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LDR Severance/Excise Relief; Non-Resident Emergency Services Written Requests Hurricane Ida

September 01, 2021

LDR Tax Return Filing and Tax Payment Deadlines Extended for Certain Tax Returns and Payments Due During Hurricane Ida  

For severance and excise tax returns and payments with original or extended due dates on August 31, 2021, the automatic extended due date is September 15, 2021.  The LCPA Advocacy Team has communicated with LDR to clarify that RIB 21-021 covers the tax types listed in the RIB that were due on August 31. LDR has included an appendix to the RIB for clarification as to what taxes, returns, and payments are extended.  The LCPA Advocacy Team has requested that LDR consider extensions for additional tax types.

LDR Request for Written Notice Concerning Disaster or Emergency-Related Services Rendered by Nonresident Employees and Nonresident Businesses Due to Hurricane Ida

Pursuant to Act 358, this bulletin shall serve as an official request from the Secretary of the Louisiana Department of Revenue (LDR) to all registered businesses in the State of Louisiana who are requesting any nonresident business to perform disaster or emergency-related work relating to Hurricane Ida to provide written notice to the Department of Revenue concerning all such requests.  Act 358 of the 2017 Regular Session of the Louisiana Legislature provides for an exclusion from either gross income or adjusted gross income for compensation received by either a nonresident business or a nonresident employee for the performance of disaster or emergency-related work relating to critical infrastructure within the state during a declared state emergency. The exclusion applies only for income received in exchange for disaster or emergency-related work related to critical infrastructure that is performed during the declared disaster period, which begins within 10 days of the first day of the declaration or proclamation made by either the governor, the president, or appropriate local government official and ends 60 days after its conclusion, unless a longer period is subsequently authorized.

Read RIB 21-020 for full details and written request instructions.

LCPA has posted these and other resources on our Disaster Response+Recovery page, including how to apply for help from or donate to the AICPA's Benevolent Fund.

Questions about the content of this Alert should be directed to LCPA State Government Relations Director Linda Babin.