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Rs 47:297.13 Tax Deduction; Employment Of Certain Qualified Disabled Individuals; Requirements; Limitations

§297.13. Tax deduction; employment of certain qualified disabled individuals;

requirements; limitations

A.(1) There shall be allowed a deduction from income taxes imposed by this Chapter

for each taxpayer who provides continuous employment to a qualified disabled individual

within Louisiana. A taxpayer shall be eligible to claim the deduction provided for in this

Section after employing a qualified individual with a disability for four continuous months

for no less than an average of twenty hours a week at a rate comparable to and in the same

setting as other employees of the taxpayer performing the same or similar task.

(2) For purposes of this Section, the term "qualified individual with a disability" shall

mean the following:

(a) A person with a severe, chronic disability that is attributable to an intellectual or

physical impairment or combination of intellectual and physical impairments that is

manifested before the person reaches the age of twenty-two and is likely to continue

indefinitely which results in substantial functional limitations in three or more major areas

of life activity, including but not limited to self-care, receptive and expressive language,

learning, mobility, self-direction, capacity for independent living, and economic self-sufficiency. A qualified individual with a disability, as defined in this Subparagraph, shall

include an individual who has been determined to be eligible for and is receiving services

through the office for citizens with developmental disabilities. A qualified individual with

a disability shall also include an individual who receives facility-based vocational or pre-vocational services through the Home and Community Based Waiver programs, including

the New Opportunities Waiver, Supports Waiver, and Residential Options Waiver.

(b) An individual with a service-connected disability rating of fifty percent or more

as designated by the United States Department of Veterans Affairs. A qualified individual

with a service-connected disability, as defined in this Subparagraph, shall include an

individual who receives facility-based vocational or pre-vocational services through the

Home and Community Based Waiver programs, including the New Opportunities Waiver,

Supports Waiver, and Residential Supports Waiver.

B. The amount of the income tax deduction shall be equal to fifty percent of the

gross wages paid to a qualified disabled individual during the individual's first four

continuous months of employment and thirty percent of the gross wages paid to the qualified

individual with a disability during each subsequent continuous month of employment. The

taxpayer shall be entitled to the deduction for each qualified individual with a disability the

taxpayer employs each taxable year; however, there shall be no more than one hundred

employees for which the deduction is allowed program wide. The Department of Revenue

and the Louisiana Department of Health shall approve applications claiming the deduction

and may promulgate rules and regulations pursuant to the Administrative Procedure Act in

consultation with the Department of Veterans Affairs for the purpose of implementing the

provisions of this Section. The Louisiana Department of Health shall maintain records

indicating the limit of one hundred employees eligible for this deduction. The rules and

regulations may include provisions requiring taxpayers to submit documentation with their

returns or to specifically retain records that will enable the department to determine the

taxpayer's eligibility for and amount of the tax deduction claimed under this Section. To the

extent practicable, the deductions shall be apportioned equitably to employers who are

geographically representative of all portions of the state.

C. The taxpayer claiming this deduction shall maintain all records necessary to verify

that the employer and the qualified individual with a disability for which the taxpayer is

claiming the deduction meets all of the requirements as provided for in this Section.

D. The Louisiana Department of Health shall monitor the implementation and

operation of the provisions of this Section. The Louisiana Department of Health shall also

provide a written evaluation of the program and its effectiveness in generating employment

opportunities for individuals with intellectual or developmental disabilities or individuals

with service-connected disabilities, as well as whether there was any savings in Medicaid

waiver expenditures.

Acts 2015, No. 117, §1, eff. June 19, 2015.

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Local Government
Louisiana
3
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
deduction
qualified
disability
claim
taxpayer
louisiana
age
tax
health
employment