RS 248 - Exemption for certain nonresident individuals; mobile workforce
A. Definitions. As used in this Section:
(1) "Professional athlete" means an athlete who performs services in a professional athletic event for compensation and includes active players and players on the disabled list if required to travel with the team.
(2) "Professional entertainer" means a person who performs services in the professional performing arts for compensation on a per-event basis.
(3) "Public figure" means a person of prominence who performs services at discrete events, such as speeches, public appearances, or similar events, for compensation on a per-event basis.
(4) "Qualified production employee" means a person who performs services of any nature directly relating to a state-certified production for compensation, provided that the compensation paid to the person is a qualified production expenditure pursuant to the motion picture production tax credit provided for in R.S. 47:6007, and that the compensation is subject to withholding as a condition to treating the compensation as a qualified production expenditure.
(5) "Staff member of a professional athletic team" means any person required to travel with and perform services on behalf of a professional athletic team, including but not limited to coaches, managers, and trainers.
(6) "Time and attendance system" means a system through which an employee is required, on a contemporaneous basis, to record the employee's work location for every day worked outside the state where the employee's employment duties are primarily performed and that is designed to allow the employer to allocate the employee's compensation for income tax purposes among all states in which the employee performs employment duties for the employer.
B.(1) Beginning January 1, 2022, wages, as defined by R.S. 47:111, paid to a nonresident individual are exempt from the tax levied under R.S. 47:290 if all of the following conditions apply:
(a) The compensation is paid for employment duties performed by the individual in this state for twenty-five or fewer days in the calendar year.
(b) The individual performed employment duties in more than one state during the calendar year.
(c) The wages are not paid for employment duties performed by the individual in the individual's capacity as a professional athlete, staff member of a professional athletic team, professional entertainer, public figure, or qualified production employee.
(d) The individual's income is exempt from taxation by this state under the United States Constitution or federal statute or the nonresident individual's state of residence either provides a substantially similar exemption or does not impose an individual income tax.
(2) The exemption provided in this Subsection shall not apply if the nonresident individual has any other income derived from sources within this state for the taxable year.
Acts 2021, No. 383, §1, eff. June 16, 2021.