2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:6010 Employer tax credit for employee alcohol and substance abuse treatment programs

§6010.  Employer tax credit for employee alcohol and substance abuse treatment programs

A.  Definitions.  For purposes of this Section:

(1)  "Employee" means any person who works for salary, wages, or other remuneration for an employer, including those working part-time or as leased employees.

(2)  "Employer" means a person or entity that is subject to the provisions of this Section.

(3)  "Qualified alcohol and other drug abuse treatment plan" means any written plan of an employer for the exclusive benefit of his employees to provide them with qualified treatment services, but only if such plan meets the following requirements:

(a)  Such plan covers all of the qualified treatment services described in Paragraph (5) of this Subsection.

(b)  The contributions and benefits provided under the plan do not discriminate in favor of highly compensated employees or their dependents.

(c)  The plan benefits a group of employees who qualify under a classification set up by the employer and found by the secretary of the Department of Health and Hospitals not to be discriminatory in favor of highly compensated employees or their dependents.

(d)  The plan does not include any eligibility requirement, or any limitation on benefits, based on prior or existing alcohol and/or other drug abuse or health conditions.

(e)  Reasonable notification of the availability and terms of the plan are provided to eligible employees.

(4)  "Qualified treatment expenses" means any amount paid or incurred by an employer to provide, directly any of the qualified treatment services to employees under a qualified alcohol and other drug abuse treatment plan of such employer or for insurance expenses related to coverage for such qualified treatment services.

(5)(a)  "Qualified treatment services" means the following services provided with respect to the treatment of alcohol and other drug abuse:

(i)  Crisis intervention, including assessment, diagnosis, and referral.

(ii)  Inpatient detoxification services.

(iii)  Non-hospital residential alcohol and other drug treatment services.

(iv)  Outpatient alcohol or other drug treatment services.

(v)  Family co-dependency treatment.

(b)  Such services shall be provided by programs licensed by the Department of Health and Hospitals.

NOTE:  The tax credit in Subsection B is effective through June 30, 2000.  See Acts 1996, No. 23, §2,and Acts 1998, No. 68, §1.

B. Tax credit for alcohol and other substance abuse treatment programs.

(1) An employer shall receive a credit against his state income tax of five percent of the qualified treatment expenses for alcohol and substance abuse treatment paid or incurred by the employer on behalf of his employees during the taxable year.

(2)  No deduction shall be allowed for any qualified treatment expenses that are taken into account in determining the amount of the credit under Paragraph (1) of this Subsection.

(3) No credit as provided in this Section shall be allowed for drug testing.

C.  Rules and Regulations.  The Louisiana Department of Revenue in consultation with the Department of Health and Hospitals, the Louisiana Workforce Commission, and the commissioner of insurance shall promulgate rules and regulations to facilitate the implementation of this Section.

Acts 1994, 3rd Ex. Sess., No. 33, §1, eff. July 1, 1994, applicable to all taxable years beginning on or after Jan. 1, 1994; Acts 1996, No. 23, §1, eff. June 27, 1996; Acts 1998, No. 68, §1, eff. June 24, 1998; Acts 2008, No. 743, §7, eff. July 1, 2008.