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Under HB70 signed into law by Louisiana Governor John Bel Edwards, eligible Louisiana resident employees may apply for a hazard pay rebate of $250 for essential services provided during the COVID-19 emergency. Independent contractors, self-employed individual, and gig workers may also be eligible for the rebate if all the eligibility requirements are met.

The program is administered by the Louisiana Department of Revenue (DOR).

Louisiana residents must act quickly

The rebates are currently limited to the first 200,000 applicants. While additional funding may become available later, there is no guarantee that each applicant will receive a disbursement, as rebates are approved on a first-come, first-served basis. Accordingly, the DOR urges all eligible workers to apply for their rebate as soon as possible.

Eligibility requirements

According to a press release issued by the DOR, the $250 rebate is a one-time rebate for eligible workers earning $50,000 per year or less and who spent at least 200 hours responding to or mitigating the COVID-19 crisis from March 22, 2020, through May 14, 2020.

To be eligible for the rebate, an applicant must meet all the following requirements:

• Submits an application to the Department between July 15 and October 31, 2020
• Is a Louisiana resident individual
• Was employed on or after March 11, 2020, in one of the jobs listed in the Eligible Job Categories listed below
• Was required by his or her employer to provide in-person services outside of the applicant's home and was in contact with customers, patients, or the general public for at least 200 hours between March 22, 2020, and May 14, 2020.

Call center personnel or persons whose jobs are conducted exclusively via telephone, computer or other remote or virtual means are not eligible for the rebate.

Eligible job categories

The job categories eligible for the rebate include:

• Nurses, assistants, aides, medical residents, pharmacy staff, phlebotomists, respiratory therapist, and workers providing direct patient care in inpatient and outpatient dialysis facilities
• Housekeeping, laundry services, food services and waste management personnel in hospitals and healthcare facilities
• Long-term care facility personnel, outpatient care workers, home care workers, personal assistance providers, home health providers, home delivered meal providers, and childcare service providers
• Emergency medical services (EMS) personnel, fire and rescue personnel, law enforcement personnel, and public health epidemiologists;
• Bus drivers
• Retail fuel service personnel
• Sanitation personnel; residential, commercial and industrial solid waste and hazardous waste removal personnel; storage and disposal personnel
• Grocery store, convenience store, and food assistance program personnel
• Mortuary service providers
• Veterinary service staff

How to apply

Workers are encouraged to submit their applications electronically by visiting http://frontlineworkers.la.gov/. Alternatively, workers may submit their application via a printed form downloaded from the DOR's website and mail it to the address on the form.

Once the application is submitted, the DOR will review the applicant's information and verify it against available employment and tax return data.

For expedited rebate payments, applicants are requested to submit employer pay stubs for the pay periods from March 22, 2020, through May 14, 2020.

Before issuing a rebate, the DOR may send a request by mail for additional information. The applicant should review the letter carefully and respond as soon as possible to avoid unnecessary delays.

Workers may request direct deposit of the rebate by completing the required banking information on the application. If banking information is not provided, unreadable, or incomplete, the rebate will be issued by paper check.

For more information

For more information about the rebate program, go to the DOR's website.

Ernst & Young LLP insights

Employers that employ workers in the eligible job categories might consider notifying their eligible employees about this rebate opportunity.

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