Louisiana Revised Statutes Tit. 23, § 1018.1. Definitions

(1) “AEIC” means the Advance Earned Income Credit.

(2) “EITC” means the federal Earned Income Tax Credit.

(3) “Employee” means any person who is employed by an employer for compensation in return for the performance of services.

(4) “Employer” means any Louisiana business establishment that has twenty or more full-time or part-time employees.