Louisiana Revised Statutes Tit. 39, § 100.48. Critical Infrastructure Workers Hazard Pay Rebate Fund

A. There is hereby created and established in the state treasury, as a special fund, the Critical Infrastructure Workers Hazard Pay Rebate Fund, hereinafter the “rebate fund”. The treasurer is authorized and directed to transfer twenty-five million from the Coronavirus Local Recovery Allocation Fund and twenty-five million from the Louisiana Main Street Recovery Fund for deposit to the rebate fund.

B. The monies in the rebate fund shall be invested in the same manner as monies in the state general fund. Interest earned on the investment of monies in the rebate fund shall be deposited in and credited to the rebate fund. If applicable under federal guidelines, unexpended and unencumbered monies in the rebate fund shall remain in the rebate fund.

C. Monies in the rebate fund shall be appropriated to the state treasurer to be used to provide a one-time hazard pay rebate to essential critical infrastructure workers as provided in Act No. 12 of the 2020 First Extraordinary Session of the Legislature. Any unobligated balance in the rebate fund on June 30, 2021, shall be transferred to the State Coronavirus Relief Fund.