(Constitutional Amendment) Extends the ad valorem tax exemption for raw materials, goods, commodities, and other property to property destined for the Outer Continental Shelf (EN SEE FISC NOTE LF RV See Note)
Changes the rates and brackets for purposes of calculating individual income tax liability and eliminates or modifies certain deductions, exemptions, and credits (EG DECREASE GF RV See Note)
(Constitutional Amendment) Eliminates the income tax deduction for federal income taxes paid for purposes of calculating individual and corporate income taxes and requires the levy of a flat individual income tax rate (RE NO IMPACT GF RV See Note)
Authorizes the payment of refunds for the overpayment of taxes as a result of an unconstitutional law, invalid rule, or misinterpretation of a law, rule, or regulation (RE DECREASE GF RV See Note)
Provides for a flat tax rate for purposes of calculating individual income tax and modifies other income tax credits and deductions (EG +$38,000,000 GF RV See Note)
Amends Louisiana Economic Development rules relative to local approval for the Industrial Ad Valorem Tax Exemption Program (EG SEE FISC NOTE LF RV See Note)
Establishes an income and corporate franchise tax credit for purchase and installation of surveillance cameras in certain commercial vehicles (EG DECREASE GF RV See Note)
(Constitutional Amendment) Extends the jurisdiction of the Board of Tax Appeals to matters concerning the constitutionality of taxes and fees (EN SEE FISC NOTE GF EX See Note)