DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of
the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of
the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Robideaux HB No. 407
Abstract: Requires proposed legislation relative to tax exemptions, exclusions, deductions,
reductions, repeals, incentives, abatements, or credits to be prefiled no later than 45 days
prior to the first day of a regular session.
Present constitution provides that no member may introduce more than five bills that were not
prefiled, except as provided in the joint rules of the legislature. Provides that any bill that is to be
prefiled for introduction in either house shall be prefiled no later than 5 p.m. of the 10th calendar
day prior to the first day of a regular session. However, provides that any bill to effect any
change in laws relating to any retirement system for public employees that is to be prefiled for
introduction in either house shall be prefiled no later than 5 p.m. of the 45th calendar day prior to
the first day of a regular session.
Proposed constitutional amendment retains present constitution and additionally provides that
each bill the object of which is to legislate with regard to tax exemptions, exclusions, deductions,
reductions, repeals, rebates, incentives, abatements, or credits shall be prefiled. Requires each
such bill to be prefiled no later than 5 p.m. of the 45th calendar day prior to the first day of a
regular session.
Present constitution (Const. Art. XIII, §1) provides that an amendment to the constitution may be
proposed by joint resolution at any regular session of the legislature, but the resolution shall be
prefiled at least 10 days before the beginning of the session in accordance with the rules of the
house in which introduced. Provides, however, that any joint resolution proposed at a regular
session of the legislature which effects any change in constitutional provisions relating to any
retirement system for public employees shall be prefiled no later than 5 p.m. of the 45th calendar
day prior to the first day of session.
Proposed constitutional amendment retains present constitution and additionally provides that
any joint resolution proposed at a regular session of the legislature which would amend the
constitution relative to tax exemptions, exclusions, deductions, reductions, repeals, rebates,
incentives, abatements, or credits shall be prefiled no later than 5 p.m. of the 45th calendar day
prior to the first day of session.
Provides for submission of the proposed amendment to the voters at the statewide election to be
held Nov. 4, 2014.
(Amends Const. Art. III, §2(A)(2)(b) and (d) and Art. XIII, §1(A)(2); Adds Const. Art. III, §2(A)(2)(e))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on House and Governmental Affairs
to the original bill.
1. Removes proposed provision restricting the enactment of legislation relative to tax
rebates to a regular session convening in an odd-numbered year.
2. Adds legislation relative to tax incentives and abatements to list of proposed
legislation that shall be prefiled no later than 45 days prior to the first day of a regular
session.