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. 639
Abstract: Repeals the state tax levied on the taxable income of individuals and estates and
repeals provisions relative to the administration and filing of such tax.
Present law imposes an income tax on individuals at the following rate:
(1)2% on the first $12,500 of tax table income
(2)4% on the next $37,500 of tax table income
(3)6% on all tax table income over $50,000
Present law provides for various administrative and other provisions relating to the imposition,
withholding, payment, and collection of the tax.
Proposed law repeals present law.
Effective January 1, 2014.
(Amends R.S. 47:31, 32, 181, and 241; Repeals R.S. 47:101(A), 112, 116, 201, 290, 292, 295,
300.1, and 300.2)