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)]
HB 518 Original 2015 Regular Session Stokes
Abstract: Adds tax abatements, incentives, and rebates and tax administration, collection,
imputation, and reporting to the list of measures which may be introduced or considered
during a regular session convening in an odd-numbered year.
Present constitution provides that during any session convening in an odd-numbered year, no matter
shall be introduced or considered unless its object is to enact the General Appropriation Bill or the
comprehensive capital budget, to make an appropriation, levy or authorize a new tax, increase an
existing tax, levy, authorize, increase, decrease, or repeal a fee, dedicate revenue, legislate with
regard to tax exemptions, exclusions, deductions, reductions, repeals, or credits, or legislate with
regard to the issuance of bonds. Provides exceptions to this subject matter limitation.
Proposed constitutional amendment retains present constitution but adds tax abatements, incentives,
and rebates and tax administration, collection, imputation, and reporting to the list of measures
which may be introduced or considered during a regular session convening in an odd-numbered year.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 24, 2015.
(Amends Const. Art. III, ยง2(A)(4)(b))