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 Engrossed 2015 Regular Session Stokes
Abstract: Allows the consideration of any legislation regarding taxes or the dedication of revenue
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 regarding the subject matters which may be considered during
a regular session convening in an odd-numbered year, replaces "dedicate revenue" with the broader
"legislate with regard to the dedication of revenue" and replaces "levy or authorize a new tax,
increase an existing tax, and legislate with regard to tax exemptions, exclusions, deductions,
reductions, repeals, or credits" with the broader "legislate with regard to taxes" and otherwise retains
present constitution.
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))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on House and Governmental
Affairs to the original bill:
1. Remove the proposed additions of tax abatements, incentives, and rebates and tax
administration, collection, imputation, and reporting to the subject matter jurisdiction of
the regular session convening in an odd-numbered year.
2. Change "dedicate revenue" to "legislate with regard to the dedication of revenue" and
change "levy or authorize a new tax, increase an existing tax, and legislate with regard
to tax exemptions, exclusions, deductions, reductions, repeals, or credits" to "legislate
with regard to taxes" in the subject matter jurisdiction regular session convening in an
odd-numbered year. 3. Make conforming changes to the ballot language.