Louisiana 2015 Regular Session

Louisiana House Bill HB776

Introduced
4/3/15  
Refer
4/3/15  

Caption

Reduces the individual income tax rates for purposes of computing individual income tax liability

Impact

If passed, HB 776 would directly affect the state’s fiscal landscape by reducing revenue generated from individual tax collections. Proponents argue that this reduction can be a catalyst for economic growth, providing residents with more financial freedom to spend. However, the decrease in tax rates could lead to a constraint on funding for public services, necessitating adjustments in budget allocations within the state government. The long-term implications include the need for reconsideration of how such tax cuts will be offset to maintain a balanced budget.

Summary

House Bill 776 aims to amend the individual income tax rates in Louisiana, proposing a reduction from the current rates of 2%, 4%, and 6% to new rates of 1%, 3%, and 5% respectively. This legislative change is set to apply to all tax years beginning after January 1, 2015, and reflects a significant shift in the state's approach to personal income taxation. By lowering the tax burden on individuals, the bill seeks to enhance disposable income for residents and potentially stimulate economic activity within the state.

Sentiment

The sentiment surrounding HB 776 appears mixed, with support primarily from those advocating for lower tax burdens on residents and stimulation of economic growth. However, critics have expressed concerns regarding the potential negative impact of reduced tax revenues on state-funded programs and social services. The discussion reflects broader disagreements on fiscal policy direction in Louisiana, revealing a divide between tax reduction advocates and those wary of the consequences of diminished state revenues.

Contention

Notable points of contention regarding HB 776 relate to its implications for state operations and social welfare. Opponents of the bill underline the risk of underfunding crucial services, such as healthcare and education, which rely heavily on tax revenue. Additionally, there are concerns that permanent tax reductions could create longer-term fiscal challenges for the state, leading to budget deficits or reduced services. This debate encapsulates the ongoing struggle within the legislature over how best to balance tax policy with the need for effective public services and economic vitality.

Companion Bills

No companion bills found.

Previously Filed As

LA HB550

Reduces the individual income tax rates for purposes of computing individual income tax liability

LA HB570

Provides with respect to the brackets for purposes of computing individual income tax

LA HB32

Reduces the rates for purposes of calculating the tax on the taxable income of individuals (Items #3 and 19) (EG SEE FISC NOTE GF RV See Note)

LA HB394

Reduces the rates for individual income tax

LA HB21

Reduces the rates for purposes of calculating the tax on the taxable income of individuals (Item #43) (OR -$148,500,000 GF RV See Note)

LA HB943

Reduces the tax rates for purposes of calculating individual income tax liability and the tax liability for estates and trusts (OR -$247,300,000 GF RV See Note)

LA HB312

Reduces certain individual income tax rates and reduces certain income tax deductions and credits

LA HB701

Reduces the state tax levied on the net income of individuals

LA HB420

Reduces rates of the tax levied on individual income tax (OR -$348,500,000 GF RV See Note)

LA HB917

Reduces certain rates for purposes of calculating individual income tax liability and the tax liability for estates and trusts (OR -$90,000,000 GF RV See Note)

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