HLS 161ES-168 ENGROSSED
2016 First Extraordinary Session
HOUSE BILL NO. 76
BY REPRESENTATIVE STOKES
TAX/INCOME TAX: (Constitutional Amendment) Eliminates the income tax deduction
for federal income taxes paid for purposes of computing individual and corporate
income taxes and references to the maximum amount of individual income tax rates
and brackets (Item #3)
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 4(A) of the Constitution of Louisiana, relative to
3 income taxation; to provide with respect to the rates and brackets for purposes of
4 calculating individual income taxes; to provide with respect to the deductibility of
5 federal income taxes paid for purposes of computing state income taxes; to provide
6 for applicability; to provide for submission of the proposed amendment to the
7 electors; and to provide for related matters.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9elected to each house concurring, that there shall be submitted to the electors of the state of
10Louisiana, for their approval or rejection in the manner provided by law, a proposal to
11amend Article VII, Section 4(A) of the Constitution of Louisiana, to read as follows:
12 §4. Income Tax; Severance Tax; Political Subdivisions
13 Section 4.(A) Income Tax. Equal and uniform taxes may be levied on net
14 incomes, and these taxes may be graduated according to the amount of net income.
15 However, the state individual and joint income tax schedule of rates and brackets
16 shall never exceed the rates and brackets set forth in Title 47 of the Louisiana
17 Revised Statutes on January 1, 2003. Federal income taxes paid shall be allowed as
18 a deductible item in computing state income taxes for the same period.
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 161ES-168 ENGROSSED
HB NO. 76
1 Section 2. Be it further resolved that the provisions of the amendment contained in
2this Joint Resolution shall be applicable to all tax years beginning on and after January 1,
32017.
4 Section 3. Be it further resolved that this proposed amendment shall be submitted
5to the electors of the state of Louisiana at the statewide election to be held on November 8,
62016.
7 Section 4. Be it further resolved that on the official ballot to be used at the election,
8there shall be printed a proposition, upon which the electors of the state shall be permitted
9to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
10follows:
11 Do you support an amendment to eliminate the deductibility of federal
12 income taxes paid and references to the maximum amounts of individual
13 income tax rates and brackets from the constitution? (Amends Article VII,
14 Section 4(A))
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 76 Engrossed 2016 First Extraordinary Session Stokes
Abstract: Eliminates the deduction for federal income taxes paid when computing state and
individual income taxes and eliminates references to the maximum amount of
individual income tax rates and brackets.
Present constitution authorizes equal and uniform taxes to be levied on net income. Further
authorizes the rates for these taxes to be graduated according to the amount of the taxpayer's
net income; however, the state individual and joint income tax schedule of rates and brackets
are prohibited from exceeding the rates and brackets as they existed on Jan. 1, 2003.
Present constitution authorizes federal income taxes paid to be allowed as a deductible item
in computing state income taxes for the same period.
Proposed constitutional amendment changes present constitution by eliminating the
deductibility of federal income taxes paid when computing both individual and corporate
income tax liability and eliminates references to the maximum amount of the individual
income tax rates and brackets from the constitution.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 161ES-168 ENGROSSED
HB NO. 76
Applicable to all tax years beginning on and after Jan. 1, 2017.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 8, 2016.
(Amends Const. Art. VII, §4(A))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.