HLS 161ES-32 ORIGINAL
2016 First Extraordinary Session
HOUSE BILL NO. 83
BY REPRESENTATIVE STOKES
TAX/TAXATION: (Constitutional Amendment) Provide with respect to limitations on the
power to tax (Item #3 and 36)
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 4(A) and to repeal Article VII, Section 2.2 of the
3 Constitution of Louisiana, relative to limitations on the power of taxation; to provide
4 relative to the individual income and sales and use taxes; to provide with respect to
5 exemptions and other limitations; to provide for effectiveness; to provide for
6 submission of the proposed amendment to the electors; and to provide for related
7 matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
10elected to each house concurring, that there shall be submitted to the electors of the state of
11Louisiana, for their approval or rejection in the manner provided by law, a proposal to
12amend Article VII, Section 4(A) of the Constitution of Louisiana, to read as follows:
13 §4. Income Tax; Severance Tax; Political Subdivisions
14 Section 4.(A) Income Tax. Equal and uniform taxes may be levied on net
15 incomes, and these taxes may be graduated according to the amount of net income.
16 However, the state individual and joint income tax schedule of rates and brackets
17 shall never exceed the rates and brackets set forth in Title 47 of the Louisiana
18 Revised Statutes on January 1, 2003. Federal income taxes paid shall be allowed as
19 a deductible item in computing state income taxes for the same period.
20 * * *
21 Section 2. Be it resolved by the Legislature of Louisiana, two-thirds of the members
22elected to each house concurring, that there shall be submitted to the electors of the state of
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 161ES-32 ORIGINAL
HB NO. 83
1Louisiana, for their approval or rejection in the manner provided by law, a proposal to repeal
2Article VII, Section 2.2 of the Constitution of Louisiana.
3 Section 3. Be it further resolved that only if the instrument which originated as
4House Bill No. ___ of this 2016 First Extraordinary Session of the Legislature is enacted and
5becomes effective, then this proposed amendment shall be submitted to the electors of the
6state of Louisiana at the statewide election to be held on November 8, 2016. The secretary
7of state shall not put forth this proposition on the ballot to be submitted to the electors of this
8state unless House Bill No. ___ of this 2016 First Extraordinary Session of the Legislature
9is enacted and becomes effective.
10 Section 4. Be it further resolved, that if the proposed amendment contained in this
11Joint Resolution is ratified by the electors of the state, the provisions of the amendment shall
12become effective on January 1, 2017.
13 Section 5. Be it further resolved that on the official ballot to be used at the election,
14there shall be printed a proposition, upon which the electors of the state shall be permitted
15to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
16follows:
17 Do you support an amendment to remove the specific reference to individual
18 income tax rates and brackets, and to repeal the state sales and use tax
19 exemptions for food for home consumption, residential utilities, and
20 prescription drugs? (Effective January 1, 2017) (Amends Article VII, Section
21 4(A); Repeals Article VII, Section 2.2)
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 83 Original 2016 First Extraordinary Session Stokes
Abstract: Eliminates references to specific rates and brackets for individual income tax,
and repeals the state sales and use tax exemptions for food for home consumption,
residential utilities, and prescription drugs, contingent upon passage of HB No. ____
which provides for decreases in individual income tax and sales and use tax.
Present law imposes a state sales and use tax on tangible personal property.
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 161ES-32 ORIGINAL
HB NO. 83
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.
Proposed constitutional amendment changes present constitution by eliminating references
to specific limitations on individual income tax rates and brackets.
Present constitution exempts from the state sales and use tax food for home consumption,
natural gas, electricity, and water sold directly to the consumer for residential use, and
prescription drugs.
Proposed constitutional amendment repeals the exemptions.
Proposed constitutional amendment shall be submitted to the electors of the state of La. at
the statewide election to be held on Nov. 8, 2016, only if the instrument which originated
as House Bill No. ___ of this 2016 1
st
E.S. of the Legislature is enacted and becomes
effective.
Effective January 1, 2017; contingent upon passage of House Bill No. ___ of the 2016 1st
E.S.
(Amends Const. Art. VII, Section 4(A); Repeals Const. Art. VII, §2.2)
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.