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 353 Engrossed 2017 Regular Session Stokes
Abstract: Eliminates the deduction for federal income taxes paid when computing state individual
income taxes and provides for the levy of a flat tax which shall be established in law.
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 individual income tax liability, eliminating references
to the maximum amount of the individual income tax rates and brackets from the constitution, and
providing for a flat individual income tax rate which shall be established in law.
Effective Jan. 1, 2018, and applicable to all tax years beginning on and after the effective date if
House Bill No. 501 of the 2017 R.S. of the Legislature is enacted.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 14, 2017.
(Amends Const. Art. VII, ยง4(A))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Add contingent effectiveness on Jan. 1, 2018, for proposed constitutional amendment if
House Bill No. 501 from the 2017 R.S. of the Legislature is enacted.