HLS 17RS-355 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 353
BY REPRESENTATIVE STOKES
TAX/INCOME TAX: (Constitutional Amendment) Eliminates the income tax deduction
for federal income taxes paid for purposes of computing individual income taxes and
the references to the maximum amount of individual income tax rates and brackets
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 4(A) of the Constitution of Louisiana, relative to
3 individual income tax; to provide with respect to the rates and brackets for purposes
4 of calculating individual income taxes; to establish a flat rate for purposes of
5 calculating individual income taxes; to provide with respect to the deductibility of
6 federal income taxes paid for purposes of computing state individual income taxes;
7 to provide for applicability; to provide for submission of the proposed amendment
8 to the electors; and to provide for related matters.
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 be levied at a flat rate which shall be established
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CODING: Words in struck through type are deletions from existing law; words underscored
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HB NO. 353
1 in law. Federal income taxes paid shall be allowed as a deductible item in computing
2 state income corporation and fiduciary taxes for the same period.
3 * * *
4 Section 2. Be it further resolved that the provisions of the amendment contained in
5this Joint Resolution shall become effective January 1, 2018, and shall be applicable to all
6tax years beginning on and after January 1, 2018.
7 Section 3. Be it further resolved that this proposed amendment shall be submitted
8to the electors of the state of Louisiana at the statewide election to be held on October 14,
92017. However, if House Bill No. 501 of the 2017 Regular Session of the Legislature is not
10enacted, the amendment proposed to the constitution in this Joint Resolution is hereby
11withdrawn, and the secretary of state shall not print the proposition contained herein on the
12ballot of the statewide election to be held on October 14, 2017, nor shall the secretary of
13state publish the proposed amendment in the official journal of any parish official journal.
14 Section 4. Be it further resolved that on the official ballot to be used at the election,
15there shall be printed a proposition, upon which the electors of the state shall be permitted
16to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
17follows:
18 Do you support an amendment to establish a flat individual income tax rate
19 which shall be established in law in exchange for eliminating the deduction
20 for federal income taxes paid for taxpayers who file individual income tax
21 returns? (Effective January 1, 2018) (Amends Article VII, 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 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
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HB NO. 353
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, §4(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.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.