2018 Third Extraordinary Session ENROLLED
SENATE RESOLUTION NO. 27
BY SENATOR BARROW
A RESOLUTION
To urge and request the Senate Committee on Revenue and Fiscal Affairs to study
Louisiana's tax structure and policy and to make recommendations for changes to the
state's tax laws in an effort to modernize and enhance the efficiency and fairness of
the state's tax policies for individuals and businesses.
WHEREAS, the citizens of the state of Louisiana expect and deserve a stable and
effective government that meets the needs of citizens through high-quality programs and
efficient services; and
WHEREAS, the state government of Louisiana has faced deficits annually since
Fiscal Year 2008-2009; and
WHEREAS, the state general fund expenditures of state government are projected
to continue to grow in the five-year continuation baseline projection, and state revenues are
not projected to meet those expenditures; and
WHEREAS, in 2015, the legislature commissioned a tax study to provide the
legislature with alternatives for a tax structure with predictable and stable revenues that
promotes competitiveness and is fair and simple; and
WHEREAS, the Task Force on Structural Changes in Budget and Tax Policy created
by House Concurrent Resolution No. 11 of the 2016 First Extraordinary Session issued its
final report on January 27, 2017, which included recommendations for changes in tax
structure and policy; and
WHEREAS, the United States Supreme Court has recently determined that the
imposition of taxes upon sales by certain remote sellers by a state when the seller is not
located within the state is constitutional, provided the state's laws and regulations do not
discriminate against interstate commerce and the state does not impose undue burdens on
interstate commerce; and
WHEREAS, the legislature has the authority to make and change the laws of the state
and to establish a more stable, fair, and simple tax code in order to stabilize the budget for
future years; and
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WHEREAS, a thorough review of Louisiana's tax structure and policy is needed,
particularly considering the final report of the Task Force on Structural Changes in Budget
and Tax Policy, recent legislative efforts in this area, changes in federal tax law, and
decisions of the United States Supreme Court regarding the constitutionality of imposing
sales tax on remote sellers.
THEREFORE, BE IT RESOLVED that the Senate of the Louisiana Legislature does
hereby urge and request the Senate Committee on Revenue and Fiscal Affairs to study
Louisiana's tax structure and policy and to make recommendations of changes to the state's
tax laws in an effort to modernize and enhance the efficiency and fairness of the state's tax
policies for individuals and businesses taking into consideration all options and alternatives
available.
BE IT FURTHER RESOLVED that the committee shall evaluate and recommend
changes to the state's tax structure and policy, including but not limited to:
(1) Personal income tax.
(2) Corporate income tax.
(3) Property tax.
(4) Sales tax.
(5) Severance tax.
(6) Tax expenditures, including deductions, credits, exemptions, and rebates.
BE IT FURTHER RESOLVED that the committee shall make a written report of its
findings to the Senate on or before February 1, 2019, together with any specific proposals
for legislation.
PRESIDENT OF THE SENATE
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