HLS 19RS-673 ENGROSSED
2019 Regular Session
HOUSE BILL NO. 151
BY REPRESENTATIVE ZERINGUE
TAX/INCOME TAX: (Constitutional Amendment) Provides for the rates and brackets for
purposes of calculating income taxes and repeals the deduction for federal income
taxes paid for purposes of computing individual and corporate income taxes
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 4(A) of the Constitution of Louisiana, relative to
3 income tax; to provide with respect to the rates and brackets for purposes of
4 calculating income taxes; to provide with respect to the deductibility of federal
5 income taxes paid for purposes of calculating state income taxes; to provide for
6 applicability; to provide for an effective date; to provide for submission of the
7 proposed amendment to the 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 The state individual and joint income tax schedule of rates and income
16 tax schedule schedules of rates and brackets shall never exceed the rates and brackets
17 set forth in Title 47 of the Louisiana Revised Statutes on January 1, 2003. Federal
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-673 ENGROSSED
HB NO. 151
1 income taxes paid shall be allowed as a deductible item in computing state income
2 taxes for the same period be provided for in law.
3 * * *
4 Section 2. Be it further resolved that the provision of the amendment contained in
5this Joint Resolution shall become effective January 1, 2020, and shall be applicable to all
6tax years beginning on and after January 1, 2020.
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 12,
92019.
10 Section 4. Be it further resolved that on the official ballot to be used at the election,
11there shall be printed a proposition, upon which the electors of the state shall be permitted
12to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
13follows:
14 Do you support an amendment to establish income tax rates and brackets in
15 law and to eliminate the deduction for federal income taxes paid in
16 computing state income taxes? (January 1, 2020) (Amends Article VII,
17 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 151 Engrossed 2019 Regular Session Zeringue
Abstract: Requires state income tax rates and brackets to be provided for in law and
eliminates the deductibility of federal income taxes paid when computing state
income taxes.
Present constitution authorizes equal and uniform taxes to be levied on net individual and
corporate 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
schedules 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 references
to the maximum amount of the individual income tax rates and brackets from the
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-673 ENGROSSED
HB NO. 151
constitution in favor of providing for the rates and brackets of all income taxes to be
provided for in law and eliminating the deductibility of federal income taxes paid when
computing state income tax liability.
Effective Jan. 1, 2020, and applicable to all tax years beginning on and after Jan. 1, 2020.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 12, 2019.
(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. Reinstate present constitution authorizing the state income tax levy to be
graduated according to net income.
2. Delete the limitation that the rates and brackets to be provided in law applies to
individual and joint income taxes in favor or making the provision apply to all
income taxes.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.