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 Original 2019 Regular Session Zeringue
Abstract: Provides that the rates and brackets for the individual income tax shall 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 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 references to the
maximum amount of the individual income tax rates and brackets from the constitution in favor of
providing for the rates and brackets 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
October 12, 2019.
(Amends Const. Art. VII, ยง4(A))