Louisiana 2019 Regular Session

Louisiana Senate Bill SB4

Introduced
2/18/19  
Refer
2/18/19  
Refer
2/18/19  
Refer
4/8/19  
Refer
4/8/19  
Report Pass
4/22/19  
Report Pass
4/22/19  
Refer
4/23/19  
Refer
4/23/19  
Report Pass
4/29/19  

Caption

Constitutional amendment to exempt diapers and feminine hygiene products from state sales and use tax. (2/3 - CA13s1(A)) (RE DECREASE GF RV See Note)

Impact

If enacted, this bill would modify the state's constitution to establish a new exemption category specifically for diapers and feminine hygiene products, effective January 1, 2021. The amendment represents a significant change in how basic necessities are treated in terms of taxation, potentially influencing family budgets and public perceptions regarding the affordability of essential items. Additionally, repealing taxes on these goods could help alleviate financial strain on lower-income households and contribute to public health efforts by making essential hygiene products more accessible to all citizens.

Summary

Senate Bill No. 4 (SB4) proposes a constitutional amendment to exempt sales and use tax on purchases of diapers and feminine hygiene products in Louisiana. The bill seeks to align with existing provisions that exempt essential goods like food for home consumption and residential utilities from state sales and use taxes. The proposed amendment intends to provide financial relief to families by removing the tax burden associated with these essential hygiene products, thereby recognizing them as necessities rather than luxuries.

Sentiment

The sentiment surrounding SB4 appears to be largely supportive, especially among advocacy groups focused on women’s health and family welfare, who argue that removing the tax on these necessary items promotes equality and affordability. However, there could be some contention regarding the potential loss of tax revenue for the state, which opponents may argue could impact state-funded services. Overall, the bill highlights a growing awareness of the economic challenges faced by many families, particularly regarding their ability to afford essential healthcare products.

Contention

While the majority supports the bill, there are concerns among some lawmakers about the revenue implications of such tax exemptions, as they could lead to reduced funding for government programs. Critics might argue that although the intention is to support families, the trade-off could result in fewer resources for public services. Therefore, the debate around SB4 reflects broader discussions about fiscal responsibility versus social responsibility, and the necessity of recognizing certain costs as essential for public health and well-being.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.