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 203 Original 2021 Regular Session Robby Carter
Abstract: Prohibits the levy of tax on net incomes and requires state property tax millage rates and
collection to be established by law.
Present constitution authorizes equal and uniform taxes to be levied on net incomes. Further
authorizes these taxes to be graduated according to the amount of 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 requires federal income taxes paid to be allowed as a deductible item in
computing state income taxes for the same period.
Proposed constitutional amendment repeals present constitution and instead prohibits the levy of
taxes on net incomes.
Present constitution authorizes local governments and other political subdivisions to levy ad valorem
property taxes on movable and immovable property within their jurisdictions. Further, those taxes
are subject to a variety of exemptions provided by the present constitution.
Present constitution limits state taxation on property for all purposes from exceeding 5.75 mills on
the dollar of assessed valuation.
Proposed constitution eliminates references to the maximum state millage authorized to be levied
on property and instead specifies that state taxes levied on the assessed valuation of property,
including the maximum millage rate and the collection of the tax, shall be provided for by law.
Effective Jan. 1, 2023, and applicable to all tax years beginning on or after Jan. 1, 2023.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Nov. 8, 2022.
(Amends Const. Art. VII, ยงยง4(A) and 19)