HLS 21RS-973 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 441
BY REPRESENTATIVE LANDRY
TAX/INCOME TAX: (Constitutional Amendment) Provides for the rates and brackets for
purposes of calculating individual income tax and the deduction for federal income
taxes paid when calculating income tax liability
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 for the deductibility of federal income taxes
5 paid for purposes of computing income taxes; to provide for applicability; to provide
6 for an effective date; to provide for submission of the proposed amendment to the
7 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
16 brackets shall never exceed the rates and brackets set forth in Title 47 of the
17 Louisiana Revised Statutes on January 1, 2003 be provided for in law. Federal
18 income taxes paid shall may be allowed as a deductible item in computing state
19 income taxes for the same period.
20 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-973 ORIGINAL
HB NO. 441
1 Section 2. Be it further resolved that the provision of the amendment contained in
2this Joint Resolution shall become effective January 1, 2023, and shall be applicable to tax
3years beginning on or after January 1, 2023.
4 Section 3. Be it further resolved that this proposed amendment shall be submitted
5to the electors of the state of Louisiana at the statewide election to be held on November 8,
62022.
7 Section 4. Be it further resolved that on the official ballot to be used at the election,
8there shall be printed a proposition, upon which the electors of the state shall be permitted
9to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
10follows:
11 Do you support an amendment to eliminate references to the maximum
12 individual income tax rates and brackets and instead specify that income tax
13 rates and brackets shall be established in law and to authorize rather than
14 require a deduction for federal income taxes paid when calculating income
15 tax liability? (January 1, 2023) (Amends Article VII, 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 441 Original 2021 Regular Session Landry
Abstract: Eliminates references to the maximum amount of individual income tax rates and
brackets and instead requires the rates and brackets of all income taxes to be
provided for in law and authorizes rather than requires a deduction for federal
income taxes paid when calculating income tax liability.
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 requires 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 and instead
specifying that the rates and brackets of all income taxes shall be provided for in law.
Further authorizes rather than requires that federal income taxes paid be allowed as a
deductible item in computing state income taxes for the same period.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-973 ORIGINAL
HB NO. 441
Effective Jan. 1, 2023, and applicable to 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, §4(A))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.