Louisiana House Bill HCR41

Louisiana 2022 Regular Session

• Introduced: 3/28/22
• Refer: 3/29/22
• Report Pass: 4/26/22
• Engrossed: 5/3/22
• Refer: 5/4/22
• Report Pass: 5/16/22
• Passed: 5/18/22

Caption

Directs the La. State Law Institute to direct printers to add a validity note following Article IX, Section 9 of the La. Constitution (EN NO IMPACT See Note)

Impact

The resolution serves a critical purpose by ensuring that the Louisiana Constitution does not continue to give the impression that the First Use Tax is valid when it has been repealed. By authorizing the addition of a validity note, HCR41 seeks to remove lingering doubts about the constitutionality of this tax, which could otherwise lead to misinterpretations by both legal entities and the public. Consequently, this action reinforces compliance with federal law as established by the Supreme Court ruling, thereby aligning state law with constitutional mandates.

Summary

HCR41 is a House Concurrent Resolution that directs the Louisiana State Law Institute to add a validity note following Article IX, Section 9 of the Louisiana Constitution. The context for this bill stems from historical issues surrounding the First Use Tax, which was enacted in 1978 but ultimately ruled unconstitutional by the U.S. Supreme Court in 1981 due to violations of both the Supremacy Clause and the Commerce Clause. This resolution aims to clarify the current status of the First Use Tax Trust Fund and eliminate confusion regarding its constitutionality.

Sentiment

The sentiment surrounding HCR41 appears largely supportive given its purpose to clarify and rectify constitutional discrepancies. Legislators expressed a consensus on the need for this resolution, recognizing the importance of communicating the implications of the Supreme Court's decision effectively. Addressing potential confusions about the First Use Tax and affirming its repeal reflect a responsible legislative action aimed at maintaining legal transparency and integrity within the state's constitutional framework.

Contention

While there does not seem to be significant contention surrounding HCR41, discussions primarily highlighted the necessity of this resolution as a corrective measure rather than a controversial legislative action. The predominant view among lawmakers was that clarifying the Constitution by adding a validity note is a pragmatic step toward preventing further legal ambiguities. However, it did require revisiting a tax that some may remember, albeit contentious in its original implementation, thereby bringing historical context to modern legislative actions.