HLS 23RS-862 ORIGINAL
2023 Regular Session
HOUSE BILL NO. 487
BY REPRESENTATIVE IVEY
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
LEGISLATIVE PROCEDURE: (Constitutional Amendment) Provides relative to the vote
requirements for certain tax legislation
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 2 of the Constitution of Louisiana, to provide for
3 the vote requirements for certain legislation relative to taxes; to provide for
4 submission of the proposed amendment to the electors; and to provide for related
5 matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to
9amend Article VII, Section 2 of the Constitution of Louisiana, to read as follows:
10 §2. Power to Tax; Limitation
11 Section 2. The levy of a new tax, an increase in an existing tax, or a repeal
12 of an existing tax exemption Reducing the rate of a tax, repealing a tax, providing
13 relative to tax administration, or repealing or reducing a tax exemption, exclusion,
14 deduction, credit, or rebate shall require the enactment of a law by at least a majority
15 of the elected members of each house of the legislature. Enactment of any other law
16 relative to taxes shall require the favorable vote of at least two-thirds of the elected
17 members of each house of the legislature.
18 Section 2. Be it further resolved that this proposed amendment shall be submitted
19to the electors of the state of Louisiana at the statewide election to be held on October 14,
202023.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 23RS-862 ORIGINAL
HB NO. 487
1 Section 3. Be it further resolved that on the official ballot to be used at the election,
2there shall be printed a proposition, upon which the electors of the state shall be permitted
3to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
4follows:
5 Do you support an amendment to require the enactment of a law by at least
6 a majority of the elected members of each house of the legislature to reduce
7 the rate of a tax, repeal a tax, provide relative to tax administration, or repeal
8 or reduce a tax exemption, exclusion, deduction, credit, or rebate and to
9 require the enactment of a law by at least two-thirds of the elected members
10 of each house of the legislature to enact any other law relative to taxes?
11 (Amends Const. Article VII, Section 2)
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 487 Original 2023 Regular Session Ivey
Abstract: Provides for the vote requirements for certain legislation relative to taxes.
Present constitution provides that the levy of a new tax, an increase in an existing tax, or a
repeal of an existing tax exemption requires the enactment of a law by two-thirds of the
elected members of each house of the legislature.
Proposed constitutional amendment provides instead that reducing the rate of a tax, repealing
a tax, providing relative to tax administration, or repealing or reducing a tax exemption,
exclusion, deduction, credit, or rebate shall require the enactment of a law by at least a
majority of the elected members of each house of the legislature. Provides that enactment
of any other law relative to taxes shall require the favorable vote of at least two-thirds of the
elected members of each house of the legislature
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 14, 2023.
(Amends Const. Art. VII, §2)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.