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 Engrossed 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 or an increase in an existing tax requires the
enactment of a law by two-thirds of the elected members of each house of the legislature. Proposed
constitutional amendment retains present constitution.
Proposed constitutional amendment provides that the enactment of a tax exemption, exclusion,
deduction, credit, or rebate shall also require the enactment of a law by two-thirds of the elected
members of each house of the legislature.
Present constitution provides that the repeal of a tax exemption requires enactment of a law by two-
thirds of the elected members of each house of the legislature. Proposed constitutional amendment
removes this requirement.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 14, 2023.
(Amends Const. Art. VII, ยง2)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on House and Governmental
Affairs to the original bill:
1. Change the proposal from a listing of the types of tax legislation that require enactment
by at least a majority of the elected members of each house and providing that enactment
of any other law relative to taxes requires a favorable vote of two-thirds of the elected
members of each house, to a listing of the types of tax legislation that require enactment
of a law by two-thirds of the elected members of each house.
2. Change the ballot language.