HLS 23RS-862 REENGROSSED
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 increase of a tax rate or the enactment of a new tax, a
13 tax exemption, exclusion, deduction, credit, or rebate shall require the enactment of
14 a law by two-thirds of the elected members of each house of the legislature. The
15 enactment of any other law relative to taxes shall require the favorable vote of at
16 least a majority of the elected members of each house of the legislature.
17 Section 2. Be it further resolved that this proposed amendment shall be submitted
18to the electors of the state of Louisiana at the statewide election to be held on October 14,
192023.
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CODING: Words in struck through type are deletions from existing law; words underscored
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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 two-thirds of the elected members of each house of the legislature to enact
7 tax exemptions, exclusions, deductions, credits, or rebates and to allow the
8 repeal of a tax exemption by a favorable vote of a majority of the elected
9 members of each house of the legislature? (Amends Const. Article VII,
10 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 Reengrossed 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, §2)
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
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HB NO. 487
of tax legislation that require enactment of a law by two-thirds of the elected
members of each house.
2. Change the ballot language.
The Committee Amendments Proposed by House Committee on Civil Law and
Procedure to the engrossed bill:
1. Change the ballot language.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.