?NOTICE
Proposed Constitutional
Amendments to be voted on at
the Open Primary/Orleans
Municipal Parochial Primary
Election October 9, 2021 rescheduled for November 13, 2021
by Executive Order Number
2021 JBE 13
CODING: Words which are struck through are deletions from existing law; words in boldface type and/or underscored are additions.
Proposed Amendment No. 1
Regular Session, 2021
ACT No. 131
HOUSE BILL NO. 199
BY REPRESENTATIVES
SCHEXNAYDER, BAGLEY, BISHOP, BRYANT, BUTLER, CARRIER, COUSSAN, DAVIS, DEVILLIER, ECHOLS,
EDMONDS, FARNUM,
FREEMAN, GADBERRY, GLOVER, GOUDEAU, GREEN, HARRIS, HILFERTY, HORTON, MIKE JOHNSON, TRAVIS
JOHNSON, KERNER,
LARVADAIN, MARCELLE,
MCKNIGHT, MCMAHEN, MOORE, NELSON, NEWELL, ORGERON, PIERRE, PRESSLY, ROMERO, SELDERS, ST. BLANC, STAGNI, THOMAS, VILLIO, WHEAT, WHITE, AND WRIGHT AND SENATORS ABRAHAM,
ALLAIN, BERNARD, BOUDREAUX, BOUIE, CATHEY, CONNICK, HEWITT, JOHNS, LUNEAU, MCMATH, MILLIGAN, FRED MILLS, ROBERT MILLS, MIZELL, MORRIS, REESE, SMITH, AND WOMACK
A JOINT RESOLUTION
Proposing to add Article VII, Section 3.1 of the Constitution of Louisiana, relative to sales and use tax collection; to create the State and Local Streamlined Sales and Use Tax Commission; to authorize the legislature to provide by law for the streamlined electronic collection of sales and use taxes; to provide for commission membership; to provide for commission duties and responsibilities; to provide for commission officers; to provide for the administration of sales and use taxes; to provide for the transfer of powers, duties, functions, and responsibilities of the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board; to provide for funding; to provide for submission of the proposed amendment to the electors; to provide for effectiveness; and to provide for related matters. Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to add Article VII, Section 3.1 of the Constitution of Louisiana, to read as follows: §3.1. State and Local Streamlined Sales and Use Tax Commission Section 3.1.(A) The State and Local Streamlined Sales and Use Tax Commission, hereinafter referred to in this Section as the "commission", is hereby created as a statewide political subdivision. The duties and obligations of the commission shall be determined by law. (B)(1) The membership of the commission shall be comprised of eight members, each of whom shall be subject to Senate confirmation, as follows: (a) One member appointed by the Louisiana School Boards Association or its successor. (b) One member appointed by the Louisiana Municipal Association or its successor. (c) One member appointed by the Police Jury Association of Louisiana or its successor. (d) One member appointed by the Louisiana Sheriffs' Association or its successor. (e) The secretary of the Department of Revenue, or a designee of the secretary. (f) One member appointed by the governor. (g) One member appointed by the speaker of the House of Representatives. (h) One member appointed by the president of the Senate. (2) The initial members of the commission shall be appointed at the first meeting. (3) The commission shall have a chairman and vice-chairman and such other officers as the commission deems necessary. The initial chairman of the commission shall be elected by commission members at the first meeting and shall be a member appointed pursuant to Subsubparagraphs (1)(a) through (d) of this Paragraph. The initial vice-chairman shall be elected by commission members at the first meeting and shall be a member appointed pursuant to Subsubparagraphs (1)(e) through (h) of this Paragraph. Thereafter, on the anniversary of the initial election of the chairman and vice-chairman, the commission shall elect as chairman a member appointed pursuant to Subsubparagraphs (1)(e) through (h) of this Paragraph, and shall elect as vice-chairman a member appointed pursuant to Subsubparagraphs (1)(a) through (d) of this Paragraph. The election of chairman and vice-chairman positions shall continue to rotate in this manner each year. (C) The first meeting of the commission shall be called by the speaker of the House of Representatives no later than one year following the enactment of the statutory provisions as provided for in Paragraph (I) of this Section. (D) The commission shall: (1) Provide for the streamlined electronic filing, electronic remittance, and the collection of sales and use taxes levied within the state ensuring prompt remittance of the respective tax returns and monies received electronically by the commission to the single collector for each taxing authority and to the Department of Revenue for distribution. The tax monies received shall, at all times, be and remain the property of the respective taxing authorities or the state. (2) Issue policy advice relative to sales and use taxes levied by all taxing authorities within the state. (3) Develop rules, regulations, and guidance to simplify and streamline the audit process for sales and use taxpayers. (E) The commission shall be funded with state and local sales and use tax revenues collected and deemed by the commission, to be reasonable and necessary costs of the administration and collection of sales and use taxes levied by all taxing authorities within the state. (F) One year following the first meeting of the commission, the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board shall be abolished. The powers, duties, functions, and responsibilities of the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board shall be transferred to, exercised by, and under the administration and control of the commission. When the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board are abolished: (1) Any reference in law to the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board shall be deemed to apply to the commission. (2) All books, papers, records, actions, and other property, heretofore possessed, controlled, or used by the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board are hereby transferred to the commission. (3) All employees of the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board shall be transferred to the commission. (G) The adoption or amendment of any rule by the commission shall require a two-thirds vote of the members of the commission and shall be in accordance with the provisions of the Administrative Procedure Act. (H) All statutory provisions enacted relative to the duties, funding, or obligations of the commission shall require the enactment of law by a two-thirds vote of the elected members of each house of the legislature. (I)(1) Absent the enactment of statutory provisions pursuant to Subparagraphs (D)(1) through (3) of this Section, local sales and use tax collection shall be as provided in Article VII, Section 3(B) of this Constitution and state sales and use tax collection and administration shall be by the Department of Revenue as provided by law. (2) Any law enacting provisions pursuant to Subparagraphs (D)(1) through (3) of this Section shall require a two-thirds vote of the elected members of each house of the legislature. Beginning on the effective date of such law, the provisions of Article VII, Section 3(B) of this Constitution shall cease to be effective and shall be inapplicable, inoperable, and of no effect for the limited purposes of the commission's duties as set forth in Subparagraphs (D)(1) through (3) of this Section. Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on October 9, 2021. If the Act which originated as Senate Bill No. 149 of this 2021 Regular Session of the Legislature does not become effective and no statewide election is held on October 9, 2021, this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 8, 2022. Section 3. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows: Do you support an amendment to authorize the legislature to provide for the streamlined electronic filing, electronic remittance, and the collection of sales and use taxes levied within the state by the State and Local Streamlined Sales and Use Tax Commission and to provide for the funding, duties, and responsibilities of the commission? (Adds Article VII, Section 3.1)
Proposed Amendment No. 2
Regular Session, 2021
ACT No. 134
SENATE BILL NO. 159
BY SENATORS ALLAIN
AND JOHNS AND
REPRESENTATIVE BISHOP
A JOINT RESOLUTION
Proposing to amend Article VII, Section 4(A) of the Constitution of Louisiana, relative to income tax; to provide a maximum rate of individual income tax; to provide with respect to the deductibility of federal income tax for purposes of computing state income tax; to eliminate the mandatory deduction for federal income taxes; and to specify an election for submission of the proposition to electors and provide a ballot proposition. Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 4(A) of the Constitution of Louisiana, to read as follows: §4. Income Tax; Severance Tax; Political Subdivisions Section 4.(A) Income Tax. Equal and uniform taxes may be levied on net incomes, and these taxes may be graduated according to the amount of net income. However, the maximum state individual and joint income tax schedule of rates and brackets shall never exceed the rates and brackets set forth in Title 47 of the Louisiana Revised Statutes on January 1, 2003 rate shall not exceed four and three-quarters percent for tax years beginning after December 31, 2021. Federal income taxes paid shall may be allowed as a deductible item in computing state income taxes for the same period as provided by law. Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on October 9, 2021. Section 3. Be it further resolved that on the official ballot to be used at said election there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows: Do you support an amendment to lower the maximum allowable rate of individual income tax and to authorize the legislature to provide by law for a deduction for federal income taxes paid? (Amends Article VII, Section 4(A))
Proposed Amendment No. 3
Regular Session, 2021
ACT No. 132
SENATE BILL NO. 87
BY SENATOR CONNICK
A JOINT RESOLUTION
Proposing to amend Article VI, Section 39 of the Constitution of Louisiana, relative to taxing authority of levee districts; to provide for the millage limits on certain levee districts; and to specify an election for submission of the proposition to electors and provide a ballot proposition.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state, for their approval or rejection in the manner provided by law, a proposal to amend Article VI, Section 39 of the Constitution of Louisiana, to read as follows:
§39. Levee District Taxes
Section 39.(A) District Tax; Millage Limit. For the purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and for all other purposes incidental thereto, the governing authority of a levee district created prior to January 1, 2006, except as provided in Paragraph (C) of this Section, may levy annually a tax not to exceed five mills, except the Board of Levee Commissioners of the Orleans Levee District which may levy annually a tax not to exceed two and one-half mills on the dollar of the assessed valuation of all taxable property situated within the alluvial portions of the district subject to overflow.
(B) Millage Increase. If the necessity to raise additional funds arises in any levee district created prior to January 1, 2006, for any purpose set forth in Paragraph (A) of this Section, or for any other purpose related to its authorized powers and functions as specified by law, the tax may be increased. However, the necessity and the rate of the increase shall be submitted to the electors of the district, and the tax increase shall take effect only if approved by a majority of the electors voting thereon in an election held for that purpose.
(C) Certain Districts Created After January 1, 2006. For any purpose set forth in Paragraph (A) of this Section, the governing authority of a levee district created after January 1, 2006, and where a majority of the electors in the district failed to approve the provisions of this Section in an election held on October 9, 2021, or a levee district created after October 9, 2021, may annually levy a tax on all property not exempt from taxation situated within the alluvial portions of the district subject to overflow. However, such a district shall not levy such a tax nor increase the rate of such a tax unless the levy or the increase is approved by a majority of the electors of the district who vote in an election held for that purpose. If the district is comprised of territory in more than one parish, approval by a majority of the electors who vote in each parish comprising the district is also required for any such levy or increase.
Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on October 9, 2021.
Section 3. Be it further resolved that on the official ballot to be used at said election there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to allow levee districts created after January 1, 2006, and before October 9, 2021, whose electors approve the amendment to levy an annual tax not to exceed five mills for the purpose of constructing and maintaining levees, levee drainage, flood protection, and hurricane flood protection? (Amends Article VI, Section 39)
Proposed Amendment No. 4
Regular Session, 2021
ACT No. 157
HOUSE BILL NO. 487
BY REPRESENTATIVE
ECHOLS
A JOINT RESOLUTION
Proposing to amend Article VII, Section 10(F)(2)(a) and (b) of the Constitution of Louisiana, relative to deficit avoidance; to increase the amount of allowable reductions to certain funds when there is a projected deficit; to provide for submission of the proposed amendment to the electors; and to provide for related matters. Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 10(F)(2)(a) and (b) of the Constitution of Louisiana, to read as follows:
ARTICLE VII
§10. Expenditure of State Funds
Section 10.

(F) Projected Deficit.

(2)(a) Notwithstanding any other provision of this constitution to the contrary, adjustments to any constitutionally protected or mandated allocations or appropriations, and transfer of monies associated with such adjustments, are authorized when state general fund allocations or appropriations have been reduced in an aggregate amount equal to at least seven-tenths of one percent of the total of such allocations and appropriations for a fiscal year. Such adjustments may shall not exceed five ten percent of the total appropriation or allocation from a fund for the fiscal year. For purposes of this Subsubparagraph, reductions to expenditures required by Article VIII, Section 13(B) of this constitution shall not exceed one percent and such reductions shall not be applicable to instructional activities included within the meaning of instruction pursuant to the Minimum Foundation Program formula. Notwithstanding any other provisions of this constitution to the contrary, monies transferred as a result of such budget adjustments are deemed available for appropriation and expenditure in the year of the transfer from one fund to another, but in no event shall the aggregate amount of any transfers exceed the amount of the deficit. (b) Notwithstanding any other provision of this constitution to the contrary, for the purposes of the budget estimate and enactment of the budget for the next fiscal year, when the official forecast of recurring revenues for the next fiscal year is at least one percent less than the official forecast for the current fiscal year, the following procedure may be employed to avoid a budget deficit in the next fiscal year. An amount not to exceed five ten percent of the total appropriations or allocations for the current fiscal year from any fund established by law or this constitution shall be available for expenditure in the next fiscal year for a purpose other than as specifically provided by law or this constitution. For the purposes of this Subsubparagraph, an amount not to exceed one percent of the current fiscal year appropriation for expenditures required by Article VIII, Section 13(B) of this constitution shall be available for expenditures for other purposes in the next fiscal year. Notwithstanding any other provisions of this constitution to the contrary, monies made available as authorized under this Subsubparagraph may be transferred to a fund for which revenues have been forecast to be less than the revenues in the current fiscal year for such fund. Monies transferred as a result of the budget actions authorized by this Subsubparagraph are deemed available for appropriation and expenditure, but in no event shall the aggregate amount of any such transfers exceed the amount of the difference between the official forecast for the current fiscal year and the next fiscal year.

Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on October 9, 2021. Section 3. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows: Do you support an amendment to increase the amount of allowable deficit reductions to statutory dedications and constitutionally protected funds from five percent to ten percent? (Amends Article VII, Section 10(F)(2)(a) and (b))
RUN: Oct. 14 (O 10)