Whenever we finally have the next election in Louisiana, there will be constitutional amendments on the ballot.  Didn’t know?  Aware but not sure of the details?  We got you.  Read on for a concise and easy to understand breakdown of the 4 amendments you will see.

Amendment 1

Authorizes streamlined electronic filing, remittance, and collection of sales and use tax 

 “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?”

YES VOTE  Creates a new statewide tax commission that would collect all sales taxes handle all electronic tax filings and create new policy for all state and local sales taxes. The appointed commission would replace all current tax commissions and take away any and all local control of sales tax collections.

NO VOTE Leaves things as they currently are. 

Shallow Dive into the Issues

Most states have a central collection agency that passes money back to the local municipalities.  Big businesses would view the state more favorably.  The current system has every parish and even cities in parishes collecting their own taxes. This is unfair complex and oppressive. Supreme court rulings probably make the system unconstitutional.  But taking away local control means outsiders control not only collection but policies, rules and regulations. 

Amendment 2

Lowers maximum allowed rate of income tax and allows providing a deduction for federal income taxes

 “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?”

YES VOTE Reforms and updates Louisiana’s tax code

NO VOTE Maintains Louisiana’s current tax code that dates to 2003.

Shallow Dive into the Issues

The current system is at odds with the federal tax system.  When federal taxes get lowered, then individual Louisiana state taxes are actually increased.  And when federal taxes are raised, then individual Louisiana state taxes are reduced but state revenue is also reduced.  If you are interested in tax reform for Louisiana then a vote yes will implement a cascade of tax reform.

Amendment 3

Allows certain levee districts to levy an annual tax for certain purposes

 “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?”  

YES VOTE Allows  5 levee districts created after 2006 to raise property taxes without a voter approval.

NO VOTE Requires the 5 Levee districts to get voter approval before raising taxes

Shallow Dive into the Issues

Older districts can raise taxes by 3 mils without voter approval.  But these 5 –

• Chenier Plain Coastal Restoration and Protection Authority (Calcasieu, Cameron, and Vermilion Parishes)
• Iberia Parish Levee, Hurricane and Conservation District (Iberia Parish)  
• Squirrel Run Levee and Drainage District (Iberia Parish)  
•  St. Tammany Levee, Drainage and Conservation District (St. Tammany)
•  Tangipahoa Levee District (Tangipahoa Parish)

must get voter approval.  The whole state votes. The districts and the state must approve the change for it to go into effect.

Amendment 4

Increases amount of allowed reduction to certain dedicated funds when a budget deficit is projected

“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?

YES VOTE Lets the governor transfer more dedicated funds to fix a budget deficit.

NO VOTE Keeps the current 5% cap on use of dedicated funds

Shallow Dive into the Issues

The state’s budget must be balanced. When there is a deficit, the governor can take/raid dedicated funds to the tune of 5%.  This change increases that to 10%.   

Now you know! #Geaux Vote