On Saturday, Louisiana voters approved one constitutional amendment and defeated three

On Saturday, Louisiana voters approved one constitutional amendment and defeated three.

Voters approved Amendment 2, which decreased the maximum allowable individual income tax rate from 6% to 4.75% for tax years beginning in 2022. Through House Bill 278, the legislature provided in statute that the tax bracket rates beginning in 2022 for an individual would be 1.75% on the first $12,500 of net income; 3.50% on the next net income up to $50,000; and 4.25% on income above $50,000.

Voters rejected Amendments 1, 3, and 4. Amendment 1 would have created the State and Local Streamlined Sales and Use Tax Commission tasked to provide streamlined electronic filing and remittance of all sales and use taxes. Amendment 3 would have allowed Louisiana levee districts created after 2006 to levy an annual property tax of up to five mills ($5 per $1,000 of assessed value) without voter approval if those districts approved the 2021 constitutional amendment. Amendment 4 would have increased the amount of funds (from 5% to 10%) that can be redirected to a purpose other than what was originally provided for by law or as stated in the constitution during a projected budget deficit.

With 100% of precincts reporting, the vote totals were as follows:

Louisiana Amendment 1, Creation of the State and Local Streamlined Sales and Use Tax Commission Measure (2021)

Yes: 199,291 (48%)

No: 214,432 (52%)

Louisiana Amendment 2, Reduction of the Maximum Individual Income Tax Rate Measure (2021)-

Yes: 223,269 (54%)

No: 189,973 (46%)

Louisiana Amendment 3, Authorize Certain Levee Districts to Collect a Five-Mill Annual Property Tax Measure (2021)-

Yes: 172,545 (42%)

No: 237,605 (58%)

Louisiana Amendment 4, Increase Limit on Funding Reductions and Redirections During Budget Deficits Measure (2021)-

Yes: 112,930 (28%)

No: 294,375 (72%)

The Louisiana Constitution limits legislation and constitutional amendments in odd-numbered years to matters concerning the state’s budget, government finance, and taxation.

A total of 52 constitutional amendments appeared on the statewide ballot in Louisiana during odd-numbered years from 1999 through 2019. Of the 52 amendments, 36 (69.23%) were approved and 16 (30.77%) were defeated.