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

Louisiana Amendment 1
Election date November 13, 2021
Topic Taxes
Status d Defeated
Type Constitutional amendment	Origin State legislature

2021 measures
November 13
Louisiana Amendment 1
Louisiana Amendment 2
Louisiana Amendment 3
Louisiana Amendment 4
Polls
Voter guides
Campaign finance
Signature costs

Louisiana Amendment, the Creation of the State and Local Streamlined Sales and Use Tax Commission Measure, was on the ballot in Louisiana as a legislatively referred constitutional amendment on November 13, 2021. It was defeated.

A "yes" vote supported creating the State and Local Streamlined Sales and Use Tax Commission tasked to provide streamlined electronic filing and remittance of all sales and use taxes.

A "no" vote opposed creating the State and Local Streamlined Sales and Use Tax Commission tasked to provide streamlined electronic filing and remittance of all sales and use taxes.

Election results

Louisiana Amendment 1
Result		Votes	Percentage
Yes		199,285	48.17%
No		214,429	51.83%

Results are officially certified.

Source

Overview

What would Amendment 1 have done?

See also: Ballot language and constitutional changes

The amendment would have created the State and Local Streamlined Sales and Use Tax Commission. The first meeting of the commission would have needed to be called by the speaker of the House of Representatives no later than one year after its duties are established by state law.

The commission would have been comprised of eight members, one appointed by each of the following:

• the Louisiana School Boards Association;
• the Louisiana Municipal Association;
• the Police Jury Association of Louisiana;
• the Louisiana Sheriffs' Association;
• the Department of Revenue or a designee of the secretary;
• the governor;
• the speaker of the House of Representatives; and
• the president of the Senate.

The role of the commission would have been to provide streamlined electronic filing and collection of all sales and use taxes. It would also have been responsible for promulgating rules related to all sales and use taxes levied by any taxing authority in the state as well as developing regulations and guidance to "simplify and streamline the audit process for sales and use taxpayers." The commission would have absorbed the duties of and replace the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board after one year with all employees transferred to the new commission. The commission would also have had additional duties and obligations as provided for through state law. The administration of the commission would have been funded by sales and use tax revenue. The amendment would have required a two-thirds (66.67%) vote by the state legislature to enact any laws related to the duties and funding of the commission.

What other tax policy bills were on the ballot?

See also: Tax policy changes in Louisiana, 2021

The Louisiana Constitution limits legislation and constitutional amendments in odd-numbered years to matters concerning the state's budget, government finance, and taxation. The Louisiana State Legislature referred four constitutional amendments to the ballot, three of which proposed changes to tax policy. Additionally, the state legislature passed three tax bills in the 2021 legislative session (HB 278, HB 292, and SB 161) to make changes to the state's tax code, which were contingent on the approval of Amendment 2. In addition to Amendment 1, three other constitutional amendments were on the ballot:

• Amendment 2, which was approved, amended the state constitution to decrease the maximum allowable individual income tax rate from 6% to 4.75%. The Louisiana State Legislature also passed three tax bills in the 2021 legislative session (HB 278, HB 292, and SB 161) to make changes to the state's tax code, which were contingent on the approval of Amendment 2.

• Amendment 3, which was defeated, 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. In districts that did not approve the amendment, voter approval would have continued to be required to levy a property tax.

• Amendment 4, which was defeated, 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.

How did this measure get on the ballot?

See also: Path to the ballot

In June 2020, the Louisiana House of Representatives passed House Resolution 31, which requested a study group of 19 members "with sales and use tax expertise" to make recommendations regarding the creation of a centralized taxing authority to the state legislature by November 1, 2020.

This amendment was introduced as House Bill 199 (HB 199) by Rep. Clay Schexnayder (R) on March 26, 2021. Schexnayder said, "For the better part of the last year we have been working closely with local and state partners to come up with a solution to our outdated sales tax collection system. That hard work has paid off with the introduction of this constitutional amendment." On April 21, 2021, the state House passed HB 199 in a vote of 97-4 with three absent. The Senate unanimously passed the bill with amendments on May 12, 2021. The House rejected the Senate's amendments and a conference committee was called. Both houses adopted the conference committee's version of the bill unanimously on June 3, 2021. In Louisiana, a two-thirds vote is needed in each chamber of the Louisiana State Legislature to refer a legislatively referred constitutional amendment to the ballot for voter consideration.

Text of measure

Ballot title

The ballot question was 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)

”

Ballot summary

The ballot summary was as follows:

“ Proposed Constitutional Amendment creates the State and Local Streamlined Sales and Use Tax Commission “commission” as a statewide political subdivision and provides for the membership of the commission 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; and (h) one member appointed by the president of the Senate. Further provides that initial members of the commission shall be appointed at the first meeting of the commission. Proposed Constitutional Amendment provides that the commission shall have a chairman and vice-chairman and such other officers as the commission deems necessary. Provides that the initial chairman and vice-chairman shall be elected at the first meeting of the commission; the chairman shall be a member appointed pursuant to (a) through (d) provided above; and the vice-chairman shall be a member appointed pursuant to (e) through (h) provided above. Further provides that on the anniversary of the initial election of the chairman and vice-chairman, the commission shall elect as chairman a member appointed pursuant to (e) through (h) and elect as vice-chairman a member appointed pursuant to (a) through (d) which elections shall rotate in the same manner each year. Proposed Constitutional Amendment provides that 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 certain provisions of this proposed constitutional amendment. Proposed Constitutional Amendment provides that the commission shall provide for the streamlined electronic filing, electronic remittance, and the collection of sales and use taxes levied within the state to ensure prompt remittance of the 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. Further provides that the tax monies received shall be and remain the property of the respective taxing authority or the state. Proposed Constitutional Amendment authorizes the commission to issue policy advice relating to sales and use taxes levied by all taxing authorities within the state and develop rules, regulations, and guidance to simplify and streamline the audit process for sales and use taxpayers. Proposed Constitutional Amendment provides that 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. Proposed Constitutional Amendment abolishes the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board effective one year following the first meeting of the commission and provides that their powers, duties, functions, and responsibilities shall be transferred to, exercised by, and under the administration and control of the commission when they are abolished. Proposed Constitutional Amendment provides that any reference in the 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; and all their books, papers, records, actions, and other property possessed, controlled, or used by them and all their employees shall be transferred to the commission. Proposed Constitutional Amendment provides that 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 Administrative Procedure Act. Further provides that all statutory provisions enacted relative to the duties, funding, or obligations of the commission shall require the enactment of law by two-thirds vote of the elected members of each house of the legislature. Proposed Constitutional Amendment provides that in the absence of the enactment of statutory provisions pursuant to this proposed constitutional amendment, local sales and use tax collection shall be as provided in the present Constitution and state sales and use tax collection and administration shall be by the Department of Revenue as provided by law. Proposed Constitutional Amendment provides that any law enacted pursuant to this proposed constitutional amendment shall require a two-thirds vote of the elected members of each house of the legislature. Further provides that 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 this proposed constitutional amendment. ”

Full text

The full text is available here.

Constitutional changes

See also: Article VII, Louisiana Constitution

The measure would have created a new section, section 3.1, in Article VII of the state constitution. The following underlined text would have been added: Note: Hover over the text and scroll to see the full text.

§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 otherofficers 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.

Readability score

See also: Ballot measure readability scores, 2021

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure. The FKGL for the ballot title is grade level 16, and the FRE is 42. The word count for the ballot title is 57, and the estimated reading time is 15 seconds. The FKGL for the ballot summary is grade level 9, and the FRE is 47. The word count for the ballot summary is 808, and the estimated reading time is 3 minutes and 35 seconds.

Support

Supporters

Officials

• State Senator Louie Bernard (R)
• State Representative Gabe Firment (R)
• State Representative Rodney Schamerhorn (R)
• State Representative and measure sponsor Clay Schexnayder (R)

Organizations

• Advantous Consoluting
• Louisiana Association of Business and Industry
• One Acadiana

Individuals

• Jason DeCuir - Chair of the Centralized Sales and Use Tax Administration Study Group

Arguments

• Jason DeCuir, Chair of the Centralized Sales and Use Tax Administration Study Group: In a presentation to the Bayou Industrial Group, DeCuir wrote, "LA is one of only a few states left without a centralized sales tax collection system. This problem has been exacerbated by the Wayfair decision, giving our remote sellers commission shaky constitutionality. LA has the second highest combined sales tax rate in the country. Four separate government entities are responsible for sales tax administration in Louisiana. Navigating all of these entities makes it extremely complex for taxpayers to comply." In an interview with Rep. Julie Stokes (R), chair of Ellevate Louisiana, DeCuir said the amendment would, "Streamline and create more of a centralized collection system for all sales taxes in the state. That's a big deal to comply with Wayfair, that's a big deal to make ease of reporting those taxes, easier for both small and large businesses."
• Sen. Louie Bernard (R): "This is something Louisiana has to do. I think it is a game changer for us. There is too much money on the table from online vendors that we aren’t collecting."
• State Representative and measure sponsor Clay Schexnayder (R): "It would just make the state better and more attractive to industry... Our tax climate is hindering our growth."
• NFIB State Director Dawn Starns: "in most states, retailers send sales tax revenue to a single agency. If you’re a small business with storefronts in two or more jurisdictions and sell online, you currently face three different sales tax codes to comply with here. Not only is that confusing, but it’s also overly burdensome and costly for business which is an example why Louisiana ranks at the bottom for business climate. That’s why we’re encouraging the legislature to reconsider a proposed state constitutional amendment centralizing Louisiana’s sales tax collection process."
• Louisiana Association of Business and Industry: "As Louisiana is one of only three states left without a streamlined system, this legislation will make Louisiana more economically competitive as a state, lower compliance costs for our small businesses, allow for enhanced transparency and accountability to taxpayers, and provide the needed assurance to state and local government regarding how these collections will be accounted for. ... [It] will also bring Louisiana up to speed with the rest of the country to efficiently collect sales tax from those companies who do not have a brick and mortar in Louisiana. Most importantly, it will ensure Louisiana remains compliant with the Supreme Court South Dakota v. Wayfair, Inc. decision."
• Michael Ranatza, Executive Director of the Louisiana Sheriffs’ Association: "Sales tax collections fund vital public safety services across our state. We're happy to have had an opportunity to work closely with the Speaker and our other stakeholders to come up with a solution to our sales tax collection process that keeps sheriffs and local government represented, but makes our state collection process more efficient for members of our community and our economy."

Opposition

If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.

Media editorials

See also: 2021 ballot measure media endorsements

Ballotpedia lists the positions of media editorial boards that support or oppose ballot measures. This does not include opinion pieces from individuals or groups that do not represent the official position of a newspaper or media outlet. Ballotpedia includes editorials from newspapers and outlets based on circulation and readership, political coverage within a state, and length of publication. You can share media editorial board endorsements with us at editor@ballotpedia.org.

Support

• The Advocate Editorial Board: "Today’s complex local system of more than 50 tax collectors, often with differing definitions of what is taxable, is a huge burden for local businesses — especially compared to online retailers, who have a simplified system already. Louisiana is almost alone among the states in not taking this obvious pro-business step."

Opposition

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.

Background

Tax collecting agencies in Louisiana

According to LA Illuminator, there are 54 agencies that collect tax revenue in Louisiana including parishes, cities, sheriffs, police juries, school boards, and other government entities. Also, the Tax Commission for Remote Sellers collects taxes from out-of-state sellers to Louisiana buyers.

The commission would have absorbed the duties of and replaced the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board after one year with all employees transferred to the new commission.

Louisiana Sales and Use Tax Commission for Remote Sellers

The Louisiana Sales and Use Tax Commission for Remote Sellers, created in 2017, collects sales and use tax from remote sellers who sell products in Louisiana but do not have a physical presence in Louisiana. The commission began enforcing collections on July 1, 2020. The commission is made of eight members, as follows:

• the Secretary of the Louisiana Department of Revenue;
• three employees of the Louisiana Department of Revenue;
• four members of the Louisiana Uniform Local Sales Tax Board appointed by:
  • the Louisiana Municipal Association;
  • the Louisiana Police Jury Association;
  • the Louisiana School Board Association; and
  • the Louisiana Sheriffs' Association.

South Dakota v. Wayfair

See also: South Dakota v. Wayfair, Inc.

South Dakota v. Wayfair, Inc. was a United States Supreme Court case filed in 2017. On June 21, 2018, the Supreme Court ruled 5–4 that states could charge sales taxes on purchases from out-of-state sellers even if the seller does not have a physical storefront in the state if the seller makes more than 200 transactions or collects more than $100,000 in-state sales.

States responded to the Wayfair decision by implementing already-approved laws, passing new legislation, or issuing directives and regulations. As of December 2019, 43 states plus the District of Columbia had some form of law, directive, or regulation to collect sales taxes from out-of-state sellers. Of those, 23 states had an implementation date in 2018. Four states plus the District of Columbia had a January 1, 2019, effective date. 16 states had some other implementation date.

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board was created in 2017. The board's mission statement as of 2021 was to "promote uniformity and efficiency in the imposition, collection and administration of local sales and use taxes in accordance with the Constitution and laws of the State of Louisiana."

The commission is made of eight members, as follows:

• the Executive Director of the Louisiana Municipal Association;
• the Executive Director of the Louisiana Sheriffs’ Association;
• the Executive Director of the Police Jury Association of Louisiana;
• the Executive Director of the Louisiana School Board Association; and
• four active Parish Sales Tax Administrators, one appointed by each of the association directors.

Tax policy changes in Louisiana, 2021

The Louisiana Constitution limits legislation and constitutional amendments in odd-numbered years to matters concerning the state's budget, government finance, and taxation. The Louisiana State Legislature referred four constitutional amendments to the ballot, three of which proposed changes to tax policy. Additionally, the state legislature passed three tax bills in the 2021 legislative session (HB 278, HB 292, and SB 161) to make changes to the state's tax code, which were contingent on the approval of Amendment 2.

2021 constitutional amendments

• Amendment 1, which was defeated, 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 2, which was approved, amended the state constitution to decrease the maximum allowable individual income tax rate from 6% to 4.75%.

• Amendment 3, which was defeated, 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. In districts that did not approve the amendment, voter approval would have continued to be required to levy a property tax

• Amendment 4, which was defeated, 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.

Bills changing tax policy contingent on approval of Amendment 2

The Louisiana State Legislature also passed three tax bills in the 2021 legislative session (HB 278, HB 292, and SB 161) to make changes to the state's tax code, which were contingent on the the approval of Amendment 2.

House Bill 278: HB 278 removed the ability to deduct federal income taxes paid from the state income taxes owed and provides for an income tax rate reduction trigger on the first of April from 2024 through 2034, which was set to reduce the individual income tax rates the following January, if the state meets revenue growth goals and the Budget Stabilization Fund Balance is 2.5% of total state revenue receipts from the previous fiscal year. The fiscal impact note for the bill said, "The bill is estimated to result in an aggregate annual tax table liability increase of $6.9 million. In general, filers that itemize on their federal returns will face a tax increase, while filers who do not itemize will face a tax decrease."

House Bill 292: HB 292 eliminated the ability to deduct federal income taxes paid from the corporate state income tax liability. It made the five corporate income tax brackets into three. Under the three brackets, the corporate income tax rate was set to be 3.5% on the first $50,000 of income; 5.5% on $50,000-$100,000 of income; and 7.5% on income over $150,000. The fiscal impact note for the bill said, "The current estimate of the corporate income tax liability change resulting from the elimination of the deduction for federal taxes paid, combined with the bill’s proposed rate and bracket structure, is calculated by the Department of Revenue to result in a $29.2 million net increase in corporate income tax liabilities."

Senate Bill 161: SB 161 made permanent the exemption of the corporate franchise tax on the first $300,000 of taxable capital. The bill also reduced the tax rate of $3 per $1,000 in income above $300,00 to $2.75 per $1,000 in income above $300,000. The fiscal note for the bill said the exemption and rate reduction would result in "an aggregate tax year franchise tax liability reduction of $55.9 million."

A fiscal impact statement for the tax bills said, "From the aggregate state fiscal perspective, the individual income tax changes (HB 278) are closely revenue neutral. The combined corporate tax impact of HB 292 (corporate income tax) and SB 161 (franchise tax) is also closely revenue neutral in FY22 -$2.2M and FY23 +$1.1M, and then becomes a net revenue decrease in each subsequent year; FY24 -$21.1M, FY25 -$26.7M, FY26 and beyond -$26.7M. Over the five-year fiscal note horizon, the two bills result in a $75.6M revenue decrease."

Referred amendments in Louisiana during odd years

A total of 52 constitutional amendments appeared on the statewide ballot in Louisiana during odd-numbered years during the 20-year period from 1999 through 2019. Of the 52 amendments, 36 (69.23%) were approved and 16 (30.77%) were defeated.

Legislatively-referred constitutional amendments, 1999-2019
Total number	Approved	Percent approved	Defeated	Percent defeated	Odd-year average	Odd-year median	Odd-year minimum	Odd-year maximum
52	36	69.23%	16	30.77%	5	4	0	16

Campaign finance

See also: Campaign finance requirements for Louisiana ballot measures

Reform Louisiana PAC registered to support Amendments 1 and 2 on the 2021 ballot. The committee's chairperson was Republican State Sen. R.L. Allain II (also known as Bret) and the treasurer is Republican Senate President Patrick Cortez (also known as Page). The committee reported $69,000 in cash contributions, $5,000 in in-kind contributions, and $38,302 in cash expenditures.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$64,000.00	$5,000.00	$69,000.00	$38,301.59	$43,301.59
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$64,000.00	$5,000.00	$69,000.00	$38,301.59	$43,301.59

Support

The following table includes contribution and expenditure totals for the committee in support of Amendments 1 and 2.

Committees in support of Amendment 1
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Reform Louisiana PAC	$64,000.00	$5,000.00	$69,000.00	$38,301.59	$43,301.59
Total	$64,000.00	$5,000.00	$69,000.00	$38,301.59	$43,301.59

Donors

Donors who gave $5,000 or more to the committee were as follows:

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Louisiana Realtors PAC	$10,000.00	$0.00	$10,000.00
Bayou Leadership PAC	$2,000.00	$5,000.00	$7,000.00
Acadian Ambulance Service	$5,000.00	$0.00	$5,000.00
Bold	$5,000.00	$0.00	$5,000.00
Committee of 100 for Economic Development, Inc.	$5,000.00	$0.00	$5,000.00
LHA Management	$5,000.00	$0.00	$5,000.00
Royal Engineers & Consultants, LLC	$5,000.00	$0.00	$5,000.00

Opposition

If you are aware of a committee registered to oppose this measure, please email editor@ballotpedia.org.

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Path to the ballot

See also: Amending the Louisiana Constitution

In Louisiana, a two-thirds vote is needed in each chamber of the Louisiana State Legislature to refer a legislatively referred constitutional amendment to the ballot for voter consideration.

This amendment was introduced as House Bill 199 (HB 199) on March 26, 2021. On April 21, 2021, the state House passed HB 199 in a vote of 97-4 with three absent. The Senate unanimously passed the bill with amendments on May 12, 2021. The House rejected the Senate's amendments and a conference committee was called. Both houses adopted the conference committee's version of the bill unanimously on June 3, 2021.

Vote in the Louisiana House of Representatives June 3, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 70  a
	Yes	No	Not voting
Total	102	0	3
Total percent	97.14%	0.00%	2.86%
Democrat	34	0	1
Republican	66	0	2
Independent	2	0	0

Vote in the Louisiana State Senate June 3, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 26  a
	Yes	No	Not voting
Total	37	0	1
Total percent	97.37%	0.00%	2.63%
Democrat	10	0	1
Republican	27	0	0

How to cast a vote

See also: Voting in Louisiana

Click "Show" to learn more about voter registration, identification requirements, and poll times in Louisiana.

How to cast a vote in Louisiana

Poll times In Louisiana, polls are open from 6:00 a.m. to 8:00 p.m. Central Time for Tuesday elections. For Saturday elections, polls are open from 7:00 a.m. to 8:00 p.m. Central Time. Anyone in line when the polls close must be allowed to vote. Registration requirements Check your voter registration status here. To vote in Louisiana, one must provide documentary proof of United States citizenship and be a resident of the state and parish in which they register. A voter must be at least 18 years old by Election Day. Registration completed via mail or in person must occur at least 30 days before Election Day. Registration completed online must occur at least 20 days before Election Day. Registrants must present a valid form of identification to register. Pre-registration is available beginning at age 16 for voters registering at a Registrar of Voters office or at the Louisiana Office of Motor Vehicles. Voters may register in person at any Registrar of Voters office or any of the following places: Louisiana Office of Motor Vehicles Louisiana Department of Social Services WIC offices Food stamp offices Medicaid offices Offices serving persons with disabilities such as the Deaf Action Centers and Independent Living Offices Armed Forces recruitment offices Automatic registration See also: Automatic voter registration Louisiana does not practice automatic voter registration. Online registration See also: Online voter registration Louisiana has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration See also: Same-day voter registration Louisiana does not allow same-day voter registration. Residency requirements Louisiana law requires 20 days of residency in the state before a person may vote. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States Louisiana state law requires a voter registration applicant to provide proof of citizenship to register to vote. As of February 2026, the state had not implemented the requirement. All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Eight states — Alabama, Arizona, Kansas, Louisiana, New Hampshire, South Dakota, Utah, and Wyoming — have laws requiring individuals provide proof of citizenship at the time of voter registration, whether in effect or not. Three states, Florida, Georgia and Mississippi, require a person provide proof of citizenship if their citizenship status cannot be verified by other means. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The site Geaux Vote, run by the Louisiana Secretary of State office, allows residents to check their voter registration status online. Voter ID requirements Louisiana requires voters to present photo identification while voting. Voters can present the following forms of identification. This list was current as of November 2025. Click here to ensure you have the most current information. “ Each voter is required to identify themselves by giving their name and address to a commissioner and by presenting either a Louisiana driver's license, a Louisiana special identification card, LA Wallet digital driver's license, a United States military identification card that contains the voter's name and picture or other generally recognized picture identification card that contains the name and signature of the applicant. If no photo ID is available, the voter can complete a Voter Identification Affidavit (AV-34) but is subject to challenge by law. ” To view Louisiana state law pertaining to voter identification, click here. Registered voters can bring their voter information card to the Office of Motor Vehicles to receive a free Louisiana special identification card.

See also

2021 measures

• 2021 ballot measures
• Taxes on the ballot

Louisiana

• Louisiana ballot measures
• Louisiana ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Full text of House Bill 199