Reference: CABL

There are four constitutional amendments for voters to consider on the March 29 election ballot. That includes one major one, an entire rewrite of Article VII of the constitution dealing with state and local tax and fiscal policy. Voters have not seen an amendment of this size and scope since they were presented with what became the new Louisiana Constitution of 1974.

“While all constitutional amendments are significant, Amendment #2 represents one of the most important amendments presented to Louisiana voters in many years,” said Barry Erwin, Chief Policy Officer of Better Louisiana. “This is one where citizens really need to do their homework so they will be familiar with what this lengthy amendment does and doesn’t do before they cast their vote.” 

In November of 2024, lawmakers completed a significant update of Louisiana’s tax system. That included a reduction in individual and corporate income taxes, elimination of the corporate franchise tax, expansion of the sales tax base to include more digital products, and an increase in the state sales tax to help pay for some of those other tax reductions. 

They also passed Amendment #2, an unprecedented rewrite of Article VII of the Louisiana constitution that deals with state and local taxes and fiscal policies.  

While voters are accustomed to seeing constitutional amendments on Election Day, Amendment #2 is unlike anything that has appeared on the ballot since the adoption of the current constitution in 1974. It is 115 pages long, extremely complex, and represents a substantial overhaul of the longest article in the constitution.  

It covers such important matters as state budgeting, major areas of the state and local tax system, the administration of various trust funds and savings accounts, creation of new spending and fiscal policies, and the payoff of close to $2 billion in state debt to the teachers’ retirement system. 

As part of this it makes numerous changes in the areas of taxation, expenditures, revenues, and some constitutional protections. It also moves a number of items out of the constitution and into state statutes.  While it was debated and passed during the same special session that produced the earlier changes to the state income and sales taxes, those adjustments are not tied to the passage of this amendment.  

Because of its complexity and importance, Leaders for a Better Louisiana have studied Amendment #2 thoroughly, along with the three other amendments on the ballot. Our detailed analysis includes information on what each amendment does, background and context, and our recommendations for voters to consider. It also includes a more concise, one-page overview of the highlights of Amendment #2.   

Much attention has been paid to Amendment #2, and for good reasons. It represents a significant change to a major part of our constitution. After consideration of its pros and cons, Better Louisiana supports it as a meaningful step forward in improving our state constitution. We hope voters will use our analysis and other resources to familiarize themselves with all the amendments and make their voices heard on Election Day. 

Early voting begins March 15 and runs through March 22.