Institute on Taxation and Economic Policy (ITEP)

Louisiana

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State Rundown 6/5: States Wrap Sessions, Some Prepare for Fiscal Uncertainty

• By ITEP Staff

States use the final hours of their legislative sessions to address deficits and preserve revenue in preparation for the times ahead.

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Analysis of Tax Provisions in the House Reconciliation Bill: National and State Level Estimates

• By Carl Davis, Jessica Vela, Joe Hughes, Steve Wamhoff

The poorest fifth of Americans would receive 1 percent of the House reconciliation bill's net tax cuts in 2026 while the richest fifth of Americans would receive two-thirds of the tax cuts. The richest 5 percent alone would receive a little less than half of the net tax cuts that year.

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State Rundown 5/21: Big and Not-So Beautiful Tax Cut Bills Abound in States

• By ITEP Staff

As a sprawling, regressive tax bill continues to take shape at the federal level, many states are moving forward with major tax cut proposals of their own.

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State Rundown 5/15: State Tax Debates Carry On in the Midst of Chaotic Federal Tax Landscape

• By ITEP Staff

Even as most major headlines have been about the ever-changing landscape of federal tax policy, the latest “ideas of the week," and now the House tax bill, state tax policy continues to be a priority for lawmakers.

Invest in Louisiana: The Many Benefits of Working Family Tax Credits

• By Neva Butkus

The Institute on Taxation and Economic Policy’s Neva Butkus explains how state-level EITCs supports families and workers by offsetting regressive state tax systems:

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Trump 2025 Tax Law: Research and Resources

• By ITEP Staff

Want to know more about the tax and spending megabill that President Trump recently signed into law? We've got you covered.

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State Rundown 5/1: State Tax Debates Wrapping Up, and Just Beginning

• By ITEP Staff

The rampant uncertainty this year extends far beyond the national economy and federal policy, as many state legislatures are declaring their tax and budget debates finished, and just getting started, sometimes in the same breath.

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IRS Cooperation with ICE Will Damage Public Trust, Putting Tax Revenues in Jeopardy

• By Marco Guzman

Attempts by the Department of Homeland Security to secure private information from the IRS on people who file taxes with an Individual Taxpayer Identification Number is a violation of federal privacy laws that protect taxpayers. It is also a change that could seriously damage public trust in the IRS, which could jeopardize billions of dollars in tax payments by hardworking immigrant families.

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State Rundown 4/9: A Progressive Pushback

• By ITEP Staff

Residents and state lawmakers across the country are pushing back against anti-tax measures and are looking for ways to protect revenue and advance proposals that would raise revenue in progressive ways. This comes at a time when federal policy brings significant risks for state tax revenue.

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State Rundown 3/26: Lawmakers Navigate Shortfalls, Potholes, and Pitfalls

• By ITEP Staff

State lawmakers around the country are navigating a range of potential hazards this week. Leaders in Maryland and Washington are facing budget holes but are smartly working to get out of them through progressive taxes on those with the most ability to pay. Both North Dakota and Washington state are looking to fill literal potholes […]

Audio: ITEP’s Neva Butkus Discusses Louisiana’s Tax System on Louisiana Public Radio

February 27, 2025

In a special legislative session late last year, Louisiana passed a sweeping overhaul to its tax system year that saw the state income tax slashed to a flat tax rate and increased the rates of the state sales tax. Some have said the new tax system is a very modest improvement, while others find it […]

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Turning IRS Agents to Deportation Will Reduce Public Revenues

• By Carl Davis, Jon Whiten

The Trump Administration’s plan to turn IRS agents into deportation agents will result in lower tax collections in addition to the harm done to the families and communities directly affected by deportations.

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The (Mostly Untapped) Power of Local Income Taxes

• By Rita Jefferson

Local income taxes can be an important progressive revenue raiser, as they ask more of higher-income households and are connected to ability to pay. They can raise substantial revenue to fund key public services to make cities and regions better off.

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State Rundown 1/9: New Year, New Pushes for Tax Policy Changes

• By ITEP Staff

It’s a new year, and state legislatures across the country are resolved to write new tax policy. Tax debates are heating up nearly everywhere in the early days of 2025, but states’ fiscal situations vary dramatically. New York is considering expanding the state’s Child Tax Credit following Gov. Hochul’s proposed expansion. On the other side […]

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Trump’s Plan to Extend His 2017 Tax Provisions: Updated National and State-by-State Estimates

• By Steve Wamhoff

Trump’s plan to make most of the temporary provisions of his 2017 tax law permanent would disproportionately benefit the richest Americans. This includes all major provisions except the $10,000 cap on deductions for state and local taxes (SALT) paid.

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State Rundown 12/3: Some States Cast Away Fiscal Responsibility as They Plan for 2025

• By ITEP Staff

The 2025 legislative season will be here before we know it, and state lawmakers have begun unveiling their priorities and proposals. Unfortunately, despite stagnating revenue growth, many lawmakers continue to push for deep, regressive tax cuts - often before the full impact of previous tax cuts is felt.

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Louisiana Lawmakers Pass Deeply Regressive Tax Plan

• By Neva Butkus

Louisiana Gov. Jeff Landry called the legislature back to the capitol the day after the national election to take up his plan to overhaul the state’s tax system during a 20-day special session. Our analysis shows the tax overhaul would worsen the inequity already rampant in Louisiana’s tax system while potentially shortchanging essential services for families across the state.

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Average Louisianans Will Pay for Gov. Landry’s Tax Break for the Rich

• By Neva Butkus

Tax cuts for the wealthy and corporations will not make Louisiana more competitive. Rather, they will blow a hole in the state budget while asking low- and middle-income working families to make up the difference. Gov. Landry and the Louisiana legislature would make much better use of their time looking for ways to make Louisiana’s tax structure fairer and more capable of adequately funding important priorities.

The Associated Press: Louisiana Lawmakers Pass Income and Corporate Tax Cuts, Raising Statewide Sales Tax to Pay For It

November 23, 2024

Louisiana’s GOP-dominated legislature passed tax cuts on personal and corporate income on Friday in exchange for a statewide sales tax increase. Read more.

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State Rundown 11/20: Some Budgets and Tax Proposals Fail to Defy Gravity, Fall Short

• By ITEP Staff

This week, there are high-profile budget and tax debates at both the state and local levels. The Louisiana legislature continues to debate Gov. Jeff Landry’s deeply regressive tax package in a special session focused on replacing corporate and personal income tax revenue with additional sales taxes, but some efforts to find offsets for the cuts […]

Associated Press: Sweeping Tax Overhaul in Louisiana Hits Snag in Sales Tax Expansion

November 15, 2024

Louisiana lawmakers on Thursday postponed a vote on a key bill in Gov. Jeff Landry’s sweeping and complex tax reform package.

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State Rundown 11/07: Election Week and New Special Sessions

• By ITEP Staff

Tax policy results are mixed across the country as many voters weigh in on state and local ballot measures. For example, Washington state voted to maintain its new progressive tax on capital gains; Georgia voters capped growth in property tax assessments; Illinois voters approved a call for a millionaires’ tax; North Dakota voters rejected property […]

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State Rundown 10/24: Tricks, Treats, and Tax Policy

• By ITEP Staff

Louisiana Gov. Jeff Landry is proposing a regressive tax reform package that would enact a flat personal and corporate income tax while expanding the state’s sales tax base and eliminating certain exemptions to make up for a portion of the lost revenue. West Virginia continues to chip away at its personal income tax, one of the state’s few progressive revenue options. And advocates in New York are rallying around a package of progressive tax legislation…

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2024 State Tax Ballot Questions: Voters to Weigh in on Tax Changes Big and Small

• By Jon Whiten

As we approach November’s election, voters in several states will be weighing in on tax policy changes. The outcomes will impact the equity of state and local tax systems and the adequacy of the revenue those systems are able to raise to fund public services.

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State Rundown 10/10: More Special Sessions, More Proposed Tax Cuts

• By ITEP Staff

This week several states are getting an early start at writing new tax policy in special sessions. In West Virginia, the legislature has come to an agreement with Gov. Justice on an additional tax cut—on top of already-planned cuts. The 2 percent cut will cost the state $49 million a year and come from spending […]