The civic record
Read. Follow. Verify.Louisiana House Bill 898 ties individual income tax rate cuts to surplus nonrecurring state revenues
Last action · March 9, 2026: Read by title, under the rules, referred to the Committee on Ways and Means.Sponsor: Dixon McMakin
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
Beginning January 1, 2027, Louisiana's individual income tax rate must be reduced when the state recognizes certified nonrecurring general fund revenues. The tax rate cut is calculated by the Department of Revenue to equal 50% of those recognized nonrecurring funds, provided the reduction exceeds 0.05%.
Individual taxpayers in Louisiana may experience lowered income tax rates in future tax years depending on yearly state fiscal surpluses, altering state tax collections and liabilities.
- The Revenue Estimating Conference is responsible for forecasting state revenues and officially recognizing nonrecurring funds in Louisiana. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
individual income taxpayers in Louisiana
Individual taxpayers experience potential reductions in their income tax rates depending on state revenue surpluses.
Department of Revenue
Revenue Estimating Conference
The conference must recognize certified fund balances as nonrecurring revenues to trigger the statutory calculation.
Key Facts
- Beginning January 1, 2027, the individual income tax rate is subject to reduction for the following tax year if state general fund balances are certified as nonrecurring revenues.
- The tax rate reduction is calculated to generate an estimated drop in collections equal to 50% of the certified nonrecurring revenue amount.
- No rate reduction occurs if the calculated rate decrease equals 0.05% or less.
- The secretary of the Department of Revenue must publish any reduced tax rate on the department website and include it in official tax and withholding tables.
Show all 6 facts
- The measure is formally known as the "Louisiana Income Tax Elimination Act" or the "LITE Act".
- The act becomes effective on July 1, 2027.
Frequently Asked Questions
What triggers the individual income tax rate reduction?
How is the size of the tax rate reduction determined?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
4 actions- Mar 9, 2026HouseIntroducedRead by title, under the rules, referred to the Committee on Ways and Means.
- Feb 27, 2026HousePrefiled.
- Feb 27, 2026HouseCommitteeUnder the rules, provisionally referred to the Committee on Ways and Means.
- Feb 27, 2026HouseFirst appeared in the Interim Calendar on 2/27/2026.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Conditional Automatic Tax Cuts
The measure introduces a formulaic link between year-end state fund balances and recurring individual income tax rates.
Sources
www.legis.la.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
Publisher tools