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HLS 26RS-284 ORIGINAL
2026 Regular Session
HOUSE BILL NO. 411
BY REPRESENTATIVE WYBLE
TAX/INCOME TAX: Reduces the rate of the state tax levied on the net income of
individuals over a ten-year period
1 AN ACT
2 To amend and reenact R.S. 47:32(A), relative to income tax; to provide for the rate of the
3 tax levied on the net income of individuals; to provide for applicability; to provide
4 for an effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:32(A) is hereby amended and reenacted to read as follows:
7 §32. Rates of tax
8 A. On individuals. (1) The For taxable years beginning before January 1,
9 2028, the tax to be assessed, levied, collected, and paid upon the taxable income of
10 an individual shall be computed at the rate of three percent on net income.
11 (2) Beginning January 1, 2028, through December 31, 2028, the tax to be
12 assessed, levied, collected, and paid upon the taxable income of an individual shall
13 be computed at the rate of two and nine-tenths percent on net income.
14 (3) Beginning January 1, 2029, through December 31, 2029, the tax to be
15 assessed, levied, collected, and paid upon the taxable income of an individual shall
16 be computed at the rate of two and eight-tenths percent on net income.
17 (4) Beginning January 1, 2030, through December 31, 2030, the tax to be
18 assessed, levied, collected, and paid upon the taxable income of an individual shall
19 be computed at the rate of two and seven-tenths percent on net income.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-284 ORIGINAL
HB NO. 411
1 (5) Beginning January 1, 2031, through December 31, 2031, the tax to be
2 assessed, levied, collected, and paid upon the taxable income of an individual shall
3 be computed at the rate of two and six-tenths percent on net income.
4 (6) Beginning January 1, 2032, through December 31, 2032, the tax to be
5 assessed, levied, collected, and paid upon the taxable income of an individual shall
6 be computed at the rate of two percent on net income.
7 (7) Beginning January 1, 2033, through December 31, 2033, the tax to be
8 assessed, levied, collected, and paid upon the taxable income of an individual shall
9 be computed at the rate of one and seventy-five hundredths percent on net income.
10 (8) Beginning January 1, 2034, through December 31, 2034, the tax to be
11 assessed, levied, collected, and paid upon the taxable income of an individual shall
12 be computed at the rate of one and five-tenths percent on net income.
13 (9) Beginning January 1, 2035, through December 31, 2035, the tax to be
14 assessed, levied, collected, and paid upon the taxable income of an individual shall
15 be computed at the rate of one and twenty-five hundredths percent on net income.
16 (10) Beginning January 1, 2036, through December 31, 2036, the tax to be
17 assessed, levied, collected, and paid upon the taxable income of an individual shall
18 be computed at the rate of one percent on net income.
19 (11) Beginning January 1, 2037, through December 31, 2037, the tax to be
20 assessed, levied, collected, and paid upon the taxable income of an individual shall
21 be computed at the rate of seventy-five hundredths of one percent on net income.
22 (12) Beginning January 1, 2038, through December 31, 2038, the tax to be
23 assessed, levied, collected, and paid upon the taxable income of an individual shall
24 be computed at the rate of twenty-five hundredths of one percent on net income.
25 (13) Beginning January 1, 2039, and thereafter, no tax shall be assessed,
26 levied, collected, or paid upon the net income of an individual.
27 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-284 ORIGINAL
HB NO. 411
1 Section 2. This Act shall be known and referenced as "The Pelican Promise: Zero
2 in Ten Income Tax Freedom Act".
3 Section 3. The provisions of this Act shall be applicable to all taxable periods
4 beginning on or after January 1, 2027.
5 Section 4. This Act shall become effective on January 1, 2027.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 411 Original 2026 Regular Session Wyble
Abstract: Enacts "The Pelican Promise: Zero in Ten Income Tax Freedom Act" which
reduces the rate of the state tax levied on the net income of individuals over a 10-
year period beginning Jan. 1, 2028, through Jan. 1, 2039, from 3% to 0%.
Present law requires a state tax to be assessed, levied, collected, and paid upon the net
income of individuals at the rate of 3%.
Proposed law retains present law for tax years ending before Jan. 1, 2028; however,
proposed law reduces the individual income tax rate and ultimately repeals the tax,
beginning Jan. 1, 2028, through Jan. 1, 2039, from 3% to 0%.
Proposed law is applicable to all taxable periods beginning on or after Jan. 1, 2027.
Effective January 1, 2027.
(Amends R.S. 47:32(A))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.