Constitutional Amendment No. 2

About Constitutional Amendment No. 2

You can get more information by dowloading the Constitutional Amendment FAQs.

Read the Amendment in full: Act 1 of the 2024 Third Extraordinary Session 

Constitutional Amendment No. 2 accomplishes the following:

  1. Reduces maximum income tax rate
  2. Doubles the standard deduction for senior citizens
  3. Limits government growth to ensures long-term stability
  4. Protects against special interest tax breaks
  5. Maintains homestead exemption
  6. Provides fiscal flexibility to increase infrastructure funding
  7. Allows for the elimination of the inventory tax
  8. Pays off over $2 billion in teacher’s pension debt
  9. Permanently raises pay for teachers and school staff
  10. Keeps more tax dollars in local communities

Updated March 05, 2025


Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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