Gov. Jeff Landry wants to call a special legislative session in November to begin lowering the state’s income tax with hopes of possibly ending it by 2030.

The biggest problem will be finding ways to eventually replace $4.5 billion in individual income taxes, $1 billion in corporate income taxes and the $338 million corporate franchise tax.

Sales taxes are the second-highest revenue producer at $4.3 billion and Landry is proposing to eliminate sales tax exemptions, which would increase collections. He also wants to start levying sales taxes on services that are not currently taxed.

Some of those services include digital streaming such as Amazon Prime, landscaping, lobbying, dog grooming, car washing, home repairs, printing and copying services, laundry cleaning, newsletters, interior decorating, personal fitness training services, spa services and tattoos.

Landry on Jan. 1 wants to eliminate tax breaks that produce a low rate of return on taxes. Those include the Motion Picture Investor Tax Credit, Enterprise Zones, Quality Jobs, Angel Investor, Rehabilitation of Historic Structures and a break for horizontal well drilling.

The Advocate reported that Landry is betting that legislators will be willing to impose higher sales taxes and end lucrative tax breaks in order to give individuals and companies lower tax rates that he says will save them money and make Louisiana a more attractive place for investors.

That is an easy bet for Landry. His Republican Party holds 73 seats in the 105-member House (more than the 70 needed for two-thirds votes). The GOP holds 28 seats in the Senate (more than the 26 needed for two-thirds votes).

The Advocate said the governor won “generally favorable reviews” when he pitched his proposals in separate private meetings with House and Senate Republicans. Since they weren’t invited, it’s obvious Landry doesn’t need or want any feedback from the 11 Democratic senators and the 32 Democratic representatives.

Perhaps the toughest pill every legislator will have to swallow is Landry’s decision to renew the 0.45% state sales tax increase that is supposed to go off the book on June 30, 2025. If it isn’t renewed, the state budget would be short by some $450 million.

Asked about the renewal, Speaker of the House Phillip DeVillier, R-Eunice, said, “The governor’s package was just released, so I’m going to give (House) members some time to look at it,” he said.

Ten different tax bills were sent to legislators that spell out the proposed changes to the tax system. The Legislative Fiscal Office is analyzing how much revenue each bill would raise or lose for the state treasury.

Landry wants legislators to approve a single flat tax of 3% to replace the current individual income tax that has three tax rates. He wants to raise the standard deduction from $4,500 per taxpayer to $12,500 to offset the higher taxes that low-income taxpayers would face by going to the flat tax. Seniors would receive a $25,000 standard deduction.

All income taxpayers would get a tax cut with the flat tax but those with higher incomes would get bigger tax cuts.

When asked about that, Landry said, ”I’m not getting engaged in tax warfare here. This plan has something for every class. It gives relief.”

The governor wants to establish a flat corporate income tax of 5% and eventually eliminate the corporate income tax.

Richard Nelson, secretary of the state Department of Revenue, said in a statement, “The plan eliminates special interest tax provisions, aligns state and local sales taxes, improves sales tax fairness while lowering income tax rates across the board, giving every Louisiana family and job creator the opportunity to thrive..”

The Associated Press reported that Louisiana is the latest state in the Deep South to discuss tax changes. Mississippi and Georgia are working to reduce their income taxes.

Louisiana’s combined state and local sales tax is the highest in the country and that won’t change if the 0.45% sales tax increase is extended. Low-income citizens are hit the hardest with high sales taxes and that won’t change either if income taxes are reduced.

Fortunately, if Landry’s plans succeed, voters would have the last word when they would vote on tax reform changes next March.

Jim Beam, the retired editor of the American Press, has covered people and politics for more than six decades. Contact him at 337-515-8871 or jim.beam.press@gmail.com.