News Releases

New Withholding Tax Tables, Formulas Available

Passage of Constitutional Amendment 2 (Stelly Plan) necessitates changes

November 8, 2002

BATON ROUGE - Employers can obtain the new employee withholding tax tables and formulas from the Department of Revenue Internet web page at The new tables and formulas were authorized in the legislation that put the Constitutional Amendment before state voters on November 5. The new tables and formulas are to be used to calculate employee payroll withholding tax beginning January 1, 2003.

“Our immediate goal is to get this information out to employers as soon as possible,” says Cynthia Bridges, Secretary of the Department of Revenue. “In order to be ready if voters approved the amendment, we prepared the tables and formulas in advance and published them as a Notice of Intent in the September State Register. That Notice of Intent is now available on our web page.” Bridges adds that those published tables and formulas are correct and should be used by employers to recalculate withholding tax for their employees beginning January 1. Hardcopy booklets containing the new tables and formulas are in the process of being printed, but will not be available until sometime in December.

A prominent area containing the September Notice of Intent has been added near the top of the Department’s main web page. “By clicking on the label “LAC 61:I.1501” within that area, a printable PDF file of the Notice of Intent will be displayed,” Bridges points out. She adds that her Department is also preparing a new web page file in a different format from that of the Notice of Intent. She says that file will be published on the web page in the near future. “We are publishing the Notice of Intent format first because that is the fastest way to distribute the new information to employers,” Bridges says.

Constitutional Amendment 2, otherwise known as the “Stelly Plan” because State Representative Vic Stelly of Lake Charles was its author, eliminates certain temporary state sales taxes and replaces that lost state revenue with an increase in the state income tax paid by upper bracket taxpayers.

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Byron Henderson
Public Information Director