With efforts to eliminate Louisiana’s state income tax stalled and lawmakers now facing a projected budget shortfall, state officials unveiled a new proposal this week aimed at filling the gap: taxing s*x.
The proposal surfaced during early budget discussions after legislators acknowledged that eliminating the income tax entirely may not be financially possible this year. According to a recent report, lawmakers say there is “no chance” Louisiana eliminates the income tax this year as the state braces for a possible budget shortfall.
Rather than abandoning the idea of a new revenue stream altogether, lawmakers appear to have pivoted toward what one official described as “a much more active sector of the economy.”
Under the proposal, residents would be required to obtain an annual $25 “Personal Activity License” before engaging in any form of s*xual activity within Louisiana.
A discounted $10 married license would be available for couples, while a $15 student license would apply to college students.
Similar budget solutions have been explored in Louisiana before, including proposals to monetize potholes and leasing out neutral ground space for weddings.
Officials say the plan could generate hundreds of millions annually.
“Look, we’re exploring every option,” one legislative staffer said. “We tried cutting taxes, but the math kept showing up.”
Under the proposal, each individual act would also be subject to a small excise tax and reported on a newly created state filing document known as Form 1069.
Residents would be required to list the Social Security number of any participating partner when applicable.
Proposed Activity Tax Schedule
Msturbation — $0.10 per act
Msturbation with partner — $0.20
Oral s*x — $0.50
Penetration (coitus, an@l, strap-on) — $1.00
Additional Fees
Club hook-up — add $1.00
Fantasy role-playing — add $2.00
Bondage — add $3.00
Group sx — add $5.00
Pblic sx — add $10.00
Pblic sx, Festival — add $15.00
Adultery — add $25.00
*Festival includes incidents occurring during Mardi Gras, Jazz Fest, Southern Decadence, any LSU home game where the Tigers are winning, and any interaction that begins with “where y’at?” after midnight.
S*x without a valid license could result in fines up to $100 per incident.
Early projections from the Legislative Budget Accounting Office estimate the program could generate more than $1 billion annually, though economists cautioned revenue estimates may fluctuate depending on “participation levels.”
One state official defended the proposal bluntly.
“Anyone opposed to this clearly isn’t getting any,” the official said during a hallway conversation at the Capitol. “So what are you, a loser? Because from a revenue standpoint, this is one of the most reliable sectors Louisiana has left.”
Lawmakers noted the state has already begun replacing traditional systems with new ones, including recent legislation proposing to eliminate Louisiana’s long-standing brake tag inspections and replace them with a single $6 QR code sticker system.
“Look, we’re modernizing everything,” the official continued. “If we’re getting rid of one old system and replacing it with another, we figured the tax code should keep up.”
For now, the proposal has not yet been formally introduced, though insiders say interest is quietly growing among lawmakers who see it as a way to generate new revenue without placing additional tax burdens on themselves.
According to early draft language circulating at the Capitol, members of the Legislature would be exempt from the annual licensing requirement under a provision classifying the activity as part of their “Legislative Friends With Benefits Package.”
One senior official defended the exemption.
“Look, the public already expects us to screw them,” the official said. “This just formalizes the paperwork.”