Section 14.(A)(1)  No law or state executive order, rule, or regulation requiring increased expenditures for any purpose shall become effective within a political subdivision until approved by ordinance enacted, or resolution adopted, by the governing authority of the affected political subdivision or until, and only as long as, the legislature appropriates funds for the purpose to the affected political subdivision and only to the extent and amount that such funds are provided, or until a law provides for a local source of revenue within the political subdivision for the purpose and the affected political subdivision is authorized by ordinance or resolution to levy and collect such revenue and only to the extent and amount of such revenue.  This Paragraph shall not apply to a school board.

(2)  This Paragraph shall not apply to:

(a)  A law requested by the governing authority of the affected political subdivision.

(b)  A law defining a new crime or amending an existing crime.

(c)  A law enacted and effective prior to the adoption of the amendment of this Section by the electors of the state in 1991.

(d)  A law enacted, or state executive order, rule, or regulation promulgated, to comply with a federal mandate.

(e)  A law providing for civil service, minimum wages, hours, working conditions, and pension and retirement benefits, or vacation or sick leave benefits for firemen and municipal policemen.

(f)  Any instrument adopted or enacted by two-thirds of the elected members of each house of the legislature and any rule or regulation adopted to implement such instrument or adopted pursuant thereto.

(g)  A law having insignificant fiscal impact on the affected political subdivision.

(B)(1)  No law requiring increased expenditures within a city, parish, or other local public school system for any purpose shall become effective within such school system only as long as the legislature appropriates funds for the purpose to the affected school system and only to the extent and amount that such funds are provided, or until a law provides for a local source of revenue within the school system for the purpose and the affected school board is authorized by ordinance or resolution to levy and collect such revenue and only to the extent and amount of such revenue.  This Paragraph shall not apply to any political subdivision to which Paragraph (A) of this Section applies.

(2)  This Paragraph shall not apply to:

(a)  A law requested by the school board of the affected school system.

(b)  A law defining a new crime or amending an existing crime.

(c)  A law enacted and effective prior to the adoption of the amendment of this Section by the electors of the state in 2006.

(d)  A law enacted to comply with a federal mandate.

(e)  Any instrument adopted or enacted by two-thirds of the elected members of each house of the legislature.

(f)  A law having insignificant fiscal impact on the affected school system.

(g)  The formula for the Minimum Foundation Program of education as required by Article VIII, Section 13(B) of this constitution, nor to any instrument adopted or enacted by the legislature approving such formula.

(h)  Any law relative to the implementation of the state school and district accountability system.

Acts 1991, No. 1066, §1, approved Oct. 19, 1991, eff. Nov. 21, 1991; Acts 2006, No. 855, §1, approved Sept. 30, 2006, eff. Oct. 31, 2006.