ARKANSAS LEGISLATIVE ALERT
Taxes-Income
10-13-2021 - 17:02:09

     - Indicates action since the request date.
 


Track: Taxes-Income   Request Date: 0- 0-0000 thru 99-99-9999

HB 1011   
Jett, Joe (R) Eliminates income tax for individuals with income up to $22,200.
Position: Monitor
Bill History: 12-02-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
02-11-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-10-21 H Meeting cancelled for 02/11/21 ...H-Revenue and Taxation
02-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-22-21 H Removed from committee agenda H-Revenue and Taxation


HB 1030   
Jett, Joe (R) Adjusts the method for calculating the wholesale sales tax rate for motor fuels and distillate special fuels. Provides that the rate may be calculated based on the highest twelve-month average wholesale selling price looking back to 2018.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
02-23-21 H Placed on the House calendar
02-23-21 H Withdrawn from further consideration


HB 1031   
Jett, Joe (R)
Johnson, Mark (R)
Requires tax practitioners that file a taxpayer's federal income tax return electronically to also file the taxpayer's Arkansas income tax return electronically.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
01-28-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
01-28-21 H Reported from committee - Do pass H-Revenue and Taxation
02-01-21 H Placed on the House calendar
02-01-21 H [H] 20210201/-1/21052 (13:40:05)
02-01-21 H Passed (Vote: Y: 94/N: 0)
02-01-21 S Received in the Senate - Referred to S-Revenue and Taxation
02-08-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-08-21 S 1 Amendment(s) Filed
02-08-21 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
02-10-21 S Placed on the Senate calendar
02-10-21 S On floor for consideration
02-10-21 S Passed (Vote: Y: 34/N: 0)
02-10-21 H Received from Senate as amended - Calendar
02-22-21 H Placed on the House calendar
02-22-21 H House concurred in Senate amendment 1
02-24-21 G Signed by the Governor (Act: 143 )


HB 1039   
Milligan, Jon (R) Amends the definition of employer, as used with regard to income tax withholding, to include a person deriving income from sources outside the state.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
03-16-21 H 1 Amendment(s) Filed
03-17-21 H Placed on the House calendar
03-17-21 H Amendment 1 adopted
04-06-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-06-21 H Reported from committee - Do pass H-Revenue and Taxation
04-07-21 H Placed on the House calendar
04-07-21 H [H] 20210407/-1/21496 (13:56:45)
04-07-21 H Passed (Vote: Y: 87/N: 3)
04-07-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-12-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation


HB 1049   
Jett, Joe (R) Provides for recipients of unemployment benefits to request that the payments be subject to income tax withholding. Requires approval by the U.S. Labor Secretary and notification by the Workforce Services Director that required systems are ready.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
02-09-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-09-21 H 1 Amendment(s) Filed
02-10-21 H Reported from committee - Do Pass as Amended No. 1 ation ...H-Revenue and Taxation
02-10-21 H Amendment 1 adopted
02-22-21 H Placed on the House calendar
02-22-21 H [H] 20210222/-1/21165 (13:23:43)
02-22-21 H Passed (Vote: Y: 97/N: 0)
02-22-21 S Received in the Senate - Referred to S-Revenue and Taxation
03-03-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-03-21 S Reported from committee - Do pass S-Revenue and Taxation
03-04-21 S Placed on the Senate calendar
03-04-21 S On floor for consideration
03-04-21 S Passed (Vote: Y: 33/N: 0)
03-05-21 H Enrolled in the House - Sent to Governor
03-08-21 G Signed by the Governor (Act: 283 )


HB 1050   
Jett, Joe (R) Requires employers with more than 50 employees to file the annual income tax withholding statement electronically, reduced from 250 employees.
Position: Monitor
Bill History: 12-17-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
01-28-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
01-28-21 H Reported from committee - Do pass H-Revenue and Taxation
02-01-21 H Placed on the House calendar
02-01-21 H Re-referred to committee H-Revenue and Taxation
03-02-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
03-01-21 H 1 Amendment(s) Filed
03-02-21 H Placed on the House calendar
03-02-21 H Amendment 1 adopted
03-04-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
03-04-21 H Reported from committee - Do pass H-Revenue and Taxation
03-08-21 H Placed on the House calendar
03-08-21 H [H] 20210308/-1/21289 (14:12:48)
03-08-21 H Passed (Vote: Y: 92/N: 1)
03-08-21 S Received in the Senate - Referred to S-Revenue and Taxation
03-31-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-31-21 S Reported from committee - Do pass S-Revenue and Taxation
04-05-21 S Placed on the Senate calendar
04-05-21 S On floor for consideration
04-05-21 S Failed (Vote: N: 17/Y: 5)
04-05-21 S Motion to expunge vote carried
04-05-21 S Re-referred to committee S-Revenue and Taxation
04-07-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-07-21 S Reported from committee - Do pass S-Revenue and Taxation
04-12-21 S Placed on the Senate calendar
04-12-21 S On floor for consideration
04-12-21 S Failed (Vote: N: 21/Y: 9)


HB 1060   
Mayberry, Julie (R)
Clark, Alan (R)
Allows a tax exemption and/or deduction for eligible expenses related to any portion of a small business loan that is forgiven as part of the Paycheck Protection Program under the CARES Act as they existed on January 1, 2021.
Position: Monitor
Bill History: 12-22-20 H Filed
01-11-21 H Introduced and referred to H-Revenue and Taxation
01-29-21 H 1 Amendment(s) Filed
02-01-21 H Placed on the House calendar
02-01-21 H Amendment 1 adopted


HB 1190   
Ray, David (R)
Johnson, Mark (R)
Increases the standard tax deduction annually using a cost-of-living adjustment based on the Consumer Price Index for the year, not to exceed three percent.
Position: Monitor
Bill History: 01-14-21 H Filed
01-14-21 H Introduced and referred to H-Revenue and Taxation
02-02-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-26-21 H 1 Amendment(s) Filed
03-01-21 H Placed on the House calendar
03-01-21 H Amendment 1 adopted


HB 1191   
Ray, David (R)
Johnson, Mark (R)
Increases the standard tax deduction from $2,200 to $4,400 beginning with tax year 2021.
Position: Monitor
Bill History: 01-14-21 H Filed
01-14-21 H Introduced and referred to H-Revenue and Taxation
02-02-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-01-21 H Removed from committee agenda H-Revenue and Taxation


HB 1209   
Jett, Joe (R)
Dismang, Jonathan (R)
Creates the Elective Pass-Through Entity Tax Act.
Position: Our Package
Bill History: 01-19-21 H Filed
01-19-21 H Introduced and referred to H-Revenue and Taxation
02-23-21 H 1 Amendment(s) Filed
02-24-21 H Placed on the House calendar
02-24-21 H Amendment 1 adopted
02-25-21 H 1 Amendment(s) Filed
03-01-21 H Placed on the House calendar
03-01-21 H Amendment 2 adopted
03-04-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
03-03-21 H Placed on the House calendar
03-03-21 H Amendment 3 adopted
03-04-21 H Reported from committee - Do pass H-Revenue and Taxation
03-08-21 H Placed on the House calendar
03-08-21 H Passed over on calendar
03-09-21 H Placed on the House calendar
03-09-21 H [H] 20210309/-1/21304 (13:08:11)
03-09-21 H Passed (Vote: Y: 98/N: 0)
03-09-21 S Received in the Senate - Referred to S-Revenue and Taxation
03-10-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-10-21 S Reported from committee - Do pass S-Revenue and Taxation
03-11-21 S Placed on the Senate calendar
03-11-21 S On floor for consideration
03-11-21 S Passed (Vote: Y: 35/N: 0)
03-12-21 H Enrolled in the House - Sent to Governor
03-15-21 G Signed by the Governor (Act: 362 )


HB 1360   
Barker, Sonia (R)
Irvin, Missy (R)
Creates a check-off on individual income tax forms for donating a portion of a tax refund to the Law Enforcement Family Relief Trust Fund.
Position: Monitor
Bill History: 02-01-21 H Filed
02-01-21 H Introduced and referred to H-Revenue and Taxation
02-11-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-10-21 H Meeting cancelled for 02/11/21 ...H-Revenue and Taxation
02-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-23-21 H Reported from committee - Do pass H-Revenue and Taxation
02-24-21 H Placed on the House calendar
02-24-21 H [H] 20210224/-1/21215 (13:19:50)
02-24-21 H Passed (Vote: Y: 95/N: 0)
02-24-21 S Received in the Senate - Referred to S-Revenue and Taxation
03-11-21 S 1 Amendment(s) Filed
03-15-21 S Placed on the Senate calendar
04-12-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-12-21 S Reported from committee - Do pass S-Revenue and Taxation
04-13-21 S Placed on the Senate calendar
04-13-21 S On floor for consideration
04-13-21 S Passed (Vote: Y: 35/N: 0)
04-14-21 H Placed on the House calendar
04-14-21 H House concurred in Senate amendment 1
04-15-21 H Enrolled in the House - Sent to Governor
04-19-21 G Signed by the Governor (Act: 765 )


HB 1361   
Eaves, Les (R)
Dismang, Jonathan (R)
Adopts federal statutes for the purpose of computing Arkansas income tax liability from the Paycheck Protection Program, loan forgiveness, emergency grants; excludes payments received under the Coronavirus Food Assistance Program.
Position: Our Package
Bill History: 02-01-21 H Filed
02-01-21 H Introduced and referred to H-Revenue and Taxation
02-04-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-03-21 H Meeting cancelled for 02/04/21 ...H-Revenue and Taxation
02-04-21 H 1 Amendment(s) Filed
02-09-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-08-21 H Placed on the House calendar
02-08-21 H Amendment 1 adopted
02-09-21 H 2 Amendment(s) Filed
02-09-21 H Reported from committee - Do pass as amended 2 and 3 ation ...H-Revenue and Taxation
02-10-21 H Placed on the House calendar
02-10-21 H Amendment 2 and 3 adopted
02-22-21 H Placed on the House calendar
02-22-21 H [H] 20210222/-1/21165 (13:12:14)
02-22-21 H Passed (Vote: Y: 96/N: 0)
02-22-21 H Emergency clause adopted
02-22-21 S Received in the Senate - Referred to S-Revenue and Taxation
02-24-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-24-21 S Reported from committee - Do pass S-Revenue and Taxation
02-25-21 S Placed on the Senate calendar
02-25-21 S On floor for consideration
02-25-21 S Passed (Vote: Y: 33/N: 0)
02-25-21 S Emergency clause adopted
02-26-21 H Enrolled in the House - Sent to Governor
03-02-21 G Signed by the Governor (Act: 248 )


HB 1371   
Bragg, Ken (R)
Dismang, Jonathan (R)
Creates a tax credit for designated donations to a scholarship program that provides payments to individuals for private school tuition, or payments to a public school or a private school for classes or programs used by a private school student.
Position: Monitor
Bill History: 02-01-21 H Filed
02-02-21 H Introduced and referred to H-Education
02-22-21 H 1 Amendment(s) Filed
02-23-21 H Placed on the House calendar
02-23-21 H Amendment 1 adopted
03-09-21 H 1 Amendment(s) Filed
03-10-21 H Placed on the House calendar
03-10-21 H Amendment 2 adopted
03-16-21 H Meeting set for 9:00 a.m. - Room 151 ...H-Education
03-16-21 H Reported from committee - Do pass H-Education
03-17-21 H Placed on the House calendar
03-17-21 H [H] 20210317/-1/21373 (13:45:52)
03-17-21 H Motion for immediate consideration failed
03-17-21 H Failed (Vote: N: 52/Y: 44)
03-17-21 H Clincher motion failed


HB 1403   
Maddox, John (R)
Hester, Bart (R)
Adjusts the rate of taxation for the top two income brackets, changing the rates for income between $22,200 to $79,300 from 5.9 to 5.8 percent, and revising the rates on all bracket levels for those earning over $79,300.
Position: Monitor
Bill History: 02-03-21 H Filed
02-03-21 H Introduced and referred to H-Revenue and Taxation
03-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
03-30-21 H 1 Amendment(s) Filed
03-31-21 H Placed on the House calendar
03-31-21 H Amendment 1 adopted


HB 1456   
Wardlaw, Jeff (R)
Rice, Terry (R)
Creates a tax credit for 50 percent of a taxpayer's railroad track maintenance expenditures, up to an amount equal to the product of $5,000 and the number of miles of railroad track owned or leased within the state.
Position: Monitor
Bill History: 02-09-21 H Filed
02-09-21 H Introduced and referred to H-Revenue and Taxation
04-15-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-15-21 H Reported from committee - Do pass H-Revenue and Taxation
04-19-21 H Placed on the House calendar
04-19-21 H On floor for consideration
04-19-21 H Passed (Vote: Y: 94/N: 0)
04-19-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Reported from committee - Do pass S-Revenue and Taxation
04-22-21 S Placed on the Senate calendar
04-22-21 S On floor for consideration
04-22-21 S Passed (Vote: Y: 33/N: 0)
04-23-21 H Enrolled in the House - Sent to Governor
04-27-21 G Signed by the Governor (Act: 967 )


HB 1457   
Eaves, Les (R) Creates a $500 tax credit for a person who was in gestation for 20 weeks or more and experienced stillbirth.
Position: Monitor
Bill History: 02-09-21 H Filed
02-09-21 H Introduced and referred to H-Revenue and Taxation
02-25-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-25-21 H Reported from committee - Do pass H-Revenue and Taxation
03-01-21 H Placed on the House calendar
03-01-21 H [H] 20210301/-1/21233 (13:46:20)
03-01-21 H Passed (Vote: Y: 98/N: 0)
03-01-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-14-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-14-21 S Reported from committee - Do pass S-Revenue and Taxation
04-19-21 S Placed on the Senate calendar
04-19-21 S On floor for consideration
04-19-21 S Passed (Vote: Y: 33/N: 0)
04-20-21 H Enrolled in the House - Sent to Governor
04-26-21 G Signed by the Governor (Act: 935 )


HB 1513   
Eubanks, Jon (R)
Dismang, Jonathan (R)
Creates an income tax credit of up to $3,500 for retired law enforcement officers for volunteer work performed for the State Police to investigate cold cases. Requires 1,000 hours in a year to qualify for the full credit.
Position: Monitor
Bill History: 02-22-21 H Filed
02-22-21 H Introduced and referred to H-Revenue and Taxation
03-10-21 H 1 Amendment(s) Filed
03-11-21 H Placed on the House calendar
03-11-21 H Amendment 1 adopted
04-13-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-13-21 H Reported from committee - Do pass H-Revenue and Taxation
04-14-21 H Placed on the House calendar
04-14-21 H [H] 20210414/-1/21569 (14:56:29)
04-14-21 H Passed (Vote: Y: 96/N: 0)
04-14-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-19-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-19-21 S Reported from committee - Do pass S-Revenue and Taxation
04-20-21 S Placed on the Senate calendar
04-20-21 S On floor for consideration
04-20-21 S Passed (Vote: Y: 34/N: 0)
04-21-21 H Enrolled in the House - Sent to Governor
04-22-21 G Signed by the Governor (Act: 841 )


HB 1624   
Penzo, Clint (R)
Ballinger, Bob (R)
Exempts from state income tax trusts that are administered by a trustee who is a resident of this state if the trust is not considered a grantor trust.
Position: Monitor
Bill History: 03-03-21 H Filed
03-03-21 H Introduced and referred to H-Revenue and Taxation
03-08-21 H 1 Amendment(s) Filed
03-09-21 H Placed on the House calendar
03-09-21 H Amendment 1 adopted
04-06-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation


HB 1632   
Bryant, Joshua (R) Repeals the sales tax exemption for the sale of a motor vehicle to a person engaged in the business of renting motor vehicles.
Position: Monitor
Bill History: 03-03-21 H Filed
03-04-21 H Introduced and referred to H-Revenue and Taxation
04-26-21 H Placed on the House calendar
04-26-21 H Motion to withdraw from committee carried H-Revenue and Taxation


HB 1684   
Mayberry, Julie (R)
Johnson, Mark (R)
Makes earnings of an Achieving a Better Life Experience account taxable; authorizes excess contributions to be carried forward for four years; adds ABLE as an eligible savings program for state employees' withholding and distributions.
Position: Monitor
Bill History: 03-09-21 H Filed
03-09-21 H Introduced and referred to H-Public Health, Welfare and Labor
04-01-21 H Meeting set for 9:30 a.m. - MAC Room C ...H-Public Health, Welfare and Labor
04-01-21 H 1 Amendment(s) Filed
04-01-21 H Reported from committee - Do pass as amended 1 Welfare and Labor ...H-Public Health, Welfare and Labor
04-05-21 H Placed on the House calendar
04-05-21 H Amendment 1 adopted
04-06-21 H Placed on the House calendar
04-06-21 H [H] 20210406/-1/21479 (13:39:26)
04-06-21 H Passed (Vote: Y: 93/N: 0)
04-06-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-19-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-19-21 S Reported from committee - Do pass S-Revenue and Taxation
04-20-21 S Placed on the Senate calendar
04-20-21 S On floor for consideration
04-20-21 S Passed (Vote: Y: 34/N: 0)
04-21-21 H Enrolled in the House - Sent to Governor
04-25-21 G Signed by the Governor (Act: 882 )


HB 1698   
Jett, Joe (R)
Dismang, Jonathan (R)
Makes delinquent personal property taxes as well as any related penalties subject to setoff against a taxpayer's state tax refund and proceeds collected by the Department of Finance and Administration.
Position: Monitor
Bill History: 03-10-21 H Filed
03-10-21 H Introduced and referred to H-Revenue and Taxation
04-13-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-13-21 H Reported from committee - Do pass H-Revenue and Taxation
04-14-21 H Placed on the House calendar
04-14-21 H [H] 20210414/-1/21569 (15:00:48)
04-14-21 H Passed (Vote: Y: 94/N: 1)
04-14-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-19-21 S 1 Amendment(s) Filed
04-20-21 S Placed on the Senate calendar
04-20-21 S Amendment 1 adopted
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Reported from committee - Do pass as amended 2 ation ...S-Revenue and Taxation
04-21-21 S 1 Amendment(s) Filed
04-21-21 S Motion to suspend rules for purpose of amendment carried
04-21-21 S Amendment 2 adopted
04-21-21 S Motion to suspend rules to place on calendar carried
04-21-21 S Passed (Vote: Y: 34/N: 0)
04-21-21 H Received from Senate as amended - referred to H-Revenue and Taxation
04-22-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-22-21 H Meeting cancelled for 04/22/21 ...H-Revenue and Taxation
04-26-21 H Meeting set for 2:00 p.m. - MAC Room A ...H-Revenue and Taxation
04-26-21 H Reported from committee - Do pass H-Revenue and Taxation
04-27-21 H Placed on the House calendar
04-27-21 H House concurred in Senate amendments 1 and 2
04-28-21 H Enrolled in the House - Sent to Governor
04-30-21 G Signed by the Governor (Act: 1065 )


HB 1703   
Fortner, Jack (R)
Sample, Bill (R)
Requires a casino to file a report of the payment of gambling winnings to a person with the Secretary of the Department of Finance and Administration; requires casinos subject to federal withholding of payments to withhold Arkansas taxes as well.
Position: Monitor
Bill History: 03-11-21 H Filed
03-11-21 H Introduced and referred to H-Rules
03-17-21 H Meeting set for 11:00 a.m. - MAC Room B ...H-Rules
03-17-21 H Reported from committee - Do pass H-Rules
03-18-21 H Placed on the House calendar
03-18-21 H [H] 20210318/-1/21374 (14:02:48)
03-18-21 H Passed (Vote: Y: 90/N: 2)
03-18-21 S Received in the Senate - Referred to S-Revenue and Taxation
03-31-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-31-21 S Reported from committee - Do pass S-Revenue and Taxation
04-01-21 S Placed on the Senate calendar
04-01-21 S On floor for consideration
04-01-21 S Passed (Vote: Y: 35/N: 0)
04-05-21 H Enrolled in the House - Sent to Governor
04-06-21 G Signed by the Governor (Act: 592 )


HB 1706   
Wardlaw, Jeff (R)
Dismang, Jonathan (R)
Creates a wood energy products income tax credit in an amount equal to 30 percent of the costs of wood energy products equipment purchased by a facility owner that has invested at least $50 million in a wood energy facility project.
Position: Monitor
Bill History: 03-11-21 H Filed
03-11-21 H Introduced and referred to H-Revenue and Taxation
03-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
03-23-21 H Reported from committee - Do pass H-Revenue and Taxation
03-29-21 H Placed on the House calendar
03-29-21 H [H] 20210329/-1/21419 (14:33:06)
03-29-21 H Passed (Vote: Y: 91/N: 1)
03-29-21 S Received in the Senate - Referred to S-Revenue and Taxation
03-31-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-31-21 S Reported from committee - Do pass S-Revenue and Taxation
04-01-21 S Placed on the Senate calendar
04-01-21 S On floor for consideration
04-01-21 S Passed (Vote: Y: 34/N: 0)
04-05-21 H Enrolled in the House - Sent to Governor
04-06-21 G Signed by the Governor (Act: 594 )


HB 1719   
Lundstrum, Robin (R)
Davis, Breanne (R)
Allows an income tax credit against the income tax for each qualifying former offender employed by the taxpayer for at least 40 hours per week at pay that is at or above the state minimum wage subject to meeting stated requirements.
Position: Support
Bill History: 03-11-21 H Filed
03-11-21 H Introduced and referred to H-Revenue and Taxation
03-23-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-01-21 H 1 Amendment(s) Filed
04-05-21 H Placed on the House calendar
04-05-21 H Amendment 1 adopted
04-06-21 H 1 Amendment(s) Filed
04-07-21 H Placed on the House calendar
04-07-21 H Amendment 2 adopted
04-15-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-15-21 H Reported from committee - Do pass as amended 3 ation ...H-Revenue and Taxation
04-15-21 H 1 Amendment(s) Filed
04-19-21 S Placed on the Senate calendar
04-19-21 S Amendment 3 adopted
04-19-21 S On floor for consideration
04-19-21 S Passed (Vote: Y: 91/N: 0)
04-19-21 S Received in the Senate - Referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Committee Motion for Do Pass Failed


HB 1743   
Fite, Charlene (R)
Dismang, Jonathan (R)
Amends the Digital Product and Motion Picture Industry Development Act to add an additional tax credit of 10% for the payroll of below-the-line employees who are state residents or veterans, for targeted expenditures, and for the Ark. uplift promotion.
Position: Monitor
Bill History: 03-15-21 H Filed
03-15-21 H Introduced and referred to H-Agriculture, Forestry, Economic Development
03-29-21 H 1 Amendment(s) Filed
03-31-21 H Meeting set for 2:00 p.m. - Room 151 velopment ...H-Agriculture, Forestry, Economic Development
03-30-21 H Placed on the House calendar
03-30-21 H Amendment 1 adopted
03-31-21 H 1 Amendment(s) Filed
04-01-21 H Placed on the House calendar
04-01-21 H Amendment 2 adopted
04-05-21 H Meeting set for 2:00 p.m. - Room 151 velopment ...H-Agriculture, Forestry, Economic Development
04-05-21 H Reported from committee - Do pass H-Agriculture, Forestry, Economic Development
04-06-21 H Placed on the House calendar
04-06-21 H [H] 20210406/-1/21479 (14:07:47)
04-06-21 H Passed (Vote: Y: 87/N: 2)
04-06-21 S Received in the Senate - Referred to S-Agriculture and Economic Development
04-13-21 S Meeting set for 9:30 a.m. - Room 130 nt ...S-Agriculture and Economic Development
04-13-21 S Re-referred to committee S-Revenue and Taxation
04-14-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-14-21 S Reported from committee - Do pass S-Revenue and Taxation
04-15-21 S Placed on the Senate calendar
04-15-21 S On floor for consideration
04-15-21 S Passed (Vote: Y: 33/N: 0)
04-16-21 H Enrolled in the House - Sent to Governor
04-20-21 G Signed by the Governor (Act: 797 )


HB 1771   
Meeks, Stephen (R) Creates an income tax credit for improvements or additions to broadband telecommunications services that meet certain standards in unincorporated areas of the state or municipalities that have a population of less than 10,000.
Position: Monitor
Bill History: 03-17-21 H Filed
03-17-21 H Introduced and referred to H-Revenue and Taxation
04-01-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation


HB 1778   
Jett, Joe (R) Creates a tax credit for a percentage of the sale or lease of land to a certified beginning farmer. Creates a tax credit for a beginning farmer's cost of participating in a financial management program certified by the Department of Agriculture.
Position: Monitor
Bill History: 03-17-21 H Filed
03-17-21 H Introduced and referred to H-Revenue and Taxation
03-30-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation


HB 1817   
Beaty, Howard (R)
Gilmore, Ben (R)
Updates state laws concerning the income tax deduction for depreciation and expensing of property to mirror changes in the U.S. Code for tax years beginning on or after Jan. 1, 2021.
Position: Monitor
Bill History: 03-19-21 H Filed
03-22-21 H Introduced and referred to H-Revenue and Taxation
04-08-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-12-21 H 1 Amendment(s) Filed
04-13-21 H Placed on the House calendar
04-13-21 H Amendment 1 adopted
04-27-21 H Placed on the House calendar
04-27-21 H Motion to withdraw from committee carried H-Revenue and Taxation
04-27-21 H Withdrawn from further consideration
04-27-21 H Referred to interim committee ...H-Revenue and Taxation
06-04-21 H Assigned study proposal number - see ISP 20


HB 1821   
Dotson, Jim (R)
Johnson, Blake (R)
Strikes language regarding exempt intangible personal property from the determination of the value of off-premise advertising signs for the purpose of taxation.
Position: Monitor
Bill History: 03-22-21 H Filed
03-22-21 H Introduced and referred to H-Revenue and Taxation
04-01-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-01-21 H Committee Motion for Do Pass Failed
04-15-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-15-21 H Removed from committee agenda H-Revenue and Taxation


HB 1864   
Ray, David (R)
Garner, Trent (R)
Removes $100,000,000 of remaining general revenues available for distribution each fiscal year after maximum allocation of revenues, to be distributed in automatic individual income tax refunds proportionate to income taxes paid.
Position: Monitor
Bill History: 04-01-21 H Filed
04-01-21 H Introduced and referred to H-Revenue and Taxation
04-12-21 H 1 Amendment(s) Filed
04-13-21 H Placed on the House calendar
04-13-21 H Amendment 1 adopted
04-20-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-26-21 H Placed on the House calendar
04-26-21 H Motion to withdraw from committee carried H-Revenue and Taxation
04-26-21 H Withdrawn from further consideration
04-26-21 H Referred to interim committee ...H-Revenue and Taxation
06-04-21 H Assigned study proposal number - see ISP 54


HB 1967   
Dotson, Jim (R)
Hester, Bart (R)
Reduces the top income tax rate beginning in tax years 2023 and thereafter to 4.9 percent on income of $8,001 and above, for taxpayers who earn at least $22,200.
Position: Monitor
Bill History: 09-28-21 H Filed
09-29-21 H Ruled improperly introduced


SB 2   
Hendren, Jim (I) Creates an earned income tax credit, eliminates taxes on incomes from $4,500 to $8,899, increases the standard deduction, and imposes additional taxes on cigarettes and e-cigarettes to offset tax reductions and fund the tax credit.
Position: Monitor
Bill History: 11-16-20 S Filed
01-11-21 S Introduced and referred to S-Revenue and Taxation


SB 10   
Wallace, David (R) Creates the Working Taxpayer Relief Credit of 10 percent of the amount allowed under the federal Earned Income Tax Credit; requires the DF&A to notify taxpayers annually.
Position: Monitor
Bill History: 12-15-20 S Filed
01-11-21 S Introduced and referred to S-Revenue and Taxation
01-27-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
01-26-21 S Meeting cancelled for 01/27/21 ...S-Revenue and Taxation
02-01-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-05-21 S 1 Amendment(s) Filed
04-06-21 S Placed on the Senate calendar
04-06-21 S Amendment 1 adopted
04-07-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation


SB 236   
Dismang, Jonathan (R)
Jett, Joe (R)
Exempts from income tax 2020 and 2021 unemployment compensation benefits paid from federal unemployment funds or from Title IV of the Social Security Act.
Position: Support
Bill History: 01-28-21 S Filed
01-28-21 S Introduced and referred to S-Revenue and Taxation
02-03-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-03-21 S Reported from committee - Do pass S-Revenue and Taxation
02-04-21 S Placed on the Senate calendar
02-04-21 S On floor for consideration
02-04-21 S Passed (Vote: Y: 35/N: 0)
02-04-21 S Emergency clause adopted
02-04-21 H Received in the House - Referred to H-Revenue and Taxation
02-09-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
02-09-21 H 1 Amendment(s) Filed
02-09-21 H Reported from committee - Do pass as amended 1 ation ...H-Revenue and Taxation
02-10-21 H Placed on the House calendar
02-10-21 H Amendment 1 adopted
02-22-21 H Placed on the House calendar
02-22-21 H [H] 20210222/-1/21165 (13:25:14)
02-22-21 H Passed (Vote: Y: 92/N: 2)
02-22-21 H Emergency clause adopted
02-23-21 S Placed on the Senate calendar
02-23-21 S Senate concurred in House amendment
02-24-21 S Enrolled in the Senate - Sent to Governor
03-01-21 G Signed by the Governor (Act: 154 )


SB 304   
Rapert, Jason (R)
Slape, Keith (R)
Creates a $3,000 tax credit for a full-time law enforcement officer employed by a municipal police department, a county sheriff's office or the State of Arkansas.
Position: Monitor
Bill History: 02-08-21 S Filed
02-08-21 S Introduced and referred to S-Revenue and Taxation
02-22-21 S 1 Amendment(s) Filed
02-23-21 S Placed on the Senate calendar
02-23-21 S Amendment 1 adopted
03-02-21 S 1 Amendment(s) Filed
03-03-21 S Amendment 2 adopted
03-11-21 S Placed on the Senate calendar
03-10-21 S 1 Amendment(s) Filed
03-11-21 S Amendment 3 adopted
03-11-21 S 1 Amendment(s) Filed
03-15-21 S Placed on the Senate calendar
03-15-21 S Amendment 4 adopted
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-27-21 S Motion to withdraw from committee carried S-Revenue and Taxation
04-27-21 S Referred to interim committee ...S-Revenue and Taxation
06-04-21 S Assigned study proposal number - see ISP 32


SB 356   
Wallace, David (R) Amends the definition of qualified steel specialty products manufacturing facility for purposes of the tax credit for waste reduction equipment, to include only facilities that commenced construction in 2021, with a closing date before July 1, 2023.
Position: Monitor
Bill History: 02-23-21 S Filed
02-23-21 S Introduced and referred to S-Revenue and Taxation
02-23-21 S Withdrawn from further consideration


SB 408   
Irvin, Missy (R) Redefines a claimant agency to include a state office, board, commission, department, council, bureau, or other agency of state government for the purpose of offsetting delinquent tax collections against a state income tax refund.
Position: Monitor
Bill History: 03-01-21 S Filed
03-01-21 S Introduced and referred to S-Revenue and Taxation


SB 420   
Dismang, Jonathan (R)
Jett, Joe (R)
Sets the deadline for state income tax returns following application for a federal extension to one month after the federal deadline for tax returns that have been granted federal extension.
Position: Our Package
Bill History: 03-01-21 S Filed
03-01-21 S Introduced and referred to S-Revenue and Taxation
03-31-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-31-21 S Reported from committee - Do pass S-Revenue and Taxation
04-01-21 S Placed on the Senate calendar
04-01-21 S On floor for consideration
04-01-21 S Passed (Vote: Y: 34/N: 0)
04-01-21 H Received in the House - Referred to H-Revenue and Taxation
04-06-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-06-21 H Reported from committee - Do pass H-Revenue and Taxation
04-07-21 H Placed on the House calendar
04-07-21 H [H] 20210407/-1/21496 (14:18:19)
04-07-21 H Passed (Vote: Y: 92/N: 0)
04-08-21 S Enrolled in the Senate - Sent to Governor
04-12-21 G Signed by the Governor (Act: 629 )


SB 480   
Dismang, Jonathan (R) Allows nonresidents and part-year residents to deduct economic development tax credits after they multiply their amount owed, to receive dollar-for-dollar tax credits. Allows pass-through entities to apply those credits for a composite tax return.
Position: Our Package
Bill History: 03-05-21 S Filed
03-08-21 S Introduced and referred to S-Revenue and Taxation


SB 482   
Dismang, Jonathan (R) Provides for destination sourcing, instead of origin-based sourcing, for sales to the U.S. Government for purposes of income tax apportionment.
Position: Our Package
Bill History: 03-05-21 S Filed
03-08-21 S Introduced and referred to S-Revenue and Taxation


SB 483   
Dismang, Jonathan (R) Repeals the throwback rule for purposes of tax apportionment, for property shipped from Arkansas by an out-of-state taxpayer or sold to the U.S. Government.
Position: Our Package
Bill History: 03-05-21 S Filed
03-08-21 S Introduced and referred to S-Revenue and Taxation


SB 484   
Dismang, Jonathan (R) Provides that a nonresident's work performed both inside and outside of the state is taxable only on the portion of the income allocated to work performed in-state; exempts their income if from less than 30 days of in-state work in a year.
Position: Our Package
Bill History: 03-05-21 S Filed
03-08-21 S Introduced and referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Reported from committee - Do pass as amended 1 ation ...S-Revenue and Taxation
04-21-21 S 1 Amendment(s) Filed
04-21-21 S Motion to suspend rules for purpose of amendment carried
04-21-21 S Amendment 1 adopted
04-21-21 S Motion to suspend rules to place on calendar carried
04-21-21 S On floor for consideration
04-21-21 S Passed (Vote: Y: 34/N: 0)
04-21-21 H Received in the House - Referred to H-Revenue and Taxation
04-22-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-22-21 H Meeting cancelled for 04/22/21 ...H-Revenue and Taxation
04-26-21 H Meeting set for 2:00 p.m. - MAC Room A ...H-Revenue and Taxation
04-26-21 H Reported from committee - Do pass H-Revenue and Taxation
04-27-21 H Placed on the House calendar
04-27-21 H [H] 20210427/-1/21702 (15:22:17)
04-27-21 H Passed (Vote: Y: 95/N: 0)
04-27-21 H Emergency clause adopted
04-27-21 S Enrolled in the Senate - Sent to Governor
04-29-21 G Signed by the Governor (Act: 1019 )


SB 522   
Garner, Trent (R) Repeals the Arkansas individual income tax.
Position: Monitor
Bill History: 03-10-21 S Filed
03-10-21 S Introduced and referred to S-Revenue and Taxation
04-19-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-19-21 S Referred to interim committee ...S-Revenue and Taxation
06-08-21 S Assigned study proposal number - see ISP 79


SB 543   
Wallace, David (R)
Jett, Joe (R)
Updates the law governing the income tax credit for waste reduction, reuse or recycling equipment.
Position: Monitor
Bill History: 03-16-21 S Filed
03-16-21 S Introduced and referred to S-Revenue and Taxation
04-07-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-07-21 S Reported from committee - Do pass S-Revenue and Taxation
04-08-21 S Placed on the Senate calendar
04-08-21 S On floor for consideration
04-08-21 S Passed (Vote: Y: 32/N: 1)
04-08-21 H Received in the House - Referred to H-Revenue and Taxation
04-15-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-15-21 H Reported from committee - Do pass H-Revenue and Taxation
04-20-21 H Placed on the House calendar
04-20-21 H [H] 20210420/-1/21626 (14:59:23)
04-20-21 H Passed (Vote: Y: 86/N: 2)
04-21-21 S Enrolled in the Senate - Sent to Governor
04-25-21 G Signed by the Governor (Act: 895 )


SB 575   
Teague, Larry (D)
Fite, Lanny (R)
Creates a tax credit for donations to an environmental site remediation fund created under the Division of Environmental Quality to address illegal solid waste and tire dumping sites.
Position: Monitor
Bill History: 03-18-21 S Filed
03-18-21 S Introduced and referred to S-Revenue and Taxation
04-21-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-21-21 S Committee Motion for Do Pass Failed


SB 593   
Hickey, Jimmy (R)
Jett, Joe (R)
Extends the Arkansas income tax deadline to May 17 for all taxpayers except Subchapter C corporations.
Position: Monitor
Bill History: 03-22-21 S Filed
03-22-21 S Introduced and referred to S-Revenue and Taxation
03-31-21 S Meeting set for 9:30 a.m. - Old Supreme Court ...S-Revenue and Taxation
04-01-21 S Placed on the Senate calendar
04-01-21 S On floor for consideration
04-01-21 S Passed (Vote: Y: 35/N: 0)
04-01-21 S Emergency clause adopted
04-01-21 H Received in the House - Referred to H-Revenue and Taxation
04-06-21 H Meeting set for 2:00 p.m. - Room 151 ...H-Revenue and Taxation
04-06-21 H Reported from committee - Do pass H-Revenue and Taxation
04-07-21 H Placed on the House calendar
04-07-21 H [H] 20210407/-1/21496 (14:21:10)
04-07-21 H Passed (Vote: Y: 96/N: 0)
04-07-21 H Emergency clause adopted
04-08-21 S Enrolled in the Senate - Sent to Governor
04-12-21 G Signed by the Governor (Act: 635 )


SB 601   
Dismang, Jonathan (R) Creates the Uniform Limited Liability Company Act and repeals the Small Business Entity Tax Pass Through Act.
Position: Monitor
Bill History: 03-23-21 S Filed
03-29-21 S Introduced and referred to S-Insurance and Commerce
04-01-21 S Meeting set for 2:00 p.m. - Room 171 ...S-Insurance and Commerce
04-01-21 S Meeting cancelled for 04/01/21 ...S-Insurance and Commerce
04-06-21 S Meeting set for 2:00 p.m. - Room 171 ...S-Insurance and Commerce
04-05-21 S Removed from committee agenda S-Insurance and Commerce
04-08-21 S Meeting set for 2:00 p.m. - Room 171 ...S-Insurance and Commerce
04-07-21 S Removed from committee agenda S-Insurance and Commerce
04-15-21 S Meeting set for 2:00 p.m. - Room 171 ...S-Insurance and Commerce
04-14-21 S Removed from committee agenda S-Insurance and Commerce
04-20-21 S Meeting set for 2:00 p.m. - Room 171 ...S-Insurance and Commerce
04-20-21 S Reported from committee - Do pass as amended 1 ommerce ...S-Insurance and Commerce
04-20-21 S 1 Amendment(s) Filed
04-21-21 S Amendment 1 adopted
04-21-21 S Motion to suspend rules place on calendar carried
04-21-21 S On floor for consideration
04-21-21 S Passed (Vote: Y: 34/N: 0)
04-21-21 H Received in the House - Referred to H-Insurance and Commerce
04-26-21 H Meeting set for 10:00 a.m. - MAC Room C ...H-Insurance and Commerce
04-26-21 H Reported from committee - Do pass H-Insurance and Commerce
04-27-21 H Placed on the House calendar
04-27-21 H [H] 20210427/-1/21702 (14:51:26)
04-27-21 H Passed (Vote: Y: 94/N: 0)
04-27-21 S Enrolled in the Senate - Sent to Governor
04-29-21 G Signed by the Governor (Act: 1041 )


SB 642   
Leding, Greg (D) Creates an income tax credit for employers in an amount equal to 25 percent of the wages paid to an employee during at least four weeks of full-time family and medical leave. Caps the credit at $4,000 per employee and twelve weeks of leave per year.
Position: Monitor
Bill History: 04-06-21 S Filed
04-06-21 S Introduced and referred to S-Revenue and Taxation


- End of Report -