ARKANSAS LEGISLATIVE ALERT
Taxes-Property and Miscellaneous
03-19-2019 - 21:45:05

     - Indicates action since the request date.
 


Track: Taxes-Property & Miscellaneous   Request Date: 0- 0-0000 thru 99-99-9999

HB 1034   
Rye, Johnny (R) Increases the Homestead Property Tax Credit from $350.00 to $375.00 for assessment years beginning on and after January 1, 2019.
Position: Neutral
Bill History: 12-13-18 H Filed
01-14-19 H Introduced and referred to H-Revenue and Taxation
03-19-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1075   
Mayberry, Julie (R)
Maloch, Bruce (D)
Creates a tax deduction for contributions to a disability savings account that do not exceed $5,000 per year, provides for recapture of the deduction in defined situations and sets the effective date for tax years beginning after January 1, 2019.
Position: Neutral
Bill History: 12-28-18 H Filed
01-14-19 H Introduced and referred to H-Revenue and Taxation
01-31-19 H Meeting Canceled for 10:00 - Room 151 ...H-Revenue and Taxation


HB 1212   
House, Douglas (R) Extends the medical marijuana special privilege tax through July 1, 2021.
Position: Neutral
Bill History: 01-18-19 H Filed
01-22-19 H Introduced and referred to H-Rules
02-06-19 H Meeting set for 11:59 a.m. - MAC Room B ...H-Rules
02-06-19 H 1 Amendment(s) Filed
02-07-19 H Amendment 1 adopted
02-13-19 H Meeting set for 11:59 a.m. - MAC Room B ...H-Rules
02-13-19 H Reported from committee - Do pass H-Rules
02-18-19 H Placed on the House calendar
02-18-19 H [H] 20190218/-1/16813 (14:06:07)
02-18-19 H Passed (Vote: Y: 90/N: 0)
02-18-19 H Emergency clause adopted
02-18-19 S Received in the Senate - Referred to S-Revenue and Taxation
03-19-19 S Meeting set for Call of the Chair - Old Supreme Court ...S-Revenue and Taxation
03-19-19 S Reported from committee - Do pass S-Revenue and Taxation


HB 1321   
Fite, Lanny (R)
Johnson, Blake (R)
Increases the homestead property tax credit for each assessment year from $350.00 to $375.00; requires the legislative Tax and Revenue Committees to study the formula for calculating and administering the credit.
Position: Neutral
Bill History: 01-31-19 H Filed
01-31-19 H Introduced and referred to H-Revenue and Taxation
02-05-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-19 H Reported from committee - Do pass H-Revenue and Taxation
02-07-19 H [H] 20190207/-1/16759 (11:12:20)
02-07-19 H Passed (Vote: Y: 89/N: 0)
02-07-19 S Received in the Senate - Referred to S-Revenue and Taxation
03-06-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation


HB 1449   
Sullivan, Dan (R) Amends the definition of homestead under Amendment 79 property tax provisions to include housing that is owned by an irrevocable trust and used as the principal residence of a beneficiary of the trust.
Position: Neutral
Bill History: 02-13-19 H Filed
02-13-19 H Introduced and referred to H-Revenue and Taxation
02-21-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-20-19 H Meeting cancelled for 02/21/19 ...H-Revenue and Taxation
02-26-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-26-19 H 1 Amendment(s) Filed
02-27-19 H Placed on the House calendar
02-27-19 H Amendment 1 adopted
03-07-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-07-19 H Reported from committee - Do pass H-Revenue and Taxation
03-11-19 H Placed on the House calendar
03-11-19 H [H] 20190311/-1/16984 (14:10:32)
03-11-19 H Passed (Vote: Y: 96/N: 0)
03-11-19 S Received in the Senate - Referred to S-Revenue and Taxation
03-19-19 S Meeting set for Call of the Chair - Old Supreme Court ...S-Revenue and Taxation


HB 1493   
Rye, Johnny (R)
Sample, Bill (R)
Lowers the threshold for renovation expenses to qualify under the historic rehabilitation tax credit, for non-income producing properties, from $25,000 in renovation expenses to $5,000.
Position: Neutral
Bill History: 02-18-19 H Filed
02-18-19 H Introduced and referred to H-Revenue and Taxation
02-21-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-20-19 H Meeting cancelled for 02/21/19 ...H-Revenue and Taxation
02-26-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-26-19 H Reported from committee - Do pass H-Revenue and Taxation
02-28-19 H Placed on the House calendar
02-28-19 H [H] 20190228/-1/16913 (13:47:47)
02-28-19 H Passed (Vote: Y: 91/N: 0)
02-28-19 S Received in the Senate - Referred to S-Revenue and Taxation
03-06-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-06-19 S Reported from committee - Do pass S-Revenue and Taxation
03-07-19 S Placed on the Senate calendar
03-07-19 S On floor for consideration
03-07-19 S Passed (Vote: Y: 34/N: 0)
03-08-19 H Enrolled in the House - Sent to Governor
03-14-19 G Signed by the Governor (Act: 470 )


HB 1546   
Eaves, Les (R) Provides that a tax credit under the Equity Investment Incentive Tax Act may be sold at any time before the tax credit is exhausted or expires.
Position: Neutral
Bill History: 02-21-19 H Filed
02-21-19 H Introduced and referred to H-Agriculture, Forestry, Economic Development
02-27-19 H Meeting set for 10:00 a.m. - Room 138 velopment ...H-Agriculture, Forestry, Economic Development
02-27-19 H Reported from committee - Do pass H-Agriculture, Forestry, Economic Development
03-04-19 H Placed on the House calendar
03-04-19 H [H] 20190304/-1/16920 (15:43:01)
03-04-19 H Passed (Vote: Y: 91/N: 0)
03-05-19 S Received in the Senate - Referred to S-Agriculture and Economic Development
03-12-19 S Meeting set for 10:00 a.m. - Room 309 nt ...S-Agriculture and Economic Development
03-12-19 S Reported from committee - Do pass S-Agriculture and Economic Development
03-13-19 S Placed on the Senate calendar
03-13-19 S Passed over on calendar
03-18-19 S Placed on the Senate calendar
03-18-19 S On floor for consideration
03-18-19 S Passed (Vote: Y: 35/N: 0)
03-19-19 H Enrolled in the House - Sent to Governor


HB 1562   
Meeks, Stephen (R)
Irvin, Missy (R)
Authorizes the taxpayer to pay current property taxes owed while appealing an assessment, as an alternative to paying an amount into the registry of the court that is equal to the difference between the assessment and the amount asserted.
Position: Amend-Opposed
Bill History: 02-25-19 H Filed
02-25-19 H Introduced and referred to H-Revenue and Taxation
03-05-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-04-19 H 1 Amendment(s) Filed
03-05-19 H Placed on the House calendar
03-05-19 H Amendment 1 adopted
03-14-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-14-19 H Reported from committee - Do pass as amended 2 ation ...H-Revenue and Taxation
03-14-19 H 1 Amendment(s) Filed
03-18-19 H Placed on the House calendar
03-18-19 H Objection to second reading
03-18-19 H [H] 20190318/-1/17040 (13:41:58)
03-18-19 H Amendment 2 adopted
03-18-19 H Amendment 3 adopted
03-19-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-19-19 H Reported from committee - Do pass H-Revenue and Taxation
03-20-19 H Placed on the House calendar


HB 1565   
Davis, Andy (R)
Dismang, Jonathan (R)
Increases taxes on e-cigarettes, cigarette paper, and medical marijuana sales, designating those new revenues and the general revenue portion of medical marijuana taxes to the UAMS National Cancer Institute Designation Trust Fund.
Position: Monitor
Bill History: 02-25-19 H Filed
02-25-19 H Introduced and referred to H-Rules
02-27-19 H Meeting set for 11:59 a.m. - MAC Room B ...H-Rules
03-04-19 H 1 Amendment(s) Filed
03-06-19 H Meeting set for 11:59 a.m. - MAC Room B ...H-Rules
03-05-19 H Placed on the House calendar
03-05-19 H Amendment 1 adopted
03-06-19 H Reported from committee - Do pass H-Rules
03-07-19 H Placed on the House calendar
03-07-19 H [H] 20190307/-1/16951 (14:56:24)
03-07-19 H Passed (Vote: Y: 67/N: 14)
03-07-19 S Received in the Senate - Referred to S-Revenue and Taxation
03-13-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-13-19 S 1 Amendment(s) Filed
03-13-19 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
03-14-19 S Placed on the Senate calendar
03-14-19 S Amendment 1 adopted
03-18-19 S Placed on the Senate calendar
03-18-19 S On floor for consideration
03-18-19 S Passed (Vote: Y: 20/N: 12)
03-18-19 S Motion to sound ballot carried
03-18-19 S Failed (Vote: N: 17/Y: 12)
03-18-19 S Motion to expunge vote carried
03-19-19 S Placed on the Senate calendar
03-19-19 S On floor for consideration
03-19-19 S Passed (Vote: Y: 22/N: 10)
03-19-19 H Received from Senate as amended - referred to H-Rules


HB 1659   
Boyd, Justin (R)
Pitsch, Mathew (R)
Provides that a county equalization board does not have jurisdiction over, and shall not accept an application for adjustment for the valuation of producing mineral rights.
Position: Monitor
Bill History: 03-04-19 H Filed
03-04-19 H Introduced and referred to H-Agriculture, Forestry, Economic Development
03-06-19 H Meeting set for 10:00 a.m. - Room 138 velopment ...H-Agriculture, Forestry, Economic Development
03-06-19 H Reported from committee - Do pass H-Agriculture, Forestry, Economic Development
03-07-19 H Placed on the House calendar
03-07-19 H [H] 20190307/-1/16951 (14:15:52)
03-07-19 H Passed (Vote: Y: 89/N: 0)
03-07-19 S Received in the Senate - Referred to S-Agriculture and Economic Development
03-12-19 S Meeting set for 10:00 a.m. - Room 309 nt ...S-Agriculture and Economic Development
03-12-19 S Reported from committee - Do pass S-Agriculture and Economic Development
03-13-19 S Placed on the Senate calendar
03-13-19 S On floor for consideration
03-13-19 S Passed (Vote: Y: 25/N: 4)
03-14-19 H Enrolled in the House - Sent to Governor
03-18-19 G Signed by the Governor (Act: 509 )


HB 1724   
Gray, Michelle (R) Requires an administrative hearing that is held electronically under the Tax Procedure Act to provide the same level of legal protection as an in-person hearing would provide, in order for the electronic hearing to be authorized.
Position: Monitor
Bill History: 03-06-19 H Filed
03-06-19 H Introduced and referred to H-Revenue and Taxation
03-19-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1725   
Gray, Michelle (R) Repeals unused provisions of the tax code.
Position: Neutral
Bill History: 03-06-19 H Filed
03-06-19 H Introduced and referred to H-Revenue and Taxation
03-14-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-14-19 H Reported from committee - Do pass H-Revenue and Taxation
03-20-19 H Placed on the House calendar


HB 1787   
Johnson, Lee (R) Levies a thirty percent e-cigarette excise tax on the sale of an e-liquid product. Includes a vapor product when it is sold as part of a bundled transaction with an e-liquid product.
Position: Neutral
Bill History: 03-11-19 H Filed
03-11-19 H Introduced and referred to H-Rules
03-20-19 H Meeting set for 11:59 a.m. - MAC Room B ...H-Rules


HB 1800   
Davis, Andy (R) Creates the Arkansas Major Historic Rehabilitation Income Tax Credit Act, creating a tax credit of 25 percent of the total rehabilitation costs for projects with a minimum investment of $1.5 million.
Position: Neutral
Bill History: 03-12-19 H Filed
03-12-19 H Introduced and referred to H-Revenue and Taxation
03-19-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


SB 139   
Johnson, Mark (R) Allows a defendant in a special proceeding against a state entity or officer that is brought due to an official act of the defendant to obtain a change of venue to another county; makes transfer effective upon filing of notice, adds other procedures.
Position: Amend-Opposed
Bill History: 01-18-19 S Filed
01-22-19 S Introduced and referred to S-Judiciary
01-30-19 S Meeting set for 3:00 p.m. - Room 171 ...S-Judiciary
01-31-19 S 1 Amendment(s) Filed
02-04-19 S Placed on the Senate calendar
02-04-19 S Amendment 1 adopted
03-20-19 S Meeting set for 10:00 a.m. - Room 171 ...S-Judiciary


SB 336   
Rice, Terry (R)
Holcomb, Mike (R)
Levies an indexed wholesale tax on motor fuel and adds annual fees to hybrid and electric vehicle registration. Transfers those revenues and casino tax revenues in excess of $31,200,000, to the State Highway Fund.
Companions:
HB 1495 Holcomb, Mike (Same As)
  2-26-19 H Meeting set for 10:00 a.m. - Room 151, H-Revenue and Taxation
Position: Support
Bill History: 02-14-19 S Filed
02-14-19 S Introduced and referred to Joint Budget
02-18-19 S Motion to withdraw from committee carried Joint Budget
02-18-19 S Re-referred to committee S-Revenue and Taxation
02-20-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-20-19 S 1 Amendment(s) Filed
02-20-19 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
02-21-19 S Placed on the Senate calendar
02-21-19 S Amendment 1 adopted
02-21-19 S On floor for consideration
02-21-19 S Passed (Vote: Y: 27/N: 8)
02-21-19 H Received in the House - Referred to H-Revenue and Taxation
02-26-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-26-19 H Reported from committee - Do pass as amended No. 1 ation ...H-Revenue and Taxation
02-26-19 H 1 Amendment(s) Filed
02-27-19 H Placed on the House calendar
02-27-19 H [H] 20190227/-1/16898 (13:43:47)
02-27-19 H Amendment 1 adopted
03-04-19 H Placed on the House calendar
03-04-19 H Meeting set for Upon Recess - ...H-Rules
03-04-19 H [H] 20190304/-1/16920 (14:06:30)
03-04-19 H Passed (Vote: Y: 71/N: 26)
03-05-19 S Placed on the Senate calendar
03-04-19 S Received from House as amended - Calendar
03-05-19 S Senate concurred in House amendment
03-05-19 S On floor for consideration
03-05-19 S Passed (Vote: Y: 25/N: 8)
03-05-19 S Enrolled in the Senate - Sent to Governor
03-11-19 G Signed by the Governor (Act: 416 )


SB 345   
Hendren, Jim (R) Decreases the amount of insurance premium tax credits that insurers may claim against the cost of salaries and wages, from the current eighty percent of the tax due to fifty percent of the tax due in 2023.
Position: Neutral
Bill History: 02-15-19 S Filed
02-18-19 S Introduced and referred to S-Revenue and Taxation
02-27-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
02-27-19 S Reported from committee - Do pass S-Revenue and Taxation
02-28-19 S Placed on the Senate calendar
02-28-19 S On floor for consideration
02-28-19 S Passed (Vote: Y: 34/N: 0)
02-28-19 H Received in the House - Referred to H-Revenue and Taxation
03-05-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-05-19 H Reported from committee - Do pass H-Revenue and Taxation
03-07-19 H Placed on the House calendar
03-07-19 H [H] 20190307/-1/16951 (15:07:15)
03-07-19 H Passed (Vote: Y: 89/N: 0)
03-11-19 S Enrolled in the Senate - Sent to Governor
03-13-19 G Signed by the Governor (Act: 457 )


SB 347   
Bond, Will (D)
McCullough, Tippi (D)
Levies a privilege tax on e-cigarettes that is equal to the total tax levied on tobacco products other than cigarettes and distributes the revenue to UAMS, with the first ten million in revenue going to the UAMS National Cancer Institute Designation Fund.
Position: Neutral
Bill History: 02-18-19 S Filed
02-18-19 S Introduced and referred to S-Revenue and Taxation
03-19-19 S Meeting set for Call of the Chair - Old Supreme Court ...S-Revenue and Taxation


SB 447   
Hendren, Jim (R) Increases the Homestead Property Tax Credit from $350.00 to $375.00 and provides for transfers to the County Voting System Grant Fund and to general revenue, before the distributions of excess funds to offset school district losses.
Position: Monitor
Bill History: 02-26-19 S Filed
02-26-19 S Introduced and referred to S-Revenue and Taxation
03-06-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-06-19 S 1 Amendment(s) Filed
03-06-19 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
03-11-19 S Placed on the Senate calendar
03-11-19 S On floor for consideration
03-11-19 S Passed (Vote: Y: 34/N: 0)
03-11-19 S Emergency clause adopted
03-11-19 H Received in the House - Referred to H-Revenue and Taxation
03-19-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


SB 498   
Johnson, Mark (R) Makes various revisions to Constitutional Amendment 100 affecting casino gaming licensing, including sport wagering, tax rates, and local authorization of casinos.
Position: Neutral
Bill History: 03-05-19 S Filed
03-05-19 S Introduced and referred to S-State Agencies
03-19-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-State Agencies


SB 518   
Sample, Bill (R)
Warren, Les (R)
Defines a qualified community reinvestment project involving historic lodging over six floors for the purposes of qualifying for an Ark. Historic Rehabilitation Tax Credit and applies the 25 percent tax credit to total expenses without limitation.
Position: Monitor-Support
Bill History: 03-07-19 S Filed
03-07-19 S Introduced and referred to S-Revenue and Taxation
03-19-19 S Meeting set for Call of the Chair - Old Supreme Court ...S-Revenue and Taxation


SB 523   
Dismang, Jonathan (R) Extends the current natural gas production assessment levy through July 1, 2021.
Position: Neutral
Bill History: 03-11-19 S Filed
03-11-19 S Introduced and referred to S-Agriculture and Economic Development
03-14-19 S Meeting set for 10:00 a.m. - Room 309 nt ...S-Agriculture and Economic Development
03-14-19 S Reported from committee - Do pass S-Agriculture and Economic Development
03-18-19 S Placed on the Senate calendar
03-18-19 S On floor for consideration
03-18-19 S Passed (Vote: Y: 35/N: 0)
03-19-19 H Received in the House - Referred to H-Agriculture, Forestry, Economic Development
03-20-19 H Meeting set for 10:00 a.m. - Room 138 velopment ...H-Agriculture, Forestry, Economic Development


SB 530   
Eads, Lance (R)
Douglas, Dan (R)
Imposes disclosure requirements relating to protests and appeals of commercial and industrial property taxes or assessments before county equalization boards, providing that evidence not disclosed within a specified time period will be inadmissible.
Position: Neutral
Bill History: 03-11-19 S Filed
03-11-19 S Introduced and referred to S-Revenue and Taxation
03-13-19 S Meeting set for 10:00 a.m. - Old Supreme Court ...S-Revenue and Taxation
03-13-19 S Reported from committee - Do pass S-Revenue and Taxation
03-14-19 S Placed on the Senate calendar
03-14-19 S On floor for consideration
03-14-19 S Passed (Vote: Y: 34/N: 0)
03-14-19 S Emergency clause adopted
03-14-19 H Received in the House - Referred to H-Revenue and Taxation
03-19-19 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-19-19 H Reported from committee - Do pass as amended 1 ation ...H-Revenue and Taxation
03-19-19 H 1 Amendment(s) Filed
03-20-19 H Placed on the House calendar


SB 560   
Johnson, Blake (R) Creates the Tax Appeals Commission, separate and apart from the Department of Finance and Administration (DFA), who shall have jurisdiction over any administrative hearing by a taxpayer who seeks administrative relief from a DFA decision.
Position: Monitor
Bill History: 03-13-19 S Filed
03-13-19 S Introduced and referred to S-Revenue and Taxation
03-19-19 S Meeting set for Call of the Chair - Old Supreme Court ...S-Revenue and Taxation


SB 561   
Hendren, Jim (R) Creates the Tax Reform Act of 2019. Changes various tax provisions and related administrative procedures, enforcement, assessment guidelines, penalties for noncompliance and certain exemptions.
Position: Monitor
Bill History: 03-13-19 S Filed
03-13-19 S Introduced and referred to S-Revenue and Taxation
03-18-19 S Meeting set for Call of the Chair - Old Supreme Court ...S-Revenue and Taxation
03-18-19 S Reported from committee - Do pass as amended ation ...S-Revenue and Taxation
03-18-19 S 1 Amendment(s) Filed
03-19-19 S Placed on the Senate calendar
03-19-19 S 1 Amendment(s) Filed
03-19-19 S Amendment 1 adopted
03-19-19 S Amendment 2 adopted
03-20-19 S Placed on the Senate calendar


- End of Report -