REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Monday, March 30, 2015
TO ALLOW LOCAL GOVERNMENTS TO LEVY TAXES ON ALCOHOLIC BEVERAGES.
Friday, March 27, 2015
TO AMEND THE LAW CONCERNING THE TAX APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES; AND TO AMEND THE DEFINITIONS APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES.
Thursday, March 26, 2015
TO ALLOW A TAXPAYER TO CLAIM A REFUND OR CREDIT FOR AN OVERPAYMENT OF A STATE TAX DURING THE SAME PERIOD OF TIME THAT THE STATE MAY ASSESS OVERDUE TAXES.
TO EXEMPT FROM THE SALES AND USE TAX CERTAIN SERVICES AND PARTS RELATED TO COMMERCIAL JET AIRCRAFT; TO PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES OF CERTAIN AIRCRAFT; AND TO DECLARE AN EMERGENCY.
TO CREATE THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM AND TO PROVIDE NEW AVENUES FOR FINANCIAL SELF-SUFFICIENCY FOR ARKANSANS WITH DISABILITIES.
TO EXEMPT CERTAIN ADVERTISING AND PROMOTION TAX RECORDS FROM BEING RELEASED UNDER THE FREEDOM OF INFORMATION ACT OF 1967.
Wednesday, March 25, 2015
TO AMEND THE PENALTY FOR NOT PROVIDING A NAME AND DESCRIPTION OF PERSONAL AND REAL PROPERTY.
TO AMEND THE INCOME TAX APPLICABLE TO CAPITAL GAINS.
TO STAY THE COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES PENDING APPEAL OF THE PERSONAL PROPERTY TAX ASSESSMENT.
TO AMEND THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.
Tuesday, March 24, 2015
TO IMPROVE THE FAIRNESS OF TAX ADMINISTRATION.
TO AMEND THE LAWS CONCERNING THE SALES AND USE TAX APPLICABLE TO THE PARTIAL REPLACEMENT AND REPAIR OF CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING; AND TO DECLARE AN EMERGENCY.
Monday, March 23, 2015
TO AMEND THE ARKANSAS TOURISM DEVELOPMENT ACT; AND TO PROVIDE TAX INCENTIVES FOR DEVELOPMENT PROJECTS THAT ARE IN AREAS THAT ARE IN NEED OF REDEVELOPMENT.
Thursday, March 19, 2015
TO AMEND THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX; AND TO CLARIFY THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX.
TO CREATE THE ARKANSAS BROADBAND INFRASTRUCTURE INCENTIVE ACT; AND TO AMEND THE VALUATION METHODS AND TAXATION OF CERTAIN INTANGIBLE PERSONAL PROPERTY.
Tuesday, March 17, 2015
TO ALLOW LOCAL GOVERNMENTS TO LEVY TAXES ON ALCOHOLIC BEVERAGES.
TO AMEND THE VALUATION PROCEDURES USED FOR PURPOSES OF AD VALOREM TAXES; AND TO PROVIDE A VALUATION METHOD FOR NATURAL GAS PIPING AND EQUIPMENT USED IN A NATURAL GAS PRODUCTION.
TO ENCOURAGE CHARITABLE GIVING AND ELIMINATE PERVERSE AND ABSURD TAXES AND DISINCENTIVES ON CHARITABLE GIVING; AND TO EXEMPT CERTAIN WITHDRAWALS OF STOCK FROM THE SALES AND USE TAX.
TO AMEND THE LAWS CONCERNING THE SALES AND USE TAX APPLICABLE TO THE PARTIAL REPLACEMENT AND REPAIR OF CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING; AND TO DECLARE AN EMERGENCY.
Monday, March 16, 2015
TO EXEMPT CERTAIN ADVERTISING AND PROMOTION TAX RECORDS FROM BEING RELEASED UNDER THE FREEDOM OF INFORMATION ACT OF 1967.
TO AMEND THE ARKANSAS SOFT DRINK TAX ACT; AND TO AMEND THE CALCULATION OF TAXES ON SOFT DRINK SYRUP AND SIMPLE SYRUP.
Monday, March 9, 2015
TO AMEND THE LAW CONCERNING THE ASSESSMENT OF PROPERTY TAXES ON LIVESTOCK.
TO AMEND THE INTEREST RATES APPLICABLE TO STATE TAX DEFICIENCIES AND OVERPAYMENTS.
TO REVISE THE TAX ON FOOD AND OTHER GROCERY ITEMS.
TO AMEND THE DISTRIBUTION AND USE OF SEVERANCE TAXES; TO CREATE THE ROAD AND BRIDGE REPAIR, MAINTENANCE, AND GRANTS FUND; AND TO DECLARE AN EMERGENCY.
TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 AND OTHER TOBACCO STATUTES.
TO CLARIFY THE NOTICE REQUIREMENTS CONCERNING TAX DELINQUENT LAND.
TO EXEMPT OUT-OF-STATE BUSINESSES AND THEIR EMPLOYEES FROM CERTAIN TAXES AND REGULATORY REQUIREMENTS DURING A DISASTER RESPONSE PERIOD; AND TO DECLARE AN EMERGENCY.
TO CREATE AN INVESTMENT TAX CREDIT FOR CAPITAL IMPROVEMENTS RELATING TO WATER TRANSPORTATION IN THE STATE.
TO DEDICATE THE SALES AND USE TAX REVENUE GENERATED FROM SELLERS THAT DO NOT HAVE A PHYSICAL PRESENCE IN THE STATE TO THE ARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT WHEN CERTAIN CONDITIONS ARE MET.
AN ACT TO CLARIFY THE TENDER OF PAYMENT TO SET ASIDE THE SALE OF TAX-DELINQUENT LAND.
TO REPEAL OBSOLETE LAWS CONCERNING THE REDEMPTION OF TAX-DELINQUENT LAND.
TO PROTECT THE COMMISSIONER OF STATE LANDS FROM LIABILITY FOR ACTIONS TAKEN BY A CITY OR TOWN TO CORRECT, REMOVE, OR ABATE CERTAIN CONDITIONS CONCERNING TAX-DELINQUENT LAND.
TO AMEND THE LAW CONCERNING TOBACCO; AND TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977.
CONCERNING THE MAINTENANCE OF TAX-DELINQUENT REAL PROPERTY; AND TO PROTECT THE COMMISSIONER OF STATE LANDS FROM LIABILITY FOR THE CONDITION OF THE PREMISES.
TO CLARIFY THE REDEMPTION RIGHTS OF PERSONS WITH MENTAL DISABILITIES, MINORS, AND MEMBERS OF THE ARMED FORCES TO LAND SOLD FOR DELINQUENT TAXES.
TO CLARIFY NOTICE PROCEDURES FOR THE SALE OF TAX DELINQUENT LANDS THAT ARE CLAIMED AS A HOMESTEAD.
TO PROVIDE AN INCREASED HOMESTEAD PROPERTY TAX CREDIT FOR PERSONS OVER A CERTAIN AGE.
TO PROVIDE A RIGHT TO ATTORNEY'S FEES FOR TAXPAYERS SEEKING JUDICIAL RELIEF; AND TO AMEND THE TAXPAYER BILL OF RIGHTS TO INCLUDE A RIGHT TO REIMBURSEMENT OF FEES AND OTHER COSTS.
TO AMEND THE ARKANSAS TOURISM DEVELOPMENT ACT; AND TO PROVIDE TAX INCENTIVES FOR DEVELOPMENT PROJECTS THAT ARE IN AREAS THAT ARE IN NEED OF REDEVELOPMENT.
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
TO AMEND THE AMENDMENT 82 BIG RIVER STEEL PROJECT TAX PROVISIONS OF ACTS 2013, NO. 1084, AND ACTS 2013, NO. 1476.
Thursday, March 5, 2015
TO AMEND THE VALUATION PROCEDURES USED FOR PURPOSES OF AD VALOREM TAXES; AND TO PROVIDE A VALUATION METHOD FOR NATURAL GAS PIPING AND EQUIPMENT USED IN A NATURAL GAS PRODUCTION.
TO AMEND THE LAW APPLICABLE TO THE BUDGET STABILIZATION TRUST FUND; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DISTRIBUTION OF CERTAIN REAL PROPERTY TRANSFER TAX REVENUES; AND TO PROVIDE A SOURCE OF FUNDING FOR THE U.S. MARSHALS MUSEUM.
TO CREATE AN INCOME TAX EXEMPTION FOR CERTAIN AWARDS, GRANTS, AND SCHOLARSHIPS AWARDED BY A NONPROFIT VOLUNTEER SERVICE ORGANIZATION.
Wednesday, March 4, 2015
TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES APPLICABLE TO CERTAIN SERVICES; AND TO EXEMPT CERTAIN SOLID WASTE SERVICES FROM SALES AND USE TAXES.
TO EXEMPT FROM SALES AND USE TAXES SAND AND OTHER PROPPANTS USED DIRECTLY IN CERTAIN MANUFACTURING PROCESSES.
TO PHASE IN AN INCOME TAX EXEMPTION FOR RETIREMENT AND SURVIVOR BENEFITS FROM THE UNIFORMED SERVICES.
Tuesday, March 3, 2015
TO PROVIDE A VALUATION METHOD FOR DETERMINING THE MARKET VALUE OF OFF-PREMISES ADVERTISING SIGNS; TO PREVENT ADMINISTRATIVE TAX INCREASES; AND TO RESERVE WITHIN LEGISLATIVE BODIES THE POWER TO SET TAX RATES.
TO AMEND THE LAW CONCERNING THE TAX APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES; AND TO AMEND THE DEFINITIONS APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES.
TO IMPROVE THE FAIRNESS OF TAX ADMINISTRATION.
TO CREATE AN INCOME TAX EXEMPTION FOR PAYMENTS FROM AGRICULTURAL DISASTER PROGRAMS.
Monday, March 2, 2015
TO AMEND THE ARKANSAS SOFT DRINK TAX ACT; AND TO AMEND THE CALCULATION OF TAXES ON SOFT DRINK SYRUP AND SIMPLE SYRUP.
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE; TO AMEND THE ARKANSAS TAX-DEFERRED TUITION SAVINGS PROGRAM; AND TO MAKE TECHNICAL CORRECTIONS TO THE INCOME TAX LAWS.
TO ALLOW THE SECRETARY OF STATE TO SETTLE CERTAIN CORPORATE FRANCHISE TAX DISPUTES.
TO OFFSET THE REVENUES GENERATED BY SALES TAX COLLECTED FROM OUT-OF-STATE SELLERS BY REDUCING THE INCOME TAX RATES APPLICABLE TO INDIVIDUALS, TRUSTS, AND ESTATES.
TO AMEND THE LAW PERTAINING TO THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
TO AMEND THE LAWS PERTAINING TO TAXES LEVIED ON TOBACCO PRODUCTS; TO CLARIFY THAT CURRENT LAW IMPOSES AN EXCISE TAX ON ALL TOBACCO PRODUCTS SOLD IN THE STATE; AND TO DECLARE AN EMERGENCY.
TO CREATE THE ARKANSAS BROADBAND INFRASTRUCTURE INCENTIVE ACT; AND TO AMEND THE VALUATION METHODS AND TAXATION OF CERTAIN INTANGIBLE PERSONAL PROPERTY.
Thursday, February 26, 2015
TO AMEND THE LAW CONCERNING THE OFFSET ALLOWED AGAINST THE PREMIUM TAX CREDIT.
Wednesday, February 25, 2015
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; TO EXTEND THE EFFECTIVENESS OF THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
TO ENCOURAGE CHARITABLE GIVING AND ELIMINATE PERVERSE AND ABSURD TAXES AND DISINCENTIVES ON CHARITABLE GIVING; AND TO EXEMPT CERTAIN WITHDRAWALS OF STOCK FROM THE SALES AND USE TAX.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR A LESSEE OF AN INTERMODAL AUTHORITY IN CERTAIN CIRCUMSTANCES.
Tuesday, February 24, 2015
TO REQUIRE CERTAIN NOTICE AND REPORTING REQUIREMENTS FOR INTERNET SALES.
TO IMPROVE THE FAIRNESS OF TAX ADMINISTRATION.
TO CREATE AN INCOME TAX REFUND CHECK-OFF PROGRAM FOR THE ARKANSAS GAME AND FISH FOUNDATION; AND TO ELIMINATE THE INCOME TAX REFUND CHECK-OFF PROGRAM FOR THE UNITED STATES OLYMPIC COMMITTEE PROGRAM.
Thursday, February 19, 2015
TO CREATE AN INCOME TAX REFUND CHECK-OFF PROGRAM FOR THE ARKANSAS GAME AND FISH FOUNDATION; AND TO ELIMINATE THE INCOME TAX REFUND CHECK-OFF PROGRAM FOR THE UNITED STATES OLYMPIC COMMITTEE PROGRAM.
Tuesday, February 17, 2015
TO AMEND THE LAW CONCERNING REAL PROPERTY TRANSFER TAX AFFIDAVITS OF COMPLIANCE AND RECEIPTS.
TO AMEND THE EQUITY INVESTMENT INCENTIVE ACT OF 2007.
TO AMEND THE LAWS CONCERNING THE SALES AND USE TAX APPLICABLE TO THE PARTIAL REPLACEMENT AND REPAIR OF CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING; AND TO DECLARE AN EMERGENCY.
Wednesday, February 11, 2015
TO CREATE AN INCOME TAX EXEMPTION FOR PAYMENTS FROM AGRICULTURAL DISASTER PROGRAMS.
TO AMEND THE LAWS CONCERNING THE SALES AND USE TAX APPLICABLE TO THE PARTIAL REPLACEMENT AND REPAIR OF CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING; AND TO DECLARE AN EMERGENCY.
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ANNUALLY REPORT ON THE ACTIVITIES OF THE MULTISTATE TAX COMMISSION; AND TO ELIMINATE THE MULTISTATE TAX COMPACT ADVISORY COMMITTEE.
Monday, February 9, 2015
TO PROVIDE QUALIFIED MANUFACTURERS OF STEEL WITH ALTERNATE QUALIFICATION STANDARDS AND AN EXTENDED CARRY-FORWARD PERIOD FOR THE INCOME TAX CREDIT ALLOWED FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT.
TO MODIFY THE ALLOCATION OF RECYCLING TAX CREDIT AMONG OWNERS IF AN ARKANSAS PUBLIC RETIREMENT SYSTEM IS AN OWNER; AND TO DECLARE AN EMERGENCY.
Thursday, February 5, 2015
AN ACT TO REQUIRE WINERIES TO COLLECT LOCAL TAXES ON DIRECT SHIPMENTS OF WINE.
Wednesday, February 4, 2015
TO PHASE IN AN INCOME TAX EXEMPTION FOR RETIREMENT BENEFITS RECEIVED FOR SERVICE IN THE ARMED FORCES.
Tuesday, February 3, 2015
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR A LESSEE OF AN INTERMODAL AUTHORITY IN CERTAIN CIRCUMSTANCES.
Thursday, January 29, 2015
TO CREATE THE MIDDLE CLASS TAX RELIEF ACT OF 2015; TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES; TO AMEND THE INCOME TAX ON CAPITAL GAINS; AND TO DECLARE AN EMERGENCY.
Monday, January 26, 2015
TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN SERVICE ORGANIZATIONS.
Thursday, January 15, 2015
TO CREATE THE MIDDLE CLASS TAX RELIEF ACT OF 2015; TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES; TO AMEND THE INCOME TAX ON CAPITAL GAINS; AND TO DECLARE AN EMERGENCY.
Monday, January 12, 2015
TO CREATE THE MIDDLE CLASS TAX RELIEF ACT OF 2015; TO AMEND THE INCOME TAX RATES AND BRACKETS FOR INDIVIDUALS, TRUSTS, AND ESTATES; TO AMEND THE INCOME TAX ON CAPITAL GAINS; AND TO DECLARE AN EMERGENCY.