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This page shows information from a previous legislative session and is presented for archive purposes only.

REVENUE & TAX - SENATE


Referred Bills



Bill No.
Bill Subtitle
Sponsor
Status
Monday, March 30, 2015
BILL: HB1375
Sponsor: J. Mayberry
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
BILL: HB1866
Sponsor: Gates
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.
BILL: HB1662
Sponsor: Jett
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.
BILL: HB1239
Sponsor: J. Mayberry
TO CREATE THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM AND TO PROVIDE NEW AVENUES FOR FINANCIAL SELF-SUFFICIENCY FOR ARKANSANS WITH DISABILITIES.
BILL: HB1941
Sponsor: Neal
TO EXEMPT CERTAIN ADVERTISING AND PROMOTION TAX RECORDS FROM BEING RELEASED UNDER THE FREEDOM OF INFORMATION ACT OF 1967.
Wednesday, March 25, 2015
BILL: HB1698
Sponsor: C. Douglas
TO AMEND THE PENALTY FOR NOT PROVIDING A NAME AND DESCRIPTION OF PERSONAL AND REAL PROPERTY.
BILL: HB1402
Sponsor: Shepherd
TO AMEND THE INCOME TAX APPLICABLE TO CAPITAL GAINS.
BILL: HB1308
Sponsor: S. Meeks
TO STAY THE COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES PENDING APPEAL OF THE PERSONAL PROPERTY TAX ASSESSMENT.
BILL: HB1176
Sponsor: Ballinger
TO AMEND THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.
Tuesday, March 24, 2015
BILL: SB490
Sponsor: B. Sample
TO IMPROVE THE FAIRNESS OF TAX ADMINISTRATION.
BILL: SB332
Sponsor: Files
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
BILL: SB864
Sponsor: B. Sample
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
BILL: HB1817
Sponsor: Rushing
TO AMEND THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX; AND TO CLARIFY THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX.
BILL: SB683
Sponsor: Files
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
BILL: HB1375
Sponsor: J. Mayberry
TO ALLOW LOCAL GOVERNMENTS TO LEVY TAXES ON ALCOHOLIC BEVERAGES.
BILL: SB833
Sponsor: Maloch
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.
BILL: SB560
Sponsor: A. Clark
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.
BILL: SB332
Sponsor: Files
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
BILL: HB1941
Sponsor: Neal
TO EXEMPT CERTAIN ADVERTISING AND PROMOTION TAX RECORDS FROM BEING RELEASED UNDER THE FREEDOM OF INFORMATION ACT OF 1967.
BILL: SB1022
Sponsor: Teague
TO CLARIFY COST REPORTS USED IN ASSESSMENTS.
BILL: SB725
Sponsor: Files
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
BILL: SB1048
Sponsor: Rapert
TO AMEND THE LAW CONCERNING THE ASSESSMENT OF PROPERTY TAXES ON LIVESTOCK.
BILL: SB1040
Sponsor: B. Sample
TO AMEND THE INTEREST RATES APPLICABLE TO STATE TAX DEFICIENCIES AND OVERPAYMENTS.
BILL: SB1022
Sponsor: Teague
TO CLARIFY COST REPORTS USED IN ASSESSMENTS.
BILL: SB1017
Sponsor: Hester
TO REVISE THE TAX ON FOOD AND OTHER GROCERY ITEMS.
BILL: HB1436
Sponsor: G. Hodges
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.
BILL: SB972
Sponsor: E. Williams
TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 AND OTHER TOBACCO STATUTES.
BILL: SB960
Sponsor: Hester
TO CLARIFY THE NOTICE REQUIREMENTS CONCERNING TAX DELINQUENT LAND.
BILL: SB925
Sponsor: Files
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.
BILL: SB924
Sponsor: Files
TO CREATE AN INVESTMENT TAX CREDIT FOR CAPITAL IMPROVEMENTS RELATING TO WATER TRANSPORTATION IN THE STATE.
BILL: SB916
Sponsor: B. Sample
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.
BILL: SB908
Sponsor: Hester
AN ACT TO CLARIFY THE TENDER OF PAYMENT TO SET ASIDE THE SALE OF TAX-DELINQUENT LAND.
BILL: SB907
Sponsor: Hester
TO REPEAL OBSOLETE LAWS CONCERNING THE REDEMPTION OF TAX-DELINQUENT LAND.
BILL: SB906
Sponsor: Hester
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.
BILL: SB905
Sponsor: Hickey
TO AMEND THE LAW CONCERNING TOBACCO; AND TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977.
BILL: SB900
Sponsor: Hester
CONCERNING THE MAINTENANCE OF TAX-DELINQUENT REAL PROPERTY; AND TO PROTECT THE COMMISSIONER OF STATE LANDS FROM LIABILITY FOR THE CONDITION OF THE PREMISES.
BILL: SB898
Sponsor: Hester
TO CLARIFY THE REDEMPTION RIGHTS OF PERSONS WITH MENTAL DISABILITIES, MINORS, AND MEMBERS OF THE ARMED FORCES TO LAND SOLD FOR DELINQUENT TAXES.
BILL: SB897
Sponsor: Hester
TO CLARIFY NOTICE PROCEDURES FOR THE SALE OF TAX DELINQUENT LANDS THAT ARE CLAIMED AS A HOMESTEAD.
BILL: SB873
Sponsor: B. Pierce
TO PROVIDE AN INCREASED HOMESTEAD PROPERTY TAX CREDIT FOR PERSONS OVER A CERTAIN AGE.
BILL: SB865
Sponsor: B. Sample
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.
BILL: SB864
Sponsor: B. Sample
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.
BILL: SB844
Sponsor: Burnett
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
BILL: SB843
Sponsor: Hickey
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
BILL: SB833
Sponsor: Maloch
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.
BILL: HB1437
Sponsor: G. Hodges
TO AMEND THE LAW APPLICABLE TO THE BUDGET STABILIZATION TRUST FUND; AND TO DECLARE AN EMERGENCY.
BILL: SB839
Sponsor: Files
TO AMEND THE DISTRIBUTION OF CERTAIN REAL PROPERTY TRANSFER TAX REVENUES; AND TO PROVIDE A SOURCE OF FUNDING FOR THE U.S. MARSHALS MUSEUM.
BILL: SB834
Sponsor: Elliott
TO CREATE AN INCOME TAX EXEMPTION FOR CERTAIN AWARDS, GRANTS, AND SCHOLARSHIPS AWARDED BY A NONPROFIT VOLUNTEER SERVICE ORGANIZATION.
Wednesday, March 4, 2015
BILL: SB802
Sponsor: Rapert
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.
BILL: SB801
Sponsor: Rapert
TO EXEMPT FROM SALES AND USE TAXES SAND AND OTHER PROPPANTS USED DIRECTLY IN CERTAIN MANUFACTURING PROCESSES.
BILL: SB782
Sponsor: Irvin
TO PHASE IN AN INCOME TAX EXEMPTION FOR RETIREMENT AND SURVIVOR BENEFITS FROM THE UNIFORMED SERVICES.
Tuesday, March 3, 2015
BILL: SB756
Sponsor: Hester
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.
BILL: SB490
Sponsor: B. Sample
TO IMPROVE THE FAIRNESS OF TAX ADMINISTRATION.
BILL: SB341
Sponsor: Irvin
TO CREATE AN INCOME TAX EXEMPTION FOR PAYMENTS FROM AGRICULTURAL DISASTER PROGRAMS.
Monday, March 2, 2015
BILL: SB725
Sponsor: Files
TO AMEND THE ARKANSAS SOFT DRINK TAX ACT; AND TO AMEND THE CALCULATION OF TAXES ON SOFT DRINK SYRUP AND SIMPLE SYRUP.
BILL: HB1427
Sponsor: Jett
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.
BILL: HB1406
Sponsor: Bentley
TO ALLOW THE SECRETARY OF STATE TO SETTLE CERTAIN CORPORATE FRANCHISE TAX DISPUTES.
BILL: HB1007
Sponsor: Linck
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.
BILL: SB696
Sponsor: Rice
TO AMEND THE LAW PERTAINING TO THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
BILL: SB684
Sponsor: Files
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.
BILL: SB683
Sponsor: Files
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
BILL: SB632
Sponsor: Teague
TO AMEND THE LAW CONCERNING THE OFFSET ALLOWED AGAINST THE PREMIUM TAX CREDIT.
Wednesday, February 25, 2015
BILL: SB570
Sponsor: B. Sample
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.
BILL: SB560
Sponsor: A. Clark
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.
BILL: HB1178
Sponsor: Pitsch
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR A LESSEE OF AN INTERMODAL AUTHORITY IN CERTAIN CIRCUMSTANCES.
Tuesday, February 24, 2015
BILL: SB527
Sponsor: A. Clark
TO REQUIRE CERTAIN NOTICE AND REPORTING REQUIREMENTS FOR INTERNET SALES.
BILL: SB490
Sponsor: B. Sample
TO IMPROVE THE FAIRNESS OF TAX ADMINISTRATION.
BILL: SB461
Sponsor: B. Sample
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
BILL: SB461
Sponsor: B. Sample
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
BILL: HB1247
Sponsor: L. Fite
TO AMEND THE LAW CONCERNING REAL PROPERTY TRANSFER TAX AFFIDAVITS OF COMPLIANCE AND RECEIPTS.
BILL: HB1235
Sponsor: Sabin
TO AMEND THE EQUITY INVESTMENT INCENTIVE ACT OF 2007.
BILL: SB332
Sponsor: Files
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
BILL: SB341
Sponsor: Irvin
TO CREATE AN INCOME TAX EXEMPTION FOR PAYMENTS FROM AGRICULTURAL DISASTER PROGRAMS.
BILL: SB332
Sponsor: Files
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.
BILL: SB320
Sponsor: Maloch
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
BILL: HB1201
Sponsor: Jett
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.
BILL: HB1132
Sponsor: M. Hodges
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
BILL: SB230
Sponsor: Teague
AN ACT TO REQUIRE WINERIES TO COLLECT LOCAL TAXES ON DIRECT SHIPMENTS OF WINE.
Wednesday, February 4, 2015
BILL: SB224
Sponsor: Irvin
TO PHASE IN AN INCOME TAX EXEMPTION FOR RETIREMENT BENEFITS RECEIVED FOR SERVICE IN THE ARMED FORCES.
Tuesday, February 3, 2015
BILL: HB1178
Sponsor: Pitsch
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR A LESSEE OF AN INTERMODAL AUTHORITY IN CERTAIN CIRCUMSTANCES.
Thursday, January 29, 2015
BILL: SB6
Sponsor: J. Dismang
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
BILL: SB95
Sponsor: J. Woods
TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN SERVICE ORGANIZATIONS.
Thursday, January 15, 2015
BILL: SB6
Sponsor: J. Dismang
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
BILL: SB6
Sponsor: J. Dismang
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.