REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Monday, April 3, 2017
TO AMEND THE USE AND DISPOSITION OF SALES AND USE TAX REVENUES; AND TO DECLARE AN EMERGENCY.
Friday, March 31, 2017
AN ACT TO AMEND THE LAW CONCERNING THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAX RETURNS AND PAYMENTS.
Monday, March 27, 2017
TO DISTRIBUTE A PORTION OF THE SALES AND USE TAX COLLECTED FROM SELLERS THAT DO NOT HAVE A PHYSICAL PRESENCE IN THE STATE TO THE STATE HIGHWAY AND TRANSPORTATION DEPARTMENT FUND.
TO AMEND THE AUTHORITY OF MUNICIPALITIES TO TAX ARKANSAS WINERIES; AND TO USE REVENUE FROM WINE EXCISE TAXES FOR THE PRODUCTION AND MARKETING OF ARKANSAS WINE AND WINE GRAPES.
TO PROVIDE FOR THE TAXATION OF STATE-OWNED PROPERTY THAT IS HELD UNDER A LEASE; AND TO ALLOW THE ASSESSMENT AND COLLECTION OF PROPERTY TAX FROM THE LESSEE OF CERTAIN STATE-OWNED PROPERTY.
Thursday, March 23, 2017
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
Tuesday, March 21, 2017
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 TO PROVIDE FOR A SPECIAL PRIVILEGE TAX; TO LEVY A SPECIAL PRIVILEGE TAX ON MEDICAL MARIJUANA; AND TO DECLARE AN EMERGENCY.
Monday, March 20, 2017
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ESTABLISH A CRIMINAL BACKGROUND CHECK POLICY FOR CERTAIN PERSONS APPLYING FOR OR OCCUPYING A POSITION HAVING ACCESS TO FEDERAL TAX INFORMATION.
TO CREATE AN INCOME TAX EXEMPTION FOR INCENTIVES RECEIVED UNDER THE COMMUNITY MATCH RURAL PHYSICIAN RECRUITMENT PROGRAM.
TO EXPAND THE INCOME TAX CREDIT ALLOWED FOR EMPLOYING AN APPRENTICE IN AN APPRENTICESHIP PROGRAM OR WORK-BASED LEARNING PROGRAM.
Thursday, March 16, 2017
TO AMEND THE DEFINITIONS UNDER THE ARKANSAS TAX PROCEDURE ACT; AND TO PROVIDE THAT ERRONEOUSLY PAID REFUNDS ARE CONSIDERED UNDERPAYMENTS OF TAX AND ARE SUBJECT TO ASSESSMENT.
TO CREATE THE TEACHER'S CLASSROOM INVESTMENT DEDUCTION.
TO TREAT THE LEASE OR RENTAL OF BEER KEGS EQUALLY WITH THE SALE OF BEER KEGS UNDER THE GROSS RECEIPTS TAX LAW.
Wednesday, March 15, 2017
TO AMEND THE LAWS CONCERNING THE RECORDATION OF DEEDS FOR PURPOSES OF THE REAL PROPERTY TRANSFER TAX.
TO AMEND THE DISTRIBUTION OF REVENUES DERIVED FROM THE SEVERANCE TAX.
TO CLARIFY THE PROCESS FOR PAYING TAXES FOR SHIPMENTS OF WINE UNDER THE DIRECT SHIPMENT OF VINOUS LIQUOR ACT.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR NEW MOTOR VEHICLES PURCHASED BY NONPROFIT ORGANIZATIONS OR WITH URBAN MASS TRANSIT ADMINISTRATION FUNDS.
TO AMEND THE LAW CONCERNING THE SALES AND USE TAX EXEMPTION FOR SALES BY A CHARITABLE ORGANIZATION.
Tuesday, March 14, 2017
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DEFINITIONS APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES.
Monday, March 13, 2017
TO AMEND THE SALES TAX EXEMPTION FOR SALES OF CERTAIN AIRCRAFT; AND TO DECLARE AN EMERGENCY.
TO CLARIFY THE ABILITY OF THE DIRECTOR OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO CANCEL OR REFUSE TO ISSUE, EXTEND, OR REINSTATE A LICENSE, PERMIT, OR REGISTRATION UNDER STATE TAX LAW.
TO AMEND THE CORPORATE INCOME TAX WITHHOLDING REQUIREMENTS FOR MEMBERS OR OWNERS OF A PASS-THROUGH ENTITY.
TO AMEND THE EFFECTIVE DATE PROVISION OF ACTS 2017, NO. 141, FOR CERTAIN SECTIONS OF THE ACT.
TO AMEND THE NOTICE REQUIREMENTS UNDER THE ARKANSAS TAX PROCEDURE ACT.
Thursday, March 9, 2017
TO IMPROVE THE FAIRNESS OF PROPERTY TAX ADMINISTRATION AND APPEALS.
Wednesday, March 8, 2017
TO AMEND THE ARKANSAS TAX PROCEDURE ACT CONCERNING BUSINESS CLOSURES; AND TO PROVIDE THAT A BUSINESS CLOSURE ORDER ACTS AS AN INJUNCTION PROHIBITING FURTHER BUSINESS OPERATION UNLESS OTHERWISE PROVIDED BY A COURT.
Tuesday, March 7, 2017
TO AMEND THE NOTICE REQUIREMENTS RELATED TO PROPERTY TAXES; AND TO AMEND THE REQUIREMENTS FOR PUBLISHING NOTICE OF DELINQUENT TAXES ON MINERAL INTERESTS.
TO ESTABLISH A SMALL BUSINESS RETIREMENT PROGRAM IN ARKANSAS; AND TO DECLARE AN EMERGENCY.
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN DONATIONS TO ENTITIES AND PROGRAMS THAT PROVIDE CAREER EDUCATION.
Monday, March 6, 2017
TO AMEND ARKANSAS LAW CONCERNING THE TAX LEVIED ON GOLD.
TO AMEND THE LAWS CONCERNING THE COLLECTION, DEPOSIT, AND USE OF GAS ASSESSMENT FEES; TO DESIGNATE CERTAIN GAS ASSESSMENT FEES AS GENERAL REVENUE; AND TO DECLARE AN EMERGENCY.
TO AMEND THE CARRY FORWARD PROVISION RELATING TO THE INCOME TAX CREDIT ALLOWED FOR WATER IMPOUNDMENTS.
TO ELIMINATE THE DOUBLE TAXATION OF CERTAIN PRODUCTS USED IN SERVING FOOD; TO EXEMPT CERTAIN PRODUCTS FROM THE SALES AND USE TAX; AND TO EXEMPT DISPOSABLE PRODUCTS USED IN SERVING FOOD FROM THE SALES AND USE TAX.
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
TO CLARIFY THAT AN ACCOMMODATIONS INTERMEDIARY IS REQUIRED TO COLLECT AND REMIT THE SALES TAX AND TOURISM TAX DUE ON ARRANGEMENTS THE ACCOMMODATIONS INTERMEDIARY MAKES FOR THE SALE OR USE OF AN ACCOMMODATION.
AN ACT TO AMEND THE LAW CONCERNING THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAX RETURNS AND PAYMENTS.
TO RAISE THE PURCHASE PRICE THRESHOLD AT WHICH SALES AND USE TAX BECOMES DUE ON THE PURCHASE OF A USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
TO AMEND THE AUTHORITY OF MUNICIPALITIES TO TAX ARKANSAS WINERIES; AND TO USE REVENUE FROM WINE EXCISE TAXES FOR THE PRODUCTION AND MARKETING OF ARKANSAS WINE AND WINE GRAPES.
TO ALLOW A WORK OPPORTUNITY TAX CREDIT AGAINST ARKANSAS INCOME TAX LIABILITY.
TO ESTABLISH A SMALL BUSINESS RETIREMENT PROGRAM IN ARKANSAS; AND TO DECLARE AN EMERGENCY.
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
Thursday, March 2, 2017
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 TO PROVIDE FOR A SPECIAL PRIVILEGE TAX; TO LEVY A SPECIAL PRIVILEGE TAX ON MEDICAL MARIJUANA; AND TO DECLARE AN EMERGENCY.
TO AMEND THE USE AND DISPOSITION OF SALES AND USE TAX REVENUES; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DEFINITIONS APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES.
Wednesday, March 1, 2017
TO AMEND ARKANSAS LAW CONCERNING THE FORECAST OF GENERAL REVENUES; AND TO DECLARE AN EMERGENCY.
TO AMEND THE SALES AND USE TAXES APPLICABLE TO FOOD AND FOOD INGREDIENTS.
Tuesday, February 28, 2017
TO AMEND THE NOTICE REQUIREMENTS UNDER THE ARKANSAS TAX PROCEDURE ACT.
TO EXPAND THE INCOME TAX CREDIT ALLOWED FOR EMPLOYING AN APPRENTICE IN AN APPRENTICESHIP PROGRAM OR WORK-BASED LEARNING PROGRAM.
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
Monday, February 27, 2017
TO AMEND THE LAW CONCERNING THE SALE AND REDEMPTION OF TAX-DELINQUENT PROPERTY.
TO CHANGE THE FILING DEADLINE FOR FRANCHISE TAX REPORTS.
Thursday, February 23, 2017
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
Wednesday, February 22, 2017
TO AMEND THE INCOME TAX LAWS TO CONFORM THE ARKANSAS FILING DATE FOR ANNUAL WITHHOLDING STATEMENTS TO FEDERAL LAW.
TO REQUIRE A CORPORATION FILING A FEDERAL SUBCHAPTER S INCOME TAX RETURN TO FILE AN ARKANSAS SUBCHAPTER S INCOME TAX RETURN.
TO REQUIRE THAT PARTNERSHIP INCOME BE DETERMINED FOR STATE INCOME TAX PURPOSES BY USING AN APPORTIONMENT METHOD.
TO AMEND THE ARKANSAS TAX PROCEDURE ACT TO ALLOW FOR THE RELEASE OF TAX INFORMATION TO BANKRUPTCY TRUSTEES AND EMPLOYEES OF BANKRUPTCY TRUSTEES.
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
Tuesday, February 21, 2017
TO AMEND THE TAX REBATE FOR QUALIFIED MANUFACTURERS OF BEER AND MALT BEVERAGES.
TO CREATE AN INCOME TAX EXEMPTION FOR POLICE AND FIRE RETIREMENT AND SURVIVOR BENEFITS.
Monday, February 20, 2017
TO SUNSET CERTAIN TAX INCENTIVES; TO AMEND THE LAW CONCERNING THE SALES AND USE TAX REFUND FOR THE REPAIR AND PARTIAL REPLACEMENT OF MANUFACTURING MACHINERY AND EQUIPMENT; AND TO DECLARE AN EMERGENCY.
Monday, February 13, 2017
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
Thursday, February 9, 2017
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN DONATIONS TO ENTITIES AND PROGRAMS THAT PROVIDE CAREER EDUCATION.
Tuesday, February 7, 2017
TO REQUIRE OUT-OF-STATE SELLERS AND FACILITATORS TO PROVIDE NOTICE TO ARKANSAS PURCHASERS REGARDING TAX DUE ON CERTAIN PURCHASES AND TO REPORT SALES MADE TO ARKANSAS PURCHASERS.
Monday, February 6, 2017
TO AMEND THE LAW CONCERNING THE COLLECTION AND DISTRIBUTION OF DELINQUENT PERSONAL TAXES.
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
Thursday, February 2, 2017
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE; AND TO CLARIFY PROVISIONS CONCERNING CHILD SUPPORT PAYMENTS AND GAMBLING LOSSES.
TO ALLOW A BUSINESS ENGAGED IN THE BUSINESS OF RENTING HEAVY EQUIPMENT PROPERTY TO COLLECT A RECOVERY FEE FROM CERTAIN CONSUMERS.
Monday, January 30, 2017
TO AMEND ARKANSAS TAX LAW CONCERNING INCOME TAX, SALES AND USE TAXES, AND THE SOFT DRINK TAX; AND TO SUPPLEMENT THE ARKANSAS MEDICAID PROGRAM TRUST FUND TO OFFSET DECREASED DEPOSITS FROM TAX REVENUES.
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
Thursday, January 26, 2017
TO CREATE AN INCOME TAX EXEMPTION FOR POLICE AND FIRE RETIREMENT AND SURVIVOR BENEFITS.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO CHURCHES.
TO AMEND ARKANSAS TAX LAW CONCERNING INCOME TAX, SALES AND USE TAXES, AND THE SOFT DRINK TAX; AND TO SUPPLEMENT THE ARKANSAS MEDICAID PROGRAM TRUST FUND TO OFFSET DECREASED DEPOSITS FROM TAX REVENUES.
Monday, January 23, 2017
TO CREATE THE TAX REFORM AND RELIEF ACT OF 2017; AND TO DECLARE AN EMERGENCY.
CONCERNING HOMESTEAD PROPERTY TAX CREDIT ELIGIBILITY; AND TO DECLARE AN EMERGENCY.
TO PROVIDE THAT ARKANSAS CORPORATE INCOME TAX RETURNS BE FILED BY APRIL 15 BEGINNING IN THE 2016 TAX YEAR; AND TO DECLARE AN EMERGENCY.
TO CREATE A SALES TAX EXEMPTION FOR THE DISABLED AMERICAN VETERANS ORGANIZATION.
Wednesday, January 18, 2017
TO PROVIDE FOR THE COLLECTION OF SALES AND USE TAX RATHER THAN USE TAX ON SALES BY CERTAIN REMOTE SELLERS.
Tuesday, January 17, 2017
TO AMEND THE LAW CONCERNING THE DATES FOR PAYMENT OF DELINQUENT PROPERTY TAXES AND RELATED PENALTIES.
Thursday, January 12, 2017
TO AMEND ARKANSAS TAX LAW CONCERNING INCOME TAX, SALES AND USE TAXES, AND THE SOFT DRINK TAX; AND TO SUPPLEMENT THE ARKANSAS MEDICAID PROGRAM TRUST FUND TO OFFSET DECREASED DEPOSITS FROM TAX REVENUES.
TO CLARIFY THE QUALIFICATIONS AND DUTIES OF COUNTY EQUALIZATION BOARDS.
TO ENSURE THE PROPER COLLECTION AND DISBURSEMENT OF LATE ASSESSMENT FEES.
TO CREATE THE TAX REFORM AND RELIEF ACT OF 2017; AND TO DECLARE AN EMERGENCY.
Wednesday, January 11, 2017
TO AMEND THE NOTICE REQUIREMENTS RELATED TO PROPERTY TAXES; AND TO AMEND THE REQUIREMENTS FOR PUBLISHING NOTICE OF DELINQUENT TAXES ON MINERAL INTERESTS.
TO ALLOW AN INCOME TAX DEDUCTION FOR QUALIFYING EDUCATION EXPENSES.
Monday, January 9, 2017
TO CREATE AN INCOME TAX EXEMPTION FOR RETIREMENT BENEFITS AND SURVIVOR BENEFITS FROM THE UNIFORMED SERVICES.
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.