REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Monday, April 8, 2019
Status
TO PROMOTE WATER RESOURCE CONSERVATION AND DEVELOPMENT; AND TO AMEND THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
Thursday, April 4, 2019
TO REQUIRE THE ELECTRONIC FILING OF INCOME TAX RETURNS BY CERTAIN TAX PRACTITIONERS; AND TO REQUIRE CERTAIN EMPLOYERS TO FILE ANNUAL STATEMENTS OF WITHHOLDING AND CERTAIN TAX FORMS IN A MACHINE-READABLE FORM.
TO AMEND THE INCOME TAX ACT OF 1929 CONCERNING WHO SHALL BE TREATED AS THE OWNER OF A PORTION OF A TRUST.
TO REFORM THE TAX LAWS CONCERNING THE LEVY AND COLLECTION OF SALES AND USE TAX, THE APPORTIONMENT AND ALLOCATION OF INCOME FOR TAX PURPOSES, CORPORATE INCOME TAX RATES, AND NET OPERATING LOSSES; AND TO DECLARE AN EMERGENCY.
Wednesday, April 3, 2019
CONCERNING THE SALES AND USE TAX LEVIED ON THE PURCHASE OF A MOTOR VEHICLE, TRAILER, OR SEMITRAILER WHEN A USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER IS TRANSFERRED AS PART OF AN INSURANCE SETTLEMENT.
TO CREATE THE SALES AND USE TAX REDUCTION STUDY.
Tuesday, April 2, 2019
TO CREATE THE ARKANSAS MAJOR HISTORIC REHABILITATION INCOME TAX CREDIT ACT.
Monday, April 1, 2019
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE.
TO AMEND PROCUREMENT LAWS TO PROHIBIT CONTRACTS WITH A BUSINESS THAT IS SUBJECT TO A BUSINESS CLOSURE ORDER UNDER THE ARKANSAS TAX PROCEDURE ACT.
TO CLARIFY THE STATUTE OF LIMITATIONS FOR A TAXPAYER TO FILE AN AMENDED TAX RETURN; AND TO CLARIFY THE CIRCUMSTANCES UNDER WHICH A TAXPAYER MAY FILE AN AMENDED TAX RETURN.
TO PROVIDE FOR CERTIFICATES OF INDEBTEDNESS UNDER THE ARKANSAS TAX PROCEDURE ACT TO BE PUBLISHED ON THE OFFICIAL WEBSITE MAINTAINED BY THE DIRECTOR OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION.
TO AMEND THE ARKANSAS TAX PROCEDURE ACT CONCERNING HOLDING ADMINISTRATIVE HEARINGS BY ELECTRONIC MEANS.
TO AMEND THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM ACT; AND TO PROVIDE FOR AN INCOME TAX DEDUCTION FOR CONTRIBUTIONS TO A DISABILITY SAVINGS ACCOUNT.
TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT; TO MAINTAIN FUNDING FOR CURRENT PROPERTY TAX RELIEF; TO PROVIDE FOR THE USE OF THE EXCESS FUNDS IN THE PROPERTY TAX RELIEF TRUST FUND; AND TO DECLARE AN EMERGENCY.
TO CREATE THE ARKANSAS TAX REFORM ACT OF 2019; AND TO REFORM THE SALES TAX, INCOME TAX, PROPERTY TAX, AND FRANCHISE TAX LAWS OF THE STATE.
Wednesday, March 27, 2019
TO CREATE THE STRONG FAMILIES ACT; AND TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS THAT PROVIDE PAID FAMILY AND MEDICAL LEAVE FOR CERTAIN EMPLOYEES.
Tuesday, March 26, 2019
TO AMEND THE LAW CONCERNING THE PROCESS OF PROVIDING REDEMPTION DEEDS BY THE COMMISSIONER OF STATE LANDS; AND TO EXPAND THE FORMS OF ACCEPTABLE PAYMENT.
TO AMEND THE LAW TO CREATE TRANSPARENCY ON CERTAIN PROPERTY TAX APPEALS; TO AMEND THE LAW CONCERNING APPEALS OF THE ASSESSMENT OF CERTAIN PROPERTY; AND TO DECLARE AN EMERGENCY.
Monday, March 25, 2019
TO REPEAL UNUSED PROVISIONS OF THE TAX CODE; TO REPEAL THE INCOME TAX CREDIT FOR THE PURCHASE OF A CIGARETTE RECEPTACLE; AND TO REPEAL A PROVISION CONCERNING INTEREST ON ESTATE TAX DEFICIENCIES AND OVERPAYMENTS.
TO PROVIDE FOR THE OFFSET OF A STATE TAX REFUND AGAINST AN EXISTING TAX DEBT FOR WHICH A NOTICE OF FINAL ASSESSMENT HAS BEEN ISSUED.
TO TOLL THE STATUTE OF LIMITATIONS FOR TAX COLLECTION IN THE EVENT OF A BANKRUPTCY FILING; AND TO PROVIDE THAT CERTIFICATES OF INDEBTEDNESS RELATE BACK TO THE DATE OF A TAX ASSESSMENT.
TO CLARIFY THE INCOME TAX EXEMPTION FOR SERVICE PAY OR ALLOWANCES RECEIVED BY ACTIVE DUTY MEMBERS OF THE ARMED FORCES.
TO ELIMINATE THE INCOME TAX DEDUCTION FOR GAMBLING LOSSES; AND TO DEDICATE THE SAVINGS FROM THE ELIMINATION OF THE INCOME TAX DEDUCTION FOR GAMBLING LOSSES TO BE USED FOR REDUCING THE DEVELOPMENTAL DISABILITIES WAITING LIST.
TO ALLOW FOR THE TRANSFER OF INCOME TAX CREDITS UNDER THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
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.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR DENTAL APPLIANCES.
Wednesday, March 20, 2019
TO REVISE THE PROCEDURE OF THE COMMISSIONER OF STATE LANDS FOR THE REDEMPTION OF LAND CERTIFIED TO THE STATE.
TO CREATE A SALES AND USE TAX EXEMPTION FOR WASHER-EXTRACTORS USED BY A FIRE DEPARTMENT.
TO AMEND THE LAW CONCERNING PAYMENT DURING AN ASSESSMENT APPEAL PROCESS.
TO INCREASE THE AMOUNT BELOW WHICH SALES AND USE TAX IS NOT DUE ON THE PURCHASE OF A USED MOTOR VEHICLE; AND TO ELIMINATE THE SALES AND USE TAX EXEMPTION FOR CERTAIN MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS.
TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE QUALITY INCENTIVE ACT; AND TO CREATE AN INCOME TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS.
Tuesday, March 19, 2019
TO PROVIDE FUNDING FOR THE ARKANSAS WATERWAYS COMMISSION AND FOR THE DEVELOPMENT, IMPROVEMENT, AND EXPANSION OF RIVER TRANSPORTATION RESOURCES WITHIN THE MCCLELLAN-KERR ARKANSAS RIVER NAVIGATION SYSTEM.
TO AMEND THE LAW PERTAINING TO MUNICIPAL ADVERTISING AND PROMOTION TAXES; AND TO DECLARE AN EMERGENCY.
Monday, March 18, 2019
TO CREATE THE ARKANSAS FIREFIGHTER CANCER RELIEF NETWORK TRUST FUND.
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO PROVIDE SPACE ON INCOME TAX FORMS FOR AN INDIVIDUAL TAXPAYER TO DESIGNATE MORE THAN ONE (1) ACCOUNT FOR THE DIRECT DEPOSIT OF THE TAXPAYER'S REFUND.
TO PROVIDE A SALES AND USE TAX REFUND FOR MACHINERY AND EQUIPMENT USED TO MODIFY, REPLACE, OR REPAIR MOLDS AND DIES USED IN MANUFACTURING.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES BY NONPROFIT YOUTH ATHLETIC ORGANIZATIONS.
TO REFORM THE TAX LAWS CONCERNING THE LEVY AND COLLECTION OF SALES AND USE TAX, THE APPORTIONMENT AND ALLOCATION OF INCOME FOR TAX PURPOSES, CORPORATE INCOME TAX RATES, AND NET OPERATING LOSSES; AND TO DECLARE AN EMERGENCY.
TO CREATE AN INCOME TAX CREDIT FOR THE PURCHASE OF AN ELECTRIC VEHICLE OR A HYBRID VEHICLE.
Thursday, March 14, 2019
CONCERNING THE TAXATION OF PERSONAL PROPERTY LEASED BY THE STATE OR A LOCAL GOVERNMENT.
TO PROVIDE FOR AN INDIVIDUAL INCOME TAX REDUCTION; TO PROVIDE FUNDING FOR THE INCOME TAX REDUCTION THROUGH A TAX ON E-CIGARETTES; AND TO CREATE THE CIGARETTE TAX AND INCOME TAX REFORM STUDY.
Wednesday, March 13, 2019
TO CREATE THE ARKANSAS TAX REFORM ACT OF 2019; AND TO REFORM THE SALES TAX, INCOME TAX, PROPERTY TAX, AND FRANCHISE TAX LAWS OF THE STATE.
AN ACT TO AMEND THE ADMINISTRATION OF STATE TAXES; TO AMEND THE ADMINISTRATIVE HEARING PROCEDURES FOR STATE TAXES; TO CREATE THE TAX APPEALS COMMISSION ACT; AND TO CREATE A FUND FOR THE TAX APPEALS COMMISSION.
TO AMEND THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
Tuesday, March 12, 2019
TO CREATE THE ARKANSAS TAX CREDIT SCHOLARSHIP ACT.
Monday, March 11, 2019
TO AMEND THE LAW TO CREATE TRANSPARENCY ON CERTAIN PROPERTY TAX APPEALS; TO AMEND THE LAW CONCERNING APPEALS OF THE ASSESSMENT OF CERTAIN PROPERTY; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DEFINITION OF "HOMESTEAD" AS USED IN AMENDMENT 79 OF THE ARKANSAS CONSTITUTION FOR PROPERTY TAX PURPOSES TO INCLUDE THE DWELLING OF A BENEFICIARY OF AN IRREVOCABLE TRUST.
Thursday, March 7, 2019
TO PROVIDE CERTAIN REQUIREMENTS FOR CERTAIN COMMUNITY REINVESTMENT PROJECTS RECEIVING AN ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
TO PROVIDE FUNDING FOR A NATIONAL CANCER INSTITUTE-DESIGNATED CANCER CENTER IN THE STATE THROUGH CHANGES IN THE LAWS RELATING TO THE SALE AND TAXATION OF TOBACCO PRODUCTS, CIGARETTE PAPER, AND E-CIGARETTES.
Monday, March 4, 2019
TO CREATE AN INCOME TAX CREDIT FOR THE PURCHASE OF AN ELECTRIC VEHICLE OR A HYBRID VEHICLE.
TO AMEND THE SALES TAX EXEMPTION FOR CERTAIN MACHINERY AND EQUIPMENT; AND TO PROVIDE A SALES TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED TO PRODUCE OR REPAIR DIES, MOLDS, REPAIR PARTS, OR REPLACEMENT PARTS USED IN MANUFACTURING.
TO EXEMPT A MANUFACTURER'S REBATE ON A MOTOR VEHICLE FROM SALES AND USE TAX; AND TO EXCLUDE A MANUFACTURER'S REBATE ON A MOTOR VEHICLE FROM THE DEFINITION OF "SALES PRICE" USED FOR PURPOSES OF DETERMINING SALES AND USE TAXES.
Thursday, February 28, 2019
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT; AND TO REDUCE THE INVESTMENT THRESHOLD NECESSARY TO QUALIFY FOR THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
TO PROVIDE FUNDING FOR THE ARKANSAS WATERWAYS COMMISSION AND FOR THE DEVELOPMENT, IMPROVEMENT, AND EXPANSION OF RIVER TRANSPORTATION RESOURCES WITHIN THE MCCLELLAN-KERR ARKANSAS RIVER NAVIGATION SYSTEM.
Tuesday, February 26, 2019
TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT; TO MAINTAIN FUNDING FOR CURRENT PROPERTY TAX RELIEF; TO PROVIDE FOR THE USE OF THE EXCESS FUNDS IN THE PROPERTY TAX RELIEF TRUST FUND; AND TO DECLARE AN EMERGENCY.
Wednesday, February 20, 2019
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR COINS, CURRENCY, AND BULLION.
TO AMEND THE LAW PERTAINING TO MUNICIPAL ADVERTISING AND PROMOTION TAXES; AND TO DECLARE AN EMERGENCY.
Monday, February 18, 2019
TO EXTEND THE SUNSET DATE FOR THE ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017; AND TO DECLARE AN EMERGENCY.
TO PROVIDE ADDITIONAL REVENUE FOR THE MAINTENANCE AND REPAIR OF HIGHWAYS, STREETS, AND BRIDGES IN THE STATE.
TO IMPOSE A PRIVILEGE TAX ON E-CIGARETTES; AND TO DESIGNATE THE REVENUES DERIVED FROM THE TAX ON E-CIGARETTES TO BE USED BY THE UNIVERSITY OF ARKANSAS FOR MEDICAL SCIENCES.
TO REDUCE THE CREDIT AVAILABLE TO OFFSET THE ACCIDENT AND HEALTH INSURANCE PREMIUM TAX; AND TO PROVIDE FOR A CAP ON THE CREDIT AVAILABLE TO OFFSET THE ACCIDENT AND HEALTH INSURANCE PREMIUM TAX.
Thursday, February 7, 2019
TO PROVIDE FUNDING FOR THE DEVELOPMENT, IMPROVEMENT, AND EXPANSION OF RIVER TRANSPORTATION RESOURCES WITHIN THE MCCLELLAN-KERR ARKANSAS RIVER NAVIGATION SYSTEM.
TO AMEND THE AD VALOREM TAX FUND TO PROVIDE FUNDING FOR THE ARKANSAS WATERWAYS COMMISSION.
TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT; AND TO REQUIRE A STUDY OF THE FUNDING OF THE HOMESTEAD PROPERTY TAX CREDIT AND A FORMULA FOR DETERMINING THE AMOUNT OF THE HOMESTEAD PROPERTY TAX CREDIT.
TO INCLUDE A PODIATRIST WITHIN THE DEFINITION OF "PHYSICIAN" FOR PURPOSES OF THE SALES TAX EXEMPTION FOR DURABLE MEDICAL EQUIPMENT, MOBILITY ENHANCING EQUIPMENT, PROSTHETIC DEVICES, AND DISPOSABLE MEDICAL SUPPLIES.
Tuesday, February 5, 2019
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR TIMBER MACHINERY AND EQUIPMENT.
Thursday, January 31, 2019
TO AMEND THE INCOME TAX CREDIT ALLOWED FOR DONATIONS OR SALES OF MACHINERY AND EQUIPMENT TO CERTAIN EDUCATIONAL INSTITUTIONS.
TO CREATE THE TAX COMPETITIVENESS AND RELIEF ACT OF 2019; AND TO DECLARE AN EMERGENCY.
Wednesday, January 30, 2019
TO AMEND THE LAW PERTAINING TO MUNICIPAL ADVERTISING AND PROMOTION TAXES; AND TO DECLARE AN EMERGENCY.
Tuesday, January 29, 2019
TO ADOPT FEDERAL INTERNAL REVENUE CODE PROVISIONS CONCERNING OPPORTUNITY ZONES; AND TO PROVIDE STATE TAX INCENTIVES RELATED TO INVESTMENTS IN OPPORTUNITY ZONES.
TO AMEND THE LAW TO REDUCE THE ADMINISTRATIVE FEE CHARGED BY THE STATE TO COLLECT SALES TAX.
Monday, January 28, 2019
TO CLARIFY THE APPLICATION OF THE SALES AND USE TAX TO CANDY AND SOFT DRINKS.
Tuesday, January 22, 2019
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.
Wednesday, January 16, 2019
TO AMEND THE LAW CONCERNING THE INCOME TAX CREDIT FOR YOUTH APPRENTICESHIP PROGRAMS.
Monday, January 14, 2019
TO AMEND THE LAW TO REDUCE THE ADMINISTRATIVE FEE CHARGED BY THE STATE TO COLLECT SALES TAX.
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