REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Thursday, April 6, 2023
Status
TO AMEND THE LAW CONCERNING TAX CREDITS FOR CERTAIN INDIVIDUAL POLITICAL CONTRIBUTIONS; TO INCREASE THE AMOUNT OF A TAX CREDIT FOR POLITICAL CONTRIBUTIONS IN ARKANSAS; AND TO AMEND PORTIONS OF INITIATED ACT 1 OF 1996.
Wednesday, April 5, 2023
TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR DATA CENTERS; AND TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DATA CENTER EQUIPMENT, DATA CENTER COSTS, CERTAIN SERVICES PROVIDED TO A DATA CENTER, AND ELECTRICITY USED BY A DATA CENTER.
TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SALES TAX; TO INCREASE THE THRESHOLD FOR THE REQUIREMENT THAT CERTAIN RETAILERS PREPAY SALES TAX; AND TO DECLARE AN EMERGENCY.
TO ESTABLISH TRAINING GUIDELINES AND DEGREE REQUIREMENT FOR FIELD AUDITORS OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION.
TO ALLOW A PUBLIC SCHOOL DISTRICT TO PARTNER WITH A BUSINESS TO ALLOW FOR THE PROVISION OF A SUBJECT-MATTER EXPERT; AND TO CREATE AN INCOME TAX CREDIT FOR BUSINESSES THAT LOAN SUBJECT-MATTER EXPERTS TO PUBLIC SCHOOL DISTRICTS.
Tuesday, April 4, 2023
TO ENHANCE ECONOMIC COMPETITIVENESS BY PHASING OUT THE THROWBACK RULE.
TO AMEND THE WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT; AND TO ALLOW AN INCOME TAX CREDIT FOR WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE EXPANSION PROJECTS.
Monday, April 3, 2023
TO ALLOW A PUBLIC SCHOOL DISTRICT TO PARTNER WITH A BUSINESS TO ALLOW FOR THE PROVISION OF A SUBJECT-MATTER EXPERT; AND TO CREATE AN INCOME TAX CREDIT FOR BUSINESSES THAT LOAN SUBJECT-MATTER EXPERTS TO PUBLIC SCHOOL DISTRICTS.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR PRODUCTS AND SERVICES RELATED TO ELECTRONIC PRESCRIBING; AND TO EXEMPT ELECTRONIC PRESCRIPTION SYSTEMS AND SERVICES FROM SALES AND USE TAX.
TO AMEND THE LAW CONCERNING THE PROJECTS ELIGIBLE FOR THE INCOME TAX CREDIT FOR SURFACE WATER CONVERSION UNDER THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT TO INCLUDE PROJECTS IN CHICOT COUNTY.
TO AMEND THE INCOME TAX CREDIT FOR APPRENTICESHIP PROGRAMS; AND TO INCREASE THE INCOME TAX CREDIT ALLOWED FOR APPRENTICESHIP PROGRAMS.
TO CREATE A SALES AND USE TAX EXEMPTION FOR THE PURCHASE OF A BUSINESS VEHICLE BY A FOOD PANTRY; AND TO CREATE A ONE-TIME REBATE OF STATE SALES AND USE TAX FOR THE PURCHASE OF A BUSINESS VEHICLE IN 2022 BY A FOOD PANTRY.
TO AMEND THE INCOME TAX DEDUCTION FOR A TEACHER'S CLASSROOM EXPENSES; AND TO INCREASE THE INCOME TAX DEDUCTION FOR A TEACHER'S CLASSROOM EXPENSES.
TO AMEND PAISLEY'S LAW; AND TO AMEND THE STILLBORN CHILD INCOME TAX CREDIT.
TO CREATE A SALES AND USE TAX EXEMPTION FOR MORTALITY COMPOSTING DEVICES SOLD TO A COMMERCIAL LIVESTOCK OR POULTRY PRODUCER.
Friday, March 31, 2023
TO AMEND THE LAW CONCERNING THE SALES TAX APPLICABLE TO SALES OF PARK MODEL UNITS; AND TO DECLARE AN EMERGENCY.
Thursday, March 30, 2023
TO REDUCE THE INCOME TAX RATES APPLICABLE TO INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.
Wednesday, March 29, 2023
TO CLARIFY THAT MEMBERSHIP DUES PAID TO HUNTING OR FISHING CLUBS ARE EXEMPT FROM SALES TAX.
TO AMEND THE DEFINITION OF A HOMESTEAD FOR PURPOSES OF PROPERTY TAXATION; AND TO PROVIDE THAT CERTAIN DWELLINGS OWNED BY A LIMITED LIABILITY COMPANY QUALIFY AS A HOMESTEAD.
TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO HUMAN BURIAL; AND TO EXEMPT A PORTION OF THE PURCHASE PRICE OF A CASKET, BURIAL VAULT, CASKET INSERT, OR CREMATION URN FROM SALES AND USE TAX.
TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN ITEMS AND SERVICES SOLD TO A CEMETERY.
TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES TO A CULTIVATION FACILITY.
TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS PORT, INTERMODAL, AND WATERWAY DEVELOPMENT GRANT PROGRAM FUND; AND TO CREATE A WATERWAYS INVESTMENT INCOME TAX CREDIT.
Monday, March 27, 2023
TO CREATE A SALES TAX EXEMPTION FOR THE DISABLED AMERICAN VETERANS ORGANIZATION.
TO AMEND THE DIGITAL PRODUCT AND MOTION PICTURE INDUSTRY DEVELOPMENT ACT OF 2009.
TO REPEAL AN OBSOLETE REPORTING REQUIREMENT REGARDING PROPERTY TAX REVENUE.
TO AMEND THE INCOME TAX ACT OF 1929; AND TO PROVIDE AN APPORTIONMENT FORMULA FOR THE INCOME OF RAILROADS.
TO CREATE INCOME TAX INCENTIVES FOR EMPLOYER-BASED DEPENDENT CARE ASSISTANCE; AND TO CREATE AN INCOME TAX CREDIT FOR EMPLOYER PAYMENTS RELATED TO DEPENDENT CARE ASSISTANCE.
Friday, March 24, 2023
TO AMEND THE DISTRIBUTIONS FROM THE GENERAL REVENUE FUND ACCOUNT; AND TO TRANSFER REVENUES TO THE RESTRICTED RESERVE FUND TO BE USED TO ADDRESS FOOD INSECURITY AND HEALTH NEEDS.
TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS PORT, INTERMODAL, AND WATERWAY DEVELOPMENT GRANT PROGRAM FUND; AND TO CREATE A WATERWAYS INVESTMENT INCOME TAX CREDIT.
Thursday, March 23, 2023
TO EXTEND THE APPLICATION PERIOD FOR THE ARKANSAS MAJOR HISTORIC REHABILITATION INCOME TAX CREDIT ACT.
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO AMEND THE AMOUNT OF THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO INCREASE THE MAXIMUM AMOUNT OF ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDITS THAT MAY BE ISSUED IN A FISCAL YEAR.
TO INCREASE THE MAXIMUM AMOUNT OF TAX CREDITS THAT MAY BE APPROVED IN A FISCAL YEAR UNDER THE DIGITAL PRODUCT AND MOTION PICTURE INDUSTRY DEVELOPMENT ACT OF 2009.
Thursday, March 16, 2023
TO MODIFY THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO CREATE THE SECRETARY OF STATE BUSINESS AND COMMERCIAL SERVICES ELECTRONIC FILING SYSTEM SPECIAL FUND.
TO AMEND THE SALES AND USE TAX LAWS CONCERNING EXEMPTIONS RELATED TO CERTAIN MACHINERY AND EQUIPMENT; AND TO ALLOW A SALES AND USE TAX EXEMPTION FOR CERTAIN MACHINERY AND EQUIPMENT PLACED IN INVENTORY.
Wednesday, March 15, 2023
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS AND TO REDUCE THE METHODS BY WHICH AN EMPLOYER CAN FILE ANNUAL WITHHOLDING STATEMENTS.
Tuesday, March 14, 2023
TO EXTEND THE SUNSET DATE FOR THE ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017; AND TO DECLARE AN EMERGENCY.
TO EXEMPT FROM GROSS INCOME A GAIN BY A TAXPAYER RESULTING FROM THE ACQUISITION OF PROPERTY UNDER THE RIGHT OF EMINENT DOMAIN OR THE THREAT OF CONDEMNATION.
Thursday, March 9, 2023
TO IDENTIFY THE INTANGIBLE PERSONAL PROPERTY OF SELF-SERVICE STORAGE FACILITIES THAT IS EXEMPT FROM PROPERTY TAXES; AND TO REQUIRE A COUNTY ASSESSOR TO PROVIDE AN EXPLANATION RELATED TO A TAXPAYER'S INTANGIBLE PERSONAL PROPERTY.
TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON MOTORBOATS; AND TO SUBJECT CERTAIN USED MOTORBOATS TO A SPECIAL RATE OF TAX.
Wednesday, March 8, 2023
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES BY NONPROFIT YOUTH ORGANIZATIONS.
TO REPEAL THE ARKANSAS RIVER NAVIGATION SYSTEM FUND; TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS PORT, INTERMODAL, AND WATERWAY DEVELOPMENT GRANT PROGRAM FUND; AND TO CREATE A WATERWAYS INVESTMENT INCOME TAX CREDIT.
Monday, March 6, 2023
TO INCREASE THE AMOUNT OF THE HOMESTEAD PROPERTY TAX CREDIT.
TO PROVIDE A SALES TAX EXEMPTION FOR TEXTBOOKS, LIBRARY BOOKS, AND OTHER INSTRUCTIONAL MATERIALS PURCHASED BY LIBRARIES.
Thursday, March 2, 2023
TO CREATE INCOME TAX INCENTIVES FOR EMPLOYER-BASED DEPENDENT CARE ASSISTANCE; AND TO CREATE AN INCOME TAX CREDIT FOR EMPLOYER PAYMENTS RELATED TO DEPENDENT CARE ASSISTANCE.
Tuesday, February 28, 2023
TO DEFINE "HOMESTEAD" FOR PURPOSES OF THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES OF DISABLED VETERANS, AND MINOR DEPENDENT CHILDREN OF DISABLED VETERANS.
Thursday, February 23, 2023
TO ADD THE CONTRACTORS LICENSING BOARD, RESIDENTIAL CONTRACTORS COMMITTEE, AND THE DEPARTMENT OF LABOR AND LICENSING TO THE LIST OF CLAIMANT AGENCIES FOR PURPOSES OF THE SETOFF AGAINST STATE TAX REFUNDS.
TO ALLOW A TAXPAYER RECEIVING MILITARY RETIREMENT OR SURVIVOR BENEFITS TO RECEIVE THE FULL AMOUNT OF THE INCOME TAX EXEMPTION FOR RETIREMENT BENEFITS.
TO AMEND THE DEFINITION OF "QUALIFIED STEEL SPECIALTY PRODUCTS MANUFACTURING FACILITY" FOR THE PURPOSE OF THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
Wednesday, February 22, 2023
TO AMEND THE PREPAYMENT CALCULATION FOR SALES TAX FROM THE PRECEDING CALENDAR YEAR TO THE PRECEDING FISCAL YEAR; AND TO DECLARE AN EMERGENCY.
TO REQUIRE THE ELECTRONIC FILING OF CERTAIN SALES AND USE TAX RETURNS.
Tuesday, February 21, 2023
TO PROVIDE FOR AN INCOME TAX CREDIT FOR AN UNBORN CHILD; AND TO PROVIDE THAT THE "DEPENDENT" INCLUDES AN UNBORN CHILD FOR PURPOSES OF THE PERSONAL INCOME TAX CREDIT.
TO DEFINE "HOMESTEAD" FOR PURPOSES OF THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES OF DISABLED VETERANS, AND MINOR DEPENDENT CHILDREN OF DISABLED VETERANS.
Wednesday, February 15, 2023
TO REQUIRE VOTER APPROVAL OF CERTAIN TAX LEVIES; TO MAKE TECHNICAL CORRECTIONS; AND TO DECLARE AN EMERGENCY.
Tuesday, February 14, 2023
TO PROVIDE FOR AN INCOME TAX CREDIT FOR AN UNBORN CHILD; AND TO PROVIDE THAT THE "DEPENDENT" INCLUDES AN UNBORN CHILD FOR PURPOSES OF THE PERSONAL INCOME TAX CREDIT.
Monday, February 13, 2023
TO CREATE THE ACCESS TO CREDIT FOR OUR RURAL ECONOMY (ACRE) ACT; AND TO PROVIDE AN INCOME TAX DEDUCTION FOR CERTAIN AGRICULTURAL LOANS.
TO INCLUDE MACHINERY AND EQUIPMENT USED IN RESEARCH AND DEVELOPMENT IN THE SALES AND USE TAX EXEMPTION FOR CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING.
TO AMEND THE DEFINITIONS OF “MANUFACTURING” AND “PROCESSING” FOR PURPOSES OF THE USE-TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED TO RETREAD TIRES TO MATCH THEIR DEFINITIONS FOR PURPOSES OF THE SALES-TAX EXEMPTION.
TO AMEND THE LAW CONCERNING THE SALE AND REDEMPTION OF TAX-DELINQUENT PROPERTY; AND TO DECLARE AN EMERGENCY.
Wednesday, February 8, 2023
TO AMEND THE TAX CREDIT FOR THE SUPPORT OF A CHILD WITH A DEVELOPMENTAL DISABILITY; AND TO REMOVE THE REQUIREMENT FOR RECERTIFICATION OF A DEVELOPMENTAL DISABILITY THAT IS EXPECTED TO CONTINUE INDEFINITELY.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR WORKING HORSES AND FENCING USED IN A COMMERCIAL AGRICULTURAL PRODUCTION.
Tuesday, February 7, 2023
TO AMEND THE LAW CONCERNING MANAGEMENT AND SALE OF TAX DELINQUENT LANDS BY THE COMMISSIONER OF STATE LANDS; AND TO STANDARDIZE THE USE OF THE TERM "PARCEL".
TO MODIFY THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO CREATE THE SECRETARY OF STATE BUSINESS AND COMMERCIAL SERVICES ELECTRONIC FILING SYSTEM SPECIAL FUND.
Monday, February 6, 2023
TO ALLOW A REDEMPTION DEED OR SALE DEED TO BE CANCELED AND A PENALTY IMPOSED IF THE PAYMENT INSTRUMENT USED TO REDEEM OR PURCHASE TAX-DELINQUENT PROPERTY FAILS OR IS DISHONORED.
TO AMEND THE LAW CONCERNING THE SALE AND REDEMPTION OF TAX-DELINQUENT PROPERTY; AND TO DECLARE AN EMERGENCY.
TO AMEND THE FREQUENCY AT WHICH EACH COUNTY IS REQUIRED TO APPRAISE ALL REAL ESTATE AT ITS FULL FAIR MARKET VALUE.
TO PROHIBIT LOCAL GOVERNMENTS FROM ENACTING AN INCOME TAX.
Wednesday, February 1, 2023
TO PROHIBIT LOCAL GOVERNMENTS FROM ENACTING AN INCOME TAX.
Tuesday, January 31, 2023
TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO DECLARE AN EMERGENCY.
TO CLARIFY THE EFFECTIVE DATE OF FILING BY MAIL WITH THE TAX APPEALS COMMISSION; AND TO DECLARE AN EMERGENCY.
Monday, January 30, 2023
TO DEFINE "HOMESTEAD" FOR PURPOSES OF THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES OF DISABLED VETERANS, AND MINOR DEPENDENT CHILDREN OF DISABLED VETERANS.
Thursday, January 26, 2023
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO AMEND THE REDUCED SALES AND USE TAX RATE APPLICABLE TO PURCHASES OF USED MOTOR VEHICLES.
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO REPEAL THE SPECIAL RATE OF TAX FOR CERTAIN USED MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS.
Thursday, January 19, 2023
TO URGE CONGRESS TO PERMANENTLY EXTEND THE TAX CUTS AND JOBS ACT OF 2017.
TO EXEMPT FROM GROSS INCOME A GAIN BY A TAXPAYER RESULTING FROM THE ACQUISITION OF PROPERTY UNDER THE RIGHT OF EMINENT DOMAIN OR THE THREAT OF CONDEMNATION.
Monday, January 9, 2023
TO REQUIRE THE GROSS RECEIPTS TAX DUE ON THE RETAIL PURCHASE OF A NEW OR USED MOTORBOAT TO BE REMITTED BY THE BUYER DIRECTLY TO THE DEPARTMENT OF FINANCE AND ADMINISTRATION.
TO AMEND THE INCOME TAX PROVISIONS CONCERNING THE APPORTIONMENT OF BUSINESS INCOME; AND TO REPEAL THE THROWBACK RULE.
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