REVENUE & TAXATION- HOUSE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Thursday, April 18, 2013
TO REDUCE THE SALES AND USE TAX RELATING TO THE PARTIAL REPLACEMENT AND REPAIR OF MACHINERY AND EQUIPMENT USED DIRECTLY IN MANUFACTURING; AND TO PROVIDE A REFUND MECHANISM FOR CERTAIN SALES AND USE TAXES.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AQUACULTURE AND HORTICULTURE EQUIPMENT.
TO AMEND THE LAWS CONCERNING THE STANDARD DEDUCTION AND THE INCOME TAX ON CAPITAL GAINS.
TO CREATE THE VOLUNTEER FIREFIGHTER TAX PROTECTION ACT.
TO AMEND THE INCOME TAX RATES AND BRACKETS; AND TO ADJUST THE MINIMUM AND MAXIMUM DOLLAR AMOUNTS IN CERTAIN INCOME TAX BRACKETS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AQUACULTURE AND HORTICULTURE EQUIPMENT.
TO AMEND THE DISPOSITION OF REVENUES GENERATED BY THE AD VALOREM TAX ASSESSED ON CERTAIN UTILITIES AND CARRIERS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR DENTAL APPLIANCES SOLD BY OR TO DENTISTS OR CERTAIN OTHER PROFESSIONALS.
TO REDUCE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS.
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY OR ALLOWANCES RECEIVED BY ACTIVE DUTY MEMBERS OF THE ARMED SERVICES.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR TIMBER HARVESTING MACHINERY, EQUIPMENT, AND RELATED ATTACHMENTS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY A GRAIN DRYING AND STORAGE FACILITY.
TO REDUCE THE STATE SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS IF CERTAIN FUND BALANCES EXIST; AND TO DECLARE AN EMERGENCY.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR EXPENDABLE SUPPLIES FOR FARM MACHINERY.
Friday, April 12, 2013
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR NONPROFIT BLOOD DONATION ORGANIZATIONS.
Thursday, April 11, 2013
TO CREATE AN INCOME TAX EXEMPTION FOR QUALIFIED DROP-IN BIOFUELS MANUFACTURERS.
Wednesday, April 10, 2013
TO PROVIDE ADDITIONAL METHODS FOR COLLECTING DELINQUENT FIRE DEPARTMENT FEES AND DUES; AND TO ALLOW THE COMMISSIONER OF STATE LANDS TO ASSESS A PENALTY TO BENEFIT CERTAIN FIRE DEPARTMENTS.
Wednesday, April 3, 2013
TO REDUCE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAWS CONCERNING THE STANDARD DEDUCTION AND THE INCOME TAX ON CAPITAL GAINS.
Monday, April 1, 2013
TO AMEND THE TAX APPLICABLE TO LONG-TERM RENTALS OF VEHICLES; TO REQUIRE THAT THE LONG-TERM RENTAL VEHICLE TAX BE PAID ON EACH RENTAL; AND TO LOWER THE THRESHOLD FOR THE EXPIRATION OF THE LONG-TERM RENTAL VEHICLE TAX.
Thursday, March 28, 2013
TO REQUIRE THAT A CERTAIN AMOUNT OF MONEYS IN THE AD VALOREM TAX FUND BE USED TO SUPPORT THE ASSESSMENT COORDINATION DEPARTMENT; AND TO DECLARE AN EMERGENCY.
Wednesday, March 27, 2013
TO AMEND THE ALTERNATIVE FUELS TAX LAW; TO AMEND THE EXCISE TAX LEVIED ON ALTERNATIVE FUELS; TO CREATE A FAIR AND EQUITABLE METHOD OF MAINTAINING THE ROADS IN THE STATE; AND TO DECLARE AN EMERGENCY.
TO REVISE THE CORPORATE FRANCHISE TAX FILING AND REMITTANCE DEADLINE; AND TO DECLARE AN EMERGENCY,
TO ALLOW THE EXTENSION OF THE PERIOD DURING WHICH A COUNTY SALES AND USE TAX LEVIED FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE MAY BE LEVIED AND SHALL NOT BE REPLACED OR REDUCED.
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE; AND TO MAKE TECHNICAL CORRECTIONS TO THE INCOME TAX LAWS.
TO AMEND THE DEADLINE FOR THE SECRETARY OF STATE'S PROCLAMATION REGARDING CORPORATE CHARTER FORFEITURES.
Tuesday, March 26, 2013
TO AID THE ADMINISTRATION, SALE, AND CONVEYANCE OF TAX-DELINQUENT LANDS.
Friday, March 22, 2013
TO ALLOW REVENUES FROM THE TEMPORARY SALES AND USE TAX LEVIED UNDER AMENDMENT 91 TO THE ARKANSAS CONSTITUTION TO BE PLEDGED TO RETIRE LOCAL CAPITAL IMPROVEMENT BONDS ISSUED FOR CERTAIN PROJECTS.
Tuesday, March 12, 2013
TO AMEND ARKANSAS LAW RELATING TO THE TAX TREATMENT OF MOTOR VEHICLES; TO AMEND THE LAW RELATING TO THE SALES AND USE TAX LEVIED ON MOTOR VEHICLES; AND TO AMEND THE LAW RELATING TO REBATES AND DISCOUNTS FOR MOTOR VEHICLES.
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR A MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY A VOLUNTEER FIRE DEPARTMENT.
TO CREATE THE ARKANSAS EDUCATION HOMESTEAD PROPERTY TAX CREDIT ACT; AND TO CREATE AN ADDITIONAL HOMESTEAD PROPERTY TAX CREDIT.
TO PROVIDE AN INCOME TAX CREDIT FOR CURRICULUM-BASED SUPPLIES PURCHASED AND USED BY AN EDUCATOR.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR EQUIPMENT AND OTHER ITEMS AND SERVICES USED TO PROVIDE WIRELESS BROADBAND.
TO CREATE AN EXEMPTION FROM SALES AND USE TAX FOR CONSTRUCTION MATERIALS PURCHASED WITH PUBLICLY FUNDED BONDS AND USED FOR PUBLIC ROAD CONSTRUCTION PROJECTS.
TO CREATE A LIMITED EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY AND ALLOWANCES OF FOREIGN SERVICE PERSONNEL.
TO PROVIDE TAX INCENTIVES FOR CERTAIN MANUFACTURERS RELATING TO LIGNITE; AND TO CREATE AN INCOME TAX EXEMPTION FOR QUALIFIED LIGNITE-TO-SYNCRUDE MANUFACTURERS.
TO CREATE TAX INCENTIVES FOR CERTAIN WEAPONS MANUFACTURERS THAT RELOCATE TO ARKANSAS.
Monday, March 11, 2013
TO AMEND THE ARKANSAS INCOME TAX LAWS; TO REDUCE THE ARKANSAS INCOME TAX; AND TO REDUCE INCENTIVES, CREDITS, AND DEDUCTIONS RELATED TO THE INCOME TAX.
TO AMEND ARKANSAS LAW CONCERNING THE SALES AND USE TAX TREATMENT OF CERTAIN MODES OF TRANSPORTATION.
AN ACT TO PROVIDE A TAX CREDIT FOR SMALL BUSINESSES THAT HIRE RECENTLY RETURNED COMBAT VETERANS; AND FOR OTHER PURPOSES.
TO EXEMPT FROM THE INCOME TAX CERTAIN EDUCATION AWARDS, GRANTS, AND SCHOLARSHIPS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR FOOD AND FOOD INGREDIENTS PURCHASED BY A STATE ENTITY AND USED FOR CERTAIN PURPOSES.
TO AMEND AND EXPAND THE ARKANSAS CENTRAL BUSINESS IMPROVEMENT DISTRICT REHABILITATION AND DEVELOPMENT INVESTMENT TAX CREDIT ACT.
TO AMEND AND EXPAND THE ARKANSAS ARTS AND CULTURAL DISTRICTS ACT; AND TO CREATE TAX INCENTIVES RELATED TO ARTS AND CULTURAL DISTRICTS.
TO CREATE A LIMITED EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED IN THE MANUFACTURE OF STEEL PIPE.
TO AMEND THE LAWS CONCERNING THE STANDARD DEDUCTION AND THE INCOME TAX ON CAPITAL GAINS.
TO ADJUST THE INCOME LEVELS SUBJECT TO CERTAIN INCOME TAX RATES; AND TO INCREASE THE NUMBER OF PERSONS ENTITLED TO USE THE LOW-INCOME TAX TABLES.
TO ADOPT CURRENT INTERNAL REVENUE CODE PROVISIONS CONCERNING THE COMPUTATION OF INCOME TAX WHEN A TAXPAYER RESTORES AN AMOUNT HELD UNDER A CLAIM OF RIGHT.
Friday, March 8, 2013
TO CREATE THE SMALL BUSINESS TAX FAIRNESS ACT; TO REQUIRE COMBINED REPORTING FOR INCOME TAX PURPOSES; AND TO LEVY A FLAT INCOME TAX ON CORPORATIONS.
Thursday, March 7, 2013
TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS FORESTRY COMMISSION AND TO INCREASE THE TAX LEVIED UNDER THE FOREST FIRE PROTECTION TAX ACT OF 1969.
TO PROVIDE AN INCOME TAX CREDIT FOR PREMIUM PAYMENTS MADE FOR A LONG-TERM CARE INSURANCE POLICY.
TO REDUCE TAXES BY INCREASING THE STANDARD DEDUCTION.
TO CREATE AN INCOME TAX CREDIT FOR SOLAR ENERGY SYSTEMS.
TO PROVIDE ADDITIONAL MEASURES TO COLLECT DELINQUENT PROPERTY TAXES, PENALTIES, AND INTEREST ON MINERAL RIGHTS.
Wednesday, March 6, 2013
AN ACT TO AMEND ARKANSAS LAW CONCERNING FEES AND PENALTIES ASSESSED BY AGENCIES.
TO AMEND THE PROPERTY TAX EXEMPTION FOR A SURVIVING SPOUSE OF A DECEASED VETERAN; AND TO ALLOW A SURVIVING SPOUSE OF A DECEASED VETERAN TO CLAIM A PROPERTY TAX EXEMPTION REGARDLESS OF SUBSEQUENT MARITAL STATUS.
TO CREATE A LIMITED INCOME TAX EXEMPTION FOR QUALIFIED PHOTOVOLTAIC MANUFACTURERS.
TO EQUALIZE THE SALES TAX TREATMENT OF DUES AND MEMBERSHIP FEES FOR CERTAIN CLUBS AND FACILITIES; AND TO LEVY A SALES TAX ON DUES AND MEMBERSHIP FEES TO CERTAIN FACILITIES AND CLUBS.
Tuesday, March 5, 2013
TO AUTHORIZE GENERAL USE OF SEVERANCE GAS TURNBACK FUNDS BY MUNICIPALITIES; AND TO MAKE TECHNICAL CORRECTIONS.
Monday, March 4, 2013
TO CLARIFY THE FORMS OF PAYMENT ACCEPTED FOR THE REDEMPTION OF TAX-DELINQUENT LAND OR TO SET ASIDE A SALE OF TAX-DELINQUENT LAND.
Friday, March 1, 2013
TO GRADUALLY REDUCE THE INCOME TAX LEVIED ON INDIVIDUALS, TRUSTS, AND ESTATES; TO AMEND THE INCOME TAX RATES AND BRACKETS OVER FOUR YEARS; AND TO ADJUST THE DOLLAR AMOUNTS IN CERTAIN INCOME TAX BRACKETS.
TO AMEND THE INCOME TAX RATES AND BRACKETS; AND TO ADJUST THE MINIMUM AND MAXIMUM DOLLAR AMOUNTS IN CERTAIN INCOME TAX BRACKETS.
Wednesday, February 27, 2013
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY PEANUT FACILITIES.
Monday, February 25, 2013
TO AUTHORIZE FUND TRANSFERS TO PAY STATE AND LOCAL SALES AND USE TAXES FOR THE PURCHASE OF STATE VEHICLES; AND TO DECLARE AN EMERGENCY.
TO PROVIDE COMPENSATION FOR WORK DONE TO TAX-DELINQUENT LANDS TO PREVENT DETERIORATION OR TO COMPLY WITH CODE REQUIREMENTS.
CONCERNING THE COLLECTION MECHANISM FOR THE PARKS TAX.
Friday, February 22, 2013
TO AMEND SALES AND USE TAX LAWS TO CONFORM TO THE STREAMLINED SALES AND USE TAX AGREEMENT.
Thursday, February 21, 2013
TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, AND ESTATES.
Tuesday, February 19, 2013
TO EXEMPT HEARING AIDS FROM THE REQUIREMENT THAT PROSTHETIC DEVICES BE PRESCRIBED BY A PHYSICIAN TO BE ELIGIBLE FOR THE SALES AND USE TAX EXEMPTION IF CERTAIN CONDITIONS ARE MET.
TO CREATE THE VOLUNTEER FIREFIGHTER TAX PROTECTION ACT.
TO LIMIT THE INCREASE IN GENERAL REVENUE EXPENDITURES FROM YEAR TO YEAR; AND TO CREATE A NEXUS BETWEEN THE AMOUNT OF GENERAL REVENUE EXPENDITURES AND THE GROWTH OF THE STATE DISPOSABLE PERSONAL INCOME.
Thursday, February 14, 2013
TO ALLOW THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ENTER INTO AN INSTALLMENT AGREEMENT WITH A TAXPAYER WHO HAS INDIVIDUAL INCOME TAX DEBT IF CERTAIN CONDITIONS ARE MET.
TO INCLUDE THE ARKANSAS REAL ESTATE COMMISSION WITHIN THE DEFINITION OF “CLAIMANT AGENCY” FOR THE PURPOSE OF OBTAINING A SETOFF AGAINST STATE TAX REFUNDS FOR DEBTS OWED TO THE STATE.
Monday, February 11, 2013
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR COINS, CURRENCY, AND BULLION.
TO ENCOURAGE DISASTER PREPAREDNESS BY CREATING A SALES AND USE TAX EXEMPTION FOR DISASTER-PREPAREDNESS SUPPLIES FOR A LIMITED PERIOD OF TIME AND TO DECLARE AN EMERGENCY.
Friday, February 8, 2013
TO AMEND THE SALES AND USE TAX EXEMPTION FOR CERTAIN MACHINERY AND EQUIPMENT.
Thursday, February 7, 2013
TO CREATE A SALES AND USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS PURCHASED TO CONSTRUCT, REPAIR, OR REMODEL A FACILITY TO BE USED BY AN EXEMPT ENTITY.
Friday, February 1, 2013
TO ALLOW AN EARNED INCOME TAX CREDIT AGAINST ARKANSAS INCOME TAX LIABILITY.
Thursday, January 31, 2013
TO REDUCE THE STATE SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS IF CERTAIN FUND BALANCES EXIST; AND TO DECLARE AN EMERGENCY.
TO REDUCE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
Wednesday, January 30, 2013
TO CLARIFY THE SALES TAX TREATMENT OF SERVICE FEES AND DEDUCTIBLES CHARGED PURSUANT TO A CONTRACT.
Tuesday, January 29, 2013
TO PROVIDE ADDITIONAL METHODS FOR COLLECTING DELINQUENT FIRE DEPARTMENT FEES AND DUES; AND TO ALLOW THE COMMISSIONER OF STATE LANDS TO ASSESS A PENALTY TO BENEFIT CERTAIN FIRE DEPARTMENTS.
Tuesday, January 22, 2013
TO LIMIT THE INCREASE IN GENERAL REVENUE EXPENDITURES FROM YEAR TO YEAR; AND TO CREATE A NEXUS BETWEEN THE AMOUNT OF GENERAL REVENUE EXPENDITURES AND THE GROWTH OF THE STATE DISPOSABLE PERSONAL INCOME.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AQUACULTURE AND HORTICULTURE EQUIPMENT.
Monday, January 14, 2013
TO PROVIDE AN INCOME TAX CREDIT FOR NEW VOLUNTEER FIREFIGHTERS.
TO CREATE THE ARKANSAS CAPITAL GAINS REDUCTION ACT OF 2013.
TO CLARIFY THE DEFINITION OF FOOD AND FOOD INGREDIENTS TO INCLUDE DIETARY SUPPLEMENTS FOR SALES AND USE TAX PURPOSES.
TO EXEMPT REPAIR OR REPLACEMENT PARTS FOR FARM EQUIPMENT AND MACHINERY FROM THE GROSS RECEIPTS AND USE TAX.
TO ESTABLISH AN INCOME TAX CREDIT FOR EDUCATION EXPENSES OF DEPENDENTS.
TO CREATE A SALES AND USE TAX EXEMPTION FOR BALE WRAP USED FOR COTTON.