REVENUE & TAXATION- HOUSE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Tuesday, March 31, 2015
TO CREATE THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM AND TO PROVIDE NEW AVENUES FOR FINANCIAL SELF-SUFFICIENCY FOR ARKANSANS WITH DISABILITIES.
Friday, March 27, 2015
TO EXEMPT CERTAIN ADVERTISING AND PROMOTION TAX RECORDS FROM BEING RELEASED UNDER THE FREEDOM OF INFORMATION ACT OF 1967.
Thursday, March 26, 2015
TO AMEND THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX; AND TO CLARIFY THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX.
TO CLARIFY THE TAX TREATMENT OF CERTAIN FOOD PRODUCTS.
Wednesday, March 25, 2015
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.
Tuesday, March 24, 2015
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.
Monday, March 23, 2015
TO CREATE THE ARKANSAS BROADBAND INFRASTRUCTURE INCENTIVE ACT; AND TO AMEND THE VALUATION METHODS AND TAXATION OF CERTAIN INTANGIBLE PERSONAL PROPERTY.
TO AMEND THE INCOME TAX APPLICABLE TO CAPITAL GAINS.
Thursday, March 19, 2015
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
TO EXEMPT FROM SALES AND USE TAXES SAND AND OTHER PROPPANTS USED DIRECTLY IN CERTAIN MANUFACTURING PROCESSES.
Tuesday, March 17, 2015
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.
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO REPORT ON THE REVENUE IMPACT OF EACH TAX AND EACH TAX CREDIT, DEDUCTION, AND EXEMPTION.
TO AMEND THE LAW CONCERNING COMPENSATION AND BENEFITS OF STATE EMPLOYEES; AND TO ALLOW A STATE EMPLOYEE TO CONTRIBUTE TO CERTAIN COLLEGE SAVINGS PLANS WITH A VOLUNTARY DEDUCTION FROM HIS OR HER PAY.
TO CLARIFY THE TAX TREATMENT OF CERTAIN FOOD PRODUCTS.
TO ESTABLISH AN INDIVIDUAL INCOME TAX CREDIT OPPORTUNITY SCHOLARSHIP PROGRAM; AND TO CREATE AN INCOME TAX CREDIT FOR TUITION PAYMENTS FOR DEPENDENTS WITH CERTAIN DISABILITIES.
TO REDUCE THE INCOME TAX APPLICABLE TO CAPITAL GAINS.
TO ALLOW THE SECRETARY OF STATE TO SETTLE CERTAIN CORPORATE FRANCHISE TAX DISPUTES.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR A LESSEE OF AN INTERMODAL AUTHORITY IN CERTAIN CIRCUMSTANCES.
Thursday, March 12, 2015
AN ACT TO CLARIFY THE TENDER OF PAYMENT TO SET ASIDE THE SALE OF TAX-DELINQUENT LAND.
TO REPEAL OBSOLETE LAWS CONCERNING THE REDEMPTION OF TAX-DELINQUENT LAND.
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.
CONCERNING THE MAINTENANCE OF TAX-DELINQUENT REAL PROPERTY; AND TO PROTECT THE COMMISSIONER OF STATE LANDS FROM LIABILITY FOR THE CONDITION OF THE PREMISES.
TO CLARIFY THE REDEMPTION RIGHTS OF PERSONS WITH MENTAL DISABILITIES, MINORS, AND MEMBERS OF THE ARMED FORCES TO LAND SOLD FOR DELINQUENT TAXES.
TO CLARIFY NOTICE PROCEDURES FOR THE SALE OF TAX DELINQUENT LANDS THAT ARE CLAIMED AS A HOMESTEAD.
Tuesday, March 10, 2015
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 IMPROVE THE FAIRNESS OF TAX ADMINISTRATION.
TO CREATE AN INCOME TAX EXEMPTION FOR PAYMENTS FROM AGRICULTURAL DISASTER PROGRAMS.
TO AMEND THE LAW CONCERNING THE PENALTY IMPOSED FOR PAYING TAXES, LICENSES, OR FEES WITH A CHECK OR OTHER FORM OF PRESENTMENT DRAWN ON AN ACCOUNT WITH INSUFFICIENT FUNDS.
CONCERNING THE SALES TAX LEVIED ON THE PURCHASE OF A MOTOR VEHICLE, TRAILER, OR SEMITRAILER WHEN A USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER IS SOLD AS PART OF AN INSURANCE SETTLEMENT RATHER THAN TRADED IN AS CREDIT OR PARTIAL PAYMENT.
TO EXEMPT CERTAIN ADVERTISING AND PROMOTION TAX RECORDS FROM BEING RELEASED UNDER THE FREEDOM OF INFORMATION ACT OF 1967.
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.
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.
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.
Monday, March 9, 2015
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.
TO AMEND THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX; AND TO CLARIFY THE LAWS CONCERNING THE REAL PROPERTY TRANSFER TAX.
TO CREATE AN INCOME TAX CREDIT FOR RETIRED LAW ENFORCEMENT OFFICERS WHO WORK COLD CASES FOR THE DEPARTMENT OF ARKANSAS STATE POLICE.
TO PROHIBIT THE COLLECTION OF INTERCHANGE FEES ON CERTAIN TAXES AND FEES; AND TO AMEND THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAXES RETURNS.
TO AMEND THE LAW CONCERNING THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAXES RETURNS AND PAYMENTS.
TO ALLOW A TAXPAYER TO APPEAL A FINAL DETERMINATION OR ASSESSMENT OF STATE TAXES BY PAYING A BOND EQUAL TO A PORTION OF THE DELINQUENT TAXES DUE.
Friday, March 6, 2015
TO AMEND THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT; AND TO AMEND THE INCOME TAX CREDITS AVAILABLE FOR WATER RESOURCE CONSERVATION AND DEVELOPMENT PROJECTS.
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.
Thursday, March 5, 2015
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.
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
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.
Wednesday, March 4, 2015
TO CLARIFY THAT PROPERTY USED BY NONPROFIT VETERANS' ORGANIZATIONS IS EXEMPT FROM PROPERTY TAXES.
Tuesday, March 3, 2015
TO EXCLUDE MANUFACTURER REBATES ON MOTOR VEHICLES FROM THE DEFINITIONS USED FOR PURPOSES OF DETERMINING SALES AND USE TAXES.
Monday, March 2, 2015
TO AMEND THE INCOME TAX LAWS CONCERNING THE DEPRECIATION AND EXPENSING OF PROPERTY.
Thursday, February 26, 2015
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.
TO AMEND THE MAXIMUM BENEFIT PERIOD AND WEEKLY BENEFIT AMOUNT UNDER THE DEPARTMENT OF WORKFORCE SERVICES LAW.
TO EXEMPT FROM THE INCOME TAX EDUCATION SCHOLARSHIPS, AWARDS, AND GRANTS FROM NONPROFIT VOLUNTEER SERVICE ORGANIZATIONS.
Wednesday, February 25, 2015
TO EXCLUDE MANUFACTURER REBATES ON MOTOR VEHICLES FROM THE DEFINITIONS USED FOR PURPOSES OF DETERMINING SALES AND USE TAXES.
Tuesday, February 24, 2015
TO AMEND THE LAW APPLICABLE TO THE BUDGET STABILIZATION TRUST FUND; AND TO DECLARE AN EMERGENCY.
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.
Monday, February 23, 2015
TO AMEND THE NET OPERATING LOSS CARRY-FORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX; AND TO MAKE TECHNICAL CHANGES.
TO EXTEND THE NET OPERATING LOSS CARRY-FORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX; AND TO MAKE TECHNICAL CHANGES.
TO EXTEND TAX INCENTIVES AND PROVIDE COMPETITIVE TAX EXEMPTIONS TO QUALIFIED MANUFACTURERS OF STEEL.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY AN IRRIGATION WELL OR A RICE WELL.
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.
Thursday, February 19, 2015
TO ALLOCATE A PORTION OF PUNITIVE DAMAGES AWARDS TO THE STATE; AND TO CREATE THE TAX RELIEF FUND.
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.
TO PHASE IN AN INCOME TAX EXEMPTION FOR RETIREMENT AND SURVIVOR BENEFITS FROM THE UNIFORMED SERVICES.
TO AMEND AND EXPAND THE ARKANSAS ARTS AND CULTURAL DISTRICTS ACT; AND TO CREATE TAX INCENTIVES RELATED TO ARTS AND CULTURAL DISTRICTS.
TO AMEND AND EXPAND THE ARKANSAS CENTRAL BUSINESS IMPROVEMENT DISTRICT REHABILITATION AND DEVELOPMENT INVESTMENT TAX CREDIT ACT.
Wednesday, February 18, 2015
TO ALLOW THE SECRETARY OF STATE TO SETTLE CERTAIN CORPORATE FRANCHISE TAX DISPUTES.
TO AMEND THE INCOME TAX APPLICABLE TO CAPITAL GAINS.
TO CREATE AN INCOME TAX EXEMPTION FOR INCENTIVES RECEIVED UNDER THE COMMUNITY MATCH RURAL PHYSICIAN RECRUITMENT PROGRAM.
Tuesday, February 17, 2015
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR A MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
Friday, February 13, 2015
AN ACT TO REQUIRE WINERIES TO COLLECT LOCAL TAXES ON DIRECT SHIPMENTS OF WINE.
Thursday, February 12, 2015
AN ACT FOR THE DEPARTMENT OF FINANCE AND ADMINISTRATION - MANAGEMENT SERVICES DIVISION REAPPROPRIATION.
Tuesday, February 10, 2015
Monday, February 9, 2015
TO STAY THE COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES PENDING APPEAL OF THE PERSONAL PROPERTY TAX ASSESSMENT.
Friday, February 6, 2015
TO PERMIT A TAX CREDIT FOR EMPLOYERS PROVIDING PAID FAMILY AND MEDICAL LEAVE TO QUALIFIED EMPLOYEES.
Wednesday, February 4, 2015
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY.
Tuesday, February 3, 2015
TO AMEND THE LAW CONCERNING REAL PROPERTY TRANSFER TAX AFFIDAVITS OF COMPLIANCE AND RECEIPTS.
TO CREATE THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM AND TO PROVIDE NEW AVENUES FOR FINANCIAL SELF-SUFFICIENCY FOR ARKANSANS WITH DISABILITIES.
Monday, February 2, 2015
TO AMEND THE EQUITY INVESTMENT INCENTIVE ACT OF 2007.
Thursday, January 29, 2015
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.
Wednesday, January 28, 2015
TO PROVIDE A TAX CREDIT AGAINST INCOME TAX FOR BUSINESSES WHO EMPLOY RECENTLY RETURNED COMBAT VETERANS.
Tuesday, January 27, 2015
TO AMEND THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR A LESSEE OF AN INTERMODAL AUTHORITY IN CERTAIN CIRCUMSTANCES.
TO AMEND THE COUNTY AND REGIONAL INDUSTRIAL DEVELOPMENT COMPANY ACT; AND TO EXTEND THE TAX CREDIT ALLOWED UNDER THE COUNTY AND REGIONAL INDUSTRIAL DEVELOPMENT COMPANY ACT.
Thursday, January 22, 2015
TO MODIFY THE ALLOCATION OF RECYCLING TAX CREDIT AMONG OWNERS IF AN ARKANSAS PUBLIC RETIREMENT SYSTEM IS AN OWNER; AND TO DECLARE AN EMERGENCY.
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.
Wednesday, January 21, 2015
TO AMEND THE LAW CONCERNING THE SALES AND USE TAX EXEMPTION FOR SALES BY A CHARITABLE ORGANIZATION.
Monday, January 12, 2015
TO CONVERT THE MOTOR FUEL, DISTILLATE SPECIAL FUEL, AND LIQUEFIED GAS SPECIAL FUEL TAXES TO A PERCENTAGE OF THE SALES PRICE; TO DEDICATE EXCESS REVENUES TO THE REPAYMENT OF AMENDMENT 91 BONDS; AND TO DECLARE AN EMERGENCY.
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.