REVENUE & TAXATION- HOUSE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Thursday, March 30, 2017
Status
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.
Wednesday, March 29, 2017
TO AMEND THE CARRY FORWARD PROVISION RELATING TO THE INCOME TAX CREDIT ALLOWED FOR WATER IMPOUNDMENTS.
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
Monday, March 27, 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 EXPAND THE INCOME TAX CREDIT ALLOWED FOR EMPLOYING AN APPRENTICE IN AN APPRENTICESHIP PROGRAM OR WORK-BASED LEARNING PROGRAM.
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.
Thursday, March 23, 2017
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.
Tuesday, March 21, 2017
AN ACT TO AMEND THE LAW CONCERNING THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAX RETURNS AND PAYMENTS.
Friday, March 17, 2017
TO AMEND THE LAW CONCERNING THE SALE AND REDEMPTION OF TAX-DELINQUENT PROPERTY.
TO AMEND THE NOTICE REQUIREMENTS UNDER THE ARKANSAS TAX PROCEDURE ACT.
AN ACT TO AMEND THE LAW CONCERNING THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAX RETURNS AND PAYMENTS.
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.
Wednesday, March 15, 2017
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.
TO AMEND THE DEADLINE FOR ASSESSING TANGIBLE PERSONAL PROPERTY.
TO AMEND AND MODERNIZE THE LAW CONCERNING THE APPORTIONMENT OF INCOME DERIVED FROM MULTISTATE OPERATIONS; TO CHANGE THE METHOD FOR SOURCING OF RECEIPTS FOR SERVICES AND INTANGIBLES.
TO ALLOW AN INCOME TAX INCENTIVE FOR CERTAIN FITNESS AND NUTRITION EXPENSES.
TO EASE THE BURDEN ON TAXPAYERS; TO OFFSET EXCESS REVENUES AVAILABLE TO THE STATE; AND TO AMEND THE USE AND DISTRIBUTION OF CERTAIN REVENUES.
TO CLARIFY THE APPLICATION OF THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT USED FOR WOOD AND WOOD FIBER.
Tuesday, March 14, 2017
Monday, March 13, 2017
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO REPORT THE REVENUE IMPACT OF EACH TAX AND EACH TAX CREDIT, DEDUCTION, AND EXEMPTION.
Thursday, March 9, 2017
TO AMEND ARKANSAS LAW CONCERNING THE FORECAST OF GENERAL REVENUES; AND TO DECLARE AN EMERGENCY.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR CERTAIN PRODUCTS USED BY MANUFACTURERS; AND TO REDUCE THE SALES AND USE TAX APPLICABLE TO COAL USED BY MANUFACTURERS.
Tuesday, March 7, 2017
TO AMEND THE SALES TAX EXEMPTION FOR SALES OF CERTAIN AIRCRAFT; AND TO DECLARE AN EMERGENCY.
TO CREATE A REBATE OF SALES TAX FOR CONSTRUCTION MATERIALS PURCHASED BY THE HIGHWAY DEPARTMENT AND USED FOR PUBLIC ROAD CONSTRUCTION PROJECTS; AND TO CREATE A USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS.
TO AMEND AND MODERNIZE THE LAW CONCERNING THE APPORTIONMENT OF INCOME DERIVED FROM MULTISTATE OPERATIONS; TO CHANGE THE METHOD FOR SOURCING OF RECEIPTS FOR SERVICES AND INTANGIBLES.
Monday, March 6, 2017
TO REQUIRE THAT PARTNERSHIP INCOME BE DETERMINED FOR STATE INCOME TAX PURPOSES BY USING AN APPORTIONMENT METHOD.
TO RETURN EXCESS FEDERAL GRANT FUNDS TO THE UNITED STATES GOVERNMENT; AND TO ENCOURAGE RELIEF OF THE NATIONAL DEBT OF THE UNITED STATES.
TO PROVIDE FOR A PARTIAL REBATE OF DISTILLATE SPECIAL FUEL TAXES IN CERTAIN CIRCUMSTANCES; AND TO CREATE THE DISTILLATE SPECIAL FUEL TAX REFUND FUND.
CONCERNING THE REMITTANCE OF INSURANCE PREMIUM TAXES.
TO AMEND THE EFFECTIVE DATE PROVISION OF ACTS 2017, NO. 141, FOR CERTAIN SECTIONS OF THE ACT.
TO REPEAL PROVISIONS REGARDING THE USE OF SALES AND USE TAX REVENUES FROM REMOTE SELLERS; TO DEPOSIT SALES AND USE TAX REVENUES FROM REMOTE SELLERS INTO A FUND TO BE USED BY THE GENERAL ASSEMBLY; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAWS CONCERNING THE RECORDATION OF DEEDS FOR PURPOSES OF THE REAL PROPERTY TRANSFER TAX.
Thursday, March 2, 2017
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.
TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS EMPLOYED IN CRITICAL TEACHER SHORTAGE AREAS.
TO AMEND THE DISTRIBUTION OF REVENUES DERIVED FROM THE SEVERANCE TAX.
TO ALLOW A PROPERTY TAX EXEMPTION FOR DISABLED VETERANS WITH A ONE HUNDRED PERCENT (100%) TOTAL DISABILITY THAT MAY NOT BE PERMANENT; AND TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE EXEMPTION.
TO AMEND THE TIME LIMITATIONS FOR TAX ASSESSMENTS, COLLECTIONS, REFUNDS, AND PROSECUTION; AND TO LIMIT THE TIME AVAILABLE FOR A TAX AUDIT.
TO EXEMPT CERTAIN DONATED ITEMS FROM SALES AND USE TAXES.
TO AMEND THE INCOME TAX PROVISIONS CONCERNING THE APPORTIONMENT OF BUSINESS INCOME; AND TO REPEAL THE THROWBACK RULE.
TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE TAX; TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; TO MAKE CONFORMING CHANGES.
TO PHASE IN AN EXTENSION OF THE NET OPERATING LOSS CARRY-FORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX; AND TO MAKE TECHNICAL CHANGES.
Wednesday, March 1, 2017
TO IMPROVE THE FAIRNESS OF PROPERTY TAX ADMINISTRATION AND APPEALS.
Monday, February 27, 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.
TO AMEND THE DISTRIBUTION AND USE OF SALES AND USE TAX REVENUES.
Friday, February 24, 2017
TO EXTEND THE STATUTE OF LIMITATIONS FOR DETERMINING THE CORRECT AMOUNT OF TAX DUE IN RELATION TO CERTAIN AMENDED RETURNS OR VERIFIED CLAIMS FOR CREDIT OR REFUND.
TO ESTABLISH A MILEAGE AUDIT APPEAL PROCEDURE FOR REGISTRANTS WHO HAVE RECEIVED APPORTIONED REGISTRATION UNDER THE INTERNATIONAL REGISTRATION PLAN.
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.
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 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.
Wednesday, February 22, 2017
TO AMEND THE SALES AND USE TAX EXEMPTION FOR NEW MOTOR VEHICLES PURCHASED BY NONPROFIT ORGANIZATIONS OR WITH URBAN MASS TRANSIT ADMINISTRATION FUNDS.
TO EXCLUDE MANUFACTURER REBATES ON MOTOR VEHICLES FROM THE DEFINITIONS USED FOR PURPOSES OF DETERMINING SALES AND USE TAXES.
TO CHANGE THE FILING DEADLINE FOR FRANCHISE TAX REPORTS.
Friday, February 17, 2017
TO EXEMPT CERTAIN ELECTION EQUIPMENT FROM SALES AND USE TAXES; AND TO DECLARE AN EMERGENCY.
Thursday, February 16, 2017
TO AMEND THE LAW CONCERNING THE ISSUANCE AND EXPIRATION OF GROSS RECEIPTS TAX PERMITS AND THE COLLECTION OF UNPAID TAXES UPON DISCONTINUATION OF BUSINESS.
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.
Wednesday, February 15, 2017
TO AMEND THE CORPORATE INCOME TAX WITHHOLDING REQUIREMENTS FOR MEMBERS OR OWNERS OF A PASS-THROUGH ENTITY.
Tuesday, February 14, 2017
TO AMEND THE DISTRIBUTION AND USE OF SALES AND USE TAX REVENUES.
TO CREATE AN INCOME TAX CREDIT FOR EDUCATIONAL LOAN PAYMENTS FOR QUALIFIED INDIVIDUALS AND EMPLOYERS OF QUALIFIED INDIVIDUALS.
Monday, February 13, 2017
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
TO REDUCE THE INCOME TAX RATES APPLICABLE TO INDIVIDUALS, TRUSTS, AND ESTATES USING REVENUES DERIVED FROM SALES AND USE TAX FROM SELLERS THAT DO NOT HAVE A PHYSICAL PRESENCE IN THE STATE; AND TO DECLARE AN EMERGENCY.
Thursday, February 9, 2017
TO AMEND THE LAW CONCERNING THE COLLECTION AND DISTRIBUTION OF DELINQUENT PERSONAL TAXES.
TO AMEND THE DEFINITION OF "ECONOMIC DEVELOPMENT PROJECT" UNDER THE LOCAL SALES AND USE TAX ECONOMIC DEVELOPMENT PROJECT FUNDING ACT.
Monday, February 6, 2017
TO PROVIDE FOR THE COLLECTION OF SALES AND USE TAX RATHER THAN USE TAX ON SALES BY CERTAIN REMOTE SELLERS.
TO AMEND THE ANNUAL FRANCHISE TAX FOR CORPORATIONS THAT ARE IN THE PROCESS OF LIQUIDATION.
Thursday, February 2, 2017
TO AMEND THE LAW CONCERNING THE DATES FOR PAYMENT OF DELINQUENT PROPERTY TAXES AND RELATED PENALTIES.
TO CLARIFY THE QUALIFICATIONS AND DUTIES OF COUNTY EQUALIZATION BOARDS.
TO ENSURE THE PROPER COLLECTION AND DISBURSEMENT OF LATE ASSESSMENT FEES.
Wednesday, February 1, 2017
TO PROVIDE FOR A PARTIAL PROPERTY TAX EXEMPTION FOR DISABLED VETERANS IN PROPORTION TO THE EXTENT OF THE DISABILITY OF THE VETERAN.
Tuesday, January 31, 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 CREATE THE TEACHER'S CLASSROOM INVESTMENT DEDUCTION.
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY AND ALLOWANCES OF FOREIGN SERVICE PERSONNEL.
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 EXEMPT FROM THE INDIVIDUAL INCOME TAX EDUCATION SCHOLARSHIPS, AWARDS, AND GRANTS FROM NONPROFIT VOLUNTEER SERVICE ORGANIZATIONS.
TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS THAT EMPLOY A RECENTLY RETURNED VETERAN.
Monday, January 30, 2017
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE; AND TO CLARIFY PROVISIONS CONCERNING CHILD SUPPORT PAYMENTS AND GAMBLING LOSSES.
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.
TO ALLOW A BUSINESS ENGAGED IN THE BUSINESS OF RENTING HEAVY EQUIPMENT PROPERTY TO COLLECT A RECOVERY FEE FROM CERTAIN CONSUMERS.
Tuesday, January 24, 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 CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY.
Monday, January 23, 2017
TO CREATE THE TAX REFORM AND RELIEF ACT OF 2017; AND TO DECLARE AN EMERGENCY.
TO REPEAL THE REQUIREMENT THAT CERTAIN RETAILERS PREPAY SALES TAXES.
TO AMEND THE INCOME TAX DEDUCTION ALLOWED FOR MEDICAL AND DENTAL EXPENSES; AND TO REMOVE THE THRESHOLD FOR CLAIMING AN INCOME TAX DEDUCTION FOR MEDICAL AND DENTAL EXPENSES.
TO REDUCE INCOME TAX RATES IN CERTAIN CIRCUMSTANCES; AND TO REDUCE INCOME TAX RATES BASED ON THE GROWTH OF INCOME TAX COLLECTIONS.
TO REPEAL THE EXEMPTION FOR AND REQUIRE THE DISCLOSURE OF CERTAIN ADVERTISING AND PROMOTION TAX RECORDS UNDER THE FREEDOM OF INFORMATION ACT OF 1967
Thursday, January 19, 2017
TO AMEND THE LAW CONCERNING THE SALES AND USE TAX EXEMPTION FOR SALES BY A CHARITABLE ORGANIZATION.
Wednesday, January 18, 2017
TO PROVIDE FOR A RECOVERY FEE ON THE RENTAL OF HEAVY EQUIPMENT PROPERTY; AND TO REQUIRE THAT MONEYS COLLECTED AS A RECOVERY FEE BE USED TO PAY AD VALOREM TAXES ON TANGIBLE PERSONAL PROPERTY.
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 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.
Wednesday, January 11, 2017
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 CLARIFY THE MEANING OF "ACTUAL AND OBVIOUS ERRORS" ON THE PART OF A COUNTY ASSESSOR IN THE ASSESSMENT OF REAL AND PERSONAL PROPERTY; AND TO DECLARE AN EMERGENCY.
Monday, January 9, 2017
TO REGULATE THE SALE OF TAX-DELINQUENT PROPERTY; AND TO PROHIBIT OWNERS OF TAX-DELINQUENT PROPERTY FROM BIDDING ON OR PURCHASING TAX-DELINQUENT PROPERTY.
TO CREATE AN INCOME TAX EXEMPTION FOR INCENTIVES RECEIVED UNDER THE COMMUNITY MATCH RURAL PHYSICIAN RECRUITMENT PROGRAM.
TO EXEMPT CERTAIN BUSES, COACHES, AND OTHER MOTOR VEHICLES FROM SALES AND USE TAXES.
TO CREATE AN INCOME TAX EXEMPTION FOR RETIREMENT AND SURVIVOR BENEFITS FROM THE UNIFORMED SERVICES.
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