REVENUE & TAXATION- HOUSE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Wednesday, April 21, 2021
TO AMEND THE LAW CONCERNING DELINQUENT PROPERTY TAXES; AND TO AMEND THE LAW CONCERNING THE FEE CHARGED FOR SETTING OFF DEBTS AGAINST STATE TAX REFUNDS.
TO CLARIFY THE ALLOCATION OF NONRESIDENT INCOME FOR ARKANSAS INCOME TAX PURPOSES; AND TO DECLARE AN EMERGENCY.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR COINS, CURRENCY, AND BULLION.
Monday, April 19, 2021
TO AMEND THE DEFINITION OF “PROJECT COSTS” UNDER THE CONSOLIDATED INCENTIVE ACT OF 2003; AND TO EXTEND THE TIME PERIOD DURING WHICH PROJECT COSTS MAY BE INCURRED FOR CERTAIN RETENTION TAX CREDIT PROJECTS.
Thursday, April 15, 2021
TO CREATE A TAX CREDIT FOR ELIGIBLE CONTRIBUTIONS MADE TO A SPONSOR-GRANTING ORGANIZATION UNDER THE PHILANTHROPIC INVESTMENT IN ARKANSAS KIDS PROGRAM.
TO AMEND THE DEFINITION OF “INSTRUCTIONAL MATERIALS” FOR PURPOSES OF THE SALES TAX EXEMPTION FOR INSTRUCTIONAL MATERIALS PURCHASED BY A SCHOOL; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAW CONCERNING THE SALES TAX HOLIDAY; TO EXEMPT CERTAIN ELECTRONIC DEVICES DURING THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAW CONCERNING THE REDUCED SALES AND USE TAX RATE FOR UTILITIES USED BY MANUFACTURERS; AND TO APPLY A REDUCED SALES AND USE TAX RATE TO SALES OF COAL FOR USE IN MANUFACTURING.
Wednesday, April 14, 2021
TO AMEND THE ARKANSAS TAX-DEFERRED TUITION SAVINGS PROGRAM ACT; TO ADOPT RECENT CHANGES CONTAINED IN THE INTERNAL REVENUE CODE; AND TO CHANGE THE NAME OF THE PROGRAM.
Tuesday, April 13, 2021
TO REQUIRE THE ASSESSMENT COORDINATION DIVISION TO ISSUE CERTAIN ANNUAL REPORTS; AND TO PROHIBIT NEW OR UPDATED ASSESSMENT GUIDELINES FROM BECOMING EFFECTIVE UNTIL THEY HAVE BEEN REPORTED TO LEGISLATIVE COUNCIL.
Monday, April 12, 2021
TO PROVIDE A REDUCED SALES AND USE TAX RATE FOR CERTAIN USED MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS.
TO REQUIRE PEER-TO-PEER CAR-SHARING PROGRAMS TO COLLECT AND REMIT SALES AND USE TAX AND THE RENTAL-VEHICLE TAX UNDER CERTAIN CONDITIONS.
TO EXEMPT THE PURCHASE OF DIGITAL BOOKS AND ELECTRONIC SUBSCRIPTIONS FROM SALES AND USE TAX WHEN PURCHASED BY A PUBLIC SCHOOL OR LIBRARY.
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, April 8, 2021
TO AMEND THE LAW GOVERNING THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO AMEND THE DEFINITION OF “QUALIFIED SPECIALTY STEEL PRODUCTS MANUFACTURING FACILITY”.
Monday, April 5, 2021
TO PROVIDE FOR THE DISCLOSURE OF LIMITED INFORMATION ON CERTAIN CREDITS AND REBATES OF SALES AND USE TAX TO IMPACTED LOCAL GOVERNMENTS.
TO REQUIRE DISCLOSURE OF CERTAIN SALES AND USE TAX DATA TO CERTAIN POLITICAL SUBDIVISIONS; AND TO MAINTAIN THE CONFIDENTIALITY OF THE DATA WHEN RECEIVED BY A POLITICAL SUBDIVISION.
TO CREATE A TEMPORARY TAX CREDIT FOR ALL CHILDCARE EXPENSES CAUSED BY THE EMERGENCY DECLARATIONS ASSOCIATED WITH CORONAVIRUS-2019 (COVID-19).
Thursday, April 1, 2021
TO TEMPORARILY EXTEND THE INCOME TAX FILING DEADLINE; AND TO DECLARE AN EMERGENCY.
TO INCREASE THE USE OF THE PROGRAM CREATED UNDER THE ARKANSAS PUBLIC ROADS IMPROVEMENTS CREDIT ACT BY MAKING IT EASIER TO USE THE TAX CREDIT PROVIDED UNDER THE ACT.
TO AMEND THE LAW CONCERNING EXTENSIONS OF TIME TO FILE INCOME TAX RETURNS; AND TO EXTEND THE EXTENDED DEADLINE FOR FILING A STATE INCOME TAX RETURN.
TO CREATE THE AUTOMATIC TAXPAYER REFUND TRUST FUND AND PROVIDE FOR ITS FUNDING; AND TO SET THE CONDITIONS UNDER WHICH TAXPAYERS SHALL RECEIVE AUTOMATIC REFUNDS.
Monday, March 29, 2021
TO AMEND THE LAW CONCERNING DISTRIBUTIONS FROM THE GENERAL REVENUE FUND ACCOUNT; AND TO PROVIDE FOR A TRANSFER FROM THE GENERAL REVENUE FUND ACCOUNT TO THE GRADUATE MEDICAL EDUCATION FUND.
TO CREATE AN INCOME TAX CREDIT FOR DONATIONS TO THE GRADUATE MEDICAL EDUCATION FUND.
TO ALLOW CERTAIN WAGES OF CERTAIN CLASSROOM TEACHERS TO BE DEDUCTED FROM NET INCOME.
Monday, March 22, 2021
TO AMEND THE LAW REGARDING A METHOD AND PROCEDURE FOR VALUATION OF PROPERTY FOR TAXATION PURPOSES UNDER ARKANSAS CONSTITUTION, ARTICLE 16, § 5; AND TO AMEND THE LAW GOVERNING THE VALUATION PROCEDURES FOR CERTAIN PROPERTY.
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY.
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS PURCHASED TO REPAIR AGRICULTURAL EQUIPMENT AND MACHINERY AND TIMBER EQUIPMENT AND MACHINERY.
TO ADOPT FEDERAL LAW CONCERNING INCOME TAX DEDUCTIONS FOR DEPRECIATION AND THE EXPENSING OF PROPERTY.
Wednesday, March 17, 2021
TO CREATE INCOME TAX CREDITS FOR BEGINNING FARMERS AND OWNERS OF AGRICULTURAL ASSETS.
TO CREATE AN INCOME TAX CREDIT FOR IMPROVEMENTS OR ADDITIONS TO BROADBAND TELECOMMUNICATIONS SERVICES IN CERTAIN AREAS.
Tuesday, March 16, 2021
TO REVERSE CHANGES MADE UNDER ACT 819 OF 2019 AND RETURN THE ADMINISTRATION AND COLLECTION OF THE FRANCHISE TAX TO THE SECRETARY OF STATE; AND TO DECLARE AN EMERGENCY.
Monday, March 15, 2021
TO EXEMPT DELIVERY CHARGES FROM THE LEVY OF SALES AND USE TAX AND THE ARKANSAS SPECIAL EXCISE TAXES.
TO REQUIRE THE ASSESSMENT COORDINATION DIVISION TO ISSUE CERTAIN ANNUAL REPORTS; AND TO PROHIBIT NEW OR UPDATED ASSESSMENT GUIDELINES FROM BECOMING EFFECTIVE UNTIL THEY HAVE BEEN REPORTED TO LEGISLATIVE COUNCIL.
Thursday, March 11, 2021
TO CREATE THE REBOOT PILOT PROGRAM; AND TO CREATE AN INCOME TAX CREDIT FOR BUSINESSES THAT HIRE CERTAIN FORMER OFFENDERS.
TO CREATE THE LOGGING AND WOOD FIBER TRANSPORTATION JOB CREATION INCENTIVE ACT; AND TO CREATE THE ARKANSAS WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT.
TO AMEND THE LAW CONCERNING THE HEARING AND APPEAL OF STATE TAX DISPUTES; AND TO PROVIDE CONFORMING CHANGES RELATED TO THE CREATION OF THE INDEPENDENT TAX APPEALS COMMISSION ACT.
Wednesday, March 10, 2021
TO AMEND THE LAW CONCERNING DELINQUENT PROPERTY TAXES; AND TO AMEND THE LAW CONCERNING THE FEE CHARGED FOR SETTING OFF DEBTS AGAINST STATE TAX REFUNDS.
Thursday, March 4, 2021
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO THE YOUNG MEN'S CHRISTIAN ASSOCIATION; AND TO DECLARE AN EMERGENCY.
TO REPEAL THE SALES AND USE TAX EXEMPTION FOR THE SALE OF A MOTOR VEHICLE TO A PERSON ENGAGED IN THE BUSINESS OF RENTING MOTOR VEHICLES.
Wednesday, March 3, 2021
TO AMEND THE TAX TREATMENT OF CERTAIN MANUFACTURING EQUIPMENT FOR SOLAR ENERGY PRODUCTION; TO DEFINE “QUALIFYING SOLAR EQUIPMENT”; AND TO EXEMPT THE SALE OF QUALIFYING SOLAR EQUIPMENT FROM SALES AND USE TAX.
TO AMEND THE INCOME TAX LAWS RELATING TO CERTAIN TRUSTS; TO PRESERVE CERTAIN TRUST ASSETS; AND TO EXEMPT CERTAIN TRUSTS FROM INCOME TAX.
Tuesday, March 2, 2021
TO CHANGE THE AMOUNT OF SALES AND USE TAX OWED WHEN REPLACING CERTAIN STOLEN PROPERTY.
TO ALLOW THE SALES AND USE TAX EXEMPTION FOR SALES FOR RESALE TO APPLY TO ITEMS SOLD FOR USE IN PRINTING; AND TO AMEND THE SALES AND USE TAX EXEMPTION FOR CERTAIN MACHINERY AND EQUIPMENT.
Wednesday, February 24, 2021
TO INCREASE THE ANNUAL CAP ON AND EXTEND THE SUNSET DATE OF THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT; AND TO AMEND THE USE OF FEES COLLECTED UNDER THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT.
Tuesday, February 23, 2021
TO PHASE OUT THE SOFT DRINK TAX; AND TO PROVIDE FOR ADDITIONAL AMOUNTS TO BE DISTRIBUTED TO OFFSET THE REVENUE REDUCTION RESULTING FROM THE PHASEOUT OF THE SOFT DRINK TAX.
TO REQUIRE THE ASSESSMENT COORDINATION DIVISION TO ISSUE CERTAIN ANNUAL REPORTS; AND TO PROHIBIT NEW OR UPDATED ASSESSMENT GUIDELINES FROM BECOMING EFFECTIVE UNTIL THEY HAVE BEEN REPORTED TO LEGISLATIVE COUNCIL.
Monday, February 22, 2021
TO CREATE AN INCOME TAX CREDIT FOR RETIRED LAW ENFORCEMENT OFFICERS WHO WORK COLD CASES FOR THE DIVISION OF ARKANSAS STATE POLICE.
TO AMEND THE ARKANSAS TAX-DEFERRED TUITION SAVINGS PROGRAM ACT; TO ADOPT RECENT CHANGES CONTAINED IN THE INTERNAL REVENUE CODE; AND TO CHANGE THE NAME OF THE PROGRAM.
Wednesday, February 10, 2021
TO AMEND THE LAW CONCERNING THE CONFIDENTIALITY OF STATE TAX RECORDS AND OTHER REVENUE INFORMATION; AND TO ALLOW THE BUREAU OF LEGISLATIVE RESEARCH TO HAVE DIRECT ACCESS TO STATE TAX RECORDS AND OTHER REVENUE INFORMATION.
Tuesday, February 9, 2021
TO CREATE PAISLEY'S LAW; TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR A STILLBORN CHILD.
TO CREATE THE RAILROAD MODERNIZATION ACT OF 2021; AND TO ALLOW AN INCOME TAX CREDIT FOR CERTAIN RAILROAD TRACK MAINTENANCE EXPENDITURES.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO AMEND THE DIRECT PAYMENT OF TAX BY A CONSUMER-USER FOR CERTAIN MOTOR VEHICLES.
Monday, February 8, 2021
TO REQUIRE VOTER APPROVAL OF CERTAIN TAX LEVIES; AND TO MAKE TECHNICAL CORRECTIONS.
TO AMEND ARKANSAS LAW RELATED TO THE MANAGEMENT AND SALE OF TAX-DELINQUENT LANDS BY THE COMMISSIONER OF STATE LANDS.
Thursday, February 4, 2021
TO EXEMPT UNEMPLOYMENT COMPENSATION BENEFITS FROM INCOME TAX DURING A CERTAIN TIME PERIOD; AND TO DECLARE AN EMERGENCY.
TO INCREASE THE SALES AND USE TAX EXEMPTION THRESHOLD FOR THE PURCHASE OF A USED MOTOR VEHICLE.
Wednesday, February 3, 2021
TO AMEND THE INCOME TAX; AND TO REDUCE THE RATE OF TAX LEVIED ON THE TOP INCOME TAX BRACKET.
TO AMEND THE SALES TAX LEVIED ON CERTAIN SERVICES; AND TO EXEMPT RESIDENTIAL CLEANING AND JANITORIAL WORK FROM THE SALES TAX.
TO AMEND THE LAW CONCERNING THE PREPARER OF THE TAX BOOKS, THE ELECTRONIC ASSESSMENT OF PROPERTY TAXES, AND THE ELECTRONIC REPRODUCTION OF TAX RECORDS.
TO AMEND THE SALES AND USE TAX LAWS REGARDING THE APPLICATION OF SALES AND USE TAXES TO CANDY; AND TO PROVIDE FOR SALES AND USE TAXES TO BE LEVIED ON CANDY AT THE SAME RATE AS IS LEVIED ON FOOD AND FOOD INGREDIENTS.
Tuesday, February 2, 2021
TO AMEND THE LAW CONCERNING THE TAX LEVIED ON THE SALE OF A USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER BY A CONSUMER.
TO AMEND THE LAW CONCERNING WHICH SALES BY CHARITABLE ORGANIZATIONS ARE EXEMPT FROM SALES AND USE TAX; AND TO AMEND THE CRITERIA TO DETERMINE WHEN A SALE BY A CHARITABLE ORGANIZATION COMPETES WITH A SALE BY A FOR-PROFIT BUSINESS.
Monday, February 1, 2021
TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY.
TO ESTABLISH THE LAW ENFORCEMENT FAMILY RELIEF CHECK-OFF PROGRAM; AND TO ESTABLISH THE LAW ENFORCEMENT FAMILY RELIEF TRUST FUND.
TO AMEND THE LAW CONCERNING THE DATES TAXES ARE DUE AND PAYABLE; TO ALLOW COUNTY COLLECTORS TO COLLECT TAXES BEFORE THE FIRST BUSINESS DAY IN MARCH UNDER CERTAIN CIRCUMSTANCES; AND TO DECLARE AN EMERGENCY.
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS.
Wednesday, January 27, 2021
TO PHASE OUT THE SOFT DRINK TAX; TO REDUCE THE SOFT DRINK TAX; AND TO PROVIDE FOR THE EXPIRATION OF THE ARKANSAS SOFT DRINK TAX ACT.
TO AMEND THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
Monday, January 25, 2021
TO CREATE A SALES AND USE TAX EXEMPTION FOR CONSTRUCTION MATERIALS USED BY THE ARKANSAS DEPARTMENT OF TRANSPORTATION IN PUBLIC CONSTRUCTION PROJECTS; AND TO DECLARE AN EMERGENCY.
Tuesday, January 19, 2021
TO CREATE THE ELECTIVE PASS-THROUGH ENTITY TAX ACT; TO IMPOSE A TAX ON PASS-THROUGH ENTITIES; AND TO EXCLUDE CERTAIN INCOME FROM GROSS INCOME FOR PASS-THROUGH ENTITIES.
Thursday, January 14, 2021
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR WATER USED BY A POULTRY FARM; AND TO REQUIRE THE ADOPTION OF RELATED RULES.
TO AMEND THE STANDARD DEDUCTION FOR INCOME TAX PURPOSES; AND TO INCREASE THE STANDARD DEDUCTION.
TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO PROVIDE A COST-OF-LIVING ADJUSTMENT FOR THE STANDARD DEDUCTION.
Tuesday, January 12, 2021
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR A USED MOTOR VEHICLE.
CONCERNING THE PRISON CONSTRUCTION TRUST FUND; AND TO DECLARE AN EMERGENCY.
TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION FOR A TEACHER’S QUALIFIED CLASSROOM INVESTMENT EXPENSE.
Monday, January 11, 2021
CONCERNING THE DIVISION OF CORRECTION INMATE FARM FUND.
TO AMEND THE LAW CONCERNING THE DEPOSIT OF FUNDS BY THE UNCLAIMED PROPERTY ACT.
TO EXEMPT FEMININE HYGIENE PRODUCTS FROM SALES AND USE TAX.
CONCERNING THE TAX TREATMENT OF FORGIVABLE SMALL BUSINESS LOANS AND EXPENSES RELATED TO THE CORONAVIRUS 2019 (COVID-19) CRISIS; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAW CONCERNING SALES TAX REQUIREMENTS FOR SPECIAL EVENTS; AND TO ALLOW THE SALES TAX EXEMPTION FOR ISOLATED SALES TO APPLY AT SPECIAL EVENTS.
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS.
TO ALLOW THE WITHHOLDING OF STATE INCOME TAX FROM UNEMPLOYMENT COMPENSATION BENEFITS AND UNEMPLOYMENT INSURANCE BENEFITS.
TO AUTHORIZE THE OFFSET OF A TAX REFUND TOWARD A TAX DELINQUENCY WHEN A FINAL ASSESSMENT OF TAX HAS BEEN ISSUED.
TO CLARIFY THAT A TAXPAYER'S AGENT MAY FILE A PROTEST ON BEHALF OF A TAXPAYER IF THE TAXPAYER PRODUCES A PROPERLY EXECUTED POWER OF ATTORNEY AT THE TIME OF THE FILING.
TO CLARIFY THE ABILITY OF LEGAL COUNSEL FOR THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO REQUEST REVISION OF A HEARING OFFICER'S DECISION.
TO AUTHORIZE THE ESTIMATED ASSESSMENT OF TAX IF A TAXPAYER FAILS OR REFUSES TO PROVIDE RECORDS.
TO AUTHORIZE THE WAIVER OF CERTAIN AD VALOREM TAXES ON UTILITIES AND CARRIERS; AND TO CREATE A STATUTE OF LIMITATIONS ON THE COLLECTION OF CERTAIN AD VALOREM TAXES ON UTILITIES AND CARRIERS.
TO AUTHORIZE THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO WAIVE THE CERTIFICATE OF INDEBTEDNESS FILING FEES IN CERTAIN CIRCUMSTANCES.
TO AMEND THE SALES TAX EXEMPTION FOR CERTAIN VESSELS; AND TO PROVIDE A DEFINITION OF "VESSEL" FOR PURPOSES OF THE SALES TAX EXEMPTION.
TO AMEND THE DEFINITION OF "EMPLOYER" UNDER THE ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965.
TO CLARIFY THAT SALES TAX IS REQUIRED TO BE COLLECTED AND REMITTED ON DELIVERY CHARGES FOR SALES BY A MARKETPLACE FACILITATOR.
TO AUTHORIZE THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO REQUIRE A BOND FOR A TAXPAYER THAT OWES DELINQUENT SALES AND USE TAX AND TO DISCLOSE DELINQUENT SALES AND USE TAX INFORMATION TO BONDING COMPANIES.
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE.
TO AMEND THE EXCEPTIONS TO THE PROHIBITION AGAINST THE DISCLOSURE OF TAXPAYER INFORMATION; AND TO DESIGNATE THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION AS THE OFFICIAL CUSTODIAN OF CERTAIN RECORDS.
TO REMOVE EXTRANEOUS REFERENCES TO DIGITAL MAGAZINES IN THE SALES TAX LAWS; AND TO CLARIFY THE EXEMPTION OF A CAR WASH OPERATOR'S SALE OF A CAR WASH.
TO AMEND THE INCOME TAX ACT OF 1929 TO ALLOW A TAXPAYER RECEIVING MILITARY RETIREMENT OR SURVIVOR BENEFITS TO RECEIVE THE FULL AMOUNT OF THE INCOME TAX EXEMPTION FOR RETIREMENT BENEFITS.
TO REQUIRE THE ELECTRONIC FILING OF INCOME TAX RETURNS BY TAX PRACTITIONERS; AND TO AMEND THE LAW CONCERNING TAX PRACTITIONERS.
TO PREVENT UNEXPECTED REDUCTIONS IN REVENUES FROM THE WHOLESALE SALES TAXES ON MOTOR FUEL AND DISTILLATE SPECIAL FUEL BY AMENDING THE LAW CONCERNING THE CALCULATION OF THE WHOLESALE SALES TAXES.
TO CLARIFY THAT CERTAIN APPEARANCE FEES ARE NOT COMPENSATION FOR THE PURPOSE OF DETERMINING ELIGIBILITY FOR THE SALES AND USE TAX EXEMPTION FOR FIRE PROTECTION EQUIPMENT AND EMERGENCY EQUIPMENT.
TO AMEND THE SALES TAX LAWS CONCERNING SPECIAL EVENTS; AND TO EXCLUDE CERTAIN SCHOOL FUNDRAISERS FROM THE SALES TAX LAWS REGULATING SPECIAL EVENTS.
TO AMEND THE INCOME TAX IMPOSED ON INDIVIDUALS, TRUSTS, AND ESTATES; AND TO REDUCE THE INCOME TAX IMPOSED ON LOW-INCOME TAXPAYERS.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR SALES OF CERTAIN AIRCRAFT.