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This page shows information from a previous legislative session and is presented for archive purposes only.

REVENUE & TAXATION- HOUSE


Referred Bills



Bill No.
Bill Subtitle
Sponsor
Status
Monday, April 8, 2019
BILL: HB1911
Sponsor: M. Gray
TO AMEND THE INCOME TAX ACT OF 1929 CONCERNING WHO SHALL BE TREATED AS THE OWNER OF A PORTION OF A TRUST.
Wednesday, April 3, 2019
BILL: SB618
Sponsor: J. Sturch
TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE QUALITY INCENTIVE ACT; AND TO CREATE AN INCOME TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS.
Tuesday, April 2, 2019
BILL: SB629
Sponsor: J. Dismang
TO ALLOW FOR THE TRANSFER OF INCOME TAX CREDITS UNDER THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
BILL: SB261
Sponsor: T. Garner
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR TIMBER MACHINERY AND EQUIPMENT.
Monday, April 1, 2019
BILL: SB627
Sponsor: Hester
TO AMEND THE SALES AND USE TAX EXEMPTION FOR DENTAL APPLIANCES.
BILL: SB585
Sponsor: J. Dismang
TO CREATE THE ARKANSAS FIREFIGHTER CANCER RELIEF NETWORK TRUST FUND.
BILL: HB1911
Sponsor: M. Gray
TO AMEND THE INCOME TAX ACT OF 1929 CONCERNING WHO SHALL BE TREATED AS THE OWNER OF A PORTION OF A TRUST.
Thursday, March 28, 2019
BILL: SB482
Sponsor: Bond
TO CREATE AN INCOME TAX CREDIT FOR THE PURCHASE OF AN ELECTRIC VEHICLE OR A HYBRID VEHICLE.
Wednesday, March 27, 2019
BILL: HB1953
Sponsor: M. Gray
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE.
BILL: HB1942
Sponsor: Ladyman
TO CREATE THE SALES AND USE TAX REDUCTION STUDY.
Tuesday, March 26, 2019
BILL: SB584
Sponsor: J. Dismang
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO PROVIDE SPACE ON INCOME TAX FORMS FOR AN INDIVIDUAL TAXPAYER TO DESIGNATE MORE THAN ONE (1) ACCOUNT FOR THE DIRECT DEPOSIT OF THE TAXPAYER'S REFUND.
BILL: HB1932
Sponsor: M. Gray
TO REQUIRE THE ELECTRONIC FILING OF INCOME TAX RETURNS BY CERTAIN TAX PRACTITIONERS; AND TO REQUIRE CERTAIN EMPLOYERS TO FILE ANNUAL STATEMENTS OF WITHHOLDING AND CERTAIN TAX FORMS IN A MACHINE-READABLE FORM.
BILL: HB1931
Sponsor: M. Gray
TO AMEND PROCUREMENT LAWS TO PROHIBIT CONTRACTS WITH A BUSINESS THAT IS SUBJECT TO A BUSINESS CLOSURE ORDER UNDER THE ARKANSAS TAX PROCEDURE ACT.
BILL: HB1930
Sponsor: M. Gray
TO AUTHORIZE THE DIRECTOR OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO DELEGATE CERTAIN DEBT COLLECTION AUTHORITY TO A THIRD PARTY; AND TO DECLARE AN EMERGENCY.
BILL: HB1925
Sponsor: Brown
TO PROVIDE FOR A CAP ON THE LOCAL SALES AND USE TAXES LEVIED AND COLLECTED ON SALES OF ALL-TERRAIN VEHICLES.
BILL: HB1921
Sponsor: Lundstrum
TO AMEND THE LAW CONCERNING NOTICE OF TAX ASSESSMENTS AND DETERMINATIONS; AND TO REQUIRE EVIDENCE OF ACTUAL NOTICE OF A TAX ASSESSMENT OR DETERMINATION IN CERTAIN CIRCUMSTANCES.
Monday, March 25, 2019
BILL: SB582
Sponsor: B. Johnson
TO PROVIDE A SALES AND USE TAX REFUND FOR MACHINERY AND EQUIPMENT USED TO MODIFY, REPLACE, OR REPAIR MOLDS AND DIES USED IN MANUFACTURING.
BILL: SB581
Sponsor: J. Dismang
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES BY NONPROFIT YOUTH ATHLETIC ORGANIZATIONS.
BILL: SB576
Sponsor: Hester
TO REFORM THE TAX LAWS CONCERNING THE LEVY AND COLLECTION OF SALES AND USE TAX, THE APPORTIONMENT AND ALLOCATION OF INCOME FOR TAX PURPOSES, CORPORATE INCOME TAX RATES, AND NET OPERATING LOSSES; AND TO DECLARE AN EMERGENCY.
BILL: SB560
Sponsor: B. Johnson
AN ACT TO AMEND THE ADMINISTRATION OF STATE TAXES; TO AMEND THE ADMINISTRATIVE HEARING PROCEDURES FOR STATE TAXES; TO CREATE THE TAX APPEALS COMMISSION ACT; AND TO CREATE A FUND FOR THE TAX APPEALS COMMISSION.
BILL: HB1911
Sponsor: M. Gray
TO AMEND THE INCOME TAX ACT OF 1929 CONCERNING WHO SHALL BE TREATED AS THE OWNER OF A PORTION OF A TRUST.
BILL: HB1910
Sponsor: M. Gray
TO PROVIDE FOR CERTIFICATES OF INDEBTEDNESS UNDER THE ARKANSAS TAX PROCEDURE ACT TO BE PUBLISHED ON THE OFFICIAL WEBSITE MAINTAINED BY THE DIRECTOR OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION.
BILL: HB1909
Sponsor: M. Gray
TO REQUIRE REPORTING AND PAYMENT OF FUEL TAXES ON THE TWENTIETH DAY OF THE MONTH FOLLOWING THE MONTH IN WHICH THE TAX OBLIGATION WAS CREATED.
BILL: HB1908
Sponsor: M. Gray
TO CLARIFY THE STATUTE OF LIMITATIONS FOR A TAXPAYER TO FILE AN AMENDED TAX RETURN; AND TO CLARIFY THE CIRCUMSTANCES UNDER WHICH A TAXPAYER MAY FILE AN AMENDED TAX RETURN.
Wednesday, March 20, 2019
BILL: SB571
Sponsor: J. Hendren
TO PROVIDE FOR AN INDIVIDUAL INCOME TAX REDUCTION; TO PROVIDE FUNDING FOR THE INCOME TAX REDUCTION THROUGH A TAX ON E-CIGARETTES; AND TO CREATE THE CIGARETTE TAX AND INCOME TAX REFORM STUDY.
BILL: SB561
Sponsor: J. Hendren
TO CREATE THE ARKANSAS TAX REFORM ACT OF 2019; AND TO REFORM THE SALES TAX, INCOME TAX, PROPERTY TAX, AND FRANCHISE TAX LAWS OF THE STATE.
BILL: HB1889
Sponsor: Penzo
TO PROVIDE FUNDING FOR THE MAINTENANCE, REPAIR, AND CONSTRUCTION OF HIGHWAYS, ROADS, STREETS, AND BRIDGES IN THE STATE THROUGH CHANGES IN THE TAX LAWS AND MOTOR VEHICLES LAWS; AND TO DECLARE AN EMERGENCY.
BILL: HB1888
Sponsor: Penzo
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, March 19, 2019
BILL: HB1871
Sponsor: Richey
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY.
BILL: HB1870
Sponsor: Richey
TO ALLOW CERTAIN INDIVIDUALS TO ELECT TO PAY TAXES AT THE RATE IMPOSED IN A BORDERING STATE.
Monday, March 18, 2019
BILL: HB1863
Sponsor: Rye
TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT; TO PROVIDE FOR A ONE-TIME TRANSFER FROM THE PROPERTY TAX RELIEF TRUST FUND TO THE COUNTY VOTING SYSTEM GRANT FUND; AND TO DECLARE AN EMERGENCY.
Rye
BILL: HB1845
Sponsor: Gates
CONCERNING THE SALES AND USE TAX LEVIED ON THE PURCHASE OF A MOTOR VEHICLE, TRAILER, OR SEMITRAILER WHEN A USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER IS TRANSFERRED AS PART OF AN INSURANCE SETTLEMENT.
BILL: HB1562
Sponsor: S. Meeks
TO AMEND THE LAW CONCERNING PAYMENT DURING AN ASSESSMENT APPEAL PROCESS.
Thursday, March 14, 2019
BILL: SB530
Sponsor: L. Eads
TO AMEND THE LAW TO CREATE TRANSPARENCY ON CERTAIN PROPERTY TAX APPEALS; TO AMEND THE LAW CONCERNING APPEALS OF THE ASSESSMENT OF CERTAIN PROPERTY; AND TO DECLARE AN EMERGENCY.
BILL: HB1830
Sponsor: G. Hodges
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 12, 2019
BILL: HB1800
Sponsor: A. Davis
TO CREATE THE ARKANSAS MAJOR HISTORIC REHABILITATION INCOME TAX CREDIT ACT.
Monday, March 11, 2019
BILL: SB203
Sponsor: Teague
TO AMEND THE LAW PERTAINING TO MUNICIPAL ADVERTISING AND PROMOTION TAXES; AND TO DECLARE AN EMERGENCY.
BILL: SB447
Sponsor: J. Hendren
TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT; TO MAINTAIN FUNDING FOR CURRENT PROPERTY TAX RELIEF; TO PROVIDE FOR THE USE OF THE EXCESS FUNDS IN THE PROPERTY TAX RELIEF TRUST FUND; AND TO DECLARE AN EMERGENCY.
BILL: HB1772
Sponsor: Lowery
TO AMEND THE SALES TAX LAWS CONCERNING SPECIAL EVENTS; AND TO EXCLUDE CERTAIN SCHOOL FUNDRAISERS FROM THE SALES TAX LAWS REGULATING SPECIAL EVENTS.
BILL: HB1764
Sponsor: J. Mayberry
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR THE SALE OF USED TEXTBOOKS TO STUDENTS ENROLLED IN AN INSTITUTION OF HIGHER EDUCATION.
Thursday, March 7, 2019
BILL: SB453
Sponsor: L. Eads
TO PROVIDE FUNDING FOR THE ARKANSAS WATERWAYS COMMISSION AND FOR THE DEVELOPMENT, IMPROVEMENT, AND EXPANSION OF RIVER TRANSPORTATION RESOURCES WITHIN THE MCCLELLAN-KERR ARKANSAS RIVER NAVIGATION SYSTEM.
BILL: SB146
Sponsor: A. Clark
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.
Wednesday, March 6, 2019
BILL: HB1725
Sponsor: M. Gray
TO REPEAL UNUSED PROVISIONS OF THE TAX CODE; TO REPEAL THE INCOME TAX CREDIT FOR THE PURCHASE OF A CIGARETTE RECEPTACLE; AND TO REPEAL A PROVISION CONCERNING INTEREST ON ESTATE TAX DEFICIENCIES AND OVERPAYMENTS.
BILL: HB1724
Sponsor: M. Gray
TO AMEND THE ARKANSAS TAX PROCEDURE ACT CONCERNING HOLDING ADMINISTRATIVE HEARINGS BY ELECTRONIC MEANS.
BILL: HB1723
Sponsor: M. Gray
TO PROVIDE FOR THE OFFSET OF A STATE TAX REFUND AGAINST AN EXISTING TAX DEBT FOR WHICH A NOTICE OF FINAL ASSESSMENT HAS BEEN ISSUED.
BILL: HB1722
Sponsor: M. Gray
TO TOLL THE STATUTE OF LIMITATIONS FOR TAX COLLECTION IN THE EVENT OF A BANKRUPTCY FILING; AND TO PROVIDE THAT CERTIFICATES OF INDEBTEDNESS RELATE BACK TO THE DATE OF A TAX ASSESSMENT.
BILL: HB1721
Sponsor: M. Gray
TO CLARIFY THE INCOME TAX EXEMPTION FOR SERVICE PAY OR ALLOWANCES RECEIVED BY ACTIVE DUTY MEMBERS OF THE ARMED FORCES.
BILL: HB1714
Sponsor: Jett
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.
BILL: HB1713
Sponsor: Fortner
CONCERNING THE TAXATION OF PERSONAL PROPERTY LEASED BY THE STATE OR A LOCAL GOVERNMENT.
Monday, March 4, 2019
BILL: HB1653
Sponsor: J. Mayberry
TO ELIMINATE THE INCOME TAX DEDUCTION FOR GAMBLING LOSSES; AND TO DEDICATE THE SAVINGS FROM THE ELIMINATION OF THE INCOME TAX DEDUCTION FOR GAMBLING LOSSES TO BE USED FOR REDUCING THE DEVELOPMENTAL DISABILITIES WAITING LIST.
Thursday, February 28, 2019
BILL: SB345
Sponsor: J. Hendren
TO REDUCE THE CREDIT AVAILABLE TO OFFSET THE ACCIDENT AND HEALTH INSURANCE PREMIUM TAX; AND TO PROVIDE FOR A CAP ON THE CREDIT AVAILABLE TO OFFSET THE ACCIDENT AND HEALTH INSURANCE PREMIUM TAX.
Wednesday, February 27, 2019
BILL: HB1618
Sponsor: Gonzales
TO CREATE A SALES AND USE TAX EXEMPTION FOR WASHER-EXTRACTORS USED BY A FIRE DEPARTMENT.
Tuesday, February 26, 2019
BILL: HB1604
Sponsor: Della Rosa
TO PROVIDE FOR A PROPERTY TAX EXEMPTION FOR CERTAIN DISABLED OR DECEASED LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS AND THEIR SURVIVING SPOUSES AND CHILDREN.
Monday, February 25, 2019
BILL: HB1562
Sponsor: S. Meeks
TO AMEND THE LAW CONCERNING PAYMENT DURING AN ASSESSMENT APPEAL PROCESS.
Thursday, February 21, 2019
BILL: SB336
Sponsor: Rice
TO PROVIDE ADDITIONAL REVENUE FOR THE MAINTENANCE AND REPAIR OF HIGHWAYS, STREETS, AND BRIDGES IN THE STATE.
BILL: HB1541
Sponsor: J. Mayberry
TO GRADUALLY DEDICATE THE SALES AND USE TAX REVENUE FROM THE SALES OF NEW AND USED VEHICLES FOR ROADWAY MAINTENANCE, CONSTRUCTION, AND RECONSTRUCTION; AND TO DECLARE AN EMERGENCY.
Wednesday, February 20, 2019
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR WATER USED BY A POULTRY FARM; AND TO REQUIRE THE ADOPTION OF RELATED RULES.
BILL: HB1532
Sponsor: Pilkington
TO CREATE AN INCOME TAX EXEMPTION FOR CERTAIN NEW BUSINESSES LOCATING IN THE STATE.
Tuesday, February 19, 2019
BILL: HB1502
Sponsor: J. Mayberry
TO PROVIDE FUNDING FOR THE MAINTENANCE, IMPROVEMENT, AND CONSTRUCTION OF HIGHWAYS, ROADS, STREETS, AND BRIDGES IN THE STATE; AND TO LEVY A PRIVILEGE TAX ON CASINO GAMES.
Monday, February 18, 2019
BILL: HB1501
Sponsor: J. Mayberry
TO GRADUALLY DEDICATE THE SALES AND USE TAX REVENUE FROM THE SALES OF NEW AND USED VEHICLES FOR ROADWAY MAINTENANCE, CONSTRUCTION, AND RECONSTRUCTION; AND TO DECLARE AN EMERGENCY.
BILL: HB1495
Sponsor: Holcomb
TO PROVIDE ADDITIONAL REVENUE FOR THE MAINTENANCE AND REPAIR OF HIGHWAYS, STREETS, AND BRIDGES IN THE STATE.
BILL: HB1493
Sponsor: Jett
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT; AND TO REDUCE THE INVESTMENT THRESHOLD NECESSARY TO QUALIFY FOR THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
Wednesday, February 13, 2019
BILL: HB1449
Sponsor: Sullivan
TO AMEND THE DEFINITION OF "HOMESTEAD" AS USED IN AMENDMENT 79 OF THE ARKANSAS CONSTITUTION FOR PROPERTY TAX PURPOSES TO INCLUDE THE DWELLING OF A BENEFICIARY OF AN IRREVOCABLE TRUST.
Tuesday, February 12, 2019
BILL: HB1434
Sponsor: Love
TO REDUCE THE TAX BURDEN ON ALL ARKANSAS TAXPAYERS; TO AMEND THE INCOME TAX IMPOSED ON INDIVIDUALS, TRUSTS, AND ESTATES; TO ALLOW AN EARNED INCOME TAX CREDIT; AND TO DECLARE AN EMERGENCY.
Monday, February 11, 2019
BILL: HB1418
Sponsor: McCullough
TO CREATE THE WORKING FAMILIES TAX RELIEF ACT.
Wednesday, February 6, 2019
BILL: SB211
Sponsor: J. Dismang
TO CREATE THE TAX COMPETITIVENESS AND RELIEF ACT OF 2019; AND TO DECLARE AN EMERGENCY.
BILL: SB196
Sponsor: K. Ingram
TO ADOPT FEDERAL INTERNAL REVENUE CODE PROVISIONS CONCERNING OPPORTUNITY ZONES; AND TO PROVIDE STATE TAX INCENTIVES RELATED TO INVESTMENTS IN OPPORTUNITY ZONES.
Tuesday, February 5, 2019
BILL: SB226
Sponsor: M. Pitsch
TO AMEND THE INCOME TAX CREDIT ALLOWED FOR DONATIONS OR SALES OF MACHINERY AND EQUIPMENT TO CERTAIN EDUCATIONAL INSTITUTIONS.
Thursday, January 31, 2019
BILL: SB112
Sponsor: J. English
TO AMEND THE LAW CONCERNING THE INCOME TAX CREDIT FOR YOUTH APPRENTICESHIP PROGRAMS.
BILL: HB1342
Sponsor: Payton
TO INCREASE THE AMOUNT BELOW WHICH SALES AND USE TAX IS NOT DUE ON THE PURCHASE OF A USED MOTOR VEHICLE; AND TO ELIMINATE THE SALES AND USE TAX EXEMPTION FOR CERTAIN MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS.
BILL: HB1321
Sponsor: L. Fite
TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT; AND TO REQUIRE A STUDY OF THE FUNDING OF THE HOMESTEAD PROPERTY TAX CREDIT AND A FORMULA FOR DETERMINING THE AMOUNT OF THE HOMESTEAD PROPERTY TAX CREDIT.
Wednesday, January 30, 2019
BILL: HB1300
Sponsor: J. Mayberry
TO ELIMINATE THE INCOME TAX DEDUCTION FOR GAMBLING LOSSES; AND TO DEDICATE THE SAVINGS FROM THE ELIMINATION OF THE INCOME TAX DEDUCTION FOR GAMBLING LOSSES TO BE USED FOR HIGHWAYS AND ROADWAYS IN THE STATE.
Monday, January 28, 2019
BILL: HB1260
Sponsor: D. Douglas
TO DEDICATE REVENUES TO BE USED BY THE STATE AND LOCAL GOVERNMENTS TO IMPROVE, CONSTRUCT, AND MAINTAIN THE HIGHWAYS, ROADS, STREETS, AND BRIDGES IN THE STATE; AND TO DECLARE AN EMERGENCY.
Thursday, January 24, 2019
BILL: HB1245
Sponsor: Boyd
TO INCLUDE A PODIATRIST WITHIN THE DEFINITION OF "PHYSICIAN" FOR PURPOSES OF THE SALES TAX EXEMPTION FOR DURABLE MEDICAL EQUIPMENT, MOBILITY ENHANCING EQUIPMENT, PROSTHETIC DEVICES, AND DISPOSABLE MEDICAL SUPPLIES.
Monday, January 14, 2019
BILL: HB1108
Sponsor: House
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY AND ALLOWANCES OF FOREIGN SERVICE PERSONNEL; AND TO REPEAL OBSOLETE PROVISIONS OF THE INCOME TAX LAWS.
BILL: HB1075
Sponsor: J. Mayberry
TO AMEND THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM ACT; AND TO PROVIDE FOR AN INCOME TAX DEDUCTION FOR CONTRIBUTIONS TO A DISABILITY SAVINGS ACCOUNT.
BILL: HB1034
Sponsor: Rye
TO INCREASE THE HOMESTEAD PROPERTY TAX CREDIT.
Rye
BILL: HB1031
Sponsor: Rye
TO PROVIDE INCOME TAX RELIEF FOR PARENTS OF CHILDREN WHO ARE BLIND OR DEAF, OR BOTH; AND TO EXTEND THE INCOME TAX CREDIT FOR CHILDREN WITH A DEVELOPMENTAL DISABILITY TO INCLUDE CHILDREN WHO ARE BLIND OR DEAF, OR BOTH.
Rye
BILL: HB1024
Sponsor: Rye
TO DESIGNATE THE REVENUES DERIVED FROM TAXES COLLECTED ON THE SALES OF NEW AND USED MOTOR VEHICLES AS SPECIAL REVENUES; AND TO CLARIFY THAT THE REVENUES DERIVED FROM THE TAXES COLLECTED BY REMOTE SELLERS ARE GENERAL REVENUES.
Rye
BILL: HB1005
Sponsor: A. Davis
TO CLARIFY THE APPLICATION OF THE SALES AND USE TAX TO CANDY AND SOFT DRINKS.
BILL: HB1002
Sponsor: D. Douglas
TO REQUIRE CERTAIN OUT-OF-STATE SELLERS TO COLLECT AND REMIT ARKANSAS SALES AND USE TAX.