REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Wednesday, April 8, 2009
Status
TO CLARIFY THE DEFINITION OF A DISABILITY REQUIRED TO QUALIFY FOR AN INCOME TAX CREDIT FOR SUPPORTING A CHILD WITH A DISABILITY.
Monday, April 6, 2009
AN ACT TO ENCOURAGE THE CREATION OF REGIONAL OR COMMUNITY-BASED ALLIANCE FUNDS AND TO MAKE TECHNICAL CORRECTIONS TO THE EQUITY INVESTMENT INCENTIVE TAX CREDIT.
TO EXEMPT SHARE FOUNDATION OF EL DORADO, ARKANSAS, FROM THE SALES AND USE TAX.
Friday, April 3, 2009
TO INCREASE THE TIME FOR WHICH A SELLER OF A VEHICLE MAY DEDUCT THE VALUE OF THE USED VEHICLE FROM THE CONSIDERATION PAID FOR A NEW VEHICLE FOR PURPOSES OF DETERMINING THE GROSS RECEIPTS AND USE TAX OWED ON THE NEW VEHICLE.
TO ALLOW A DEDUCTION FROM GROSS INCOME FOR THE PURCHASE AND USE OF A SOLAR ENERGY SYSTEM.
TO GRADUALLY REDUCE THE SALES AND USE TAX ON UTILITIES THAT ARE USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AGRICULTURE, HORTICULTURE, AND AQUACULTURE EQUIPMENT.
TO ASSESS TREBLE DAMAGES AGAINST AN EMPLOYER WHO PAYS AN EMPLOYEE AND FAILS TO DEDUCT AND WITHHOLD ANY AMOUNT OF THE EMPLOYEE'S WAGES.
TO CREATE THE ARKANSAS CAPITAL GAINS REDUCTION ACT OF 2009.
Thursday, April 2, 2009
TO ESTABLISH AN INVESTMENT TAX CREDIT FOR THE REHABILITATION AND DEVELOPMENT OF CENTRAL BUSINESS IMPROVEMENT DISTRICTS.
TO PROVIDE AN INCOME TAX CREDIT TO TAXPAYERS PERFORMING OVERTIME WORK IN COUNTIES DECLARED A DISASTER AREA BY THE GOVERNOR AS THE RESULT OF THE JANUARY 2009 ICE STORM IN ARKANSAS.
Wednesday, April 1, 2009
TO CREATE A BACK-TO-SCHOOL TAX-FREE HOLIDAY BY EXEMPTING ITEMS OF CLOTHING FROM SALES AND USE TAX DURING A LIMITED TIME PERIOD.
TO EXTEND THE NET OPERATING LOSS CARRYFORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX AND TO MAKE CONFORMING CHANGES TO RELATED SECTIONS OF LAW.
TO EXEMPT ACTIVE DUTY MILITARY PERSONNEL FROM INCOME TAX ON SERVICE PAY OR ALLOWANCES.
TO EXEMPT FROM EXCISE TAXES MOTOR VEHICLES PROVIDED PURSUANT TO A MANUFACTURER'S VEHICLE WARRANTY OR EXTENDED MOTOR VEHICLE SERVICE CONTRACT.
Monday, March 30, 2009
TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE TO PROVIDE THAT TAXES ON AVIATION FUEL BE REMITTED DIRECTLY TO THE PUBLICLY-OWNED AIRPORT WHERE THE AVIATION FUEL WAS SOLD.
TO INCLUDE HIGH EFFICIENCY ELECTRIC POWER GENERATORS IN THE DEFINITION OF MANUFACTURER FOR THE PURPOSE OF THE PHASE-IN OF THE REDUCED EXCISE TAX RATE ON NATURAL GAS USED IN MANUFACTURING.
TO AMEND THE DELTA GEOTOURISM INCENTIVE ACT OF 2007 TO EXPAND THE GEOGRAPHICAL QUALIFICATIONS FOR A GEOTOURISM TAX CREDIT.
TO GIVE THE SELLER OF A MANUFACTURED HOME PARK AN INCOME TAX CREDIT FOR A SALE OF THE MANUFACTURED HOME PARK TO A RESIDENT BUYER'S ASSOCIATION.
TO PROVIDE ADDITIONAL INCOME TAX RELIEF TO HEAD OF HOUSEHOLD TAXPAYERS WITH TWO OR MORE DEPENDENTS.
TO PROVIDE AN INCOME TAX CREDIT FOR A BUSINESS THAT PURCHASES A CIGARETTE RECEPTACLE.
Thursday, March 26, 2009
TO INCLUDE HIGH EFFICIENCY ELECTRIC POWER GENERATORS IN THE DEFINITION OF MANUFACTURER FOR THE PURPOSE OF THE PHASE-IN OF THE REDUCED EXCISE TAX RATE ON NATURAL GAS USED IN MANUFACTURING.
AN ACT TO ALLOW AN INCOME TAX EXEMPTION FOR MILITARY RETIREMENT BENEFITS.
Wednesday, March 25, 2009
TO SET OUT THE PROCEDURE FOR EQUALIZATION BOARDS TO FOLLOW WHEN CHANGING PROPERTY VALUES IN A YEAR WHEN A COUNTY IS NOT COMPLETING REAPPRAISAL.
TO PROVIDE A CREDIT OR REBATE ON THE LOCAL SALES AND USE TAX PAID ABOVE TWO THOUSAND FIVE HUNDRED DOLLARS ($2,500) ON THE PURCHASE OF A TRAILER.
Monday, March 23, 2009
TO ALLOW A CITY THAT ADJOINS A BORDER CITY THAT IS SEPARATED BY A RIVER FROM A CITY IN ANOTHER STATE TO SELL CIGARETTES AT THE RATE USED BY THE BORDER CITY.
TO EXEMPT BIOMASS GROWN FOR BIOFUEL PRODUCTION FROM THE SEVERANCE TAX.
TO EXEMPT THE ARKANSAS SEARCH DOG ASSOCIATION, INC., A PRIVATE, NONPROFIT ENTITY, FROM PAYMENT OF SALES AND USE TAX.
TO CHANGE THE STANDARD OF PROOF CONCERNING CLAIMS FOR EXEMPTIONS, DEDUCTIONS, AND CREDITS AND TO SET THE STANDARD FOR REVIEW ON APPEAL.
Thursday, March 19, 2009
AUTHORIZES INCOME TAX REFUND SETOFF FOR AN INTERNAL REVENUE SERVICE TAX DEBT AND PROVIDES A PROCEDURE TO CHALLENGE THE SETOFF OF A JOINT REFUND.
Wednesday, March 18, 2009
TO REPEAL CERTAIN TAX CREDITS FOR BIOTECHNOLOGY AND ADVANCED FUELS; TO REPEAL THE ARKANSAS EMERGING TECHNOLOGY DEVELOPMENT ACT OF 1999; AND TO AMEND THE CONSOLIDATED INCENTIVE ACT OF 2003.
Monday, March 16, 2009
TO ENCOURAGE AND FOSTER ECONOMIC DEVELOPMENT AND REVITALIZE COMMUNITIES BY ALLOWING A TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY EXEMPTING FROM THE STATE SALES TAX FUEL AND ENERGY USED OR CONSUMED IN MANUFACTURING.
TO REPEAL THE LAW CONCERNING THE COST OF COLLECTING AD VALOREM TAXES ON MINERAL INTERESTS.
TO AMEND THE ARKANSAS TAX PROCEDURE ACT AND THE DEPARTMENT OF WORKFORCE SERVICES LAW TO ALLOW INFORMATION SHARING BETWEEN THE DEPARTMENT OF FINANCE AND ADMINISTRATION AND THE DEPARTMENT OF WORKFORCE SERVICES.
TO ESTABLISH AN INCOME TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
Thursday, March 12, 2009
Tuesday, March 10, 2009
TO PROVIDE AN INCOME TAX CREDIT TO EMPLOYEES THAT DONATE UNUSED LEAVE TIME TO THE CATASTROPHIC LEAVE BANK PROGRAM OR THE FEDERAL EMPLOYEE LEAVE TRANSFER PROGRAM.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR UTILITIES USED BY MANUFACTURERS IN THE MANUFACTURING PROCESS.
Monday, March 9, 2009
TO ELIMINATE INTANGIBLES FROM THE AD VALOREM TAX ASSESSMENTS OF COMMERCIAL MOBILE SERVICE PROVIDERS.
TO INCLUDE HIGH EFFICIENCY ELECTRIC POWER GENERATORS IN THE DEFINITION OF MANUFACTURER FOR THE PURPOSE OF THE PHASE-IN OF THE REDUCED EXCISE TAX RATE ON NATURAL GAS USED IN MANUFACTURING.
AN ACT TO INCREASE THE AMOUNT OF THE RETIREMENT OR DISABILITY BENEFITS INCOME TAX EXEMPTION; AND FOR OTHER PURPOSES.
TO CLARIFY THAT A NONPRODUCING MINERAL INTEREST HAS NO DISCERNABLE VALUE APART FROM THE VALUE OF THE FEE SIMPLE IN THE LAND FOR THE PURPOSE OF ASSESSMENT.
TO ALLOW DELINQUENT PERSONAL PROPERTY TAXES AND PENALTY TO BE DEDUCTED FROM THE PROCEEDS OF DELINQUENT LAND SALES; AND FOR OTHER PURPOSES.
TO EXEMPT THE PURCHASE OF THERMAL IMAGING EQUIPMENT TO BE USED BY LAW ENFORCEMENT AIRCRAFT WHEN PURCHASED BY A COUNTY GOVERNMENT.
TO AMEND THE TAX PROVISIONS IN TITLE 26 OF THE ARKANSAS CODE TO PROVIDE FOR THE TAX TREATMENT OF WIND POWER.
THE CONSUMER ENERGY EFFICIENCY INCOME TAX CREDIT ACT OF 2009.
TO EXEMPT A PUBLIC OR A PRIVATE SCHOOL FROM THE SALES AND USE TAX.
TO REDUCE THE SALES AND USE TAX RATE ON UTILITIES USED BY A MANUFACTURER.
AN ACT TO LEVY AN EXCISE TAX ON SPIRITUOUS LIQUOR AND WINE SOLD IN ARKANSAS.
Thursday, March 5, 2009
AN ACT TO AMEND THE METHOD IN WHICH SELLERS OF HEAVY EQUIPMENT PROVE THAT ARKANSAS TAX HAS BEEN PAID ON SALES OF HEAVY EQUIPMENT.
TO GRADUALLY REDUCE THE SALES AND USE TAX ON UTILITIES THAT ARE USED BY AGRICULTURAL BUSINESSES.
TO REDUCE THE SALES AND USE TAX RATE ON UTILITIES USED BY MANUFACTURERS.
TO GRADUALLY REDUCE THE SALES AND USE TAX ON UTILITIES THAT ARE USED BY WOOD AND AGRICULTURAL MANUFACTURERS.
TO GRADUALLY REDUCE THE SALES AND USE TAX ON UTILITIES THAT ARE USED BY WOOD MANUFACTURERS.
TO CLARIFY THAT THE SALE OF RAW PRODUCTS AT A FARMERS' MARKET WHERE THE RAW PRODUCTS ARE PRODUCED AND SOLD BY THE PRODUCER ARE EXEMPTED FROM THE GROSS RECEIPTS TAX.
Wednesday, March 4, 2009
TO CLARIFY THAT THE SALE OF RAW PRODUCTS AT A FARMERS' MARKET WHERE THE RAW PRODUCTS ARE PRODUCED AND SOLD BY THE PRODUCER ARE EXEMPTED FROM THE GROSS RECEIPTS TAX.
Tuesday, March 3, 2009
TO CLARIFY THAT PARTIAL REPLACEMENT OF MANUFACTURING MACHINERY AND EQUIPMENT THAT IMPROVE MANUFACTURING EFFICIENCY ARE EXEMPT FROM THE SALES AND USE TAX.
TO CHANGE THE STANDARD OF PROOF CONCERNING CLAIMS FOR EXEMPTIONS, DEDUCTIONS, AND CREDITS AND TO SET THE STANDARD FOR REVIEW ON APPEAL.
TO PROVIDE AN INCOME TAX CREDIT TO EMPLOYEES THAT DONATE UNUSED LEAVE TIME TO THE CATASTROPHIC LEAVE BANK PROGRAM OR THE FEDERAL EMPLOYEE LEAVE TRANSFER PROGRAM.
TO ESTABLISH AN INCOME TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
Monday, March 2, 2009
TO AMEND THE ARKANSAS PRIVATE WETLAND AND RIPARIAN ZONE CREATION AND RESTORATION INCENTIVES ACT AND TO PROVIDE CONSERVATION TAX CREDITS.
TO MAKE TECHNICAL CORRECTIONS TO THE ARKANSAS INCOME TAX LAWS BY ADOPTING CURRENT INTERNAL REVENUE CODE PROVISIONS.
TO ALLOW A GEOTOURISM INCOME TAX CREDIT TO TRANSFER TO OTHER TOURISM PROJECTS AND TO ALLOW A GEOTOURISM INCOME TAX CREDIT TO CARRY FORWARD.
TO CREATE THE RAILROAD MODERNIZATION ACT OF 2009; AND TO ESTABLISH AN INCOME TAX CREDIT FOR QUALIFIED RAILROAD RECONSTRUCTION OR REPLACEMENT EXPENDITURES.
TO REPEAL THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES UPON CERTAIN CONDITIONS.
Thursday, February 26, 2009
AN ACT TO LEVY AN ASSESSMENT FEE ON HOSPITALS TO IMPROVE HEALTH CARE ACCESS FOR THE CITIZENS OF ARKANSAS.
Wednesday, February 25, 2009
AN ACT CONCERNING PROPERTY TAXES ON PROPERTY OWNED BY A MARINA AND OPERATED UNDER A LEASE AGREEMENT WITH THE UNITED STATES ARMY CORPS OF ENGINEERS.
TO CLARIFY TIME LIMITATIONS AND ISSUES INVOLVED IN ASSESSMENTS AND REFUNDS AFTER A TAXPAYER RECEIVES A CORRECTION OF INCOME FROM THE INTERNAL REVENUE SERVICE.
Monday, February 23, 2009
TO AMEND ARKANSAS CODE § 26-75-602 TO ADD CERTAIN RENTALS TO THE LIST OF AUTHORIZED MUNICIPAL SALES AND USE TAXES.
TO CLARIFY THAT THE SALE OF RAW PRODUCTS AT A FARMERS' MARKET WHERE THE RAW PRODUCTS ARE PRODUCED AND SOLD BY THE PRODUCER ARE EXEMPTED FROM THE GROSS RECEIPTS TAX.
Monday, February 16, 2009
TO ESTABLISH UNIFORM REQUIREMENTS FOR DISTRAINT OF GOODS OR CHATTELS.
TO PROVIDE FOR THE CLOSURE OF BUSINESSES THAT FAIL TO REPORT OR REMIT STATE WITHHOLDING TAXES FOR THREE MONTHS DURING A TWENTY-FOUR CONSECUTIVE MONTH PERIOD.
TO CLARIFY THE REQUIREMENTS FOR DEDUCTION FOR INTEREST OR INTANGIBLE-RELATED EXPENSES PAID BY A TAXPAYER TO A RELATED PARTY.
Wednesday, February 11, 2009
TO CLARIFY THAT AN ASSESSMENT ADJUSTMENT IS APPLICABLE ONLY TO THE YEAR THE ASSESSMENT WAS MADE; TO ALLOW THE APPEAL OF A DECISION OF THE BOARD WHEN THE PETITIONER FAILED TO APPEAR THROUGH NO FAULT OF THE PETITIONER.
Tuesday, February 10, 2009
TO PROVIDE AN INCOME TAX CREDIT TO EMPLOYEES THAT DONATE UNUSED LEAVE TIME TO THE CATASTROPHIC LEAVE BANK PROGRAM OR THE FEDERAL EMPLOYEE LEAVE TRANSFER PROGRAM.
TO REQUIRE MARK-TO-MARKET ACCOUNTING PRINCIPLES APPLIED TO THE ASSESSMENT OF REAL PROPERTY FOR PROPERTY TAX PURPOSES.
Monday, February 9, 2009
TO REMOVE THE REQUIREMENT FOR THE COMPLETION OF AN ORIGINAL VALUATION OF NEWLY DISCOVERED AND NEWLY CONSTRUCTED PERSONAL PROPERTY BY JULY 1.
TO PROVIDE AN ALTERNATIVE DATE FOR THE ASSESSMENT OF TANGIBLE PERSONAL PROPERTY.
TO EXTEND THE TIME FOR A VETERAN TO FILE A CLAIM FOR REFUND OF INCOME TAX PAID DURING THE PERIOD WHEN A DISABILITY CLAIM IS PENDING BUT NOT DETERMINED.
TO DEFINE DEVELOPMENTAL DISABILITY IN THE ARKANSAS INCOME TAX LAW.
TO AMEND THE SALE AND USE TAX LAWS TO BE CONSISTENT WITH THE STREAMLINED SALES TAX AGREEMENT AND TO CLARIFY THAT A WITHDRAWAL FROM STOCK IS SUBJECT TO SALES AND USE TAX.
Thursday, February 5, 2009
TO INCREASE THE TAX ON CIGARETTES AND CERTAIN TOBACCO PRODUCTS AND TO AUTHORIZE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO PAY THE COMMISSION TO THE STAMP DEPUTIES FOR CERTAIN CIGARETTE TAXES.
Wednesday, February 4, 2009
AN ACT TO AMEND ARKANSAS LAW TO ALLOW DISCLOSURE TO CHAPTER 13 BANKRUPTCY TRUSTEES OF WHETHER OR NOT A TAXPAYER HAS FILED STATE TAX RETURNS.
Monday, February 2, 2009
AN ACT TO ALLOW COUNTIES TO ESTABLISH AN EFFECTIVE DATE FOR THE LEVY OF CERTAIN COUNTY SALES AND USE TAXES.
TO PROVIDE AN INCOME TAX CREDIT FOR A BUSINESS OR INDIVIDUAL THAT PURCHASES RENEWABLE RESOURCE EQUIPMENT.
Thursday, January 29, 2009
TO EXEMPT FROM SALES AND USE TAX THE RETAIL SALE OF RENEWABLE RESOURCE EQUIPMENT.
TO REPEAL THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES UPON CERTAIN CONDITIONS.
Wednesday, January 28, 2009
TO ALLOW FLEXIBILITY IN THE REPORTING OF SEVERED NATURAL GAS.
Tuesday, January 27, 2009
TO ALLOW LOW INCOME HOUSING TAX CREDITS OVER TWO HUNDRED FIFTY THOUSAND DOLLARS IN A TAXABLE YEAR TO BE GRANTED IN THE SUBSEQUENT YEAR.
Monday, January 26, 2009
TO ENSURE THAT A HOMESTEAD OF A PERSON WHO IS DISABLED OR SIXTY-FIVE YEARS OF AGE IS ASSESSED FOR PROPERTY TAX ON THE LOWER OF THE ASSESSED VALUE AT THE TIME THE TAXPAYER QUALIFIED FOR THE PROPERTY TAX RELIEF OR A LATER ASSESSED VALUE.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR MATERIALS USED BY FARMERS TO BALE HAY.
AN ACT TO ALLOW AN INCOME TAX EXEMPTION FOR MILITARY RETIREMENT BENEFITS.
Thursday, January 22, 2009
TO REDUCE THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.
TO ALLOW A CREDIT FOR SALES OR USE TAXES PAID TO ANOTHER STATE FOR THE PURCHASE OF A MOTOR VEHICLE, A TRAILER, OR A SEMITRAILER.
Wednesday, January 21, 2009
TO EXEMPT NONPROFIT COMPANIES THAT PROVIDE GLOBAL OUTREACH AND TECHNICAL SUPPORT SERVICES FROM THE GROSS RECEIPTS AND USE TAX.
TO EXEMPT THE ARKANSAS FLOODPLAIN MANAGEMENT ASSOCIATION FROM THE GROSS RECEIPTS AND USE TAX.
AN ACT TO LEVY AN EXCISE TAX ON SPIRITUOUS LIQUOR AND WINE SOLD IN ARKANSAS.
TO REDUCE THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.
Wednesday, January 14, 2009
AN ACT TO MAKE VARIOUS CORRECTIONS TO TITLE 26 OF THE ARKANSAS CODE OF 1987 ANNOTATED.
Monday, January 12, 2009
AN ACT TO ALLOW TAXPAYERS TO DIVERT ALL OR PART OF THEIR STATE INCOME TAX REFUND TO AN ARKANSAS TAX-DEFERRED TUITION SAVINGS PROGRAM ACCOUNT BY DESIGNATING THE CONTRIBUTION ON THEIR INCOME TAX FORM; AND FOR OTHER PURPOSES.
TO EXEMPT A PERCENTAGE OF A TAXPAYER'S NET CAPITAL GAIN FROM THE STATE INCOME TAX.
AN ACT TO CREATE THE ARKANSAS REFRIGERATED FOOD CHEMICAL SECURITY TAX CREDIT PROGRAM.
TO PROVIDE AN INCOME TAX CREDIT FOR A PARENT WHO CHOOSES TO STAY AT HOME WITH HIS OR HER YOUNG CHILD.
TO CREATE A BACK-TO-SCHOOL TAX-FREE HOLIDAY BY EXEMPTING ITEMS OF CLOTHING FROM SALES AND USE TAX DURING A LIMITED TIME PERIOD.
TO ESTABLISH AN INCOME TAX CREDIT FOR EDUCATION EXPENSES OF DEPENDENTS.
AN ACT TO TREAT ALL SPECIAL REVENUES AS GENERAL REVENUES AND AMEND THE PURPOSE FOR THE SPECIAL FUNDS.
TO ESTABLISH AN INCOME TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
TO PROVIDE AN INCOME TAX CREDIT FOR A BUSINESS OR INDIVIDUAL THAT PURCHASES RENEWABLE RESOURCE EQUIPMENT.
TO EXEMPT FROM SALES AND USE TAX THE RETAIL SALE OF RENEWABLE RESOURCE EQUIPMENT.
TO EXEMPT REPAIR OR REPLACEMENT PARTS FOR FARM EQUIPMENT AND MACHINERY FROM THE GROSS RECEIPTS AND USE TAX.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR UTILITIES USED BY MANUFACTURERS IN THE MANUFACTURING PROCESS.
TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE DISABLED AMERICAN VETERANS ORGANIZATION.
TO REPEAL THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES UPON CERTAIN CONDITIONS.
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