REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Tuesday, April 16, 2013
Status
TO AMEND THE LAWS CONCERNING THE STANDARD DEDUCTION AND THE INCOME TAX ON CAPITAL GAINS.
TO CREATE THE VOLUNTEER FIREFIGHTER TAX PROTECTION ACT.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AQUACULTURE AND HORTICULTURE EQUIPMENT.
TO AMEND THE DISPOSITION OF REVENUES GENERATED BY THE AD VALOREM TAX ASSESSED ON CERTAIN UTILITIES AND CARRIERS.
TO CREATE AN INCOME TAX CREDIT FOR TAXES PAID UNDER THE ARKANSAS SOFT DRINK TAX ACT.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR DENTAL APPLIANCES SOLD BY OR TO DENTISTS OR CERTAIN OTHER PROFESSIONALS.
TO REDUCE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS.
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY OR ALLOWANCES RECEIVED BY ACTIVE DUTY MEMBERS OF THE ARMED SERVICES.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR TIMBER HARVESTING MACHINERY, EQUIPMENT, AND RELATED ATTACHMENTS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY A GRAIN DRYING AND STORAGE FACILITY.
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY OR ALLOWANCES RECEIVED BY ACTIVE DUTY MEMBERS OF THE ARMED SERVICES.
TO CREATE THE VOLUNTEER FIREFIGHTER TAX PROTECTION ACT.
TO AMEND THE LAWS CONCERNING THE STANDARD DEDUCTION AND THE INCOME TAX ON CAPITAL GAINS.
TO AMEND THE INCOME TAX RATES AND BRACKETS; AND TO ADJUST THE MINIMUM AND MAXIMUM DOLLAR AMOUNTS IN CERTAIN INCOME TAX BRACKETS.
TO REDUCE THE STATE SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS IF CERTAIN FUND BALANCES EXIST; AND TO DECLARE AN EMERGENCY.
TO REDUCE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS AND TO DECLARE AN EMERGENCY.
Friday, April 12, 2013
TO REDUCE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS.
Thursday, April 11, 2013
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR CERTAIN PREGNANCY RESOURCE CENTERS.
Monday, April 8, 2013
TO AID THE ADMINISTRATION, SALE, AND CONVEYANCE OF TAX-DELINQUENT LANDS.
Saturday, April 6, 2013
TO ENHANCE THE COLLECTION OF SOLID WASTE FEES RESULTING FROM THE STATE MANDATE FOR THE COLLECTION AND DISPOSAL OF SOLID WASTE.
AN ACT CONCERNING ELECTRONIC PAYMENT TRANSACTIONS UNDER THE ALCOHOLIC BEVERAGES LAW AND TO DECLARE AND EMERGENCY.
Friday, April 5, 2013
TO CREATE A TASK FORCE TO STUDY THE TAXATION OF NONALCOHOLIC BEVERAGES.
Thursday, April 4, 2013
TO CREATE A TASK FORCE TO STUDY THE TAXATION OF NONALCOHOLIC BEVERAGES.
Wednesday, April 3, 2013
TO ADOPT CURRENT INTERNAL REVENUE CODE PROVISIONS CONCERNING THE COMPUTATION OF INCOME TAX WHEN A TAXPAYER RESTORES AN AMOUNT HELD UNDER A CLAIM OF RIGHT.
AN ACT CONCERNING ELECTRONIC PAYMENT TRANSACTIONS UNDER THE ALCOHOLIC BEVERAGES LAW AND TO DECLARE AND EMERGENCY.
Monday, April 1, 2013
TO ALLOW REVENUES FROM THE TEMPORARY SALES AND USE TAX LEVIED UNDER AMENDMENT 91 TO THE ARKANSAS CONSTITUTION TO BE PLEDGED TO RETIRE LOCAL CAPITAL IMPROVEMENT BONDS ISSUED FOR CERTAIN PROJECTS.
TO REDUCE THE STATE SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS IF CERTAIN FUND BALANCES EXIST; AND TO DECLARE AN EMERGENCY.
Thursday, March 28, 2013
TO PROVIDE ADDITIONAL MEASURES TO COLLECT DELINQUENT PROPERTY TAXES, PENALTIES, AND INTEREST ON MINERAL RIGHTS.
TO AMEND THE TAX APPLICABLE TO LONG-TERM RENTALS OF VEHICLES; TO REQUIRE THAT THE LONG-TERM RENTAL VEHICLE TAX BE PAID ON EACH RENTAL; AND TO LOWER THE THRESHOLD FOR THE EXPIRATION OF THE LONG-TERM RENTAL VEHICLE TAX.
Wednesday, March 27, 2013
TO AMEND THE TAX APPLICABLE TO LONG-TERM RENTALS OF VEHICLES; TO REQUIRE THAT THE LONG-TERM RENTAL VEHICLE TAX BE PAID ON EACH RENTAL; AND TO LOWER THE THRESHOLD FOR THE EXPIRATION OF THE LONG-TERM RENTAL VEHICLE TAX.
Tuesday, March 26, 2013
Monday, March 25, 2013
CONCERNING THE REGULATION OF TOBACCO PRODUCTS; TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977; AND TO MAKE TECHNICAL CHANGES.
TO REQUIRE WHOLESALERS TO REPORT CERTAIN INFORMATION TO THE ARKANSAS TOBACCO CONTROL BOARD; AND TO PROTECT INFORMATION IN THE REQUIRED REPORT FROM DISCLOSURE.
TO REQUIRE THAT A CERTAIN AMOUNT OF MONEYS IN THE AD VALOREM TAX FUND BE USED TO SUPPORT THE ASSESSMENT COORDINATION DEPARTMENT; AND TO DECLARE AN EMERGENCY.
Thursday, March 21, 2013
TO AMEND THE TAX APPLICABLE TO LONG-TERM RENTALS OF VEHICLES; TO REQUIRE THAT THE LONG-TERM RENTAL VEHICLE TAX BE PAID ON EACH RENTAL; AND TO LOWER THE THRESHOLD FOR THE EXPIRATION OF THE LONG-TERM RENTAL VEHICLE TAX.
TO REQUIRE THAT A CERTAIN AMOUNT OF MONEYS IN THE AD VALOREM TAX FUND BE USED TO SUPPORT THE ASSESSMENT COORDINATION DEPARTMENT; AND TO DECLARE AN EMERGENCY.
Wednesday, March 20, 2013
TO PROVIDE K-12 SCHOLARSHIPS TO ECONOMICALLY DISADVANTAGED STUDENTS BY PROVIDING A TAX CREDIT FOR CONTRIBUTIONS TO NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS; AND TO DECLARE AN EMERGENCY.
Monday, March 18, 2013
TO CLARIFY THE FORMS OF PAYMENT ACCEPTED FOR THE REDEMPTION OF TAX-DELINQUENT LAND OR TO SET ASIDE A SALE OF TAX-DELINQUENT LAND.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AQUACULTURE AND HORTICULTURE EQUIPMENT.
Thursday, March 14, 2013
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.
AN ACT CONCERNING ELECTRONIC PAYMENT TRANSACTIONS UNDER THE ALCOHOLIC BEVERAGES LAW AND TO DECLARE AND EMERGENCY.
Tuesday, March 12, 2013
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE; AND TO MAKE TECHNICAL CORRECTIONS TO THE INCOME TAX LAWS.
CONCERNING REPORTS FOR SALES AND USE TAXES.
AN ACT CONCERNING ELECTRONIC PAYMENT TRANSACTIONS UNDER THE ALCOHOLIC BEVERAGES LAW AND TO DECLARE AND EMERGENCY.
Monday, March 11, 2013
TO ALLOW TAXPAYERS TO DEDUCT CREDIT CARD INTERCHANGE FEES CHARGED ON CERTAIN SALES AND USE TAXES COLLECTED AND REMITTED TO THE STATE.
TO AMEND THE PROVISIONS OF THE ARKANSAS CODE RELATING TO INCOME TAX.
TO AMEND ARKANSAS LAW CONCERNING THE ASSESSMENT OF PROPERTY TAXES ON CERTAIN PERSONAL PROPERTY.
TO AMEND THE DISPOSITION OF REVENUES GENERATED BY THE AD VALOREM TAX ASSESSED ON CERTAIN UTILITIES AND CARRIERS.
TO CREATE AN INCOME TAX CREDIT FOR TAXES PAID UNDER THE ARKANSAS SOFT DRINK TAX ACT.
TO LIMIT THE AD VALOREM TAX ON WATER TRANSPORTATION COMPANIES AND OTHER UTILITIES AND CARRIERS.
TO CREATE A TASK FORCE TO STUDY THE TAXATION OF NONALCOHOLIC BEVERAGES.
TO AMEND ARKANSAS LAW CONCERNING THE TAXATION OF NONALCOHOLIC BEVERAGES.
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.
TO PROVIDE A PREMIUM TAX CREDIT FOR INSURANCE COMPANIES THAT INVEST IN ARKANSAS SECURITIES.
TO AMEND THE AD VALOREM TAX AS IT APPLIES TO CERTAIN PROPERTY OF PROVIDERS OF COMMERCIAL MOBILE SERVICE.
TO PERMIT CITIES WITH AN ADVERTISING AND PROMOTION TAX TO SHARE THE COST OF AN AUDIT; AND TO REQUIRE THAT CERTAIN RECORDS BE PROVIDED TO A JOINT AUDITOR.
TO DEDICATE THE SALES AND USE TAX REVENUE GENERATED FROM SALES OF MOTOR VEHICLES AND AUTO-RELATED SALES AND SERVICES TO THE ARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT WHEN CERTAIN CONDITIONS ARE MET.
TO DEDICATE THE SALES AND USE TAX REVENUE GENERATED FROM SELLERS THAT DO NOT HAVE A PHYSICAL PRESENCE IN THE STATE TO THE ARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT WHEN CERTAIN CONDITIONS ARE MET.
TO AMEND THE LAW CONCERNING METHOD FOR LEVYING AND DETERMINING THE ALTERNATIVE TAX FUEL RATE AND TO AMEND THE LAW CONCERNING THE ADMINISTRATION OF THE ALTERNATIVE FUEL TAX.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR NONPROFIT BLOOD DONATION ORGANIZATIONS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR CERTAIN PAINTS, PRIMERS, BONDING AGENTS, AND OTHER CHEMICALS.
TO CREATE THE ARKANSAS INCOME TAX REDUCTION ACT.
TO AMEND THE ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977.
TO CREATE AN INCOME TAX EXEMPTION FOR QUALIFIED DROP-IN BIOFUELS MANUFACTURERS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED FOR AGRICULTURAL PURPOSES.
Friday, March 8, 2013
TO ENSURE THE LONG-TERM FUNDING OF CERTAIN HEALTH CARE PROGRAMS BY ENCOURAGING IN-STATE PURCHASES OF CERTAIN TOBACCO PRODUCTS.
TO REVISE THE CORPORATE FRANCHISE TAX FILING AND REMITTANCE DEADLINE; AND TO DECLARE AN EMERGENCY,
TO REPEAL THE SALES AND USE TAX EXEMPTION FOR CLASS SIX AND CLASS SEVEN TRUCKS AND SEMITRAILERS AND TO REPEAL THE PROVISIONS ENACTED TO OFFSET THE GENERAL REVENUES LOST AS A RESULT OF THE EXEMPTION.
Thursday, March 7, 2013
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR DENTAL APPLIANCES SOLD BY OR TO DENTISTS OR CERTAIN OTHER PROFESSIONALS.
TO ALLOW THE EXTENSION OF THE PERIOD DURING WHICH A COUNTY SALES AND USE TAX LEVIED FOR CAPITAL IMPROVEMENTS OF A COMMUNITY COLLEGE MAY BE LEVIED AND SHALL NOT BE REPLACED OR REDUCED.
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE; AND TO MAKE TECHNICAL CORRECTIONS TO THE INCOME TAX LAWS.
CONCERNING REPORTS FOR SALES AND USE TAXES.
TO REQUIRE THAT A CERTAIN AMOUNT OF MONEYS IN THE AD VALOREM TAX FUND BE USED TO SUPPORT THE ASSESSMENT COORDINATION DEPARTMENT; AND TO DECLARE AN EMERGENCY.
AN ACT CONCERNING ELECTRONIC PAYMENT TRANSACTIONS UNDER THE ALCOHOLIC BEVERAGES LAW AND TO DECLARE AND EMERGENCY.
Wednesday, March 6, 2013
TO REQUIRE THAT PRODUCING MINERAL INTERESTS BE REAPPRAISED ANNUALLY.
TO AMEND THE DEADLINE FOR THE SECRETARY OF STATE'S PROCLAMATION REGARDING CORPORATE CHARTER FORFEITURES.
TO AMEND THE TAX APPLICABLE TO LONG-TERM RENTALS OF VEHICLES; TO REQUIRE THAT THE LONG-TERM RENTAL VEHICLE TAX BE PAID ON EACH RENTAL; AND TO LOWER THE THRESHOLD FOR THE EXPIRATION OF THE LONG-TERM RENTAL VEHICLE TAX.
TO AMEND THE LAWS PERTAINING TO TAXES LEVIED ON TOBACCO PRODUCTS; TO CLARIFY THAT CURRENT LAW IMPOSES AN EXCISE TAX ON ALL TOBACCO PRODUCTS OFFERED FOR SALE IN THE STATE; AND TO DECLARE AN EMERGENCY.
Tuesday, March 5, 2013
TO REDUCE THE SALES AND USE TAX ON NATURAL GAS AND ELECTRICITY USED BY MANUFACTURERS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR CERTAIN PREGNANCY RESOURCE CENTERS.
TO REQUIRE THAT A CERTAIN AMOUNT OF MONEYS IN THE AD VALOREM TAX FUND BE USED TO SUPPORT THE ASSESSMENT COORDINATION DEPARTMENT; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAWS PERTAINING TO TAXES LEVIED ON TOBACCO PRODUCTS; TO CLARIFY THAT CURRENT LAW IMPOSES AN EXCISE TAX ON ALL TOBACCO PRODUCTS OFFERED FOR SALE IN THE STATE; AND TO DECLARE AN EMERGENCY.
Monday, March 4, 2013
TO PROVIDE K-12 SCHOLARSHIPS TO ECONOMICALLY DISADVANTAGED STUDENTS BY PROVIDING A TAX CREDIT FOR CONTRIBUTIONS TO NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS; AND TO DECLARE AN EMERGENCY.
TO AMEND THE TAX APPLICABLE TO LONG-TERM RENTALS OF VEHICLES; TO REQUIRE THAT THE LONG-TERM RENTAL VEHICLE TAX BE PAID ON EACH RENTAL; AND TO LOWER THE THRESHOLD FOR THE EXPIRATION OF THE LONG-TERM RENTAL VEHICLE TAX.
Thursday, February 28, 2013
TO AMEND SALES AND USE TAX LAWS TO CONFORM TO THE STREAMLINED SALES AND USE TAX AGREEMENT.
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY OR ALLOWANCES RECEIVED BY ACTIVE DUTY MEMBERS OF THE ARMED SERVICES.
Wednesday, February 27, 2013
AN ACT CONCERNING ELECTRONIC PAYMENT TRANSACTIONS UNDER THE ALCOHOLIC BEVERAGES LAW AND TO DECLARE AND EMERGENCY.
TO EXEMPT FROM INCOME TAX A LIMITED AMOUNT OF RETIREMENT BENEFITS RECEIVED FOR SERVICE IN THE ARMED FORCES.
TO ALLOW REVENUES FROM THE TEMPORARY SALES AND USE TAX LEVIED UNDER AMENDMENT 91 TO THE ARKANSAS CONSTITUTION TO BE PLEDGED TO RETIRE LOCAL CAPITAL IMPROVEMENT BONDS ISSUED FOR CERTAIN PROJECTS.
TO AMEND THE LAWS PERTAINING TO TAXES LEVIED ON TOBACCO PRODUCTS; TO CLARIFY THAT CURRENT LAW IMPOSES AN EXCISE TAX ON ALL TOBACCO PRODUCTS OFFERED FOR SALE IN THE STATE; AND TO DECLARE AN EMERGENCY.
Monday, February 25, 2013
TO CREATE THE VOLUNTEER FIREFIGHTER TAX PROTECTION ACT.
TO CREATE AN EXEMPTION FROM THE INCOME TAX FOR SERVICE PAY OR ALLOWANCES RECEIVED BY ACTIVE DUTY MEMBERS OF THE ARMED SERVICES.
TO AID THE ADMINISTRATION, SALE, AND CONVEYANCE OF TAX-DELINQUENT LANDS.
Wednesday, February 20, 2013
TO REQUIRE THE USE OF APPORTIONMENT FACTORS TO DETERMINE THE AMOUNT OF PARTNERSHIP INCOME TO BE ALLOCATED TO ARKANSAS.
TO URGE THE UNITED STATES CONGRESS TO RETURN CERTAIN FUNDS TO ARKANSAS IF ARKANSAS DOES NOT PARTICIPATE IN THE PROPOSED MEDICAID EXPANSION.
Monday, February 18, 2013
TO AMEND THE SALES AND USE TAX EXEMPTION FOR CERTAIN MACHINERY AND EQUIPMENT.
TO AUTHORIZE FUND TRANSFERS TO PAY STATE AND LOCAL SALES AND USE TAXES FOR THE PURCHASE OF STATE VEHICLES; AND TO DECLARE AN EMERGENCY.
Thursday, February 14, 2013
TO REDUCE THE SALES AND USE TAX RELATING TO THE PARTIAL REPLACEMENT AND REPAIR OF MACHINERY AND EQUIPMENT USED DIRECTLY IN MANUFACTURING; AND TO PROVIDE A REFUND MECHANISM FOR CERTAIN SALES AND USE TAXES.
Wednesday, February 13, 2013
TO INCREASE THE INCOME TAX EXEMPTION FOR RETIREMENT AND DISABILITY BENEFITS; TO PROVIDE A COST-OF-LIVING ADJUSTMENT TO THE INCOME TAX EXEMPTION FOR RETIREMENT AND DISABILITY BENEFITS.
Tuesday, February 12, 2013
TO PROVIDE COMPENSATION FOR WORK DONE TO TAX-DELINQUENT LANDS TO PREVENT DETERIORATION OR TO COMPLY WITH CODE REQUIREMENTS.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR TIMBER HARVESTING MACHINERY, EQUIPMENT, AND RELATED ATTACHMENTS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR UTILITIES USED BY A GRAIN DRYING AND STORAGE FACILITY.
TO AID THE ADMINISTRATION, SALE, AND CONVEYANCE OF TAX-DELINQUENT LANDS.
Thursday, February 7, 2013
TO FACILITATE AND ENCOURAGE CHARITABLE DONATIONS; AND TO EXEMPT FROM THE SALES AND USE TAX SELLERS' DONATIONS OF TANGIBLE PERSONAL PROPERTY TO CHARITABLE ORGANIZATIONS OR FOR CHARITABLE CAUSES.
Wednesday, February 6, 2013
TO ALLOW THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ENTER INTO AN INSTALLMENT AGREEMENT WITH A TAXPAYER WHO HAS INDIVIDUAL INCOME TAX DEBT IF CERTAIN CONDITIONS ARE MET.
TO REQUIRE THE USE OF APPORTIONMENT FACTORS TO DETERMINE THE AMOUNT OF PARTNERSHIP INCOME TO BE ALLOCATED TO ARKANSAS.
Tuesday, February 5, 2013
TO REQUIRE THAT CERTAIN INFORMATION BE INCLUDED ON INDIVIDUAL INCOME TAX FORMS; AND TO ENABLE THE STATE TO TRACK CERTAIN INFORMATION RELEVANT TO INDIVIDUAL INCOME TAXES.
Thursday, January 31, 2013
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR EXPENDABLE SUPPLIES FOR FARM MACHINERY.
Wednesday, January 30, 2013
TO INCLUDE THE ARKANSAS REAL ESTATE COMMISSION WITHIN THE DEFINITION OF “CLAIMANT AGENCY” FOR THE PURPOSE OF OBTAINING A SETOFF AGAINST STATE TAX REFUNDS FOR DEBTS OWED TO THE STATE.
Tuesday, January 29, 2013
TO EXTEND THE NET OPERATING LOSS CARRY-FORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX; AND TO MAKE TECHNICAL CHANGES.
Monday, January 28, 2013
TO REDUCE THE STATE SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS IF CERTAIN FUND BALANCES EXIST; AND TO DECLARE AN EMERGENCY.
Wednesday, January 23, 2013
TO EXTEND THE NET OPERATING LOSS CARRY-FORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX; AND TO MAKE TECHNICAL CHANGES.
Monday, January 14, 2013
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR EXPENDABLE SUPPLIES FOR FARM MACHINERY.
TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS FORESTRY COMMISSION AND TO INCREASE THE TAX LEVIED UNDER THE FOREST FIRE PROTECTION TAX ACT OF 1969.
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