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

REVENUE & TAX - SENATE


Referred Bills



Bill No.
Bill Subtitle
Sponsor
Status
Monday, April 3, 2017
BILL: SB576
Sponsor: K. Ingram
TO AMEND THE USE AND DISPOSITION OF SALES AND USE TAX REVENUES; AND TO DECLARE AN EMERGENCY.
Friday, March 31, 2017
BILL: SB657
Sponsor: J. Cooper
AN ACT TO AMEND THE LAW CONCERNING THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAX RETURNS AND PAYMENTS.
Monday, March 27, 2017
BILL: HB2085
Sponsor: Rye
TO DISTRIBUTE A PORTION OF THE SALES AND USE TAX COLLECTED FROM SELLERS THAT DO NOT HAVE A PHYSICAL PRESENCE IN THE STATE TO THE STATE HIGHWAY AND TRANSPORTATION DEPARTMENT FUND.
Rye
TO AMEND THE AUTHORITY OF MUNICIPALITIES TO TAX ARKANSAS WINERIES; AND TO USE REVENUE FROM WINE EXCISE TAXES FOR THE PRODUCTION AND MARKETING OF ARKANSAS WINE AND WINE GRAPES.
BILL: HB2127
Sponsor: Collins
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.
Thursday, March 23, 2017
BILL: SB688
Sponsor: D. Wallace
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
Tuesday, March 21, 2017
BILL: HB1580
Sponsor: House
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 TO PROVIDE FOR A SPECIAL PRIVILEGE TAX; TO LEVY A SPECIAL PRIVILEGE TAX ON MEDICAL MARIJUANA; AND TO DECLARE AN EMERGENCY.
Monday, March 20, 2017
BILL: HB2033
Sponsor: Shepherd
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ESTABLISH A CRIMINAL BACKGROUND CHECK POLICY FOR CERTAIN PERSONS APPLYING FOR OR OCCUPYING A POSITION HAVING ACCESS TO FEDERAL TAX INFORMATION.
BILL: HB1031
Sponsor: Bentley
TO CREATE AN INCOME TAX EXEMPTION FOR INCENTIVES RECEIVED UNDER THE COMMUNITY MATCH RURAL PHYSICIAN RECRUITMENT PROGRAM.
BILL: SB505
Sponsor: J. English
TO EXPAND THE INCOME TAX CREDIT ALLOWED FOR EMPLOYING AN APPRENTICE IN AN APPRENTICESHIP PROGRAM OR WORK-BASED LEARNING PROGRAM.
Thursday, March 16, 2017
BILL: HB1681
Sponsor: Jett
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.
BILL: HB1014
Sponsor: Leding
TO CREATE THE TEACHER'S CLASSROOM INVESTMENT DEDUCTION.
BILL: HB2126
Sponsor: G. McGill
TO TREAT THE LEASE OR RENTAL OF BEER KEGS EQUALLY WITH THE SALE OF BEER KEGS UNDER THE GROSS RECEIPTS TAX LAW.
Wednesday, March 15, 2017
BILL: HB1940
Sponsor: Dalby
TO AMEND THE LAWS CONCERNING THE RECORDATION OF DEEDS FOR PURPOSES OF THE REAL PROPERTY TRANSFER TAX.
BILL: HB1844
Sponsor: Beck
TO AMEND THE DISTRIBUTION OF REVENUES DERIVED FROM THE SEVERANCE TAX.
BILL: HB1744
Sponsor: Capp
TO CLARIFY THE PROCESS FOR PAYING TAXES FOR SHIPMENTS OF WINE UNDER THE DIRECT SHIPMENT OF VINOUS LIQUOR ACT.
BILL: HB1649
Sponsor: C. Douglas
TO AMEND THE SALES AND USE TAX EXEMPTION FOR NEW MOTOR VEHICLES PURCHASED BY NONPROFIT ORGANIZATIONS OR WITH URBAN MASS TRANSIT ADMINISTRATION FUNDS.
BILL: HB1221
Sponsor: Sabin
TO AMEND THE LAW CONCERNING THE SALES AND USE TAX EXEMPTION FOR SALES BY A CHARITABLE ORGANIZATION.
Tuesday, March 14, 2017
BILL: SB688
Sponsor: D. Wallace
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DEFINITIONS APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES.
Monday, March 13, 2017
BILL: HB2278
Sponsor: Jett
TO AMEND THE SALES TAX EXEMPTION FOR SALES OF CERTAIN AIRCRAFT; AND TO DECLARE AN EMERGENCY.
BILL: HB1680
Sponsor: Jett
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.
BILL: HB1559
Sponsor: Jett
TO AMEND THE CORPORATE INCOME TAX WITHHOLDING REQUIREMENTS FOR MEMBERS OR OWNERS OF A PASS-THROUGH ENTITY.
BILL: HB1987
Sponsor: C. Fite
TO AMEND THE EFFECTIVE DATE PROVISION OF ACTS 2017, NO. 141, FOR CERTAIN SECTIONS OF THE ACT.
BILL: SB511
Sponsor: B. Johnson
TO AMEND THE NOTICE REQUIREMENTS UNDER THE ARKANSAS TAX PROCEDURE ACT.
Thursday, March 9, 2017
BILL: HB1772
Sponsor: Jett
TO IMPROVE THE FAIRNESS OF PROPERTY TAX ADMINISTRATION AND APPEALS.
Wednesday, March 8, 2017
BILL: HB1682
Sponsor: Jett
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.
Tuesday, March 7, 2017
BILL: SB114
Sponsor: Hester
TO AMEND THE NOTICE REQUIREMENTS RELATED TO PROPERTY TAXES; AND TO AMEND THE REQUIREMENTS FOR PUBLISHING NOTICE OF DELINQUENT TAXES ON MINERAL INTERESTS.
BILL: SB236
Sponsor: Files
TO ESTABLISH A SMALL BUSINESS RETIREMENT PROGRAM IN ARKANSAS; AND TO DECLARE AN EMERGENCY.
BILL: SB310
Sponsor: J. English
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN DONATIONS TO ENTITIES AND PROGRAMS THAT PROVIDE CAREER EDUCATION.
Monday, March 6, 2017
TO AMEND ARKANSAS LAW CONCERNING THE TAX LEVIED ON GOLD.
BILL: SB754
Sponsor: J. Hendren
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.
BILL: SB729
Sponsor: E. Cheatham
TO AMEND THE CARRY FORWARD PROVISION RELATING TO THE INCOME TAX CREDIT ALLOWED FOR WATER IMPOUNDMENTS.
BILL: SB693
Sponsor: A. Clark
TO ELIMINATE THE DOUBLE TAXATION OF CERTAIN PRODUCTS USED IN SERVING FOOD; TO EXEMPT CERTAIN PRODUCTS FROM THE SALES AND USE TAX; AND TO EXEMPT DISPOSABLE PRODUCTS USED IN SERVING FOOD FROM THE SALES AND USE TAX.
BILL: SB688
Sponsor: D. Wallace
TO AMEND THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
BILL: SB663
Sponsor: Files
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.
BILL: SB657
Sponsor: J. Cooper
AN ACT TO AMEND THE LAW CONCERNING THE DISCOUNT AVAILABLE TO TAXPAYERS FOR PROMPT SUBMISSION OF SALES TAX RETURNS AND PAYMENTS.
TO RAISE THE PURCHASE PRICE THRESHOLD AT WHICH SALES AND USE TAX BECOMES DUE ON THE PURCHASE OF A USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
TO AMEND THE AUTHORITY OF MUNICIPALITIES TO TAX ARKANSAS WINERIES; AND TO USE REVENUE FROM WINE EXCISE TAXES FOR THE PRODUCTION AND MARKETING OF ARKANSAS WINE AND WINE GRAPES.
BILL: SB608
Sponsor: Files
TO SUNSET CERTAIN SALES AND USE TAX EXEMPTIONS.
BILL: SB599
Sponsor: Bond
TO ALLOW A WORK OPPORTUNITY TAX CREDIT AGAINST ARKANSAS INCOME TAX LIABILITY.
BILL: SB236
Sponsor: Files
TO ESTABLISH A SMALL BUSINESS RETIREMENT PROGRAM IN ARKANSAS; AND TO DECLARE AN EMERGENCY.
BILL: HB1369
Sponsor: House
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
Thursday, March 2, 2017
BILL: HB1580
Sponsor: House
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 TO PROVIDE FOR A SPECIAL PRIVILEGE TAX; TO LEVY A SPECIAL PRIVILEGE TAX ON MEDICAL MARIJUANA; AND TO DECLARE AN EMERGENCY.
BILL: SB576
Sponsor: K. Ingram
TO AMEND THE USE AND DISPOSITION OF SALES AND USE TAX REVENUES; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DEFINITIONS APPLICABLE TO COIN-OPERATED AMUSEMENT DEVICES.
Wednesday, March 1, 2017
BILL: SB529
Sponsor: Maloch
TO AMEND ARKANSAS LAW CONCERNING THE FORECAST OF GENERAL REVENUES; AND TO DECLARE AN EMERGENCY.
TO AMEND THE SALES AND USE TAXES APPLICABLE TO FOOD AND FOOD INGREDIENTS.
Tuesday, February 28, 2017
BILL: SB511
Sponsor: B. Johnson
TO AMEND THE NOTICE REQUIREMENTS UNDER THE ARKANSAS TAX PROCEDURE ACT.
BILL: SB505
Sponsor: J. English
TO EXPAND THE INCOME TAX CREDIT ALLOWED FOR EMPLOYING AN APPRENTICE IN AN APPRENTICESHIP PROGRAM OR WORK-BASED LEARNING PROGRAM.
BILL: SB424
Sponsor: J. English
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
Monday, February 27, 2017
BILL: SB450
Sponsor: Hester
TO AMEND THE LAW CONCERNING THE SALE AND REDEMPTION OF TAX-DELINQUENT PROPERTY.
BILL: HB1644
Sponsor: Tosh
TO CHANGE THE FILING DEADLINE FOR FRANCHISE TAX REPORTS.
Thursday, February 23, 2017
BILL: SB253
Sponsor: B. Sample
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
Wednesday, February 22, 2017
BILL: HB1564
Sponsor: Jett
TO AMEND THE INCOME TAX LAWS TO CONFORM THE ARKANSAS FILING DATE FOR ANNUAL WITHHOLDING STATEMENTS TO FEDERAL LAW.
BILL: HB1563
Sponsor: Jett
TO REQUIRE A CORPORATION FILING A FEDERAL SUBCHAPTER S INCOME TAX RETURN TO FILE AN ARKANSAS SUBCHAPTER S INCOME TAX RETURN.
BILL: HB1562
Sponsor: Jett
TO REQUIRE THAT PARTNERSHIP INCOME BE DETERMINED FOR STATE INCOME TAX PURPOSES BY USING AN APPORTIONMENT METHOD.
BILL: HB1561
Sponsor: Jett
TO AMEND THE ARKANSAS TAX PROCEDURE ACT TO ALLOW FOR THE RELEASE OF TAX INFORMATION TO BANKRUPTCY TRUSTEES AND EMPLOYEES OF BANKRUPTCY TRUSTEES.
BILL: SB424
Sponsor: J. English
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
Tuesday, February 21, 2017
BILL: SB417
Sponsor: Files
TO AMEND THE TAX REBATE FOR QUALIFIED MANUFACTURERS OF BEER AND MALT BEVERAGES.
BILL: SB234
Sponsor: A. Clark
TO CREATE AN INCOME TAX EXEMPTION FOR POLICE AND FIRE RETIREMENT AND SURVIVOR BENEFITS.
Monday, February 20, 2017
BILL: SB362
Sponsor: L. Eads
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.
Monday, February 13, 2017
BILL: HB1369
Sponsor: House
TO AMEND THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016 REGARDING THE TAXATION AND DISTRIBUTION OF PROCEEDS; AND TO CREATE VARIOUS FUNDS FOR THE IMPLEMENTATION OF THE ARKANSAS MEDICAL MARIJUANA AMENDMENT OF 2016.
BILL: SB126
Sponsor: Hester
TO CREATE A SECOND AMENDMENT APPRECIATION WEEKEND.
Thursday, February 9, 2017
BILL: SB310
Sponsor: J. English
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN DONATIONS TO ENTITIES AND PROGRAMS THAT PROVIDE CAREER EDUCATION.
Tuesday, February 7, 2017
BILL: HB1388
Sponsor: D. Douglas
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.
Monday, February 6, 2017
BILL: SB282
Sponsor: B. Johnson
TO AMEND THE LAW CONCERNING THE COLLECTION AND DISTRIBUTION OF DELINQUENT PERSONAL TAXES.
BILL: SB253
Sponsor: B. Sample
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
Thursday, February 2, 2017
BILL: HB1390
Sponsor: Jett
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE; AND TO CLARIFY PROVISIONS CONCERNING CHILD SUPPORT PAYMENTS AND GAMBLING LOSSES.
BILL: HB1384
Sponsor: Holcomb
TO ALLOW A BUSINESS ENGAGED IN THE BUSINESS OF RENTING HEAVY EQUIPMENT PROPERTY TO COLLECT A RECOVERY FEE FROM CERTAIN CONSUMERS.
Monday, January 30, 2017
BILL: HB1162
Sponsor: C. Fite
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.
BILL: SB253
Sponsor: B. Sample
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO DECLARE AN EMERGENCY.
Thursday, January 26, 2017
BILL: SB234
Sponsor: A. Clark
TO CREATE AN INCOME TAX EXEMPTION FOR POLICE AND FIRE RETIREMENT AND SURVIVOR BENEFITS.
BILL: SB224
Sponsor: Rapert
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO CHURCHES.
BILL: SB120
Sponsor: J. English
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.
Monday, January 23, 2017
BILL: HB1159
Sponsor: Pitsch
TO CREATE THE TAX REFORM AND RELIEF ACT OF 2017; AND TO DECLARE AN EMERGENCY.
BILL: HB1157
Sponsor: Collins
CONCERNING HOMESTEAD PROPERTY TAX CREDIT ELIGIBILITY; AND TO DECLARE AN EMERGENCY.
BILL: HB1156
Sponsor: Jett
TO PROVIDE THAT ARKANSAS CORPORATE INCOME TAX RETURNS BE FILED BY APRIL 15 BEGINNING IN THE 2016 TAX YEAR; AND TO DECLARE AN EMERGENCY.
BILL: SB166
Sponsor: Rapert
TO CREATE A SALES TAX EXEMPTION FOR THE DISABLED AMERICAN VETERANS ORGANIZATION.
Wednesday, January 18, 2017
BILL: SB140
Sponsor: Files
TO PROVIDE FOR THE COLLECTION OF SALES AND USE TAX RATHER THAN USE TAX ON SALES BY CERTAIN REMOTE SELLERS.
Tuesday, January 17, 2017
BILL: SB126
Sponsor: Hester
TO CREATE A SECOND AMENDMENT APPRECIATION WEEKEND.
BILL: SB124
Sponsor: Irvin
TO AMEND THE LAW CONCERNING THE DATES FOR PAYMENT OF DELINQUENT PROPERTY TAXES AND RELATED PENALTIES.
Thursday, January 12, 2017
BILL: SB120
Sponsor: J. English
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.
BILL: SB119
Sponsor: Files
TO CREATE THE WORKING FAMILIES OPPORTUNITY ACT.
BILL: SB117
Sponsor: Irvin
TO CLARIFY THE QUALIFICATIONS AND DUTIES OF COUNTY EQUALIZATION BOARDS.
BILL: SB116
Sponsor: Irvin
TO ENSURE THE PROPER COLLECTION AND DISBURSEMENT OF LATE ASSESSMENT FEES.
BILL: SB115
Sponsor: J. Hendren
TO CREATE THE TAX REFORM AND RELIEF ACT OF 2017; AND TO DECLARE AN EMERGENCY.
Wednesday, January 11, 2017
BILL: SB114
Sponsor: Hester
TO AMEND THE NOTICE REQUIREMENTS RELATED TO PROPERTY TAXES; AND TO AMEND THE REQUIREMENTS FOR PUBLISHING NOTICE OF DELINQUENT TAXES ON MINERAL INTERESTS.
BILL: SB112
Sponsor: J. English
TO ALLOW AN INCOME TAX DEDUCTION FOR QUALIFYING EDUCATION EXPENSES.
Monday, January 9, 2017
BILL: SB13
Sponsor: J. English
TO CREATE AN INCOME TAX EXEMPTION FOR RETIREMENT BENEFITS AND SURVIVOR BENEFITS FROM THE UNIFORMED SERVICES.
BILL: SB9
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.