REVENUE & TAX - SENATE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Tuesday, April 20, 2021
Status
TO PROVIDE A REDUCED SALES AND USE TAX RATE FOR CERTAIN USED MOTOR VEHICLES, TRAILERS, AND SEMITRAILERS.
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.
Monday, April 19, 2021
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 THE REBOOT PILOT PROGRAM; AND TO CREATE AN INCOME TAX CREDIT FOR BUSINESSES THAT HIRE CERTAIN FORMER OFFENDERS.
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.
TO CREATE THE RAILROAD MODERNIZATION ACT OF 2021; AND TO ALLOW AN INCOME TAX CREDIT FOR CERTAIN RAILROAD TRACK MAINTENANCE EXPENDITURES.
TO AMEND THE LAW GOVERNING THE TYPE AND MANNER OF NOTICE OF A PROPOSED ASSESSMENT THAT MUST BE GIVEN TO A TAXPAYER.
Thursday, April 15, 2021
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.
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.
TO AMEND THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
Wednesday, April 14, 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 PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO THE YOUNG MEN'S CHRISTIAN ASSOCIATION; AND TO DECLARE AN EMERGENCY.
TO CREATE AN INCOME TAX CREDIT FOR RETIRED LAW ENFORCEMENT OFFICERS WHO WORK COLD CASES FOR THE DIVISION OF ARKANSAS STATE POLICE.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR WATER USED BY A POULTRY FARM; AND TO REQUIRE THE ADOPTION OF RELATED RULES.
TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION FOR A TEACHER’S QUALIFIED CLASSROOM INVESTMENT EXPENSE.
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.
Tuesday, April 13, 2021
TO AMEND THE DIGITAL PRODUCT AND MOTION PICTURE INDUSTRY DEVELOPMENT ACT OF 2009.
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.
Monday, April 12, 2021
TO CREATE A TAX CREDIT FOR ELIGIBLE CONTRIBUTIONS MADE TO A SPONSOR-GRANTING ORGANIZATION UNDER THE PHILANTHROPIC INVESTMENT IN ARKANSAS KIDS PROGRAM.
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR A USED MOTOR VEHICLE.
TO AMEND THE INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR A BUSINESS THAT INSTALLS A CHANGING TABLE WITHIN ITS PLACE OF BUSINESS.
Thursday, April 8, 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.
AN ACT TO REINSTATE THE BORDER CITY TAX RATE FOR CIGARETTES AND OTHER TOBACCO PRODUCTS.
Wednesday, April 7, 2021
TO AMEND THE DEFINITION OF "EMPLOYER" UNDER THE ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965.
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.
Tuesday, April 6, 2021
TO AMEND THE LAW CONCERNING CONTRIBUTIONS TO AN ABLE ACCOUNT UNDER THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM ACT.
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.
TO CREATE THE STRONG FAMILIES ACT; AND TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS THAT PROVIDE PAID FAMILY AND MEDICAL LEAVE FOR CERTAIN EMPLOYEES.
Monday, April 5, 2021
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS.
Wednesday, March 31, 2021
TO AUTHORIZE THE OFFSET OF A TAX REFUND TOWARD A TAX DELINQUENCY WHEN A FINAL ASSESSMENT OF TAX HAS BEEN ISSUED.
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 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.
Monday, March 29, 2021
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 EXEMPT BROADBAND EQUIPMENT FROM SALES TAX WHEN THE EQUIPMENT IS INSTALLED IN A RURAL AREA.
TO ESTABLISH A GRANT PROGRAM FOR LAW ENFORCEMENT AGENCIES DESIGNED TO ENCOURAGE TRAINING IN AND AWARENESS OF FEDERAL IMMIGRATION ENFORCEMENT; AND TO CREATE THE IMMIGRATION ENFORCEMENT TRAINING GRANT PROGRAM FUND.
Monday, March 22, 2021
TO TEMPORARILY EXTEND THE INCOME TAX FILING DEADLINE; AND TO DECLARE AN EMERGENCY.
Thursday, March 18, 2021
TO REQUIRE THAT CASINOS REPORT GAMBLING WINNINGS TO THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION AND WITHHOLD ARKANSAS INCOME TAX ON GAMBLING WINNINGS.
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.
TO AUTHORIZE PRIVATE FUNDING FOR REMEDIAL ACTIVITIES AT ENVIRONMENTAL SITES; AND TO ESTABLISH THE DIVISION OF ENVIRONMENTAL QUALITY DESIGNATED ENVIRONMENTAL SITE REMEDIATION TRUST FUND AND AN ENVIRONMENTAL TAX CREDIT.
TO AMEND ARKANSAS LAW RELATED TO THE MANAGEMENT AND SALE OF TAX-DELINQUENT LANDS BY THE COMMISSIONER OF STATE LANDS.
Wednesday, March 17, 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.
TO LEVY A SALES TAX ON ADVERTISING REVENUE ON SOCIAL-MEDIA PLATFORMS; TO DIRECT THE TAX REVENUE TO FUND THE DETECTION AND PROSECUTION OF CYBERCRIMES AGAINST CHILDREN; AND TO FUND THE DEVELOPMENT OF RURAL BROADBAND.
Tuesday, March 16, 2021
TO ESTABLISH A GRANT PROGRAM FOR LAW ENFORCEMENT AGENCIES DESIGNED TO ENCOURAGE TRAINING IN AND AWARENESS OF FEDERAL IMMIGRATION ENFORCEMENT; AND TO CREATE THE IMMIGRATION ENFORCEMENT TRAINING GRANT PROGRAM FUND.
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, March 15, 2021
TO ESTABLISH THE LAW ENFORCEMENT FAMILY RELIEF CHECK-OFF PROGRAM; AND TO ESTABLISH THE LAW ENFORCEMENT FAMILY RELIEF TRUST FUND.
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN FULL-TIME LAW ENFORCEMENT OFFICERS.
Thursday, March 11, 2021
TO PROVIDE FOR THE DISCLOSURE OF LIMITED INFORMATION ON CERTAIN CREDITS AND REBATES OF SALES AND USE TAX TO IMPACTED LOCAL GOVERNMENTS.
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN FULL-TIME LAW ENFORCEMENT OFFICERS.
Wednesday, March 10, 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.
TO REDUCE ALL INDIVIDUAL INCOME TAX RATES TO ZERO PERCENT (0%).
TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION FOR A TEACHER’S QUALIFIED CLASSROOM INVESTMENT EXPENSE; AND TO DECLARE AN EMERGENCY.
Tuesday, March 9, 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.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR DENTAL APPLIANCES.
Monday, March 8, 2021
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS.
TO CLARIFY THE ALLOCATION OF NONRESIDENT INCOME FOR ARKANSAS INCOME TAX PURPOSES; AND TO DECLARE AN EMERGENCY.
TO ENHANCE ECONOMIC COMPETITIVENESS BY REPEALING THE THROWBACK RULE.
TO PROVIDE FOR DESTINATION SOURCING OF SALES TO THE UNITED STATES GOVERNMENT FOR PURPOSES OF ARKANSAS INCOME TAX APPORTIONMENT.
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 INCOME TAX LAWS TO ALLOW ALL TAXPAYERS TO RECEIVE A DOLLAR-FOR-DOLLAR INCOME TAX CREDIT FROM ECONOMIC DEVELOPMENT TAX CREDITS.
Wednesday, March 3, 2021
TO AUTHORIZE THE ESTIMATED ASSESSMENT OF TAX IF A TAXPAYER FAILS OR REFUSES TO PROVIDE RECORDS.
TO EXTEND THE SUNSET DATE FOR THE ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017; AND TO DECLARE AN EMERGENCY.
TO EXEMPT THE PURCHASE OF A USED MOTOR VEHICLE FROM SALES AND USE TAX.
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN FULL-TIME LAW ENFORCEMENT OFFICERS.
Tuesday, March 2, 2021
TO AMEND THE PROCEDURE BY WHICH THE COMMISSIONER OF STATE LANDS SELLS TAX-DELINQUENT LAND; AND TO DECLARE AN EMERGENCY.
Monday, March 1, 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 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 AMEND THE LAW GOVERNING OFFSETTING DELINQUENT TAX COLLECTIONS AGAINST A STATE INCOME TAX REFUND; AND TO ADD ALL STATE AGENCIES, BOARDS, COMMISSIONS AND THEIR SUBDIVISIONS TO THE DEFINITION OF "CLAIMANT AGENCY".
Thursday, February 25, 2021
TO AMEND THE SALES TAX LAWS CONCERNING SPECIAL EVENTS; AND TO EXCLUDE CERTAIN SCHOOL FUNDRAISERS FROM THE SALES TAX LAWS REGULATING SPECIAL EVENTS.
Wednesday, February 24, 2021
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 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.
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.
Tuesday, February 23, 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”.
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN FULL-TIME LAW ENFORCEMENT OFFICERS.
Monday, February 22, 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 ALLOW THE WITHHOLDING OF STATE INCOME TAX FROM UNEMPLOYMENT COMPENSATION BENEFITS AND UNEMPLOYMENT INSURANCE BENEFITS.
AN ACT TO REINSTATE THE BORDER CITY TAX RATE FOR CIGARETTES AND OTHER TOBACCO PRODUCTS.
TO CREATE AN EXEMPTION FROM THE SALES AND USE TAX FOR COINS, CURRENCY, AND BULLION.
TO AMEND THE SALES TAX TREATMENT OF UTILITIES USED FOR CERTAIN QUALIFYING AGRICULTURAL STRUCTURES; AND TO DEFINE THE TERM “AGRICULTURE.”
Monday, February 8, 2021
TO CREATE AN INCOME TAX CREDIT FOR CERTAIN FULL-TIME LAW ENFORCEMENT OFFICERS.
TO ALLOW FOR THE DISCLOSURE OF INFORMATION CONCERNING SALES AND USE TAX CREDITS, REFUNDS, AND REBATES TO LOCAL GOVERNMENTS; AND TO REQUIRE TAXPAYERS TO PROVIDE NOTIFICATION TO LOCAL GOVERNMENTS IN CERTAIN CIRCUMSTANCES.
Tuesday, February 2, 2021
TO AMEND THE SALES TAX TREATMENT OF UTILITIES USED FOR CERTAIN QUALIFYING AGRICULTURAL STRUCTURES; AND TO DEFINE THE TERM “AGRICULTURE.”
Monday, February 1, 2021
CONCERNING THE PRISON CONSTRUCTION TRUST FUND; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAW CONCERNING THE DEPOSIT OF FUNDS BY THE UNCLAIMED PROPERTY ACT.
TO REQUIRE THE ELECTRONIC FILING OF INCOME TAX RETURNS BY TAX PRACTITIONERS; AND TO AMEND THE LAW CONCERNING TAX PRACTITIONERS.
TO AMEND THE SALES AND USE TAX EXEMPTION FOR SALES OF CERTAIN AIRCRAFT.
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.
Thursday, January 28, 2021
TO AMEND THE PROCEDURE BY WHICH THE COMMISSIONER OF STATE LANDS SELLS TAX-DELINQUENT LAND; AND TO DECLARE AN EMERGENCY.
TO EXEMPT UNEMPLOYMENT COMPENSATION BENEFITS FROM INCOME TAX DURING A CERTAIN TIME PERIOD; AND TO DECLARE AN EMERGENCY.
Wednesday, January 27, 2021
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 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 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 AUTHORIZE THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO WAIVE THE CERTIFICATE OF INDEBTEDNESS FILING FEES IN CERTAIN CIRCUMSTANCES.
Monday, January 25, 2021
TO AMEND THE LAW CONCERNING THE SALES TAX HOLIDAY; TO EXEMPT CERTAIN ELECTRONIC DEVICES DURING THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY.
Thursday, January 21, 2021
TO AMEND THE LAW TO EXTEND THE TIME PERIOD AUTHORIZED FOR THE REGISTRATION OF A MOTOR VEHICLE; AND TO AMEND THE LAW CONCERNING TEMPORARY PREPRINTED PAPER BUYER'S TAGS.
Monday, January 11, 2021
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.
TO AMEND THE LAW CONCERNING TAXES AND FEES APPLICABLE TO CAR WASH OPERATORS; AND TO REPEAL THE FEE LEVIED ON CAR WASH OPERATORS BASED ON WATER USAGE.
TO CREATE AN EARNED INCOME TAX CREDIT, AN INCREASED STANDARD DEDUCTION, AND AN INDIVIDUAL INCOME TAX REDUCTION; AND TO PROVIDE FUNDING FOR INCOME TAX REDUCTIONS THROUGH NEW TAXES ON CIGARETTES AND E-CIGARETTES.
Subnavigation for
– Committee Information
– Roster
– Subcommittees
– Upcoming Meetings
– Past Meetings
– Referred Bills
– ISP/IR Referred
– Documents & Reports
– House
– Senate
– Task Force
Committee Info
– Current Agenda
– Committee Information
– Roster
– Subcommittees
– Upcoming Meetings
– Past Meetings
– Referred Bills
– ISP/IR Referred
– Documents & Reports
Committee Lists
– Joint
– House
– Senate
– Task Force