REVENUE & TAXATION- HOUSE


Archive of Bills Referred


Bill No.
Bill Subtitle
Sponsor
Thursday, March 4, 2021
BILL: HB1641
Sponsor: Warren
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO THE YOUNG MEN'S CHRISTIAN ASSOCIATION; AND TO DECLARE AN EMERGENCY.
BILL: HB1632
Sponsor: Bryant
TO REPEAL THE SALES AND USE TAX EXEMPTION FOR THE SALE OF A MOTOR VEHICLE TO A PERSON ENGAGED IN THE BUSINESS OF RENTING MOTOR VEHICLES.
Wednesday, March 3, 2021
BILL: HB1628
Sponsor: Hudson
TO AMEND THE TAX TREATMENT OF CERTAIN MANUFACTURING EQUIPMENT FOR SOLAR ENERGY PRODUCTION; TO DEFINE “QUALIFYING SOLAR EQUIPMENT”; AND TO EXEMPT THE SALE OF QUALIFYING SOLAR EQUIPMENT FROM SALES AND USE TAX.
BILL: HB1624
Sponsor: Penzo
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 2, 2021
BILL: HB1599
Sponsor: Bryant
TO CHANGE THE AMOUNT OF SALES AND USE TAX OWED WHEN REPLACING CERTAIN STOLEN PROPERTY.
BILL: HB1596
Sponsor: Jett
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.
Wednesday, February 24, 2021
BILL: HB1555
Sponsor: Jett
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.
Tuesday, February 23, 2021
BILL: HB1546
Sponsor: L. Fite
TO PHASE OUT THE SOFT DRINK TAX; AND TO PROVIDE FOR ADDITIONAL AMOUNTS TO BE DISTRIBUTED TO OFFSET THE REVENUE REDUCTION RESULTING FROM THE PHASEOUT OF THE SOFT DRINK TAX.
BILL: HB1543
Sponsor: Vaught
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.
Monday, February 22, 2021
BILL: HB1513
Sponsor: Eubanks
TO CREATE AN INCOME TAX CREDIT FOR RETIRED LAW ENFORCEMENT OFFICERS WHO WORK COLD CASES FOR THE DIVISION OF ARKANSAS STATE POLICE.
BILL: HB1509
Sponsor: Brown
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.
Wednesday, February 10, 2021
BILL: HB1469
Sponsor: Jett
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.
BILL: HB1468
Sponsor: Jett
TO CREATE THE INDEPENDENT TAX APPEALS COMMISSION ACT.
Tuesday, February 9, 2021
BILL: HB1457
Sponsor: Eaves
TO CREATE PAISLEY'S LAW; TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR A STILLBORN CHILD.
BILL: HB1456
Sponsor: Wardlaw
TO CREATE THE RAILROAD MODERNIZATION ACT OF 2021; AND TO ALLOW AN INCOME TAX CREDIT FOR CERTAIN RAILROAD TRACK MAINTENANCE EXPENDITURES.
BILL: HB1453
Sponsor: Underwood
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO AMEND THE DIRECT PAYMENT OF TAX BY A CONSUMER-USER FOR CERTAIN MOTOR VEHICLES.
Monday, February 8, 2021
BILL: HB1447
Sponsor: Ray
TO REQUIRE VOTER APPROVAL OF CERTAIN TAX LEVIES; AND TO MAKE TECHNICAL CORRECTIONS.
Ray
BILL: HB1443
Sponsor: Bentley
TO AMEND ARKANSAS LAW RELATED TO THE MANAGEMENT AND SALE OF TAX-DELINQUENT LANDS BY THE COMMISSIONER OF STATE LANDS.
Thursday, February 4, 2021
BILL: SB236
Sponsor: J. Dismang
TO EXEMPT UNEMPLOYMENT COMPENSATION BENEFITS FROM INCOME TAX DURING A CERTAIN TIME PERIOD; AND TO DECLARE AN EMERGENCY.
BILL: HB1431
Sponsor: Lundstrum
TO INCREASE THE SALES AND USE TAX EXEMPTION THRESHOLD FOR THE PURCHASE OF A USED MOTOR VEHICLE.
Wednesday, February 3, 2021
BILL: HB1403
Sponsor: Maddox
TO AMEND THE INCOME TAX; AND TO REDUCE THE RATE OF TAX LEVIED ON THE TOP INCOME TAX BRACKET.
BILL: HB1385
Sponsor: L. Johnson
TO AMEND THE SALES TAX LEVIED ON CERTAIN SERVICES; AND TO EXEMPT RESIDENTIAL CLEANING AND JANITORIAL WORK FROM THE SALES TAX.
BILL: HB1383
Sponsor: Hawks
TO AMEND THE LAW CONCERNING THE PREPARER OF THE TAX BOOKS, THE ELECTRONIC ASSESSMENT OF PROPERTY TAXES, AND THE ELECTRONIC REPRODUCTION OF TAX RECORDS.
BILL: HB1384
Sponsor: L. Johnson
TO AMEND THE SALES AND USE TAX LAWS REGARDING THE APPLICATION OF SALES AND USE TAXES TO CANDY; AND TO PROVIDE FOR SALES AND USE TAXES TO BE LEVIED ON CANDY AT THE SAME RATE AS IS LEVIED ON FOOD AND FOOD INGREDIENTS.
Tuesday, February 2, 2021
BILL: HB1377
Sponsor: Cavenaugh
TO AMEND THE LAW CONCERNING THE TAX LEVIED ON THE SALE OF A USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER BY A CONSUMER.
BILL: HB1374
Sponsor: A. Collins
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.
Monday, February 1, 2021
BILL: HB1361
Sponsor: Eaves
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.
BILL: HB1360
Sponsor: M. Berry
TO ESTABLISH THE LAW ENFORCEMENT FAMILY RELIEF CHECK-OFF PROGRAM; AND TO ESTABLISH THE LAW ENFORCEMENT FAMILY RELIEF TRUST FUND.
BILL: HB1345
Sponsor: Brooks
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.
BILL: HB1050
Sponsor: Jett
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS.
Wednesday, January 27, 2021
BILL: HB1316
Sponsor: L. Fite
TO PHASE OUT THE SOFT DRINK TAX; TO REDUCE THE SOFT DRINK TAX; AND TO PROVIDE FOR THE EXPIRATION OF THE ARKANSAS SOFT DRINK TAX ACT.
BILL: HB1314
Sponsor: Hillman
TO AMEND THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
Monday, January 25, 2021
BILL: HB1253
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, January 19, 2021
BILL: HB1209
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.
Thursday, January 14, 2021
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR WATER USED BY A POULTRY FARM; AND TO REQUIRE THE ADOPTION OF RELATED RULES.
BILL: HB1191
Sponsor: Ray
TO AMEND THE STANDARD DEDUCTION FOR INCOME TAX PURPOSES; AND TO INCREASE THE STANDARD DEDUCTION.
Ray
BILL: HB1190
Sponsor: Ray
TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO PROVIDE A COST-OF-LIVING ADJUSTMENT FOR THE STANDARD DEDUCTION.
Ray
Tuesday, January 12, 2021
BILL: HB1160
Sponsor: Payton
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR A USED MOTOR VEHICLE.
BILL: HB1158
Sponsor: M. Gray
CONCERNING THE PRISON CONSTRUCTION TRUST FUND; AND TO DECLARE AN EMERGENCY.
BILL: HB1157
Sponsor: Tollett
TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION FOR A TEACHER’S QUALIFIED CLASSROOM INVESTMENT EXPENSE.
Monday, January 11, 2021
BILL: HB1117
Sponsor: Wardlaw
CONCERNING THE DIVISION OF CORRECTION INMATE FARM FUND.
BILL: HB1109
Sponsor: Eubanks
TO AMEND THE LAW CONCERNING THE DEPOSIT OF FUNDS BY THE UNCLAIMED PROPERTY ACT.
BILL: HB1065
Sponsor: Pilkington
TO EXEMPT FEMININE HYGIENE PRODUCTS FROM SALES AND USE TAX.
BILL: HB1060
Sponsor: J. Mayberry
CONCERNING THE TAX TREATMENT OF FORGIVABLE SMALL BUSINESS LOANS AND EXPENSES RELATED TO THE CORONAVIRUS 2019 (COVID-19) CRISIS; AND TO DECLARE AN EMERGENCY.
BILL: HB1054
Sponsor: Beck
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.
BILL: HB1050
Sponsor: Jett
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS.
BILL: HB1049
Sponsor: Jett
TO ALLOW THE WITHHOLDING OF STATE INCOME TAX FROM UNEMPLOYMENT COMPENSATION BENEFITS AND UNEMPLOYMENT INSURANCE BENEFITS.
BILL: HB1048
Sponsor: Jett
TO AUTHORIZE THE OFFSET OF A TAX REFUND TOWARD A TAX DELINQUENCY WHEN A FINAL ASSESSMENT OF TAX HAS BEEN ISSUED.
BILL: HB1047
Sponsor: Jett
TO CLARIFY THAT A TAXPAYER'S AGENT MAY FILE A PROTEST ON BEHALF OF A TAXPAYER IF THE TAXPAYER PRODUCES A PROPERLY EXECUTED POWER OF ATTORNEY AT THE TIME OF THE FILING.
BILL: HB1046
Sponsor: Jett
TO CLARIFY THE ABILITY OF LEGAL COUNSEL FOR THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO REQUEST REVISION OF A HEARING OFFICER'S DECISION.
BILL: HB1044
Sponsor: Jett
TO AUTHORIZE THE ESTIMATED ASSESSMENT OF TAX IF A TAXPAYER FAILS OR REFUSES TO PROVIDE RECORDS.
BILL: HB1043
Sponsor: Jett
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.
BILL: HB1042
Sponsor: Jett
TO REPEAL THE LONG-TERM RENTAL VEHICLE TAX.
BILL: HB1041
Sponsor: Jett
TO AUTHORIZE THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO WAIVE THE CERTIFICATE OF INDEBTEDNESS FILING FEES IN CERTAIN CIRCUMSTANCES.
BILL: HB1040
Sponsor: Jett
TO AMEND THE SALES TAX EXEMPTION FOR CERTAIN VESSELS; AND TO PROVIDE A DEFINITION OF "VESSEL" FOR PURPOSES OF THE SALES TAX EXEMPTION.
BILL: HB1039
Sponsor: Jett
TO AMEND THE DEFINITION OF "EMPLOYER" UNDER THE ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965.
BILL: HB1038
Sponsor: Jett
TO CLARIFY THAT SALES TAX IS REQUIRED TO BE COLLECTED AND REMITTED ON DELIVERY CHARGES FOR SALES BY A MARKETPLACE FACILITATOR.
BILL: HB1037
Sponsor: Jett
TO AUTHORIZE THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO REQUIRE A BOND FOR A TAXPAYER THAT OWES DELINQUENT SALES AND USE TAX AND TO DISCLOSE DELINQUENT SALES AND USE TAX INFORMATION TO BONDING COMPANIES.
BILL: HB1035
Sponsor: Jett
TO ADOPT RECENT CHANGES TO THE INTERNAL REVENUE CODE.
BILL: HB1034
Sponsor: Jett
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.
BILL: HB1033
Sponsor: Jett
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.
BILL: HB1032
Sponsor: Jett
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.
BILL: HB1031
Sponsor: Jett
TO REQUIRE THE ELECTRONIC FILING OF INCOME TAX RETURNS BY TAX PRACTITIONERS; AND TO AMEND THE LAW CONCERNING TAX PRACTITIONERS.
BILL: HB1030
Sponsor: Jett
TO PREVENT UNEXPECTED REDUCTIONS IN REVENUES FROM THE WHOLESALE SALES TAXES ON MOTOR FUEL AND DISTILLATE SPECIAL FUEL BY AMENDING THE LAW CONCERNING THE CALCULATION OF THE WHOLESALE SALES TAXES.
BILL: HB1026
Sponsor: Cavenaugh
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.
BILL: HB1023
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: HB1011
Sponsor: Jett
TO AMEND THE INCOME TAX IMPOSED ON INDIVIDUALS, TRUSTS, AND ESTATES; AND TO REDUCE THE INCOME TAX IMPOSED ON LOW-INCOME TAXPAYERS.
BILL: HB1010
Sponsor: Jett
TO AMEND THE SALES AND USE TAX EXEMPTION FOR SALES OF CERTAIN AIRCRAFT.