REVENUE & TAXATION- HOUSE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Tuesday, April 4, 2023
Status
TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS PORT, INTERMODAL, AND WATERWAY DEVELOPMENT GRANT PROGRAM FUND; AND TO CREATE A WATERWAYS INVESTMENT INCOME TAX CREDIT.
Monday, April 3, 2023
TO REDUCE THE INCOME TAX RATES APPLICABLE TO INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.
TO AMEND THE SALES AND USE TAX LAWS CONCERNING EXEMPTIONS RELATED TO CERTAIN MACHINERY AND EQUIPMENT; AND TO ALLOW A SALES AND USE TAX EXEMPTION FOR CERTAIN MACHINERY AND EQUIPMENT PLACED IN INVENTORY.
Thursday, March 30, 2023
TO REPEAL AN OBSOLETE REPORTING REQUIREMENT REGARDING PROPERTY TAX REVENUE.
TO AMEND THE INCOME TAX ACT OF 1929; AND TO PROVIDE AN APPORTIONMENT FORMULA FOR THE INCOME OF RAILROADS.
TO AMEND THE DISTRIBUTIONS FROM THE GENERAL REVENUE FUND ACCOUNT; AND TO TRANSFER REVENUES TO THE RESTRICTED RESERVE FUND TO BE USED TO ADDRESS FOOD INSECURITY AND HEALTH NEEDS.
TO EXTEND THE APPLICATION PERIOD FOR THE ARKANSAS MAJOR HISTORIC REHABILITATION INCOME TAX CREDIT ACT.
TO AMEND THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT; AND TO AMEND THE AMOUNT OF THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT.
TO REDUCE THE NUMBER OF EMPLOYEES REQUIRED TO MANDATE THE ELECTRONIC FILING OF ANNUAL WITHHOLDING STATEMENTS AND TO REDUCE THE METHODS BY WHICH AN EMPLOYER CAN FILE ANNUAL WITHHOLDING STATEMENTS.
TO EXTEND THE SUNSET DATE FOR THE ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DEFINITION OF "QUALIFIED STEEL SPECIALTY PRODUCTS MANUFACTURING FACILITY" FOR THE PURPOSE OF THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.
TO AMEND THE LAW CONCERNING THE RENTAL VEHICLE TAX; AND TO AMEND THE DISTRIBUTION AND USE OF REVENUES DERIVED FROM THE RENTAL VEHICLE TAX.
TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SALES TAX; TO INCREASE THE THRESHOLD FOR THE REQUIREMENT THAT CERTAIN RETAILERS PREPAY SALES TAX; AND TO DECLARE AN EMERGENCY.
TO CREATE AN INCOME TAX CREDIT FOR FAMILY CAREGIVERS.
TO CREATE AN INCOME TAX CHECK-OFF PROGRAM FOR THE ARKANSAS VETERANS CEMETERY FOUNDATION; AND TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES TO THE ARKANSAS VETERANS CEMETERY FOUNDATION.
TO AMEND THE LAW CONCERNING THE REVENUES DEPOSITED INTO THE CRIME INFORMATION SYSTEM FUND; AND TO INCREASE THE AMOUNT OF REVENUE FROM SOLID WASTE MANAGEMENT FEES THAT IS DEPOSITED INTO THE CRIME INFORMATION SYSTEM FUND.
TO PROVIDE FOR THE USE OF ADDITIONAL REVENUES BY THE DIVISION OF ARKANSAS STATE POLICE; AND TO AMEND THE LAW CONCERNING THE USE OF REVENUES RECEIVED FROM AUTO AUCTION FEES.
TO AMEND PROPOSED REFERRED ACT 1 OF 1994, ALSO KNOWN AS THE ARKANSAS SOFT DRINK TAX PROPOSED REFERRED ACT; AND TO AUTHORIZE SOFT DRINK TAX REVENUES TO BE USED FOR SALARIES OF PUBLIC SCHOOL NURSES.
TO CREATE A SALES TAX HOLIDAY FOR GUN SAFES AND GUN SAFETY DEVISES.
Wednesday, March 29, 2023
TO AMEND THE WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT; AND TO ALLOW AN INCOME TAX CREDIT FOR WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE EXPANSION PROJECTS.
TO EXEMPT FROM GROSS INCOME A GAIN BY A TAXPAYER RESULTING FROM THE ACQUISITION OF PROPERTY UNDER THE RIGHT OF EMINENT DOMAIN OR THE THREAT OF CONDEMNATION.
Tuesday, March 28, 2023
TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES TO THE YOUNG MEN'S CHRISTIAN ASSOCIATION.
Monday, March 27, 2023
TO PROVIDE THAT BUILDINGS USED AS DEDICATED CHURCH PROPERTY ARE EXEMPT FROM PROPERTY TAX REGARDLESS OF WHETHER THE BUILDING IS OWNED OR LEASED BY THE CHURCH USING THE PROPERTY.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR PRODUCTS AND SERVICES RELATED TO ELECTRONIC PRESCRIBING; AND TO EXEMPT ELECTRONIC PRESCRIPTION SYSTEMS AND SERVICES FROM SALES AND USE TAX.
TO EXEMPT OVER-THE-COUNTER DRUGS PRESCRIBED BY A MEDICAL PROFESSIONAL FROM SALES AND USE TAX; AND TO CLARIFY WHICH MEDICAL PROFESSIONALS MAY PRESCRIBE DRUGS THAT ARE EXEMPT FROM SALES AND USE TAX.
TO CREATE THE ARKANSAS PRIVATE LANDS CONSERVATION INCOME TAX CREDIT ACT.
Thursday, March 16, 2023
TO ADD THE CONTRACTORS LICENSING BOARD, RESIDENTIAL CONTRACTORS COMMITTEE, AND THE DEPARTMENT OF LABOR AND LICENSING TO THE LIST OF CLAIMANT AGENCIES FOR PURPOSES OF THE SETOFF AGAINST STATE TAX REFUNDS.
TO ELIMINATE BARRIERS TO STARTING A NEW BUSINESS; TO AMEND ARKANSAS INCOME TAX LAW; TO ALLOW CERTAIN NEW BUSINESSES TO DEFER PAYING CERTAIN INCOME TAXES; AND TO CREATE THE ARKANSAS ENTREPRENEUR EXTENSION PROGRAM.
TO REPEAL THE SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS; AND TO EXEMPT FOOD AND FOOD INGREDIENTS FROM SALES AND USE TAX.
TO PROVIDE SALES AND USE TAX EXEMPTIONS FOR DATA CENTERS; AND TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DATA CENTER EQUIPMENT, DATA CENTER COSTS, CERTAIN SERVICES PROVIDED TO A DATA CENTER, AND ELECTRICITY USED BY A DATA CENTER.
Tuesday, March 14, 2023
TO CLARIFY THAT MEMBERSHIP DUES PAID TO HUNTING OR FISHING CLUBS ARE EXEMPT FROM SALES TAX.
TO AMEND THE LAW CONCERNING THE PROJECTS ELIGIBLE FOR THE INCOME TAX CREDIT FOR SURFACE WATER CONVERSION UNDER THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT TO INCLUDE PROJECTS IN CHICOT COUNTY.
Monday, March 13, 2023
TO CREATE A SALES TAX EXEMPTION FOR THE DISABLED AMERICAN VETERANS ORGANIZATION.
TO DEFINE "HOMESTEAD" FOR PURPOSES OF THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES OF DISABLED VETERANS, AND MINOR DEPENDENT CHILDREN OF DISABLED VETERANS.
Thursday, March 9, 2023
TO ALLOW A TAXPAYER RECEIVING MILITARY RETIREMENT OR SURVIVOR BENEFITS TO RECEIVE THE FULL AMOUNT OF THE INCOME TAX EXEMPTION FOR RETIREMENT BENEFITS.
TO AMEND THE DEFINITIONS OF “MANUFACTURING” AND “PROCESSING” FOR PURPOSES OF THE USE-TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED TO RETREAD TIRES TO MATCH THEIR DEFINITIONS FOR PURPOSES OF THE SALES-TAX EXEMPTION.
Wednesday, March 1, 2023
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES BY NONPROFIT YOUTH ORGANIZATIONS.
Monday, February 27, 2023
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS PURCHASED TO REPAIR AGRICULTURAL EQUIPMENT AND MACHINERY AND TIMBER EQUIPMENT AND MACHINERY.
TO AMEND THE LAW CONCERNING THE SALE AND REDEMPTION OF TAX-DELINQUENT PROPERTY; AND TO DECLARE AN EMERGENCY.
Thursday, February 23, 2023
TO MODIFY THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO CREATE THE SECRETARY OF STATE BUSINESS AND COMMERCIAL SERVICES ELECTRONIC FILING SYSTEM SPECIAL FUND.
TO AMEND THE INCOME TAX CREDIT FOR APPRENTICESHIP PROGRAMS; AND TO INCREASE THE INCOME TAX CREDIT ALLOWED FOR APPRENTICESHIP PROGRAMS.
TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ADOPT RULES BEFORE ASSESSING OR COLLECTING CERTAIN TAXES.
TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS.
Tuesday, February 21, 2023
TO AMEND THE SALES AND USE TAX EXEMPTION FOR COMMERCIAL JET AIRCRAFT.
TO CREATE A SALES AND USE TAX EXEMPTION FOR ELECTRICITY SOLD TO A DATA CENTER; AND TO DECLARE AN EMERGENCY.
TO IDENTIFY THE INTANGIBLE PERSONAL PROPERTY OF SELF-SERVICE STORAGE FACILITIES THAT IS EXEMPT FROM PROPERTY TAXES; AND TO REQUIRE A COUNTY ASSESSOR TO PROVIDE AN EXPLANATION RELATED TO A TAXPAYER'S INTANGIBLE PERSONAL PROPERTY.
Monday, February 20, 2023
TO CLARIFY THE EFFECTIVE DATE OF FILING BY MAIL WITH THE TAX APPEALS COMMISSION; AND TO DECLARE AN EMERGENCY.
TO PROVIDE A STATE SALES TAX EXEMPTION FOR DISABLED VETERANS.
Thursday, February 16, 2023
TO AMEND THE FREQUENCY AT WHICH EACH COUNTY IS REQUIRED TO APPRAISE ALL REAL ESTATE AT ITS FULL FAIR MARKET VALUE.
TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO DECLARE AN EMERGENCY.
TO AMEND THE DEFINITION OF A HOMESTEAD FOR PURPOSES OF PROPERTY TAXATION; AND TO PROVIDE THAT CERTAIN DWELLINGS OWNED BY A LIMITED LIABILITY COMPANY QUALIFY AS A HOMESTEAD.
TO AMEND THE ADDITIONAL PENALTIES PROVIDED FOR FAILURE TO COMPLY WITH STATE TAX PROCEDURE; AND TO REPEAL THE ADDITIONAL PENALTY FOR FAILING TO MAKE REQUIRED QUARTERLY ESTIMATED INCOME TAX PAYMENTS.
Wednesday, February 15, 2023
TO AMEND THE PREPAYMENT CALCULATION FOR SALES TAX FROM THE PRECEDING CALENDAR YEAR TO THE PRECEDING FISCAL YEAR; AND TO DECLARE AN EMERGENCY.
Tuesday, February 14, 2023
TO ENACT THE PRECEPTOR TAX INCENTIVE PROGRAM; AND TO PROVIDE INCENTIVES FOR CERTAIN MEDICAL OR COUNSELING PROFESSIONALS TO TRAIN STUDENTS WHO ARE LEARNING TO BECOME MEDICAL OR COUNSELING PROFESSIONALS.
TO CREATE AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO CERTAIN RURAL HOSPITAL ORGANIZATIONS; AND TO CREATE THE HELPING ENHANCE ACCESS TO RURAL TREATMENT (HEART) ACT.
Monday, February 13, 2023
TO ADOPT THE FEDERAL TAX CREDIT FOR EMPLOYERS WHO PROVIDE PAID FAMILY AND MEDICAL LEAVE FOR THEIR EMPLOYEES.
Thursday, February 9, 2023
TO AMEND PAISLEY'S LAW; AND TO AMEND THE STILLBORN CHILD INCOME TAX CREDIT.
TO EXEMPT PAYMENTS RECEIVED FROM THE RESTAURANT REVITALIZATION FUND FROM GROSS INCOME FOR PURPOSES OF COMPUTING INCOME TAX.
TO PROHIBIT LOCAL GOVERNMENTS FROM ENACTING AN INCOME TAX.
Wednesday, February 8, 2023
TO CREATE THE REBOOT PILOT PROGRAM; AND TO CREATE AN INCOME TAX CREDIT FOR BUSINESSES THAT HIRE CERTAIN FORMER OFFENDERS.
TO REQUIRE THE ELECTRONIC FILING OF CERTAIN SALES AND USE TAX RETURNS.
Tuesday, February 7, 2023
TO CREATE AN INCOME TAX CREDIT FOR PROPERTY TAX PAID ON CERTAIN POULTRY STRUCTURES; AND TO OFFSET THE PROPERTY TAX BURDEN ON POULTRY FARMERS.
TO CREATE A SALES AND USE TAX EXEMPTION FOR BREAST PUMPS, BREAST PUMP COLLECTION AND STORAGE SUPPLIES, BREAST PUMP KITS, AND RELATED ITEMS.
Thursday, February 2, 2023
TO CREATE A SALES AND USE TAX EXEMPTION FOR THE PURCHASE OF A BUSINESS VEHICLE BY A FOOD PANTRY; AND TO CREATE A ONE-TIME REBATE OF STATE SALES AND USE TAX FOR THE PURCHASE OF A BUSINESS VEHICLE IN 2022 BY A FOOD PANTRY.
TO AMEND THE INCOME TAX DEDUCTION FOR A TEACHER'S CLASSROOM EXPENSES; AND TO INCREASE THE INCOME TAX DEDUCTION FOR A TEACHER'S CLASSROOM EXPENSES.
TO AMEND THE SERVICES TO WHICH SALES TAX APPLIES; AND TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX.
Tuesday, January 31, 2023
TO AMEND THE LAW CONCERNING TAX-DELINQUENT PROPERTY; AND TO PROVIDE RESTRICTIONS ON THE FORFEITURE OF TAX-DELINQUENT HOMESTEADS AND REAL PROPERTY USED FOR FARMING.
Monday, January 30, 2023
TO PROVIDE FOR A REDUCED SALES AND USE TAX RATE FOR NATURAL GAS, ELECTRICITY, AND COAL USED BY A DATA CENTER; AND TO DECLARE AN EMERGENCY.
Thursday, January 26, 2023
TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PREGNANCY RESOURCE CENTER.
TO AMEND THE LAW CONCERNING THE SALE AND REDEMPTION OF TAX-DELINQUENT PROPERTY; AND TO DECLARE AN EMERGENCY.
Tuesday, January 24, 2023
TO CREATE A REFUNDABLE TAX CREDIT FOR CERTAIN VOLUNTEER FIREFIGHTERS.
TO AMEND THE INCOME TAX LAWS RELATING TO CERTAIN TRUSTS; TO PRESERVE CERTAIN TRUST ASSETS; AND TO EXEMPT CERTAIN TRUSTS FROM INCOME TAX.
TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE TAX; TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES.
TO CREATE AN EXEMPTION FROM SALES TAX FOR ALL PURCHASES BY A NONPROFIT THAT WORKS WITH ARKANSAS CITIZENS WHO HAVE BEEN DIAGNOSED WITH A DEVELOPMENTAL DISABILITY OR DEVELOPMENTAL DELAY.
TO ALLOW A REDEMPTION DEED OR SALE DEED TO BE CANCELED AND A PENALTY IMPOSED IF THE PAYMENT INSTRUMENT USED TO REDEEM OR PURCHASE TAX-DELINQUENT PROPERTY FAILS OR IS DISHONORED.
TO EXCLUDE CERTAIN INVOLUNTARY SALES OF LIVESTOCK FROM GROSS INCOME UNDER THE INCOME TAX ACT OF 1929.
TO AMEND THE TAX CREDIT FOR THE SUPPORT OF A CHILD WITH A DEVELOPMENTAL DISABILITY; AND TO REMOVE THE REQUIREMENT FOR RECERTIFICATION OF A DEVELOPMENTAL DISABILITY THAT IS EXPECTED TO CONTINUE INDEFINITELY.
Monday, January 23, 2023
TO AMEND THE SALES TAX LEVIED ON CERTAIN SERVICES; AND TO EXEMPT RESIDENTIAL CLEANING AND JANITORIAL WORK FROM THE SALES TAX.
TO EXEMPT A MANUFACTURER'S REBATE ON A MOTOR VEHICLE FROM SALES AND USE TAX; AND TO EXCLUDE A MANUFACTURER'S REBATE ON A MOTOR VEHICLE FROM THE DEFINITION OF "SALES PRICE" USED FOR PURPOSES OF DETERMINING SALES AND USE TAXES.
TO AMEND THE LAW CONCERNING MANAGEMENT AND SALE OF TAX DELINQUENT LANDS BY THE COMMISSIONER OF STATE LANDS; AND TO STANDARDIZE THE USE OF THE TERM "PARCEL".
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR CERTAIN UTILITIES USED BY A SWINE FARM.
Thursday, January 19, 2023
TO CREATE A SALES AND USE TAX EXEMPTION FOR MORTALITY COMPOSTING DEVICES SOLD TO A COMMERCIAL LIVESTOCK OR POULTRY PRODUCER.
Tuesday, January 17, 2023
TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE QUALITY INCENTIVE ACT; AND TO CREATE INCOME TAX CREDITS FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS AND FOR ELIGIBLE BUSINESS CHILDCARE EXPENSES.
TO PROVIDE AN INCOME TAX CREDIT FOR CERTAIN EXPENSES FOR BABY SUPPLIES.
TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES.
TO DEFINE "HOMESTEAD" FOR PURPOSES OF THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES OF DISABLED VETERANS, AND MINOR DEPENDENT CHILDREN OF DISABLED VETERANS.
Wednesday, January 11, 2023
TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS SIXTY-FIVE (65) AND OLDER IN AN AMOUNT EQUAL TO THE TAXPAYER'S PROPERTY TAX PAYMENT ON A HOMESTEAD.
Monday, January 9, 2023
TO REDUCE THE TOP MARGINAL TAX RATE FOR INDIVIDUAL TAXPAYERS.
TO EXEMPT MORGAN NICK FOUNDATION FROM SALES AND USE TAX.
TO AMEND THE LAW GOVERNING STATE SALES AND USE TAXES REGARDING WHEELCHAIR-ACCESSIBLE MOTOR VEHICLES.
TO ENHANCE ECONOMIC COMPETITIVENESS BY PHASING OUT THE THROWBACK RULE.
TO ADOPT FEDERAL LAW CONCERNING INCOME TAX DEDUCTIONS FOR DEPRECIATION AND THE EXPENSING OF PROPERTY.
TO INCREASE THE AMOUNT OF THE HOMESTEAD PROPERTY TAX CREDIT.
TO REQUIRE VOTER APPROVAL OF CERTAIN TAX LEVIES; TO MAKE TECHNICAL CORRECTIONS; AND TO DECLARE AN EMERGENCY.
TO PROHIBIT LOCAL GOVERNMENTS FROM ENACTING AN INCOME TAX.
TO AMEND THE STANDARD DEDUCTION FOR INCOME TAX PURPOSES; AND TO INCREASE THE STANDARD DEDUCTION.
TO CREATE INCOME TAX CREDITS FOR BEGINNING FARMERS AND OWNERS OF AGRICULTURAL ASSETS.
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