REVENUE & TAXATION- HOUSE


Referred Bills


Bill No.
Bill Subtitle
Sponsor
Status
Thursday, March 4, 2021
REFERRED ITEMS
BILL: HB1011
TO AMEND THE INCOME TAX IMPOSED ON INDIVIDUALS, TRUSTS, AND ESTATES; AND TO REDUCE THE INCOME TAX IMPOSED ON LOW-INCOME TAXPAYERS.
BILL: HB1034
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: HB1037
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: HB1039
TO AMEND THE DEFINITION OF "EMPLOYER" UNDER THE ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965.
BILL: HB1048
TO AUTHORIZE THE OFFSET OF A TAX REFUND TOWARD A TAX DELINQUENCY WHEN A FINAL ASSESSMENT OF TAX HAS BEEN ISSUED.
BILL: HB1054
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: HB1060
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: HB1065
TO EXEMPT FEMININE HYGIENE PRODUCTS FROM SALES AND USE TAX.
BILL: HB1157
TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION FOR A TEACHER’S QUALIFIED CLASSROOM INVESTMENT EXPENSE.
BILL: HB1160
TO INCREASE THE SALES AND USE TAX EXEMPTION FOR A USED MOTOR VEHICLE.
BILL: HB1190
TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO PROVIDE A COST-OF-LIVING ADJUSTMENT FOR THE STANDARD DEDUCTION.
Ray
BILL: HB1191
TO AMEND THE STANDARD DEDUCTION FOR INCOME TAX PURPOSES; AND TO INCREASE THE STANDARD DEDUCTION.
Ray
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR WATER USED BY A POULTRY FARM; AND TO REQUIRE THE ADOPTION OF RELATED RULES.
BILL: HB1253
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.
BILL: HB1314
TO AMEND THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT.
BILL: HB1384
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.
BILL: HB1385
TO AMEND THE SALES TAX LEVIED ON CERTAIN SERVICES; AND TO EXEMPT RESIDENTIAL CLEANING AND JANITORIAL WORK FROM THE SALES TAX.
BILL: HB1403
TO AMEND THE INCOME TAX; AND TO REDUCE THE RATE OF TAX LEVIED ON THE TOP INCOME TAX BRACKET.
BILL: HB1431
TO INCREASE THE SALES AND USE TAX EXEMPTION THRESHOLD FOR THE PURCHASE OF A USED MOTOR VEHICLE.
BILL: HB1443
TO AMEND ARKANSAS LAW RELATED TO THE MANAGEMENT AND SALE OF TAX-DELINQUENT LANDS BY THE COMMISSIONER OF STATE LANDS.
BILL: HB1447
TO REQUIRE VOTER APPROVAL OF CERTAIN TAX LEVIES; AND TO MAKE TECHNICAL CORRECTIONS.
Ray
BILL: HB1453
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.
BILL: HB1456
TO CREATE THE RAILROAD MODERNIZATION ACT OF 2021; AND TO ALLOW AN INCOME TAX CREDIT FOR CERTAIN RAILROAD TRACK MAINTENANCE EXPENDITURES.
BILL: HB1468
TO CREATE THE INDEPENDENT TAX APPEALS COMMISSION ACT.
BILL: HB1469
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: HB1509
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.
BILL: HB1513
TO CREATE AN INCOME TAX CREDIT FOR RETIRED LAW ENFORCEMENT OFFICERS WHO WORK COLD CASES FOR THE DIVISION OF ARKANSAS STATE POLICE.
BILL: HB1543
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.
BILL: HB1546
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: HB1555
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.
BILL: HB1596
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.
BILL: HB1599
TO CHANGE THE AMOUNT OF SALES AND USE TAX OWED WHEN REPLACING CERTAIN STOLEN PROPERTY.
BILL: HB1624
TO AMEND THE INCOME TAX LAWS RELATING TO CERTAIN TRUSTS; TO PRESERVE CERTAIN TRUST ASSETS; AND TO EXEMPT CERTAIN TRUSTS FROM INCOME TAX.
BILL: HB1628
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: HB1632
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.
BILL: HB1641
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR SALES TO THE YOUNG MEN'S CHRISTIAN ASSOCIATION; AND TO DECLARE AN EMERGENCY.