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AR SB857

Bill

Status

Failed

4/27/2011

Primary Sponsor

Jason Rapert

Click for details

Origin

Senate

88th General Assembly (2011 Regular)

AI Summary

  • Creates a new exemption under Arkansas Code § 26-51-313 exempting net capital gains from cattle sales from state income tax under the Income Tax Act of 1929.

  • Establishes the "Arkansas Cattleman and Dairyman Relief Act" as the official name of this legislation.

  • Applies effective for tax years beginning on or after January 1, 2011.

Legislative Description

To Create An Exemption From The Income Tax For Gains Derived From The Sale Of Cattle.

Last Action

Senate Sine Die adjournment

4/27/2011

Committee Referrals

Revenue and Taxation3/31/2011
Revenue & Taxation3/7/2011

Full Bill Text

No bill text available