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AR HB1774

Bill

Status

Failed

5/1/2023

Primary Sponsor

Jeremiah Moore

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Amends Arkansas Code § 26-51-404(b) to add a new exclusion from gross income under the Income Tax Act of 1929
  • Exempts gains resulting from the acquisition of real property by an entity with eminent domain power under the right of eminent domain or threat of condemnation
  • Applies to acquisitions under Title 18, Chapter 15 or § 27-67-301 et seq. of Arkansas Code
  • Effective for tax years beginning on or after January 1, 2023

Legislative Description

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.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2023

Committee Referrals

Revenue and Taxation3/29/2023

Full Bill Text

No bill text available