Revenue & Taxation

To Create A Sales And Use Tax Exemption For Inspiration Point Center For The Arts, Inc.

To Create The Delta Tetrahydrocannabinol Excise Tax Act; And To Tax Delta Tetrahydrocannabinol Products.

To Clarify The Foreclosure Process For Property Subject To A Municipal Lien; To Allow A Municipality To Petition To Set Aside The Sale Of Property To Certain Persons; And To Provide For The Priority Of Unrecorded Municipal Liens.

To Amend The Arkansas Income Tax Withholding Act Of 1965; And To Require The Electronic Filing Of A Form 1099 In Certain Circumstances.

To Exempt From The Individual Income Tax Education Scholarships, Awards, And Grants From Nonprofit Volunteer Service Organizations.

To Amend The Law Concerning The Allocation, Distribution, And Use Of Revenues Derived From A County Sales And Use Taxes For Capital Improvements.

To Repeal The Law Requiring The Secretary Of The Department Of Finance And Administration To Submit A Report Concerning Changes Made In Federal Income Tax Laws And Regulations.

To Provide Sales And Use Tax Exemptions For Student Farmers; And To Provide Sales And Use Tax Exemptions For Certain Products And Services To Be Used In Relation To A Project For A Youth Farming Program.

To Enable The Commissioner Of State Lands To Conduct Certain Business Online; And To Amend The Procedure The Commissioner Of State Lands Must Follow In Selling Certain Property.

To Cut The Statewide Sales Tax Rate By One-eighth Percent To Reduce The Surplus Funds Collected From Arkansas Taxpayers.

To Transfer General Revenue To The Aging And Adult Services Fund Account To Be Used For Food Services Benefiting The Elderly; And To Declare An Emergency.

To Amend The Income Tax Laws Relating To Certain Trusts; To Preserve Certain Trust Assets; And To Exempt Certain Trusts From Income Tax.

To Confirm The Law Related To The Assessment Of A Homestead Belonging To A Person With A Disability Or A Person Sixty-five Years Of Age Or Older.

To Create The Access To Credit For Our Rural Economy (acre) Act; And To Provide An Income Tax Deduction For Certain Agricultural Loans.

To Amend The Law Concerning The Collection Of Sales And Use Tax On Motor Vehicles, Trailers, Semitrailers, And Motorboats, As Affirmed By Referred Act 19 Of 1958; And To Subject Certain Used Motorboats To A Special Rate Of Tax.

To Amend The Law Concerning The Collection Of Sales And Use Tax On The Sale Of A New Or Used Motorboat; And To Provide For The Direct Payment Of Sales And Use Tax On A Motorboat Sold By A Motorboat Dealer.

To Amend The Law Concerning The Gross Receipts Tax; And To Create A General Sales And Use Tax Exemption For Sales To Qualified Nonprofit Organizations.

To Create The Grocery Tax Relief Act; To Amend The Law Concerning The Sales And Use Taxes Levied On Food And Food Ingredients, As Affirmed By Referred Act 19 Of 1958; And To Exempt Groceries From State Sales And Use Taxes.

To Amend And Modernize The Law Concerning The Apportionment Of Income Derived From Multistate Operations; And To Change The Method For Sourcing Of Receipts For Services And Intangibles.

To Create A Sales And Use Tax Exemption For The Arkansas Museum Of Fine Arts And The Arkansas Museum Of Fine Arts Foundation.

To Amend The Law Concerning Levee Districts; And To Allow A Levee District Created By An Act Of The General Assembly To Adopt Procedure Concerning The Collection Of Assessments.

To Reduce The Number And Types Of Permits Issued By Arkansas Tobacco Control; And To Consolidate Several Permits Into A Single Permit Under The Arkansas Tobacco Products Tax Act Of 1977.

To Repeal The Computer And Electronic Equipment Recycling Grants; And To Repeal The Computer And Electronic Recycling Fund.

To Create A Modernization And Automation Tax Credit To Encourage Investment By Existing Businesses Within The State.

To Amend The Sales Tax Exemption For Aircraft Held For Resale And Used For Rental Or Charter; And To Clarify The Persons Eligible For The Sales Tax Exemption For Aircraft Held For Resale And Used For Rental Or Charter.

To Amend The Law Concerning Property Tax Relief; And To Require Counties To Provide Notice To Taxpayers Concerning Certain Property Tax Relief Offered Under Arkansas Law.

To Allow For Property Owned By A Trust Or A Limited Liability Company To Qualify As A Homestead For Purposes Of The Property Tax Exemption For Disabled Veterans In Certain Circumstances.

Concerning The Excise Tax On Certain Beer And Sake; To Create An Excise Tax Credit For Certain Beer And Sake Produced Using Arkansas Rice; And For Other Purposes.

To Adopt Federal Law Concerning Tax-deferred Tuition Savings Programs; And To Amend The Income Tax Liability For Rollover Contributions From An Arkansas Brighter Future Fund Plan To A Roth Individual Retirement Account.

To Amend The Sales Tax Exemption For Food, Food Ingredients, And Prepared Food Sold In A Public, Common, High School, Or College Cafeteria Or Dining Facility.

To Create A Farmer Sales Tax Identification Card; And To Relieve A Seller Of Sales Tax Remittance Liability Upon Good Faith Acceptance Of A Farmer Sales Tax Identification Card.

To Reduce The Number Of Employees An Employer Must Have To Be Mandated To File An Annual Income Tax Withholding Statement Electronically; And To Require The Electronic Filing Of A Withholding Return For Certain Employers.

To Authorize The Department Of Finance And Administration To Set The Per-mile Amount For The Income Tax Deduction For Travel And Transportation Expenses By Proclamation.

To Amend The Law Concerning The Payment Of Property Taxes; And To Define "deployment" For Purposes Of The Exception To The Assessment Of Penalties Related To Property Taxes.

To Create The Sustainable Aviation Fuel Incentive Act; And To Create An Income Tax Credit Related To Sustainable Aviation Fuel.

To Amend The Sales And Use Tax Exemption For Data Centers.

To Provide For Certain Property To Be Exempt From Taxation; And To Provide That Certain Motor Vehicles Used Exclusively For Public Charity Are Exempt From Personal Property Tax.

To Repeal The Law Requiring The Department Of Finance And Administration To Submit A Report Concerning The Activities Of The Multistate Tax Commission And Arkansas's Participation In The Activities Of The Commission.

To Repeal The Annual Report Required Under The Venture Capital Investment Act Of 2001.

To Repeal The Requirement That The Arkansas Development Finance Authority Submit A Report Concerning The Capital Access Fund.

To Repeal The Law Requiring The Tax Advisory Council To Submit A Report.

To Repeal The Law Requiring The Secretary Of The Department Of Finance And Administration To Submit A Report Concerning Alcoholic Beverages.

To Add The Department Of The Military To The List Of Claimant Agencies For Purposes Of The Setoff Against State Tax Refunds; And To Amend The Definition Of "debt" For Purposes Of The Setoff Against State Tax Refunds.

To Amend The Definition Of "homestead" For The Purpose Of The Property Tax Exemption For Disabled Veterans, Surviving Spouses, And Minor Dependent Children.

To Repeal The Sunset Provision Of The Arkansas Medical Marijuana Special Privilege Tax Act Of 2017; And To Declare An Emergency.

To Include Textbooks And Other Instructional Materials That Are Leased In The Exemption From The Gross Receipts Tax.

To Reduce The Income Tax Levied On Individuals, Trusts, Estates, And Corporations; To Transfer Surplus Funds To The Arkansas Reserve Fund Set-aside; And To Declare An Emergency.

To Reduce The Income Tax Levied On Individuals, Trusts, Estates, And Corporations; To Transfer Surplus Funds To The Arkansas Reserve Fund Set-aside; And To Declare An Emergency.

To Reduce The Income Tax Rates Applicable To Individuals, Trusts, Estates, And Corporations; To Create An Inflationary Relief Income Tax Credit For Certain Taxpayers; And To Declare An Emergency.

To Create And Transfer Funds To The Arkansas Reserve Fund Set-aside In The Restricted Reserve Fund To Allow That Additional Funds May Be Made Available For State Departments, Agencies, And Institutions; And For Other Purposes.

To Amend The Law Concerning Tax Credits For Certain Individual Political Contributions; To Increase The Amount Of A Tax Credit For Political Contributions In Arkansas; And To Amend Portions Of Initiated Act 1 Of 1996.

To Amend The Income Tax Credit For Apprenticeship Programs; And To Increase The Income Tax Credit Allowed For Apprenticeship Programs.

To Amend Paisley's Law; And To Amend The Stillborn Child Income Tax Credit.

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 Create A Sales And Use Tax Exemption For Certain Items And Services Sold To A Cemetery.

To Create A Sales And Use Tax Exemption For Certain Items Related To Human Burial; And To Exempt A Portion Of The Purchase Price Of A Casket, Burial Vault, Casket Insert, Or Cremation Urn From Sales And Use Tax.

To Increase The Maximum Amount Of Tax Credits That May Be Approved In A Fiscal Year Under The Digital Product And Motion Picture Industry Development Act Of 2009.

To Repeal The Arkansas River Navigation System Fund; To Provide Additional Funding For The Arkansas Port, Intermodal, And Waterway Development Grant Program Fund; And To Create A Waterways Investment Income Tax Credit.

To Create Income Tax Incentives For Employer-based Dependent Care Assistance; And To Create An Income Tax Credit For Employer Payments Related To Dependent Care Assistance.

To Provide For An Income Tax Credit For An Unborn Child; And To Provide That The "dependent" Includes An Unborn Child For Purposes Of The Personal Income Tax Credit.

To Create The Access To Credit For Our Rural Economy (acre) Act; And To Provide An Income Tax Deduction For Certain Agricultural Loans.

To Increase The Sales And Use Tax Exemption For Used Motor Vehicles; And To Amend The Reduced Sales And Use Tax Rate Applicable To Purchases Of Used Motor Vehicles.

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.

To Amend The Income Tax Provisions Concerning The Apportionment Of Business Income; And To Repeal The Throwback Rule.

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 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 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.

To Establish Training Guidelines And Degree Requirement For Field Auditors Of The Department Of Finance And Administration.

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 Income Tax Act Of 1929; And To Provide An Apportionment Formula For The Income Of Railroads.

To Extend The Application Period For The Arkansas Major Historic Rehabilitation Income Tax Credit Act.

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.

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 Reduce The Income Tax Rates Applicable To Individuals, Trusts, Estates, And Corporations.

To Amend The Digital Product And Motion Picture Industry Development Act Of 2009.

To Provide A Sales And Use Tax Exemption For Certain Sales By Nonprofit Youth Organizations.

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 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.

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.

To Clarify The Effective Date Of Filing By Mail With The Tax Appeals Commission; And To Declare An Emergency.

To Amend The Prepayment Calculation For Sales Tax From The Preceding Calendar Year To The Preceding Fiscal Year; And To Declare An Emergency.

To Require Voter Approval Of Certain Tax Levies; To Make Technical Corrections; And To Declare An Emergency.

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 Amend The Frequency At Which Each County Is Required To Appraise All Real Estate At Its Full Fair Market Value.

To Urge Congress To Permanently Extend The Tax Cuts And Jobs Act Of 2017.

To Reduce Arkansas Income Taxes; To Adopt Federal Law On Depreciation And Expensing Of Property; To Create An Income-tax Credit For Certain Taxpayers; And To Declare An Emergency.

To Amend The Law Concerning The Initial Appointments To The Tax Appeals Commission; And To Declare An Emergency.

To Amend The Income Tax Credit For Waste Reduction, Reuse, Or Recycling Equipment.

To Amend The Income Tax Credit For Waste Reduction, Reuse, Or Recycling Equipment.

To Amend The State Income Tax; And To Reduce The Rate Of Tax Levied On Certain Individual Taxpayers.

To Amend The Law Governing The Type And Manner Of Notice Of A Proposed Assessment That Must Be Given To A Taxpayer.

To Amend The Income Tax Laws; And To Create An Income Tax Credit For A Business That Installs A Changing Table Within Its Place Of Business.

To Amend The Definition Of "employer" Under The Arkansas Income Tax Withholding Act Of 1965.

To Exempt Broadband Equipment From Sales Tax When The Equipment Is Installed In A Rural Area.

To Levy A Sales Tax On Advertising Revenue On Social-media Platforms; To Direct The Tax Revenue To Fund The Detection And Prosecution Of Cybercrimes Against Children; And To Fund The Development Of Rural Broadband.

To Reduce All Individual Income Tax Rates To Zero Percent (0%).

To Amend The Sales And Use Tax Exemption For Dental Appliances.

To Provide For Destination Sourcing Of Sales To The United States Government For Purposes Of Arkansas Income Tax Apportionment.

To Authorize The Estimated Assessment Of Tax If A Taxpayer Fails Or Refuses To Provide Records.

To Amend The Law Governing Offsetting Delinquent Tax Collections Against A State Income Tax Refund; And To Add All State Agencies, Boards, Commissions And Their Subdivisions To The Definition Of "claimant Agency".

An Act To Reinstate The Border City Tax Rate For Cigarettes And Other Tobacco Products.

To Allow For The Disclosure Of Information Concerning Sales And Use Tax Credits, Refunds, And Rebates To Local Governments; And To Require Taxpayers To Provide Notification To Local Governments In Certain Circumstances.

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.

To Create The Working Taxpayer Relief Act.

To Amend The Law Concerning Taxes And Fees Applicable To Car Wash Operators; And To Repeal The Fee Levied On Car Wash Operators Based On Water Usage.

To Amend The Law Concerning Delinquent Property Taxes; And To Amend The Law Concerning The Fee Charged For Setting Off Debts Against State Tax Refunds.

To Provide A Reduced Sales And Use Tax Rate For Certain Used Motor Vehicles, Trailers, And Semitrailers.

To Require Disclosure Of Certain Sales And Use Tax Data To Certain Political Subdivisions; And To Maintain The Confidentiality Of The Data When Received By A Political Subdivision.

To Create The Railroad Modernization Act Of 2021; And To Allow An Income Tax Credit For Certain Railroad Track Maintenance Expenditures.

To Provide A Sales And Use Tax Exemption For Water Used By A Poultry Farm; And To Require The Adoption Of Related Rules.

To Create A Tax Credit For Eligible Contributions Made To A Sponsor-granting Organization Under The Philanthropic Investment In Arkansas Kids Program.

To Amend The Law Governing The Income Tax Credit For Waste Reduction, Reuse, Or Recycling Equipment; And To Amend The Definition Of “qualified Specialty Steel Products Manufacturing Facility”.

To Amend The Definition Of “instructional Materials” For Purposes Of The Sales Tax Exemption For Instructional Materials Purchased By A School; And To Declare An Emergency.

To Amend The Water Resource Conservation And Development Incentives Act.

To Amend The Law Concerning Contributions To An Able Account Under The Achieving A Better Life Experience Program Act.

To Amend The Sales Tax Laws Concerning Special Events; And To Exclude Certain School Fundraisers From The Sales Tax Laws Regulating Special Events.

To Create An Income Tax Credit For Retired Law Enforcement Officers Who Work Cold Cases For The Division Of Arkansas State Police.

To Provide For The Disclosure Of Limited Information On Certain Credits And Rebates Of Sales And Use Tax To Impacted Local Governments.

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.

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.

To Authorize The Offset Of A Tax Refund Toward A Tax Delinquency When A Final Assessment Of Tax Has Been Issued.

To Increase The Use Of The Program Created Under The Arkansas Public Roads Improvements Credit Act By Making It Easier To Use The Tax Credit Provided Under The Act.

To Create The Logging And Wood Fiber Transportation Job Creation Incentive Act; And To Create The Arkansas Wood Energy Products And Forest Maintenance Income Tax Credit.

To Amend The Law Concerning The Hearing And Appeal Of State Tax Disputes; And To Provide Conforming Changes Related To The Creation Of The Independent Tax Appeals Commission Act.

To Require That Casinos Report Gambling Winnings To The Secretary Of The Department Of Finance And Administration And Withhold Arkansas Income Tax On Gambling Winnings.

To Extend The Sunset Date For The Arkansas Medical Marijuana Special Privilege Tax Act Of 2017; And To Declare An Emergency.

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.

To Amend The Income Tax Laws To Allow All Taxpayers To Receive A Dollar-for-dollar Income Tax Credit From Economic Development Tax Credits.

To Amend The Law Concerning The Tax Levied On The Sale Of A Used Motor Vehicle, Trailer, Or Semitrailer By A Consumer.

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.

To Exempt Unemployment Compensation Benefits From Income Tax During A Certain Time Period; And To Declare An Emergency.

To Require The Electronic Filing Of Income Tax Returns By Tax Practitioners; And To Amend The Law Concerning Tax Practitioners.

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.

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.

To Create The Strong Families Act; And To Create An Income Tax Credit For Employers That Provide Paid Family And Medical Leave For Certain Employees.

To Clarify That An Accommodations Intermediary Is Required To Collect And Remit The Sales Tax And Tourism Tax Due On Arrangements The Accommodations Intermediary Makes For The Sale Or Use Of An Accommodation.

To Amend The Water Resource Conservation And Development Incentives Act.

To Amend The Sales Tax Exemption For Certain Machinery And Equipment; And To Provide A Sales Tax Exemption For Machinery And Equipment Used To Produce Or Repair Dies, Molds, Repair Parts, Or Replacement Parts Used In Manufacturing.

To Impose A Privilege Tax On E-cigarettes; And To Designate The Revenues Derived From The Tax On E-cigarettes To Be Used By The University Of Arkansas For Medical Sciences.

To Provide Funding For The Development, Improvement, And Expansion Of River Transportation Resources Within The Mcclellan-kerr Arkansas River Navigation System.

To Require The Electronic Filing Of Income Tax Returns By Certain Tax Practitioners; And To Require Certain Employers To File Annual Statements Of Withholding And Certain Tax Forms In A Machine-readable Form.

Concerning The Sales And Use Tax Levied On The Purchase Of A Motor Vehicle, Trailer, Or Semitrailer When A Used Motor Vehicle, Trailer, Or Semitrailer Is Transferred As Part Of An Insurance Settlement.

To Provide For The Offset Of A State Tax Refund Against An Existing Tax Debt For Which A Notice Of Final Assessment Has Been Issued.

To Increase The Amount Below Which Sales And Use Tax Is Not Due On The Purchase Of A Used Motor Vehicle; And To Eliminate The Sales And Use Tax Exemption For Certain Motor Vehicles, Trailers, And Semitrailers.

An Act To Amend The Administration Of State Taxes; To Amend The Administrative Hearing Procedures For State Taxes; To Create The Tax Appeals Commission Act; And To Create A Fund For The Tax Appeals Commission.

To Create An Income Tax Credit For The Purchase Of An Electric Vehicle Or A Hybrid Vehicle.

To Increase The Homestead Property Tax Credit; And To Require A Study Of The Funding Of The Homestead Property Tax Credit And A Formula For Determining The Amount Of The Homestead Property Tax Credit.

To Promote Water Resource Conservation And Development; And To Amend The Water Resource Conservation And Development Incentives Act.

To Revise The Procedure Of The Commissioner Of State Lands For The Redemption Of Land Certified To The State.

To Create The Arkansas Major Historic Rehabilitation Income Tax Credit Act.

To Clarify The Statute Of Limitations For A Taxpayer To File An Amended Tax Return; And To Clarify The Circumstances Under Which A Taxpayer May File An Amended Tax Return.

To Amend The Arkansas Tax Procedure Act Concerning Holding Administrative Hearings By Electronic Means.

To Increase The Homestead Property Tax Credit; To Maintain Funding For Current Property Tax Relief; To Provide For The Use Of The Excess Funds In The Property Tax Relief Trust Fund; And To Declare An Emergency.

To Create A Sales And Use Tax Exemption For Washer-extractors Used By A Fire Department.

To Require The Department Of Finance And Administration To Provide Space On Income Tax Forms For An Individual Taxpayer To Designate More Than One (1) Account For The Direct Deposit Of The Taxpayer's Refund.

To Reform The Tax Laws Concerning The Levy And Collection Of Sales And Use Tax, The Apportionment And Allocation Of Income For Tax Purposes, Corporate Income Tax Rates, And Net Operating Losses; And To Declare An Emergency.

To Increase The Homestead Property Tax Credit; To Maintain Funding For Current Property Tax Relief; To Provide For The Use Of The Excess Funds In The Property Tax Relief Trust Fund; And To Declare An Emergency.

To Amend The Definition Of "homestead" As Used In Amendment 79 Of The Arkansas Constitution For Property Tax Purposes To Include The Dwelling Of A Beneficiary Of An Irrevocable Trust.

To Amend The Law To Create Transparency On Certain Property Tax Appeals; To Amend The Law Concerning Appeals Of The Assessment Of Certain Property; And To Declare An Emergency.

To Toll The Statute Of Limitations For Tax Collection In The Event Of A Bankruptcy Filing; And To Provide That Certificates Of Indebtedness Relate Back To The Date Of A Tax Assessment.

To Repeal Unused Provisions Of The Tax Code; To Repeal The Income Tax Credit For The Purchase Of A Cigarette Receptacle; And To Repeal A Provision Concerning Interest On Estate Tax Deficiencies And Overpayments.

To Provide A Sales And Use Tax Exemption For Certain Sales By Nonprofit Youth Athletic Organizations.

Concerning The Taxation Of Personal Property Leased By The State Or A Local Government.

To Provide Funding For A National Cancer Institute-designated Cancer Center In The State Through Changes In The Laws Relating To The Sale And Taxation Of Tobacco Products, Cigarette Paper, And E-cigarettes.

To Amend The Law Pertaining To Municipal Advertising And Promotion Taxes; And To Declare An Emergency.

To Amend The Law Pertaining To Municipal Advertising And Promotion Taxes; And To Declare An Emergency.

To Reduce The Credit Available To Offset The Accident And Health Insurance Premium Tax; And To Provide For A Cap On The Credit Available To Offset The Accident And Health Insurance Premium Tax.

To Amend The Law Concerning The Income Tax Credit For Youth Apprenticeship Programs.

To Adopt Federal Internal Revenue Code Provisions Concerning Opportunity Zones; And To Provide State Tax Incentives Related To Investments In Opportunity Zones.

To Include A Podiatrist Within The Definition Of "physician" For Purposes Of The Sales Tax Exemption For Durable Medical Equipment, Mobility Enhancing Equipment, Prosthetic Devices, And Disposable Medical Supplies.

To Distribute A Portion Of The Sales And Use Tax Collected From Sellers That Do Not Have A Physical Presence In The State To The State Highway And Transportation Department Fund.

To Allow A Work Opportunity Tax Credit Against Arkansas Income Tax Liability.

To Clarify That An Accommodations Intermediary Is Required To Collect And Remit The Sales Tax And Tourism Tax Due On Arrangements The Accommodations Intermediary Makes For The Sale Or Use Of An Accommodation.

To Eliminate The Double Taxation Of Certain Products Used In Serving Food; To Exempt Certain Products From The Sales And Use Tax; And To Exempt Disposable Products Used In Serving Food From The Sales And Use Tax.

To Establish A Small Business Retirement Program In Arkansas; And To Declare An Emergency.

To Amend The Sales And Use Taxes Applicable To Food And Food Ingredients.

To Create An Income Tax Credit For Certain Donations To Entities And Programs That Provide Career Education.

To Create An Income Tax Exemption For Police And Fire Retirement And Survivor Benefits.

To Create A Sales Tax Exemption For The Disabled American Veterans Organization.

To Create A Second Amendment Appreciation Weekend.

To Amend Arkansas Tax Law Concerning Income Tax, Sales And Use Taxes, And The Soft Drink Tax; And To Supplement The Arkansas Medicaid Program Trust Fund To Offset Decreased Deposits From Tax Revenues.

To Encourage Charitable Giving And Eliminate Perverse And Absurd Taxes And Disincentives On Charitable Giving; And To Exempt Certain Withdrawals Of Stock From The Sales And Use Tax.

An Act To Amend The Law Concerning The Discount Available To Taxpayers For Prompt Submission Of Sales Tax Returns And Payments.

To Amend The Carry Forward Provision Relating To The Income Tax Credit Allowed For Water Impoundments.

To Amend The Arkansas Medical Marijuana Amendment Of 2016 To Provide For A Special Privilege Tax; To Levy A Special Privilege Tax On Medical Marijuana; And To Declare An Emergency.

To Amend The Distribution Of Revenues Derived From The Severance Tax.

To Expand The Income Tax Credit Allowed For Employing An Apprentice In An Apprenticeship Program Or Work-based Learning Program.

To Amend The Laws Concerning The Collection, Deposit, And Use Of Gas Assessment Fees; To Designate Certain Gas Assessment Fees As General Revenue; And To Declare An Emergency.

To Amend The Notice Requirements Under The Arkansas Tax Procedure Act.

To Create An Income Tax Exemption For Incentives Received Under The Community Match Rural Physician Recruitment Program.

To Amend The Corporate Income Tax Withholding Requirements For Members Or Owners Of A Pass-through Entity.

To Amend The Arkansas Tax Procedure Act Concerning Business Closures; And To Provide That A Business Closure Order Acts As An Injunction Prohibiting Further Business Operation Unless Otherwise Provided By A Court.

To Create The Teacher's Classroom Investment Deduction.

To Amend The Laws Concerning The Recordation Of Deeds For Purposes Of The Real Property Transfer Tax.

To Amend The Sales And Use Tax Exemption For New Motor Vehicles Purchased By Nonprofit Organizations Or With Urban Mass Transit Administration Funds.

To Amend The Arkansas Medical Marijuana Amendment Of 2016 Regarding The Taxation And Distribution Of Proceeds; And To Create Various Funds For The Implementation Of The Arkansas Medical Marijuana Amendment Of 2016.

To Amend The Effective Date Provision Of Acts 2017, No. 141, For Certain Sections Of The Act.

To Amend The Notice Requirements Related To Property Taxes; And To Amend The Requirements For Publishing Notice Of Delinquent Taxes On Mineral Interests.

To Require That Partnership Income Be Determined For State Income Tax Purposes By Using An Apportionment Method.

To Sunset Certain Tax Incentives; To Amend The Law Concerning The Sales And Use Tax Refund For The Repair And Partial Replacement Of Manufacturing Machinery And Equipment; And To Declare An Emergency.

To Amend The Income Tax Laws To Conform The Arkansas Filing Date For Annual Withholding Statements To Federal Law.

To Allow A Business Engaged In The Business Of Renting Heavy Equipment Property To Collect A Recovery Fee From Certain Consumers.

To Amend The Arkansas Historic Rehabilitation Income Tax Credit Act; And To Declare An Emergency.

To Ensure The Proper Collection And Disbursement Of Late Assessment Fees.

To Amend The Law Concerning The Dates For Payment Of Delinquent Property Taxes And Related Penalties.

To Amend Arkansas Tax Law Concerning Income Tax, Sales And Use Taxes, And The Soft Drink Tax; And To Supplement The Arkansas Medicaid Program Trust Fund To Offset Decreased Deposits From Tax Revenues.

To Create The Tax Reform And Relief Act Of 2017; And To Declare An Emergency.

To Provide That Arkansas Corporate Income Tax Returns Be Filed By April 15 Beginning In The 2016 Tax Year; And To Declare An Emergency.

To Amend The Penalty For Not Providing A Name And Description Of Personal And Real Property.

To Amend The Arkansas Tourism Development Act; And To Provide Tax Incentives For Development Projects That Are In Areas That Are In Need Of Redevelopment.

To Amend The Law Concerning Tobacco; And To Amend The Arkansas Tobacco Products Tax Act Of 1977.

To Create An Investment Tax Credit For Capital Improvements Relating To Water Transportation In The State.

To Dedicate The Sales And Use Tax Revenue Generated From Sellers That Do Not Have A Physical Presence In The State To The Arkansas State Highway And Transportation Department When Certain Conditions Are Met.

To Provide A Right To Attorney's Fees For Taxpayers Seeking Judicial Relief; And To Amend The Taxpayer Bill Of Rights To Include A Right To Reimbursement Of Fees And Other Costs.

To Provide An Increased Homestead Property Tax Credit For Persons Over A Certain Age.

To Create An Income Tax Exemption For Certain Awards, Grants, And Scholarships Awarded By A Nonprofit Volunteer Service Organization.

To Amend The Valuation Procedures Used For Purposes Of Ad Valorem Taxes; And To Provide A Valuation Method For Natural Gas Piping And Equipment Used In A Natural Gas Production.

To Amend The Law Pertaining To The Arkansas Historic Rehabilitation Income Tax Credit.

To Amend The Law Concerning The Offset Allowed Against The Premium Tax Credit.

To Require Certain Notice And Reporting Requirements For Internet Sales.

To Phase In An Income Tax Exemption For Retirement Benefits Received For Service In The Armed Forces.

To Create The Achieving A Better Life Experience Program And To Provide New Avenues For Financial Self-sufficiency For Arkansans With Disabilities.

To Protect The Commissioner Of State Lands From Liability For Actions Taken By A City Or Town To Correct, Remove, Or Abate Certain Conditions Concerning Tax-delinquent Land.

An Act To Clarify The Tender Of Payment To Set Aside The Sale Of Tax-delinquent Land.

To Clarify Notice Procedures For The Sale Of Tax Delinquent Lands That Are Claimed As A Homestead.

To Amend The Law Concerning The Tax Applicable To Coin-operated Amusement Devices; And To Amend The Definitions Applicable To Coin-operated Amusement Devices.

To Amend The Income Tax Applicable To Capital Gains.

To Clarify Cost Reports Used In Assessments.

To Exempt From Sales And Use Taxes Sand And Other Proppants Used Directly In Certain Manufacturing Processes.

To Create The Arkansas Broadband Infrastructure Incentive Act; And To Amend The Valuation Methods And Taxation Of Certain Intangible Personal Property.

To Amend The Laws Concerning The Real Property Transfer Tax; And To Clarify The Laws Concerning The Real Property Transfer Tax.

To Stay The Collection Of Delinquent Personal Property Taxes Pending Appeal Of The Personal Property Tax Assessment.

To Improve The Fairness Of Tax Administration.

To Amend The Income Tax Credit For Waste Reduction, Reuse, Or Recycling Equipment; And To Declare An Emergency.

To Allow The Secretary Of State To Settle Certain Corporate Franchise Tax Disputes.

To Provide Qualified Manufacturers Of Steel With Alternate Qualification Standards And An Extended Carry-forward Period For The Income Tax Credit Allowed For Waste Reduction, Reuse, Or Recycling Equipment.

To Provide A Valuation Method For Determining The Market Value Of Off-premises Advertising Signs; To Prevent Administrative Tax Increases; And To Reserve Within Legislative Bodies The Power To Set Tax Rates.

To Adopt Recent Changes To The Internal Revenue Code; To Amend The Arkansas Tax-deferred Tuition Savings Program; And To Make Technical Corrections To The Income Tax Laws.

To Amend The Law Applicable To The Budget Stabilization Trust Fund; And To Declare An Emergency.

To Require The Department Of Finance And Administration To Annually Report On The Activities Of The Multistate Tax Commission; And To Eliminate The Multistate Tax Compact Advisory Committee.

To Amend The Law Concerning Real Property Transfer Tax Affidavits Of Compliance And Receipts.

To Create The Middle Class Tax Relief Act Of 2015; To Amend The Income Tax Rates And Brackets For Individuals, Trusts, And Estates; To Amend The Income Tax On Capital Gains; And To Declare An Emergency.

To Reduce The Sales And Use Tax On Natural Gas And Electricity Used By Manufacturers And To Declare An Emergency.

To Reduce The Taxes Levied On Tobacco Products.

To Allow Taxpayers To Deduct Credit Card Interchange Fees Charged On Certain Sales And Use Taxes Collected And Remitted To The State.

To Provide A Premium Tax Credit For Insurance Companies That Invest In Arkansas Securities.

To Create An Exemption From The Sales And Use Tax For Certain Paints, Primers, Bonding Agents, And Other Chemicals.

To Create An Income Tax Credit For Taxes Paid Under The Arkansas Soft Drink Tax Act.

To Amend The Alternative Fuels Tax Law; To Amend The Excise Tax Levied On Alternative Fuels; To Create A Fair And Equitable Method Of Maintaining The Roads In The State; And To Declare An Emergency.

To Amend The Law Concerning Method For Levying And Determining The Alternative Tax Fuel Rate And To Amend The Law Concerning The Administration Of The Alternative Fuel Tax.

To Amend The Provisions Of The Arkansas Code Relating To Income Tax.

To Dedicate The Sales And Use Tax Revenue Generated From Sellers That Do Not Have A Physical Presence In The State To The Arkansas State Highway And Transportation Department When Certain Conditions Are Met.

Concerning Reports For Sales And Use Taxes.

To Provide K-12 Scholarships To Economically Disadvantaged Students By Providing A Tax Credit For Contributions To Nonprofit Scholarship-funding Organizations; And To Declare An Emergency.

To Exempt From Income Tax A Limited Amount Of Retirement Benefits Received For Service In The Armed Forces.

To Increase The Income Tax Exemption For Retirement And Disability Benefits; To Provide A Cost-of-living Adjustment To The Income Tax Exemption For Retirement And Disability Benefits.

To Require The Use Of Apportionment Factors To Determine The Amount Of Partnership Income To Be Allocated To Arkansas.

To Extend The Net Operating Loss Carry-forward Period For Calculating Arkansas Income Tax; And To Make Technical Changes.

To Create A Task Force To Study The Taxation Of Nonalcoholic Beverages.

To Create An Income Tax Exemption For Qualified Drop-in Biofuels Manufacturers.

To Require That Producing Mineral Interests Be Reappraised Annually.

To Create An Exemption From The Income Tax For Service Pay Or Allowances Received By Active Duty Members Of The Armed Services.

To Reduce The Sales And Use Tax Relating To The Partial Replacement And Repair Of Machinery And Equipment Used Directly In Manufacturing; And To Provide A Refund Mechanism For Certain Sales And Use Taxes.

To Amend The Sales And Use Tax Exemption For Timber Harvesting Machinery, Equipment, And Related Attachments.

To Provide Additional Funding For The Arkansas Forestry Commission And To Increase The Tax Levied Under The Forest Fire Protection Tax Act Of 1969.

To Reduce The State Sales And Use Tax On Food And Food Ingredients If Certain Fund Balances Exist; And To Declare An Emergency.

To Amend The Income Tax Rates And Brackets; And To Adjust The Minimum And Maximum Dollar Amounts In Certain Income Tax Brackets.

The New Markets Jobs Act Of 2013.

To Create The Volunteer Firefighter Tax Protection Act.

To Adopt Current Internal Revenue Code Provisions Concerning The Computation Of Income Tax When A Taxpayer Restores An Amount Held Under A Claim Of Right.

To Provide Additional Measures To Collect Delinquent Property Taxes, Penalties, And Interest On Mineral Rights.

To Require Wholesalers To Report Certain Information To The Arkansas Tobacco Control Board; And To Protect Information In The Required Report From Disclosure.

To Allow Revenues From The Temporary Sales And Use Tax Levied Under Amendment 91 To The Arkansas Constitution To Be Pledged To Retire Local Capital Improvement Bonds Issued For Certain Projects.

To Require That A Certain Amount Of Moneys In The Ad Valorem Tax Fund Be Used To Support The Assessment Coordination Department; And To Declare An Emergency.

To Revise The Corporate Franchise Tax Filing And Remittance Deadline; And To Declare An Emergency,

To Amend The Deadline For The Secretary Of State's Proclamation Regarding Corporate Charter Forfeitures.

To Amend The Laws Pertaining To Taxes Levied On Tobacco Products; To Clarify That Current Law Imposes An Excise Tax On All Tobacco Products Offered For Sale In The State; And To Declare An Emergency.

To Provide Compensation For Work Done To Tax-delinquent Lands To Prevent Deterioration Or To Comply With Code Requirements.

To Ensure The Long-term Funding Of Certain Health Care Programs By Encouraging In-state Purchases Of Certain Tobacco Products.

To Allow The Department Of Finance And Administration To Enter Into An Installment Agreement With A Taxpayer Who Has Individual Income Tax Debt If Certain Conditions Are Met.

Concerning The Disclosure Of Information In Franchise Tax Reports And To Declare An Emergency.

To Ensure The Long-term Funding Of Certain Health Care Programs By Encouraging In-state Purchases Of Certain Tobacco Products.

To Amend The Income Tax Rates And Brackets For Individuals, Trusts, And Estates And To Eliminate The Seven Percent Income Tax Bracket.

Concerning The Hotel And Restaurant Tax.

To Create An Exemption From The Sales And Use Tax For Vehicles That Operate On Compressed Natural Gas.

To Decrease The Sales And Use Tax On Natural Gas And Electricity Used By Poultry Growers And Other Manufacturers.

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

To Amend The Income Tax Rates And Brackets For Individuals, Trusts, And Estates And To Exempt A Certain Amount Of Income From The Income Tax.

The Arkansas Economic Rehabilitation, Development, And Growth Act Of 2011.

To Clarify Taxation Requirements And Procedures For Mobile Homes And Manufactured Homes.

To Place The Burden Of Determining The Legality Of A Tax On The Taxing Authority And To Create A Tax Refund For Illegal Exactions.

To Allow A Credit For Sales Or Use Taxes Paid To Another State For The Purchase Of A Motor Vehicle, A Trailer, Or A Semitrailer And To Declare An Emergency.

To Allow A Credit For Sales Or Use Taxes Paid To Another State For The Purchase Of A Motor Vehicle, A Trailer, Or A Semitrailer And To Declare An Emergency.

To Create An Exemption From The Sales And Uses Taxes For Materials Used To Bale, Package, Tie, Wrap, Or Seal Animal Feed Products.

To Clarify The Exemption From Sales And Use Tax For Replacements Of Manufacturing Machinery And Equipment That Improve, Modernize, And Expand Existing Facilities And To Declare An Emergency.

To Promote Economic Development Within The State By Exempting From The State Sales And Use Tax Fuel And Energy Used Or Consumed In Manufacturing And To Declare An Emergency.

To Increase The Income Tax Exemption For Armed Services Pay.

To Increase The Income Tax Exemption For Retirement And Disability Benefits And To Provide For A Cost-of-living Adjustment To The Income Tax Exemption For Retirement And Disability Benefits.

To Provide An Income Tax Credit For Volunteer Firefighters.

To Restrict Commercial Activities Involving Blunt Wraps.

To Establish An Investment Tax Credit For The Rehabilitation And Development Of Central Business Improvement Districts And To Establish An Emergency.

To Exempt From The Sales And Use Tax The Gross Receipts Derived From The Sale Of Class Six And Seven Trucks And Semitrailers And To Offset General Revenues Lost With Revenues From Distillate Motor Fuel Taxes.

An Act To Require Prepayment Of Arkansas Compensating Use Tax On The Same Basis As Prepayment Of Arkansas Gross Receipts Tax And To Declare An Emergency.

To Transfer Responsibility For Collection Of Sales And Use Taxes To Sellers Engaging In The Business Of Selling Tangible Personal Property And Services In Certain Circumstances.

An Act To Make Various Corrections To Title 26 Of The Arkansas Code Of 1987 Concerning Taxation.

To Clarify The Notice Requirements And Remedies For Defective Notice In The Sale Of Tax-delinquent Land.

To Clarify The Grounds And Procedures For Setting Aside A Sale Of Tax-delinquent Lands.

To Amend The Statutes Regarding The Taxation Of Tobacco Products; To Provide For The Disclosure Of Information Relating To Tobacco Sales And Taxation; And To Create The Tobacco Products Reporting Act.

An Act Concerning Agricultural Exemptions For Sales And Use Tax.

To Extend The Tax Credit For The Rehabilitation Of Historic Structures Located In Arkansas.

To Include The Department Of Health Within The Definition Of "claimant Agencies" For The Purpose Of Obtaining A Setoff Of State Income Tax Refunds For Debts Owed To The State.

To Exempt From Ad Valorem Taxation Industrial Facilities Owned And Financed By The Arkansas Development Finance Authority And To Provide For Agreements For Payments In Lieu Of Taxes As To These Industrial Facilities.

To Make Technical Corrections To Arkansas Income Tax Laws And To Declare An Emergency.

To Allow Delinquent Taxes, Penalty, And Interest Owed To The Department Of Finance And Administration To Be Paid From The Proceeds Of Tax Delinquent Land Sales.

To Increase The Amount Below Which Sales And Use Tax Is Not Due On The Purchase Of A Motor Vehicle, Trailer, Or Semitrailer.

To Amend The State Sales And Use Tax Rate On Food And Food Ingredients And To Declare An Emergency.

To Decrease The Sales And Use Tax On Natural Gas And Electricity Used By Manufacturers And To Declare An Emergency.

To Extend The Expiration Date Of The Delta Geotourism Incentive Act Of 2007 And To Increase The Maximum Geotourism Income Tax Credit.

To Authorize The Establishment Of Alternative Real Estate Transfer Tax Documentary Symbols And Electronic Affidavits Of Compliance.

An Act To Amend The Sales And Use Tax Laws To Be Consistent With The Streamlined Sales And Use Tax Agreement.

To Amend The Dates For Payment Of Property Taxes And To Make Technical Corrections.