ARKANSAS LEGISLATIVE ALERT
Taxes-Income
03-25-2025 - 17:12:49

     - Indicates action since the request date.
 


Track: Taxes-Income   Request Date: 0- 0-0000 thru 99-99-9999

HB 1015   
Garner, Denise (D) To amend the individual income tax laws; and to create an income tax credit for dependent children.
Position: Monitor
Bill History: 11-20-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-16-25 H Amendment 1 adopted


HB 1018   
Hudson, Ashley (D) 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.
Position: Monitor
Bill History: 11-20-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-16-25 H Amendment 1 adopted
01-30-25 H Meeting cancelled for 10:00 a.m. ...H-Revenue and Taxation
02-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-03-25 H Meeting cancelled for 02/04/25 ...H-Revenue and Taxation
02-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-25 H Meeting cancelled for 02/06/25 ...H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Moved to deferred list H-Revenue and Taxation


HB 1019   
Garner, Denise (D) To create the Affordable Childcare Act of 2025; to create an income tax credit for employers who assist employees with childcare costs; and to replace the existing income tax credit for employer-operated childcare facilities.
Position: Monitor
Bill History: 11-20-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-16-25 H Amendment 1 adopted


HB 1021   
Garner, Denise (D) To create the Early Childhood Education Workforce Quality Incentive Act; and to create an income tax credit for certain early childhood education workers.
Position: Monitor
Bill History: 11-20-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-16-25 H Amendment 1 adopted


HB 1026   
Collins, Andrew (D) To create the Arkansas Promise Act; and to create an income tax credit for tuition paid for an eligible student at a public institution of higher education.
Position: Monitor
Bill History: 11-20-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-16-25 H Amendment 1 adopted
01-21-25 H Moved to deferred list H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1065   
Ray, David (R)
Dismang, Jonathan (R)
To create the Inflation Reduction Act of 2025.
Position: Monitor
Bill History: 12-12-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-30-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
01-29-25 H Meeting cancelled for 01/30/25 ...H-Revenue and Taxation
02-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-03-25 H Meeting cancelled for 02/04/25 ...H-Revenue and Taxation
02-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-25 H Meeting cancelled for 02/06/25 ...H-Revenue and Taxation
02-07-25 H Moved to deferred list H-Revenue and Taxation
02-19-25 H Amendment 1 adopted


HB 1066   
Ray, David (R) To increase the standard deduction.
Position: Monitor
Bill History: 12-12-24 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-30-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
01-29-25 H Meeting cancelled for 01/30/25 ...H-Revenue and Taxation
02-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-03-25 H Meeting cancelled for 02/04/25 ...H-Revenue and Taxation
02-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-25 H Meeting cancelled for 02/06/25 ...H-Revenue and Taxation
02-07-25 H Moved to deferred list H-Revenue and Taxation
02-19-25 H Amendment 1 adopted


HB 1076   
Hudson, Ashley (D) To create the Caring for Caregivers Act; and to provide an income tax credit for expenses incurred in caring for certain family members.
Position: Monitor
Bill History: 01-07-25 H Filed
01-13-25 H Introduced and referred to H-Revenue and Taxation
01-30-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
01-29-25 H Meeting cancelled for 01/30/25 ...H-Revenue and Taxation
02-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-03-25 H Meeting cancelled for 02/04/25 ...H-Revenue and Taxation
02-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-25 H Meeting cancelled for 02/06/25 ...H-Revenue and Taxation
02-07-25 H Moved to deferred list H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Moved to deferred list H-Revenue and Taxation


HB 1085   
Brown, Karilyn (R)
English, Jane (R)
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.
Position: Monitor
Bill History: 01-13-25 H Filed
01-13-25 H Introduced and referred to H-Education
01-28-25 H Meeting set for 10:00 a.m. - Room 138 ...H-Education
01-28-25 H Reported from committee - Do pass as amended 2 ...H-Education
01-29-25 H Amendment 1 adopted
01-30-25 H Placed on the House calendar
01-30-25 H On floor for consideration in the House
01-30-25 H Passed (Vote: Y: 94/N: 0)
01-30-25 S Received in the Senate - Referred to S-Revenue and Taxation
02-10-25 S Moved to deferred list S-Revenue and Taxation


HB 1116   
Ray, David (R)
Dismang, Jonathan (R)
To create the Remote and Mobile Work Modernization and Competitiveness Act; and to provide income tax and withholding exemptions related to certain remote and mobile employees and nonresidents.
Position: Monitor
Bill History: 01-14-25 H Filed
01-14-25 H Introduced and referred to H-Revenue and Taxation
01-30-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
01-29-25 H Meeting cancelled for 01/30/25 ...H-Revenue and Taxation
02-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-03-25 H Meeting cancelled for 02/04/25 ...H-Revenue and Taxation
02-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-25 H Meeting cancelled for 02/06/25 ...H-Revenue and Taxation
02-07-25 H Moved to deferred list H-Revenue and Taxation
03-11-25 H Set for special order of business on ...H-Revenue and Taxation
03-11-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-11-25 H Pulled down with no committee motion H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-13-25 H Amendment 1 adopted
03-17-25 H Moved to deferred list H-Revenue and Taxation


HB 1190   
Vaught, DeAnn (R) To create an income tax exemption for teachers.
Position: Monitor
Bill History: 01-22-25 H Filed
01-22-25 H Introduced and referred to H-Revenue and Taxation
01-28-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
01-27-25 H Moved to deferred list H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Moved to deferred list H-Revenue and Taxation


HB 1216   
Long, Wayne (R) To create the Free Market Zones Act; and to exempt a business located in an opportunity zone from the income tax, the corporate franchise tax, and the elective pass-through entity tax.
Position: Monitor
Bill History: 01-23-25 H Filed
01-23-25 H Introduced and referred to H-Revenue and Taxation
01-30-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
01-29-25 H Meeting cancelled for 01/30/25 ...H-Revenue and Taxation
01-31-25 H Moved to deferred list H-Revenue and Taxation
03-06-25 H Amendment(s) Filed
03-20-25 H Amendment 1 adopted ...H-Revenue and Taxation


HB 1366   
Ennett, Denise (D) To create an income tax credit for qualified storm shelters.
Position: Monitor
Bill History: 02-03-25 H Filed
02-03-25 H Introduced and referred to H-Revenue and Taxation
02-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-05-25 H Meeting cancelled for 02/06/25 ...H-Revenue and Taxation
02-07-25 H Moved to deferred list H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Moved to deferred list H-Revenue and Taxation


HB 1404   
Cooper, Cameron (R)
Payton, John (R)
To create a tax credit for contributions to a pregnancy help organization.
Position: Monitor
Bill History: 02-04-25 H Filed
02-04-25 H Introduced and referred to H-Revenue and Taxation
03-06-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-07-25 H Moved to deferred list H-Revenue and Taxation


HB 1435   
Achor, Brandon (R)
English, Jane (R)
To amend the law concerning income tax credits for child care; to amend the income tax credit for employer-provided child care; to provide an income tax credit for licensed childcare providers; and to declare an emergency.
Position: Support
Bill History: 02-07-25 H Filed
02-10-25 H Introduced and referred to H-Revenue and Taxation
02-18-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-24-25 H Amendment(s) Filed
02-27-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
02-26-25 H Amendment 1 adopted
02-27-25 H Amendment 2 adopted
03-04-25 H Moved to deferred list H-Revenue and Taxation


HB 1501   
Beaty, Howard (R)
Gilmore, Ben (R)
To adopt federal income tax law regarding depreciation and the expensing of property; and to increase the amount allowed for the expensing of certain depreciable business assets to the amount allowed under federal law.
Position: Our Package
Bill History: 02-17-25 H Filed
02-17-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-18-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-19-25 H Moved to deferred list H-Revenue and Taxation


HB 1538   
Ray, David (R) To amend the law concerning the net operating loss income tax deduction; and to increase the carry-forward period for the net operating loss income tax deduction.
Position: Our Package
Bill History: 02-20-25 H Filed
02-20-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-18-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-19-25 H Moved to deferred list H-Revenue and Taxation


HB 1540   
Mayberry, Julie (R)
Crowell, Steve (R)
To amend the income tax credit and the income tax deduction related to maintaining, supporting, and caring for an individual with a disability.
Position: Monitor
Bill History: 02-20-25 H Filed
02-20-25 H Introduced and referred to H-Revenue and Taxation
03-04-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-03-25 H Meeting cancelled for 03/04/25 ...H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Moved to deferred list H-Revenue and Taxation
03-18-25 H Amendment 1 adopted


HB 1657   
Beck, Rick (R)
Davis, Breanne (R)
To amend the Arkansas Wood Energy Products and Forest Maintenance Income Tax Credit.
Position: Monitor
Bill History: 03-04-25 H Filed
03-04-25 H Introduced and referred to H-Revenue and Taxation
03-18-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
04-01-25 H Set for special order of business on ...H-Judiciary


HB 1698   
Torres, Randy (R)
Petty, Jim (R)
To amend the law concerning the income tax treatment of employer contributions for an employee's membership in a healthcare sharing ministry or other medical cost-sharing program.
Position: Monitor
Bill History: 03-06-25 H Filed
03-06-25 H Introduced and referred to H-Revenue and Taxation
03-13-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-13-25 H Amendment(s) Filed
03-18-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-17-25 H Amendment 1 adopted
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-20-25 H Amendment(s) Filed


HB 1708   
Underwood, Kendon (R) The Keep the Bonus, Axe the Tax: The No-Tax Bonus Act.
Position: Monitor
Bill History: 03-06-25 H Introduced and referred to H-Revenue and Taxation
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1732   
Vaught, DeAnn (R) To increase the amount of the income tax deduction allowed for a teacher's classroom investment.
Position: Monitor
Bill History: 03-10-25 H Filed
03-10-25 H Introduced and referred to H-Revenue and Taxation
03-18-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation
03-18-25 H Amendment 1 adopted
03-20-25 H Meeting set for 10:00 a.m. - Room 151 ...H-Revenue and Taxation


HB 1822   
Underwood, Kendon (R) The Overtime but not Overtaxed Act.
Position: Monitor
Bill History: 03-18-25 H Filed
03-18-25 H Introduced and referred to H-Revenue and Taxation


SB 50   
Boyd, Justin (R)
Wing, Carlton (R)
To require a legislative study of workforce and social services reform; and to require consideration of legislation necessary to address issues identified during the study.
Position: Monitor
Bill History: 01-13-25 S Filed
01-13-25 S Introduced and referred to S-Public Health, Welfare and Labor
01-21-25 S Moved to deferred list S-Public Health, Welfare and Labor
01-22-25 S Amendment 1 adopted
02-05-25 S Meeting set for 10:00 a.m. - Room 272 ...S-Public Health, Welfare and Labor
02-05-25 S Reported from committee - Do pass S-Public Health, Welfare and Labor
02-06-25 S Placed on the Senate calendar
02-06-25 S On floor for consideration in the Senate
02-06-25 S Passed (Vote: Y: 32/N: 0)
02-06-25 H Received in the House - Referred to H-Public Health, Welfare and Labor
02-07-25 H Moved to deferred list H-Public Health, Welfare and Labor
02-13-25 H Meeting set for 10:00 a.m. - Room 130 ...H-Public Health, Welfare and Labor
02-13-25 H Reported from committee - Do pass H-Public Health, Welfare and Labor
02-17-25 H Placed on the House calendar
02-17-25 H Re-referred to committee H-Public Health, Welfare and Labor
02-18-25 H Committee hearing set for 10:00 a.m. - Room 130 ...H-Public Health, Welfare and Labor
02-18-25 H Reported from committee - Do pass H-Public Health, Welfare and Labor
02-19-25 H Placed on the House calendar
02-19-25 H On floor for consideration in the House
02-19-25 H Passed (Vote: Y: 89/N: 0)
02-20-25 S Enrolled in the Senate - Sent to Governor
02-24-25 G Signed by the Governor (Act: 145 )


SB 57   
Tucker, Clarke (D) To amend the income tax credit for certain individual political contributions; and to amend a portion of the Arkansas Code that resulted from Initiated Act 1 of 1996.
Position: Monitor
Bill History: 01-14-25 S Introduced and referred to S-Revenue and Taxation
01-21-25 S Moved to deferred list S-Revenue and Taxation


SB 73   
Johnson, Blake (R)
Beaty, Howard (R)
To create the Access to Credit for Our Rural Economy (ACRE) Act; and to provide an income tax deduction for certain agricultural loans.
Position: Monitor
Bill History: 01-16-25 S Filed
01-16-25 S Introduced and referred to S-Revenue and Taxation
01-21-25 S Moved to deferred list S-Revenue and Taxation


SB 233   
Penzo, Clint (R)
Lundstrum, Robin (R)
To amend the income tax laws relating to nongrantor trusts; to preserve tust assets; to exempt certain trusts from incomve tax; and for other purposes.
Position: Monitor
Bill History: 02-13-25 S Filed
02-13-25 S Introduced and referred to S-Revenue and Taxation
02-25-25 S Moved to deferred list S-Revenue and Taxation


SB 318   
Love, Fred (D) To create an income tax exemption for certain individuals on income and age.
Position: Monitor
Bill History: 02-26-25 S Filed
02-26-25 S Introduced and referred to S-Revenue and Taxation
03-03-25 S Moved to deferred list S-Revenue and Taxation


SB 408   
Johnson, Blake (R) To provide an income tax exemption for certain payments by the United States Department of Agriculture.
Position: Monitor
Bill History: 03-10-25 S Filed
03-10-25 S Introduced and referred to S-Revenue and Taxation
03-17-25 S Moved to deferred list S-Revenue and Taxation


SB 423   
Scott, Jamie (D)
Ennett, Denise (D)
To exempt from the individual income tax education scholarships, awards, and grants from nonprofit volunteer service organizations.
Position: Monitor
Bill History: 03-11-25 S Filed
03-11-25 S Introduced and referred to S-Revenue and Taxation
03-17-25 S Moved to deferred list S-Revenue and Taxation


SB 502   
Crowell, Steve (R) To amend the Arkansas Income Tax Withholding Act of 1965; and to require the electronic filing of a Form 1099 in certain circumstances.
Position: Monitor
Bill History: 03-18-25 S Filed
03-18-25 S Introduced and referred to S-Revenue and Taxation


SB 503   
Crowell, Steve (R)
Eaton, James (R)
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.
Position: Monitor
Bill History: 03-18-25 S Filed
03-18-25 S Introduced and referred to S-Revenue and Taxation


SB 530   
Davis, Breanne (R)
Beck, Rick (R)
To amend the Arkansas Wood Energy Products and Forest Maintenance Income Tax Credit.
Position: Monitor
Bill History: 03-19-25 S Filed
03-19-25 S Introduced and referred to S-Revenue and Taxation


SB 558   
Crowell, Steve (R)
Hollowell, Steve (R)
To require the electronic filing of certain corporate income tax returns.
Position: Monitor
Bill History: 03-24-25 S Filed


- End of Report -