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Revenue & Taxation- House

April 14, 2025 ·9:30 AM ·Room 151 ·4:25
Video Transcript 1 document

Bills discussed (54)
Bill Title Sponsor Status
SB638 Act 1019 · 3 mentions in transcript, agenda, chapter
Matched: “The one bill we have on the agenda today is SB 638, Representative Johnson, if you'd go to the end of the tabl…”
 TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON THE SALE … J. Boyd Notification that SB638 is now Act 1019
HB1015 · 2 mentions in agenda, chapter
Matched: “…. MOTORBOAT DEALER. DEFERRED BILLS Number Sponsor Subtitle HB1015 D. Garner TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO C…”
 TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR … D. Garner Died in House Committee at Sine Die adjournment.
HB1016 · 2 mentions in agenda, chapter
Matched: “…AND TO CREATE AN INCOME TAX CREDIT FOR DEPENDENT CHILDREN. HB1016 Ennett TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUA…”
 TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE … Ennett Died in House Committee at Sine Die adjournment.
HB1018 · 2 mentions in agenda, chapter
Matched: “…E TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO BREASTFEEDING. HB1018 Hudson TO CREATE THE STRONG FAMILIES ACT; AND TO CREATE AN…”
 TO CREATE THE STRONG FAMILIES ACT; AND TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS … Hudson Died in House Committee at Sine Die adjournment.
HB1021 · 2 mentions in agenda, chapter
Matched: “…COME TAX CREDIT FOR EMPLOYER-OPERATED CHILDCARE FACILITIES. HB1021 D. Garner TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE…”
 TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE QUALITY INCENTIVE ACT; AND TO CREATE AN INCOME … D. Garner Died in House Committee at Sine Die adjournment.
HB1026 · 2 mentions in agenda, chapter
Matched: “…E TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS. HB1026 A. Collins TO CREATE THE ARKANSAS PROMISE ACT; AND TO CREAT…”
 TO CREATE THE ARKANSAS PROMISE ACT; AND TO CREATE AN INCOME TAX CREDIT FOR TUITION … A. Collins Died in House Committee at Sine Die adjournment.
HB1065 · 2 mentions in chapter, agenda
Matched: “HB1065 Ray TO CREATE THE INFLATION REDUCTION ACT OF 2025.”
 TO CREATE THE INFLATION REDUCTION ACT OF 2025. Ray Died in House Committee at Sine Die adjournment.
HB1066 · 2 mentions in chapter, agenda
Matched: “HB1066 Ray TO INCREASE THE STANDARD DEDUCTION.”
 TO INCREASE THE STANDARD DEDUCTION. Ray Died in House Committee at Sine Die adjournment.
HB1076 · 2 mentions in agenda, chapter
Matched: “…ACT OF 2025. HB1066 Ray TO INCREASE THE STANDARD DEDUCTION. HB1076 Hudson TO CREATE THE CARING FOR CAREGIVERS ACT; AND TO PROV…”
 TO CREATE THE CARING FOR CAREGIVERS ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR … Hudson Died in House Committee at Sine Die adjournment.
HB1116 · 2 mentions in chapter, agenda
Matched: “HB1116 Ray TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND…”
 TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND COMPETITIVENESS ACT; AND TO PROVIDE INCOME … Ray Died in House Committee at Sine Die adjournment.
HB1190 · 2 mentions in agenda, chapter
Matched: “…ED TO CERTAIN REMOTE AND MOBILE EMPLOYEES AND NONRESIDENTS. HB1190 Vaught TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS. HB12…”
 TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS. Vaught Died in House Committee at Sine Die adjournment.
HB1203 · 2 mentions in agenda, chapter
Matched: “…1190 Vaught TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS. HB1203 Underwood TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLE…”
 TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES. Underwood Died in House Committee at Sine Die adjournment.
HB1216 · 2 mentions in agenda, chapter
Matched: “…TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES. HB1216 Long TO CREATE THE FREE MARKET ZONES ACT; AND TO EXEMPT A B…”
 TO CREATE THE FREE MARKET ZONES ACT; AND TO EXEMPT A BUSINESS LOCATED IN AN … Long Died in House Committee at Sine Die adjournment.
HB1366 · 2 mentions in chapter, agenda
Matched: “HB1366 Ennett TO CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM S…”
 TO CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM SHELTERS. Ennett Died in House Committee at Sine Die adjournment.
HB1388 · 2 mentions in chapter, agenda
Matched: “HB1388 Vaught TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; A…”
 TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING … Vaught Died in House Committee at Sine Die adjournment.
HB1404 · 2 mentions in agenda, chapter
Matched: “…URT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958. HB1404 C. Cooper TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PRE…”
 TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PREGNANCY RESOURCE CENTER. C. Cooper Died in House Committee at Sine Die adjournment.
HB1435 · 2 mentions in agenda, chapter
Matched: “…AX CREDIT FOR CONTRIBUTIONS TO A PREGNANCY RESOURCE CENTER. HB1435 Achor TO AMEND THE LAW CONCERNING INCOME TAX CREDITS FOR CH…”
 TO AMEND THE LAW CONCERNING INCOME TAX CREDITS FOR CHILD CARE; TO AMEND THE INCOME … Achor Died in House Committee at Sine Die adjournment.
HB1438 · 2 mentions in agenda, chapter
Matched: “…LDCARE PROVIDERS; Page 2 of 4 AND TO DECLARE AN EMERGENCY. HB1438 Cavenaugh TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS SIXT…”
 TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS SIXTY-FIVE AND OLDER IN AN AMOUNT EQUAL … Cavenaugh Died in House Committee at Sine Die adjournment.
HB1464 · 2 mentions in chapter, agenda
Matched: “HB1464 Vaught TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FO…”
 TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL … Vaught Died in House Committee at Sine Die adjournment.
HB1469 · 2 mentions in chapter, agenda
Matched: “HB1469 Beaty Jr. TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY…”
 TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY ACT; AND TO CREATE A SALES AND USE … Beaty Jr. Died in House Committee at Sine Die adjournment.
HB1500 · 2 mentions in chapter, agenda
Matched: “HB1500 Beaty Jr. TO ENHANCE ECONOMIC COMPETITIVENESS BY REPEALING…”
 TO ENHANCE ECONOMIC COMPETITIVENESS BY REPEALING THE THROWBACK RULE. Beaty Jr. Died in House Committee at Sine Die adjournment.
HB1501 · 2 mentions in chapter, agenda
Matched: “HB1501 Beaty Jr. TO ADOPT FEDERAL INCOME TAX LAW REGARDING DEPRECI…”
 TO ADOPT FEDERAL INCOME TAX LAW REGARDING DEPRECIATION AND THE EXPENSING OF PROPERTY; AND TO … Beaty Jr. Died in House Committee at Sine Die adjournment.
HB1538 · 2 mentions in agenda, chapter
Matched: “…LE BUSINESS ASSETS TO THE AMOUNT ALLOWED UNDER FEDERAL LAW. HB1538 Ray TO AMEND THE LAW CONCERNING THE NET OPERATING LOSS INCO…”
 TO AMEND THE LAW CONCERNING THE NET OPERATING LOSS INCOME TAX DEDUCTION; AND TO INCREASE … Ray Died in House Committee at Sine Die adjournment.
HB1540 · 2 mentions in chapter, agenda
Matched: “HB1540 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME T…”
 TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, … J. Mayberry Died in House Committee at Sine Die adjournment.
HB1665 · 2 mentions in agenda, chapter
Matched: “…SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY. HB1665 Wardlaw TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE…”
 TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE PREMIUM TAX FOR ACCIDENT AND HEALTH COMPREHENSIVE … Wardlaw Died in House Committee at Sine Die adjournment.
HB1670 · 2 mentions in chapter, agenda
Matched: “HB1670 L. Johnson TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; A…”
 TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; AND TO PROVIDE INCENTIVES FOR CERTAIN MEDICAL OR … L. Johnson WITHDRAWN BY AUTHOR
HB1674 · 2 mentions in chapter, agenda
Matched: “HB1674 L. Johnson TO CREATE AN INCOME TAX CREDIT FOR CONTRIBUTIONS…”
 TO CREATE AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO CERTAIN RURAL HOSPITAL ORGANIZATIONS; AND TO … L. Johnson WITHDRAWN BY AUTHOR
HB1698 · 2 mentions in chapter, agenda
Matched: “HB1698 Torres TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT…”
 TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT OF EMPLOYER CONTRIBUTIONS FOR AN EMPLOYEE'S … Torres Died in House Committee at Sine Die adjournment.
HB1699 · 2 mentions in agenda, chapter
Matched: “…ARE SHARING MINISTRY OR OTHER MEDICAL COST-SHARING PROGRAM. HB1699 McCullough TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAG…”
 TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE SALES TAX HOLIDAY; AND … McCullough Died in House Committee at Sine Die adjournment.
HB1702 · 2 mentions in agenda, chapter
Matched: “…ICES TO THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY. HB1702 Wooldridge TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CE…”
 TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CERTAIN MACHINERY AND EQUIPMENT USED IN … Wooldridge Died in House Committee at Sine Die adjournment.
HB1708 · 2 mentions in agenda, chapter
Matched: “…ARE LEARNING TO BECOME MEDICAL OR COUNSELING PROFESSIONALS. HB1708 Underwood THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS…”
 THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS ACT. Underwood Died in House Committee at Sine Die adjournment.
HB1738 · 2 mentions in chapter, agenda
Matched: “HB1738 Crawford TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISAB…”
 TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS. Crawford Died in House Committee at Sine Die adjournment.
HB1750 · 2 mentions in agenda, chapter
Matched: “…ROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS. HB1750 Cavenaugh TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX AC…”
 TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES. Cavenaugh Died in House Committee at Sine Die adjournment.
HB1775 · 2 mentions in agenda, chapter
Matched: “…FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES. HB1775 Lundstrum TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT…”
 TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT OF AN ACCESSORY DWELLING UNIT FOR PURPOSES OF … Lundstrum Died in House Committee at Sine Die adjournment.
HB1787 · 2 mentions in agenda, chapter
Matched: “…UNDER ARKANSAS CONSTITUTION, ARTICLE 16, § 5. Page 3 of 4 HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIR…”
 TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS … Warren Died in House Committee at Sine Die adjournment.
HB1804 · 2 mentions in agenda, chapter
Matched: “…FITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS. HB1804 Ray TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEI…”
 TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEIPTS TAX, AS AFFIRMED BY … Ray Died in House Committee at Sine Die adjournment.
HB1822 · 2 mentions in agenda, chapter
Matched: “…EXEMPTION FOR UTILITY VEGETATION LINE MANAGEMENT SERVICES. HB1822 Underwood THE OVERTIME BUT NOT OVERTAXED ACT. HB1862 J. May…”
 THE OVERTIME BUT NOT OVERTAXED ACT. Underwood Died in House Committee at Sine Die adjournment.
HB1857 · 2 mentions in agenda, chapter
Matched: “…L PROPERTY AFTER A SALE OR OTHER TRANSFER OF REAL PROPERTY. HB1857 L. Johnson TO AMEND THE LAW CONCERNING THE COLLECTION OF SA…”
 TO AMEND THE LAW CONCERNING THE COLLECTION OF SALES AND USE TAX ON THE SALE … L. Johnson WITHDRAWN BY AUTHOR
HB1881 · 2 mentions in chapter, agenda
Matched: “HB1881 Ennett TO ADD MENSTRUAL DISCHARGE COLLECTION DEVICES TO THE…”
 TO ADD MENSTRUAL DISCHARGE COLLECTION DEVICES TO THE LIST OF ITEMS EXEMPT FROM SALES AND … Ennett Died in House Committee at Sine Die adjournment.
HB1904 · 2 mentions in chapter, agenda
Matched: “HB1904 Lundstrum TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COM…”
 TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT. Lundstrum Died in House Committee at Sine Die adjournment.
HB1910 · 2 mentions in chapter, agenda
Matched: “HB1910 Lundstrum TO ALLOW A DEDUCTION FOR CERTAIN QUALIFIED BUSINE…”
 TO ALLOW A DEDUCTION FOR CERTAIN QUALIFIED BUSINESS EXPENSES UNDER THE INCOME TAX ACT OF … Lundstrum Died in House Committee at Sine Die adjournment.
HB1932 · 2 mentions in chapter, agenda
Matched: “HB1932 McCollum TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE T…”
 TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE TAX; TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX … McCollum Died in House Committee at Sine Die adjournment.
HB1968 · 2 mentions in agenda, chapter
Matched: “…ALES AND USE TAX ON A MOTORBOAT SOLD BY A MOTORBOAT DEALER. HB1968 Perry TO REQUIRE THE COLLECTION OF SALES TAX AT THE POINT O…”
 TO REQUIRE THE COLLECTION OF SALES TAX AT THE POINT OF SALE FOR THE SALE … Perry Recommended for study in the Interim by the …
HB1970 · 2 mentions in agenda, chapter
Matched: “…ALER; AND TO AMEND LAW AFFIRMED BY REFERRED ACT 19 OF 1958. HB1970 Beaty Jr. TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SAL…”
 TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SALES TAX; AND TO INCREASE THE THRESHOLD … Beaty Jr. Died in House Committee at Sine Die adjournment.
HB1971 · 2 mentions in agenda, chapter
Matched: “…RESHOLD FOR RETAILERS WHO ARE REQUIRED TO PREPAY SALES TAX. HB1971 Beaty Jr. TO AMEND THE REQUIREMENTS CONCERNING THE INFORMAT…”
 TO AMEND THE REQUIREMENTS CONCERNING THE INFORMATION THAT SHALL BE PROVIDED TO A CITY OR … Beaty Jr. Died in House Committee at Sine Die adjournment.
HB1972 · 2 mentions in agenda, chapter
Matched: “…OR COUNTY BY THE DEPARTMENT OF FINANCE AND ADMINISTRATION. HB1972 M. McElroy TO CREATE A SALES AND USE TAX EXEMPTION FOR THE…”
 TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS … M. McElroy Died in House Committee at Sine Die adjournment.
HB1985 · 2 mentions in chapter, agenda
Matched: “HB1985 D. Garner TO CREATE THE ARKANSAS RENTER REFUND ACT; AND TO…”
 TO CREATE THE ARKANSAS RENTER REFUND ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR … D. Garner Died in House Committee at Sine Die adjournment.
SB605 · 2 mentions in agenda, chapter
Matched: “…X CREDIT FOR CERTAIN TAXPAYERS WHO ARE RESIDENTIAL TENANTS. SB605 J. Dismang TO CREATE THE DELTA TETRAHYDROCANNABINOL EXCISE…”
 TO CREATE THE DELTA TETRAHYDROCANNABINOL EXCISE TAX ACT; AND TO TAX DELTA TETRAHYDROCANNABINOL PRODUCTS. J. Dismang Died in House Committee at Sine Die adjournment.
HB1019 · 1 mention in agenda
Matched: “…ROVIDE PAID FAMILY AND MEDICAL LEAVE FOR CERTAIN EMPLOYEES. HB1019 D. Garner TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; T…”
 TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN INCOME TAX CREDIT FOR … D. Garner Died in House Committee at Sine Die adjournment.
HB1472 · 1 mention in agenda
Matched: “…IPMENT USED IN PRODUCING BROADBAND COMMUNICATIONS SERVICES. HB1472 Beaty Jr. TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS…”
 TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS PURCHASED TO REPAIR AGRICULTURAL EQUIPMENT … Beaty Jr. Died in House Committee at Sine Die adjournment.
HB1687 · 1 mention in chapter
Matched: “HB1687 K. Moore TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM A…”
 TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM ALL EXCISE TAXES. K. Moore Died in House Committee at Sine Die adjournment.
HB1715 · 1 mention in chapter
Matched: “HB1715 Lundstrum TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF RE…”
 TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF REAL PROPERTY AFTER A SALE OR … Lundstrum Died in House Committee at Sine Die adjournment.
HB1862 · 1 mention in chapter
Matched: “HB1862 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME T…”
 TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, … J. Mayberry Died in House Committee at Sine Die adjournment.
HB1907 · 1 mention in chapter
Matched: “HB1907 Lundstrum TO AMEND THE INCOME TAX DEDUCTION FOR DEPRECIATIO…”
 TO AMEND THE INCOME TAX DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY; AND TO … Lundstrum Died in House Committee at Sine Die adjournment.

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Representative Frances Cavenaugh Chair Unverified 0:15
one that has no physical impact, so we're able to take a vote on it. If you'll introduce
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Representative Robin Lundstrum Unverified 0:22
yourself for the record. State Representative Lee Johnson, District 47. Thank you, Madam Chair, committee. You're recognized members this bill is trying to amend the way or or alter the way we collect sales tax on new and used motor boats bought from a motorboat dealer, so currently in Arkansas, you know, if you buy a motor vehicle, a car, you're gonna pay your sales tax at DFNA when you get your tags, uh, there is no such stipulation for motorboats that are new and used being bought from a motorboat dealer. They're required to be the sales tax collector at that point of sale. We're trying to change that so that these taxes are collected at DFNA in the same manner that we collect taxes on vehicles, and I'd be happy to take any questions on the bill. Members, are there any questions? Representative Lundstrom, you're recognized. Just a quick question. So, Right now when you purchase a car, you have to go to the revenue office and to get your tags, you want the boat people to do the same torturous process that we call it Hell's waiting room in in our neck of the woods. I would say that they have to go anyway because you have to get tags for your boats or to, to put them on the lake to have them driving around, so they're not doing any different process. It's just instead of putting the boat salesman in the place of having to collect the tax, DFNA is collecting it directly, so they'll have one stop to get their tags and Pay for their property or the
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Chair Unverified 1:48
tax correct. OK, all right. Thank you. Representative Ray, you're recognized.
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Representative David Ray Unverified 1:52
Thank you, Madam Chair. So Representative Johnson, if you could, from your perspective, what is the, what sort of the policy reason that you want us to make this change. I think, I
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Representative Lee Johnson Unverified 2:03
think with boats, uh, much like with, with vehicles, we're putting the boat dealers in a
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Representative Robin Lundstrum Unverified 2:07
difficult position, uh, when they happen to be in the place of collecting that sales tax that's acts. by DFNA, I think allowing the person who gets the boat who's already going to DFA to pay their taxes there. It's cleaner and neater for everyone by by taking that boat salesperson out of the mix and allowing it to be
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Representative Frances Cavenaugh Chair Unverified 2:33
collected directly by DFNA. Representative Johnson, you're just getting parity with the way cars are done
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Speaker 15 2:38
in the state of Arkansas. Is that
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Representative Frances Cavenaugh Chair Unverified 2:41
correct? exactly correct, correct. Uh, Representative McCurry, you recognize.
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Representative Rick McClure Unverified 2:45
Representative, uh, just a quick question, um, I understand why we want to sync this up. Um, how many other states? Send their people to The Department of Finance or whatever their title is, you see my eyes cutting
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Representative Robin Lundstrum Unverified 3:00
towards the FNA. I don't know that I have an answer to that. I know that we have issues with people going across state lines to purchase boats, um, and then coming across and and getting the tags at DFNA to tag the boats. Uh, I don't know if Mr. Geering or anyone else from DFNA has has an idea of how many other states that do it this way, but I don't know. I'd have to. can look into that and try to get you
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Representative Frances Cavenaugh Chair Unverified 3:28
an answer that's fine. Any other questions, members? Saying none, I don't have anybody signed up to speak for or against this bill. Is there anybody in the audience would like to speak for against the bill, seeing none. Representative Johnson, would you'd like to close for your bill for my bill. I appreciate a good vote. Thank you. Representative Johnson is closed for his bill. Do I have a motion, motion to pass. Any discussion on the motion, seeing all in favor say aye. Paul say nay, congratulations, your bill has passed. Thank you, Madam Chair, that is the only bill we have to hear, um, and hopefully this is our last meeting. I want to thank everybody for their good work. I appreciate the staff and their hard work, uh, trying to keep us on track and doing what we're supposed to be doing. We appreciate y'all very much, um. This next meeting, if we had to have one, will be at the call of
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Unknown speaker 4:25
the chair. So with that, we're
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Agenda

REGULAR AGENDA

Number Sponsor Subtitle

HB1670 L. Johnson TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; AND TO PROVIDE INCENTIVES FOR CERTAIN MEDICAL OR COUNSELING PROFESSIONALS TO TRAIN CERTAIN STUDENTS WHO ARE LEARNING TO BECOME MEDICAL OR COUNSELING PROFESSIONALS.

HB1708 Underwood THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS ACT.

HB1715 Lundstrum TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF REAL PROPERTY AFTER A SALE OR OTHER TRANSFER OF REAL PROPERTY.

HB1857 L. Johnson 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.

HB1968 Perry TO REQUIRE THE COLLECTION OF SALES TAX AT THE POINT OF SALE FOR THE SALE OF A NEW OR USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER BY A DEALER; AND TO AMEND LAW AFFIRMED BY REFERRED ACT 19 OF 1958.

HB1970 Beaty Jr. TO AMEND THE LAW CONCERNING THE PREPAYMENT OF SALES TAX; AND TO INCREASE THE THRESHOLD FOR RETAILERS WHO ARE REQUIRED TO PREPAY SALES TAX.

HB1971 Beaty Jr. TO AMEND THE REQUIREMENTS CONCERNING THE INFORMATION THAT SHALL BE PROVIDED TO A CITY OR COUNTY BY THE DEPARTMENT OF FINANCE AND ADMINISTRATION.

HB1972 M. McElroy TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION.

HB1985 D. Garner TO CREATE THE ARKANSAS RENTER REFUND ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS WHO ARE RESIDENTIAL TENANTS.

SB605 J. Dismang TO CREATE THE DELTA TETRAHYDROCANNABINOL EXCISE TAX ACT; AND TO TAX DELTA TETRAHYDROCANNABINOL PRODUCTS.

SB638 J. Boyd 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.

0:23
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DEFERRED BILLS

Number Sponsor Subtitle

HB1015 D. Garner TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR DEPENDENT CHILDREN.

HB1016 Ennett TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE A SALES AND USE TAX EXEMPTION FOR DIAPERS; AND TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN ITEMS RELATED TO BREASTFEEDING.

HB1018 Hudson 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.

HB1021 D. Garner TO CREATE THE EARLY CHILDHOOD EDUCATION WORKFORCE QUALITY INCENTIVE ACT; AND TO CREATE AN INCOME TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS.

HB1026 A. Collins 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.

HB1065 Ray TO CREATE THE INFLATION REDUCTION ACT OF 2025.

HB1066 Ray TO INCREASE THE STANDARD DEDUCTION.

HB1076 Hudson TO CREATE THE CARING FOR CAREGIVERS ACT; AND TO PROVIDE AN INCOME TAX CREDIT FOR EXPENSES INCURRED IN CARING FOR CERTAIN FAMILY MEMBERS.

HB1116 Ray 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.

HB1190 Vaught TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS.

HB1203 Underwood TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES.

HB1216 Long 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.

HB1366 Ennett TO CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM SHELTERS.

HB1388 Vaught TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958.

HB1404 C. Cooper TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PREGNANCY RESOURCE CENTER.

HB1435 Achor 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.

HB1438 Cavenaugh TO CREATE AN INCOME TAX CREDIT FOR TAXPAYERS SIXTY-FIVE AND OLDER IN AN AMOUNT EQUAL TO THE TAXPAYER'S PROPERTY TAX PAYMENT ON A HOMESTEAD.

HB1464 Vaught TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY.

HB1469 Beaty Jr. TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY ACT; AND TO CREATE A SALES AND USE TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED IN PRODUCING BROADBAND COMMUNICATIONS SERVICES.

HB1500 Beaty Jr. TO ENHANCE ECONOMIC COMPETITIVENESS BY REPEALING THE THROWBACK RULE.

HB1501 Beaty Jr. 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.

HB1538 Ray 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.

HB1540 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY.

HB1665 Wardlaw TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE PREMIUM TAX FOR ACCIDENT AND HEALTH COMPREHENSIVE HOSPITAL AND MEDICAL COVERAGE BASED ON THE SALARY AND WAGES OF THE EMPLOYEES OF THE INSURER.

HB1674 L. Johnson TO CREATE AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO CERTAIN RURAL HOSPITAL ORGANIZATIONS; AND TO CREATE THE HELPING ENHANCE ACCESS TO RURAL TREATMENT (HEART) ACT.

HB1687 K. Moore TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM ALL EXCISE TAXES.

HB1698 Torres 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.

HB1699 McCullough TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY.

HB1702 Wooldridge TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING; AND TO PROVIDE A SALES AND USE TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED IN CLOSED- LOOP RECYCLING.

HB1738 Crawford TO PROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS.

HB1750 Cavenaugh TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES.

HB1775 Lundstrum TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT OF AN ACCESSORY DWELLING UNIT FOR PURPOSES OF PROPERTY TAXES; AND TO AMEND THE METHOD OF VALUATION FOR CERTAIN RESIDENTIAL PROPERTY UNDER ARKANSAS CONSTITUTION, ARTICLE 16, § 5.

HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS.

HB1804 Ray TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEIPTS TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958; TO PROVIDE A SALES TAX EXEMPTION FOR UTILITY VEGETATION LINE MANAGEMENT SERVICES.

HB1822 Underwood THE OVERTIME BUT NOT OVERTAXED ACT.

HB1862 J. Mayberry TO AMEND THE INCOME TAX CREDIT AND THE INCOME TAX DEDUCTION RELATED TO MAINTAINING, SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY.

HB1881 Ennett TO ADD MENSTRUAL DISCHARGE COLLECTION DEVICES TO THE LIST OF ITEMS EXEMPT FROM SALES AND USE TAX DURING THE SALES TAX HOLIDAY.

HB1904 Lundstrum TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT.

HB1907 Lundstrum TO AMEND THE INCOME TAX DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY; AND TO ADOPT FEDERAL INCOME TAX LAW CONCERNING THE DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY.

HB1910 Lundstrum TO ALLOW A DEDUCTION FOR CERTAIN QUALIFIED BUSINESS EXPENSES UNDER THE INCOME TAX ACT OF 1929.

HB1932 McCollum TO AMEND LAWS CONCERNING THE CORPORATE FRANCHISE TAX; TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO REQUIRE AN ANNUAL REPORT FOR CORPORATIONS.

Speakers

Representative Frances Cavenaugh Chair Unverified
6 segments
Representative Robin Lundstrum Unverified
10 segments
Chair Unverified
1 segment
Representative David Ray Unverified
1 segment
Representative Lee Johnson Unverified
1 segment
Speaker 15
1 segment
Representative Rick McClure Unverified
2 segments