Revenue & Taxation- House
Video
Transcript
1 document
Bills discussed (61)
| Bill | Title | Sponsor | Status |
|---|---|---|---|
|
SB605
· 13 mentions in agenda, transcript, 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. |
|
HB1671
Act 1007
· 11 mentions in agenda, chapter, transcript
Matched: “…FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION. HB1671 L. Johnson TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS T…”
|
TO AMEND THE LAW CONCERNING THE GROSS RECEIPTS TAX; AND TO CREATE A GENERAL SALES … | L. Johnson | Notification that HB1671 is now Act 1007 |
|
HB1828
· 6 mentions in transcript, chapter, agenda
Matched: “…68 HB 1671. We will take a vote on a bill already presented HB 1828. SB 5:35 and SB 369. And with that, the concurment is”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR INSPIRATION POINT CENTER FOR THE ARTS, … | Breaux | Died in Senate Committee at Sine Die adjournment. |
|
SB369
Act 778
· 6 mentions in chapter, agenda, transcript
Matched: “SB369 Irvin TO REPEAL THE COMPUTER AND ELECTRONIC EQUIPMENT RECYC…”
|
TO REPEAL THE COMPUTER AND ELECTRONIC EQUIPMENT RECYCLING GRANTS; AND TO REPEAL THE COMPUTER AND … | Irvin | Notification that SB369 is now Act 778 |
|
HB1968
· 4 mentions in agenda, chapter, transcript
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 … |
|
SB358
· 4 mentions in transcript
Matched: “…last years has been endorsed and written by big marijuana, SB 358. It was a marijuana lawyer, Amy Martin. She owns a dispensa…”
|
TO AMEND VARIOUS LAWS RELATED TO HIGHER EDUCATION. | J. Dotson | Sine Die adjournment |
|
SB535
Act 781
· 3 mentions in agenda, transcript, chapter
Matched: “…; AND TO REPEAL THE COMPUTER AND ELECTRONIC RECYCLING FUND. SB535 Hester TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKA…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS … | Hester | Notification that SB535 is now Act 781 |
|
HB1015
· 2 mentions in agenda, chapter
Matched: “…ER OF REAL PROPERTY. 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 chapter, agenda
Matched: “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. |
|
HB1019
· 2 mentions in chapter, agenda
Matched: “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. |
|
HB1021
· 2 mentions in chapter, agenda
Matched: “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 chapter, agenda
Matched: “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 agenda, chapter
Matched: “…E TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS. HB1065 Ray TO CREATE THE INFLATION REDUCTION ACT OF 2025. HB1066 R…”
|
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. |
|
HB1072
Act 876
· 2 mentions in chapter, agenda
Matched: “HB1072 C. Cooper TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIG…”
|
TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, … | C. Cooper | Notification that HB1072 is now Act 876 |
|
HB1075
Act 146
· 2 mentions in transcript
Matched: “HB 1075. We're going to hear SB 605. HB 1968 HB 1671. We will take…”
|
TO PROHIBIT A LOCAL GOVERNMENT FROM REGULATING THE SALE OR USE OF A LAWN CARE … | Ray | Notification that HB1075 is now Act 146 |
|
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 agenda, chapter
Matched: “…FOR EXPENSES INCURRED IN CARING FOR CERTAIN FAMILY MEMBERS. 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 chapter, agenda
Matched: “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: “…E DEDUCTION FOR DEPRECIATION AND THE EXPENSING OF PROPERTY. 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 agenda, chapter
Matched: “…TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES. 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 agenda, chapter
Matched: “…O CREATE AN INCOME TAX CREDIT FOR QUALIFIED STORM SHELTERS. 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 chapter, agenda
Matched: “HB1404 C. Cooper TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PRE…”
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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 chapter, agenda
Matched: “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: “…LICENSED CHILDCARE PROVIDERS; 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 agenda, chapter
Matched: “…IGIBLE STUDENT AT A PUBLIC INSTITUTION OF HIGHER EDUCATION. HB1464 Vaught TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FO…”
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TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL … | Vaught | Died in House Committee at Sine Die adjournment. |
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HB1469
· 2 mentions in agenda, chapter
Matched: “…RTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY. HB1469 Beaty Jr. TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY…”
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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. |
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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…”
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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. |
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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…”
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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 agenda, chapter
Matched: “…DEPENDENT CHILDREN. REGULAR AGENDA Number Sponsor Subtitle HB1670 L. Johnson TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; A…”
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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 |
|
HB1687
· 2 mentions in agenda, chapter
Matched: “…IPMENT USED IN PRODUCING BROADBAND COMMUNICATIONS SERVICES. 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. |
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HB1698
· 2 mentions in agenda, chapter
Matched: “…EXEMPT FROM SALES AND USE TAX DURING THE SALES TAX HOLIDAY. 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. |
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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. |
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HB1708
· 2 mentions in chapter, agenda
Matched: “HB1708 Underwood THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS…”
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THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS ACT. | Underwood | Died in House Committee at Sine Die adjournment. |
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HB1715
· 2 mentions in agenda, chapter
Matched: “AGENDA (Revised 4/10/2025 @ 7:49 AM) Added HB1708 and HB1715 House Committee on Revenue and Taxation Thursday, April 10,…”
|
TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF REAL PROPERTY AFTER A SALE OR … | Lundstrum | Died in House Committee at Sine Die adjournment. |
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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. |
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HB1750
· 2 mentions in chapter, agenda
Matched: “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. |
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HB1787
· 2 mentions in chapter, agenda
Matched: “HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIR…”
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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: “…FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES. 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: “…TE FRANCHISE TAX, AND THE ELECTIVE PASS-THROUGH ENTITY TAX. 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. |
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HB1857
· 2 mentions in agenda, chapter
Matched: “…ARE LEARNING TO BECOME MEDICAL OR COUNSELING PROFESSIONALS. 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 agenda, chapter
Matched: “…SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY. 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. |
|
HB1907
· 2 mentions in agenda, chapter
Matched: “…FITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS. 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. |
|
HB1932
· 2 mentions in agenda, chapter
Matched: “…ALIFIED BUSINESS EXPENSES UNDER THE INCOME TAX ACT OF 1929. 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. |
|
HB1970
· 2 mentions in chapter, agenda
Matched: “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…”
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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 agenda, chapter
Matched: “…HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION. 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. |
|
SB533
Act 934
· 2 mentions in transcript
Matched: “…I'm gonna read it to you. We are asking for your support on SB 533 tomorrow on the House floor. A few things. This is a bill b…”
|
TO PROVIDE FOR THE REGULATION OF CONSUMABLE HEMP PRODUCTS BY THE ARKANSAS TOBACCO CONTROL BOARD; … | Dees | Notification that SB533 is now Act 934 |
|
HB1775
· 1 mention in chapter
Matched: “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. |
|
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. |
|
HB1910
· 1 mention in chapter
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. |
|
SB5
· 1 mention in transcript
Matched: “…1. We will take a vote on a bill already presented HB 1828. SB 5:35 and SB 369. And with that, the concurment is”
|
TO ADD THE CRIMINAL OFFENSE OF PRESCRIPTION DRUG HARM OR HOMICIDE. | B. King | Died in Senate Committee at Sine Die adjournment. |
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HB 1075. We're going to hear SB 605. HB 1968 HB 1671. We will take a vote on a bill already presented HB 1828. SB 5:35 and SB 369. And with that, the concurment is
up first, is representative Cooper in here.
OK, not saying Representative Cooper will get him when he pops in. We're going to start with um HB 1828. This is a bill that we've
already heard, uh, from Harlan represent of Harlan Bro. uh, we're just
here today to take a vote on it. Does anybody have any questions? See none. What is the will of the committee? Do I have a motion to pass, motion to pass all in favor, any discussion on the motion.
Seeing all in favor say aye. I say nay, congratulations Reverendbo, you. Bill has passed. With
that is representative Johnson in the room. How about Representative Perry? Representative Wing, would you like to present SB 369.
OK And if you will please introduce yourself for the
Representative Carlton Wing
Unverified
2:02
committee. Representative Carlton Wing District 70 North Little Rock and Sherwood, and if I may have my guest here. Lauren Ballard, chief
Speaker 16
2:08
of staff, Department of Energy and Environment. Thank you. You're recognized. All right, thank you,
Representative Carlton Wing
Unverified
2:11
what we're doing here is uh It's the discontinuation of the electronic recycling grant program. It's not what you think it is, uh, all we're doing is just taking the revenues that were going to that program
because it's kind of become cost prohibitive and uh sending that money back to M&R and um if you have anything else you'd like to add, that's a great summary. I'll just add, uh,
Speaker 16
2:31
this is a program that's been around since about the 90s and it, it dictates how state agencies get rid of their, uh, computer and electronic recycling equipment, so we're leaving most of that there. We're leaving a lot of those requirements in law. But we're just taking that grant program and um discontinuing and and sunsetting that grant program and putting that back in marketing and redistribution to help fund their operations.
I'd be happy to answer any questions. Thank
you, members as a reminder, this is one that we can take a vote on, and so are there any questions from the
members? See none. I don't have anybody signed up to speak for against the bill. Is there anyone that would like to speak for against the bill? See none. I have a motion do pass all in any discussion on the motion, CNN all in favor say aye poll say nay. Congratulations, your bill has passed. Thank you very much.
Uh, with that, uh, rep I saw Representative Johnson come in. If you'll go down to the end of the table and he's gonna present HB 1671. And this will be one that we can also take a vote on. Morning, members.
Representative Lee Johnson
Unverified
3:38
Representative Lee Johnson, District 47. Thank you, Madam Chair. Uh, members, this is the same bill that we presents like this, sorry, I've got the wrong bill pulled pulled up. This is the same bill that we presented, um, a few weeks ago around trying to
create a process for small nonprofits in Arkansas that provide community-based services to apply to DFNA for sales representative Johnson, can we wait just
a second. It appears members that we moved the wrong bill from the It should be 1671. Yes, so they moved the wrong
bill from deferred, so without objection, I'm going to move Bill HB 1671 from deferred so it can be heard.
Thank you. Now you can present HB 1671. Thank you, Madam Chair
Representative Lee Johnson
Unverified
4:25
and committee. I was confused too. I pulled up the one from the agenda, um, and I dropped my cell phone today and broke it, so I'm working off this new iPad to at least make sure I've got the bill in front of me. So you should have it in front of you as you recall there was a problem with the bill. There was some conflict with the law around trying to limit individual purchases at $2000. We got with the FNA and worked through uh a fix for that issue. If you'll look now, there's a list on page 2 at the top.
of specific things that would be excluded from the sales tax exemption, and we tried to work with DFA to come up with a pretty comprehensive list so that single individual purchases of a large items, a large costly items wouldn't apply for the sales tax exemption. So again, what we're doing here is we're creating a a process that's fair for everyone in the state to apply to DFNA for sales tax to exemptions if they're uh. revenue for the year is less
than 200,000. If they provide community-based services and then we're creating this list of exemption of things that wouldn't qualify. We're also requiring a report to be filed uh with ALC uh at the end of the year so that we can get a gauge on how many nonprofits may have applied for this exemption. Um, I know a lot of us have individual nonprofits in our community that come to us every session looking for these kind of exemptions. I think this gives us a way to say to everyone, hey, here's the fair approach that we Taken as a state and allowed the FNA then to take the
applications and decide who qualifies and who doesn't. I'd be happy to take any questions on the bill.
Members, any questions? Seeing none, I have no one signed up to speak for against the bill. Is there anyone that'd like to speak for against the bill? Seeing them, would you like to close
Representative Lee Johnson
Unverified
6:18
for your bill, madam. I appreciate a good. Thank
you. Members, what is the motion to pass any discussion on the motion? Saying none, all in favor say aye.
Polls say nay, congratulations, your bill has passed. Thank you. Thank you, Madam Chair. With that, we're going to I'm trying
to see who's here. Wait just a minute, Representative Aker. You can go
Speaker 31
6:47
ahead down there and present since you're
the only one in the room. So if you'll go down, uh,
members, this is gonna be SB 605. And Representative Aker, if
Representative Sonia Eubanks Barker
Unverified
7:01
you'll introduce yourself for the record, please. Thank you, Madam Chair. Committee. Representative Aaker District 71, uh, I'm happy to present Senate Bill 605. Uh, what this does is it provides a 50% excise tax on Delta 8 products. This brings us in an industry alignment similar to tobacco, and also provides what I would believe is a second arm of enforcement on these products. This body um I believe passed several bills and
including one on the floor today that would ban these products, um, however, if participants um to continue to sell those, there is some gray area as litigation continues. What is not a gray area would be tax evasion, and so I believe that if we are going to have any accountability to this, um, DFNA would be the, uh, I guess, best enforcement agent to bring a second arm of compliance. And with that I
welcome questions. Members who've heard the explanation. Do we have any questions?
Representative James Eaton
Unverified
8:05
Representative Eatoner recognized. Thank you, Madam Chair.
That's a new term for me. What is delta tetrahydro. Cannabiol product. Yes, so it's gonna be derivatives of
Representative Sonia Eubanks Barker
Unverified
8:16
um I guess the best way to put it is some sort of synthetic marijuana products, and so as we kind of weed off different parts of the compound. They do change form and so some of that has to do with the lipid, um, and blood at level that they're able to produce certain effects whether
mentally or peripherally, um, and so they are synthetic derivatives
of hemp and um. Synthetic marijuana products. Thank you, Representative Warren, you're
recognized. Thank you, Madam Chairman. OK,
Representative Les Warren
Unverified
8:49
Representative Baker. I've got a store in Hot Springs. Are there products With
this element, That are good and helpful to people. I would think that that unfortunately is too subjective
Representative Sonia Eubanks Barker
Unverified
9:05
and unmeasured. So I do believe there are, there are derivatives that can be helpful, but this bill is specific to those that we've already banned, so it does get a little confusing because they are kind of under this umbrella, but I would say that in this bucket that we're dealing with, we're dealing with banned substances that do not have a proven record of benefit and only a proven record of harm, especially in the marketing to children. So those stores are able to sell different buckets of this product, but this one
specifically, this body is hard, has already found necessary to ban. Is that Federal or state. At our state level and so it's currently in in uh enjoined and so while those retailers might have an argument on the gray area. What we're missing out on is how much is actually being sold, who is selling it, and then they obviously um the tax evasion aspect of it brings a
second arm of compliance while this enjoined aspect over here is underway. Any other questions, members? Seeing
none, um, we do have some people to speak against the bill. Um, the first one we have is Roger Crawford. Are you here? If you'll come down to the end of the table, introduce yourself for the record and you'll be recognized.
Roger Crawford
Unverified
10:39
Uh, my name is Roger Crawford. I'm the owner of Sun Med, your CBD store in Hot Springs and Hot Springs Village, uh, just to clarify, uh, Delta 8 is found naturally in the hemp plant. It's not a synthetic form of marijuana, and that's the lives that we keep coming up against. Good morning, Chair lady and committee members. I'm here to oppose 605. My name is Roger Crawford and I represent Sun Med, your CBD store. I'm just a small town country boy who finds himself paying 5 employees every week and generating nearly 100,
00 $0 each year in tax revenue for the state of Arkansas. Hemp CBD saved my life and I do not sell dangerous or deadly products. Today is a sad day. For the state of Arkansas, as today, the hemp industry dies this afternoon in the house. My grandpa was a farmer, was a rancher. And uh often he'd say don't kick a dead horse and I'm kind of the dead horse today because we're basically voting on a tax that's going to be placed on a product that no longer will legally exist in the state of Arkansas
later today. Um You're basically, uh, well, my dad, it was a special forces, uh, Vietnam veteran. He taught me to fear no one but God and to speak truth to power. So today I'm going to do just that. The following text is a text that was sent out to the House members last night. And I'm gonna read it to you. We are asking for your support on SB 533 tomorrow on the House floor. A few things. This is a bill being led by the Attorney
General's office with support of the Department of Health. This improves on the bill we passed 2 years ago, Act 629 that bound Delta 8 and several other marijuana-related products that were being sold under a supposed loophole from the farm bill. That act is currently in litigation, but the AG is confident it will be effective. These companies have continued to sell different kinds of marijuana products, Madam Chair. Point of
Speaker 55
12:33
order. What's your point of order? Uh, please ask the witness to
Representative Sonia Eubanks Barker
Unverified
12:43
focus on the bill at hand and not on the bill that's on
the floor today. Yes, we are discussing SB 605 and you'll need to keep your comments in relation to SB 605 it all
Roger Crawford
Unverified
12:54
in together if I could. This is a court
can only speak about the bill in committee and the billing committee is SB 605. If you'll, if you'll put your uh comments to that bill.
Roger Crawford
Unverified
13:05
Thank you. Anybody in their right mind would know that a 50% tax on any product is going to be detrimental to a business owner. I'm testifying today on a 25 mg
Delta 8 gummy. I was a truck driver, did 2 million trials in 14 years. I was addicted to ibuprofen, ZQuil, caffeine, alcohol. I haven't had a drop of alcohol in a year or 2 years and 3 months. I don't take anything synthetic from a pharmacy. I use a product that God gave us. It's mentioned in the Bible, Genesis 1:29. God told us to use the seed bearing plants as food. He mentioned nothing about pharmaceuticals or synthetics. And so today I'm representing a, a, a product that, that God gave us. I'm also here today. This is a scenario of David versus Goliath. Every
ban bill that's been represented over the last years has been endorsed and written by big marijuana, SB 358. It was a marijuana lawyer, Amy Martin. She owns a dispensary in Fort Smith. She helped write legislation to, to rid the market of her competition. They basically want to monopolize the industry using lawmakers. I'm a lifelong Republican. I am blown away. If you told me 20 years ago that big marijuana would be used in lawmakers to do their dirty work. I would have thought you were drinking too much of, of Grandpa's coffee coffee syrup.
It's insane, but I'm a small business owner. 6 years ago I was homeless. I now own 3 stores in 2 states. I have 2 homes in 2 states. God has blessed me dearly and these products come from the ground and they don't hurt people. They don't kill people. And the reason they hate Delta 8 is because it actually works. It actually works. It quiets the neuroreceptors in the brain for people that have high anxiety. Most of my customers come in my shop because they went and got a medical card. They got so blasted out of their minds they couldn't even function throughout the day.
So then they come in and they find a true holistic medicine with our products. And the reason being is because hemp has a lot more cannabinoids, minor cannabinoids, and lower levels of THC. Delta 8 is a therapeutic product and they hate it because it keeps people out of their dispensaries. I asked for a vote against this bill. It's insanity, 50% on a product for a small business. There's no way. I'll just move my business to Alabama. To a state that's more friendly.
But I love this state. I'm from this state. My dad fought for this state. My grandpa was a farmer and a rancher. And I beg of you to vote against this bill, and I don't get to speak in the House today when they vote on 533. This text message sways votes. 100 members were told that I sell marijuana. In that text message they were told I sell marijuana. If that's the case and the AG supports this, he needs to come down here and arrest me right now because I'm committing multiple felonies every day selling marijuana. I don't sell marijuana. I sell a
federally legal and state legal products. We're the largest cannabis retailer in the world. We're ranked number one. We're soil to oil. USDA certified organic, tested 4 times before our products make it to the shelf. We sell absolutely no synthetic products, 0, zilch, and Nobody has died from cannabis, 0. Representative Warren to recognize. Would you,
Representative Les Warren
Unverified
16:17
I, I've got several constituents who have used the product. Uh,
recently, uh, a realtor from uh our community. Had a child 67 year old who died with cancer. Uh, this was about the only thing that was able to Help with the pain. Um And I guess I won't. To understand, uh, The people that you're able to, to help with this and then I also want to understand the difference.
Because as I understand it, there are 2, and I'm trying to think of the term, uh, cannabis products. You got hemp and then you've got marijuana. Hip is the lower THC, right? Yes, sir. OK, marijuana is the higher. Yes, so we're looking at the lower end THC products here. Yes, sir. So, Can you, can you talk about the products that You're selling And how they're helping.
Yes sir. And just. The safety that's involved in Distributing your product.
Roger Crawford
Unverified
17:38
Yes, sir. So. Hemp and marijuana are basically cousins in the cannabis family. So with marijuana, you have higher levels of THC Delta 9 tetrahydro cannabidiol. It took me a while to learn that one. Um, whereas hemp has lowered THC and higher cannabidiol. So the, the confusion with the federal farm bill is the 0.3%.
So just so you know, the 0.3% is based off of the dry weight of the crop once it's harvested. The confusion comes when it makes it to market and it's, it's a wet weight. So the finished product is your wet weight. The federal farm bill addresses the dry weight, but the difference between the two plants is the levels of THC that exist. Also, marijuana is not federally legal. Hemp is federally legal and legal in pretty much every state in the United States going back to um Colton's crew or Colton White.
Who you're reference to. A lot of people ask me about my tie, um, I was the first person to uh speak at his celebration of life. I watched uh a little boy go from uh Just a normal little boy to fighting cancer. Tumors growing so large in his legs that it was crushing his bones, and we, uh, we met up with his, his mom in the very beginning. I wear his button today and I wear the tie that I wore during his speech, um. There's a cannabis doctor at Children's Hospital. I never ever recommend any parent using
any kind of product. We're 21 plus. But I told Audrey there's some studies out there. We've been legal for 5 years now, and there's actual scientific research that shows cannabinoids and THC attack cancer cells. I told her to take the products over to her physician at Children's Hospital, the cannabis doctor, and he approved it and under his watchful eye, started using the products that are going to be banned this session. And what we found was a remarkable turnaround.
And his therapy, he was allergic to the immunotherapies. So CBG, the mother of all cannabinoids was his saving grace. It really quieted new receptors. It helped with the nerve pain that were in his legs and in his stomach and then it was a Delta 9 beyond product and a Delta 8 product in small doses that was able to help him sleep, help his appetite increase and it would, it gave him the ability even though while he was fighting cancer that gave him the ability to live a little more. boy's life, and I encourage you
to go look up Colton's Crusaders because now we have formed a partnership to where I donate my products. I don't make a dime off these parents that want to try to incorporate something that God gave us with modern medicine. I don't make a dime off of this, and I ship it all over the country. It's federally legal and what we're seeing is these products are actually helping offset. The side effects that these kids are dealing with while they're going through these extreme measures, and he tried the medical marijuana. It was so
intoxicating, he, he couldn't even open his eyes. He doesn't have the receptors to, to, to, to, to deal with that kind of psychosis and so the answer is always go get your medical card, go get your medical card. That's not the answer for a 5 year old. What we were able to see is the power of quality or a soil to oil. Our farmers grow our stuff. We don't white label anything. It comes straight from the farms to us. It's tested 4 times before it makes it to the shelf. We spend
$80,000 a month just on testing. Just on testing, And that little boy. Became my hero, not Spider-Man. Not the Hulk, not Superman, because I called him little man and Little man showed up, crawled out of his hospital bed to go testify against SB 358 2 years ago because he didn't want them to take his gummies from him. That's a hero in my book. And if this, if these bills pass this session, his mom is deemed a criminal. She will be deemed a
criminal if she helps other parents whose kids are fighting cancer. Thank you, Representative Lindstrom. You're recognized. Thank you, Chairman
Chair
Unverified
21:44
Kavanaugh. Um, what taxes do you currently pay? Uh, well,
Representative Robin Lundstrum
Unverified
21:48
I know I pay a lot of uh city tax, I mean sales tax, and
Roger Crawford
Unverified
21:54
then I guess my accountant would probably have to answer that question because like I said, I'm just a but you pay income tax as a business, I pay myself. I'm an employee. OK, um, and you pay property tax you pay
Representative Robin Lundstrum
Unverified
22:09
all the taxes business so ma'am, and
Roger Crawford
Unverified
22:11
I pay taxes on Delta 8 too. OK, what
Representative Robin Lundstrum
Unverified
22:15
is that? What, what amount? 10% the
Roger Crawford
Unverified
22:17
tax that we pay in Hot Springs, Garland County, so you have
Representative Robin Lundstrum
Unverified
22:21
a 10% tax, so this would be going up to 50%. Yeah,
Roger Crawford
Unverified
22:25
costing me 60% basically. And I want a tax. I want to put a 6% tax on the hemp industry, so we, so that we can create a governing board to regulate. We need regulation. There, there's nasty products all over this
industry. There's a lot of bad players, uh, in this industry. If we, and I, I work with local law enforcement. I have narcotics detectives that come in my store and I work with them to get bad products off the shelves in Orange Beach, Alabama. There's a test kit you can literally test these products. You can walk in. You test it, you scan the QR code, it tells you if it's synthetic marijuana, and that's what they're doing. You can't pour vodka in a water bottle and call it water. So what they're doing is they're putting synthetic marijuana and then putting a hemp CBD packaging on it. Well, they're already deemed
illegal federally. Let's enforce the law, but lawmaker or law officers don't have the money for it. So let's put a tax on my industry. Let's pay for the kids to be given to our law enforcement, take and then split it between the schools and law enforcement officers. So that kids know why I grew up in the Reagan era. Just say no didn't work, but if you take somebody like me and, and let me go into these schools and tell them why they shouldn't be smoking a Delta 8 pin, a Delta 9 pin, any vape whatsoever. I'm the person that can go in there and tell them, but the schools
need money. So take a 6% tax, 2% to the schools, 2% to law enforcement, 2% to a cannabis board and let's govern it, but don't put us in the hands of alcohol and tobacco. They have a horrible track record when it comes to deaths. 2000, 2000 Americans die every day. from alcohol and tobacco, cannabis has killed 0 people, so I do want a tax put on our industry. I've been begging for it. I told Senator Dees two years ago. Here's my cell phone number. Let's create legislation that'll get rid of the bad players and keep the good players. Both of these bills will push me out of this state and the black market will blow
up like you've never seen it before and there won't be anybody with money to do anything about
it. Thank you members, any other questions? Representative Bray, recognized. Thank you, Madam Chair. Um, And
Representative David Ray
Unverified
24:26
I apologize, my questions were, I was gonna ask of Representative Bakker, but I was having a very pleasant experience in Senate state agencies Committee. Um, that was supposed to be a joke, um.
So, um, as I'm looking at the bill, it, it's a 50% tax, that number jumped out to me because I'm generally familiar with tax rates on a lot of different products, and I don't know that there's anything that we tax it 50%, maybe I could, I could be wrong, but um The medical marijuana tax is at 4%, 4%. That's OK, that's what I thought. Um, you know, maybe tobacco approaches 50%. Um
But I know it's at 64%. Yes, tobacco is is fairly high. Beer, wine, liquor, all much less than that. Um, so I guess. I don't know if I'm allowed to ask Representative Acker to respond. Maybe you can just respond in your closing. I'm sorry I missed the presentation. I'm curious as to how we arrived at the 50 50% number and my, my question for the the gentleman testifying would be, it sounds like you've operated in other states, um, are you familiar
with any uh rates like this and other states or how, how this would compare to tax rates
Chair
Unverified
25:53
in other states. The highest that I found was, I believe, Michigan is at 10%, um.
Roger Crawford
Unverified
25:59
And I think 5% is the next one down, and I can't remember which state it is, and that's why I was thinking 6% would be
Chair
Unverified
26:06
a great start for the state of Arkansas. OK. And then my, my other question was, um,
Representative David Ray
Unverified
26:12
and I in Full humility, don't know a lot about these products.
But um I had some people send me. Thank you, Representatives. Um, I had some, I had some people send me photos of different products that they sell and I'm, I'm sure this is not all they sell, but I was sent pictures of like hand creams and drops and something that looked like a stick of deodorant. is this what you're selling is that would be what would be covered. We're more of a wellness company. Uh, we work hand in glove with the FDA, so
Roger Crawford
Unverified
26:50
all of our products are FDA compliant and childproof, uh, it has all the QR codes that lead to the the third party testing, the COAs, uh, we're the ones that have gotten it right, and we've stuck with that. The problem is you have a lot of these companies that are catering to children that are doing Rice Krispie treats and gummy bears and things like that. Well, that's not FDA compliant whatsoever, and the products. that are contained within those are actually synthetic derived which have already been uh. Uh, deemed illegal by the
federal government as of 2012, but there's just no enforcement on it, so, so if
Representative David Ray
Unverified
27:27
I, if I could ask you, and I, I appreciate that answer. From your, from your perspective, you seem to be very knowledgeable about this. From your perspective, how, how should, what would be your recommendation to policymakers as to how we separate, how, how should we Separate The uh the the pain cream and the The stick of deodorant type product from the Rice Krispie
treats and things that are being marketed and targeted to kids. Well, the
Roger Crawford
Unverified
27:57
targeting of children is already been addressed by the FDA as, as, as not a, not appropriate, um, as far as guidance and and what we should do, I would literally look to Suned for that answer. All of our products are FD FDA compliant. It all comes down to verbiage. You gotta remember you're, you're messing with an industry. That is the champions of loopholes. And so when you start
naming Delta products, you're basically telling the people what's illegal and so what they do is you, you ban Delta 8 and watch Delta 13 hit the shelves. You banned Delta 13 and watched Delta 16 hit the shelves. I mean, that's what you're up against. But if you put naturally derived from the hemp plant. There's only 5 types of THC in the hemp plant. And one of them I'm not a fan of THCP is 3333 times stronger than Delta 9, so I'm not a fan of it, but we have
products that have THCA, THCV, Delta 8, Delta 9, so there are 5 natural forms of THC in the plant, but you have a lot of manipulation in the industry where they're resorting to laboratories instead of taking the time to plant a seed in the ground, and that's where somebody like me, I have 20,000 hours in the industry. I spent 6. years of my life, this plant saved my life and so if you take somebody like me to help form the the legislation, Arkansas could be the city on the hill. Other states, we have an opportunity, I think we've
passed it by now, but I told Tyler two years ago. Let me help you write a bill that will eliminate the, the bad players. We sit on the board of the directors for the hemp roundtable, meaning there's not going to be a lawsuit and if there is a lawsuit, guess who's going to testify on your behalf. Me, I will testify on your behalf, but doing a throwing the baby out with the bathwater and doing these backdoor bands because that's what these are. 605 is a backdoor ban. They know we can't afford that. We'll move to another state or whatever bad players move in. So if you want
true regulation, bring the hemp experts to the table. Let us help write legislation that will rid the market of the bad guys and keep the good guys in business.
Representative Johnny Rye
Unverified
30:10
Representative Ryer recognized. Yes, thank you, Madam Chairman. Sir, let me ask you a question. Here in the last 6 months I have been hearing a little bit about the synthetic marijuana. Now, the different ingredients that's in that. Does that include fentanyl in certain cases? I've actually I've seen reports of it
Roger Crawford
Unverified
30:28
on the flower, uh, here recently that's becoming quite popular and that's the problem with the black market. If you take the good guys out of the market and the bad, the bad players that are growing this stuff at home or however they're doing it, uh, what they usually do is they spray a disilant on the flower. So you could put an 8 on there, a 9 on there, but you could absolutely put fentanyl on there. So if you're not buying your products from a company like Sun Med, you are taking a risk of getting fentanyl in there. Another thing you have to understand is cannabis plants, they filter the air and they
filter the soil, so there's a lot of metals and toxins that end up in that plant. So if you're not doing your extractions right and you're not testing these products 3 and 4 times, you may absolutely be missing these toxins that are left in the plant. So even with The natural hemp or marijuana plant, there stood still could be toxic products inside that plant. That's why you have to test these products 3 and 4 times to make sure you're getting a quality natural product in the hands of your consumers. Thank you, thank you, Madam Chairman.
Representative Les D. Eaves
Unverified
31:33
Representative to recognized. Can I ask a question to the bill's sponsor. go for it. Representative I agree,
I believe you're a pharmacist, is that right? Yes, sir. I'm a doctor of pharmacy. Doctor of pharmacy, thank you. Is there any uh pharmaceutical drugs that we tax at
Representative Sonia Eubanks Barker
Unverified
31:56
50%? Prescription drugs are not taxed. No, over the counter medications that are shelved um are taxed, yes, thank you. Members, any other questions?
See then representative Ray, you're recognized. OK, and
Representative David Ray
Unverified
32:10
I'm sorry, I'm still playing catch up. So My I'm, I'm. No, this is for him. This
question is for him. So, My understanding is that the bill only applies to synthetic products and yours are naturally derived. So. Is it, is it possible that this tax isn't even going to apply to the products that you're selling
Chair
Unverified
32:37
or who, who, who actually would you put that in the hands of? That would have that knowledge. I don't
Representative David Ray
Unverified
32:43
know. I'm, I'm just asking if you can share your perspective on that. I,
Roger Crawford
Unverified
32:47
well, I mean, just like the bands were being looped in with all the bad players, so I'm afraid that our products would actually be looped in with the bad players as well. It's, I mean, like I said, you can, you can any, you can put anything on a package. All they're going to do is is mimic what Sunmet has done and still carry a false product.
That's where the testing on site has to start happening. And so I'm would be afraid that we would be looped in with the bad players just like we are with the bands that are before us today. Hi I have a question. If we have DFNA
come to the end of the table, if you don't mind, Paul.
Thank you, Madam Chair, Paul Geering, DFA. Thank you, Paul. As Representative
Ray was speaking this is about synthetic derived. So this tax, is it gonna be self-reporting. So would they just report the ones that are synthetically derived and not those that occur naturally. President Kavanaugh,
Speaker 100
34:13
the bill defines what types of products are subject to this 50% excise tax, the um the tax will be
anyone that is selling tangible personal property will already have a sales tax permit with DFA. What we would envision is that the taxpayer, if they have taxable sales of this product that that are subject to the 50% excise tax, we'll be adding a line to the sales tax report so that they can report their taxable sales and also remit the taxes that have been collected, but certainly it's going to be the responsibility of the retailer that they're selling the the the products that are subject to this tax to
make sure that they are collecting it from the customer and sitting in the tax. Of course, if a taxpayer is Selling these products as defined in the bill and they're not collecting the remaining tax. They will be subject to audit by DFA. Well, everybody so your daughter
by death now and on, it doesn't matter whether or not they're reporting or not, you get it, that's correct everyone's subject to audit from DFNA so. When you do an audit of if this were to pass and you do an audit, how are you gonna determine
That what they reported. Fits in this category.
How will DFNA know that? So typically we have
Speaker 100
35:34
of reviewing the records of the business, um, as well as uh any of their returns, other invoices, any of the type of business works and also having dialogue with the owner of the business to make sure that anything that is that they're selling that is subject to the tax. Um, is being properly reported
on the return, uh, so, but this would be a new tax, we would have to, of course, in DFA we we administer, um, I believe over 30, maybe 40 different miscellaneous excise taxes, um, alcohol. Tobacco, marijuana already, we'll certainly have to get um is much educated in our with our audit staff to um on this particular product is possible so that we can be as effective in the audit process. OK, I, I guess what.
My concern is, is that we're gonna put it on a 50% on this specific type of product, but It seemed like from the gentleman's testimony that it would be easy for someone just to come up and say everything they sell is naturally derived, so I don't have any excise and if all their invoices show that, then we're not collecting anything. So I guess that's, I'm just kinda, I don't know how y'all would determine. What
Speaker 105
37:02
Yeah, yeah, and to that point, I think, I think the vast
Speaker 100
37:07
majority of Arkansas taxpayers are honest people that are just trying to operate a business and to comply with Arkansas tax laws, any of those, and I, we also recognize with the with the new tax and and a product that is, is as it's defined in the bill, um, you know, the business community that are involved in this area will have to just make sure that they are relying upon their, their CPAs, their attorneys to make sure that if there is a product that is being sold on their shelves that
is subject to this tax that it's appropriately categorized within their inventory, and if there are products that are not subject to tax that they, they understand why and they can communicate that to DFA if there is an audit of that particular taxpayer. OK, thank you. Thank you. Prison Baker, you can, I
Representative Sonia Eubanks Barker
Unverified
37:51
just wanted to piggyback off of that. I think the lengths at which bad actors are willing to go to commit fraud, it's something that we have to rely on DFA's investigative ability to determine. I mean, I understand
the concern is that if people are going to lie at the counter, but they were lied to by the people who brought it in the in the truck who were lied to by the people who built the product, who were liable to by people who labeled the product. I trust the DFA has the investigative ability to find the bad actor. um, and that's what I would lean on.
Representative A you recognized. Thank you. Um, and Representative
Representative Les D. Eaves
Unverified
38:25
Agra, I apologize. I came in a little bit late and didn't hear the first part of your presentation, but it does this bill only tax synthetic?
Um, I guess hemp-based THC. Yes, Representative
Representative Sonia Eubanks Barker
Unverified
38:41
E, it lists the several derivatives that this body has already found to be um I guess not therapeutically uh beneficial and has already banned, and it would essentially tax those synthetic items, um, whereas the gentleman here uh is obviously producing products that are naturally derived, that are traceable, um, and that can have variations
not listed in this bill. OK, so when I'm reading the bill, it says um
Representative Les D. Eaves
Unverified
39:06
That the as used in this chapter, Delta, tetrahydrocannabiol product means a product contains one or more of the following, and then it lists a bunch of things. One of those things at the bottom just says. Uh, I believe it's, uh, line 2 I as a product derived um From industrial hemp that was produced as a result of a synthetic chemical process. So that's, I get that one, but the rest of these, you know, from
18 to 2 A B C D E F G H, they're listing words that I probably can't pronounce. Are all of those Synthetic because it looks to me that only one of the things
in here says synthetic and the, and the rest of them, I don't know whether there's synthetic or not. It is my
Representative Sonia Eubanks Barker
Unverified
39:53
understanding that those are synthetic and that that final light item is to help cover some of the growth in the synthetic market of that,
um I do believe that in B it's still it it starts by indicating that as long as if these are not
approved by FDA for marketing as a medication, um, and again kind of referencing some of our higher standards for what is to be used for medical treatment. I mean, I
Representative Les D. Eaves
Unverified
40:18
guess at the end of the day, I want to be sure that we're not going to overly tax something that is natural. and helpful like the hemp-based CBD products, the lotions, the creams, the tinctures and all that. I mean, are you confident that this bill only captures synthetic. Um, I guess CBD that has too much THC in it. In, in my
Representative Sonia Eubanks Barker
Unverified
40:39
Professional opinion and interpretation bill, that is the intent and
that is how I interpret it. Again, uh, I trust the gentleman to my rights, products that he produces, um, but again, there are significant bad actors in this market and to separate him from those bad actors, we have to have some sort of standard and some sort of guide, and I believe that this bill provides that and it taxes those who are choosing to violate the bans that we passed last session.
And sir, do you want to, you had your hand up. Did you have something you wanted, I just I
Roger Crawford
Unverified
41:11
I've heard how toxic and stuff, uh, over and over again how toxic these products are, but now we're talking about making money off of a product that's already deemed federally illegal. Why don't we enforce the law and pull these products from the shelves and keep children out of hospitals
Speaker 57
41:26
synthetic I understand that, but that, that's not really what I'm asking. I mean, in your
Representative Les D. Eaves
Unverified
41:31
review of the bill, are we only taxing synthetic CBD products based from hems that have THC in them. From my understanding.
Roger Crawford
Unverified
41:41
It was all the Delta Line products, which was a broad Um, subject. But at the same time, if we're gonna allow these synthetic products to remain on the shelf and feel better about it just by getting 50% taxes on it. I think we have an issue we're going to be dealing with 2 years from now. I don't disagree with that, but that's I'm,
Representative Les D. Eaves
Unverified
41:59
I'm just asking. It, it'll put me out of business, but you make hemp-based products that have CBD in it that are all natural and that are not synthetic, that are not synthetic, right? Does this bill put that 50% tax on
you? It's because of the language, yes, sir. Represent acres, that how you read it? I mean, you're, we've got to make a decision here
Representative Sonia Eubanks Barker
Unverified
42:19
on what we're doing, sir, uh, it's my understanding that that is not the intent, nor is that how the language is
interpreted. Um, again, the bad actors who are choosing to violate the ban are operating in a gray area currently while the lawsuit is enjoined, um, and so what this does in my mind offers a second arm of enforcement, whereas if they're going to violate um whatever the commerce violation would be that they're currently
violating. They would also be violating. Uh, the DFNA tax code and tax evasion by not reporting this. OK, and I hate, I hate to keep
Representative Les D. Eaves
Unverified
42:54
beating a dead horse, but um someone else maybe Representative Ray or somebody asked about, I mean, We all, I think, would agree we want to capture the bad actors we
want to um by whatever means necessary and if that means a 50% tax on it, and maybe that stops them, maybe they just keep
doing it. But how can we guarantee that we're not going to put that tax burden on uh Arkansas businesses that are producing all natural.
products from hemp that only contains CBD. I mean, who's testing this? I mean is it gonna be DFNA? It's my understanding that the language in this
Representative Sonia Eubanks Barker
Unverified
43:29
bill mirrors the language of banned substances. So to your point of how do we not how do we not
indirectly hurt good actors? Well, if the ban is supposed to be enforced now, then the only people acting
should be good actors, and if this language of listed items just mirrors what's banned. Then what we have here is another arm of enforcement. Then will
Representative Les D. Eaves
Unverified
43:52
any of this go through any sort of rules promulgation that we would see in ALC. Paul, do
you, can you representatives, there is a provision in the bill that allows for rural promulgation by the department. OK. Are you? I don't want to put you on the spot here because I don't know that this is your area, but are
you comfortable with this language that it's only capturing the synthetics and not the natural
Speaker 100
44:18
remedies. Well, in the review of the bill, the bill specifically defines what products are subject to the tax, um, so we would, um, in following Arkansas law, the taxes only levied um as it stated in within the four corners of the bill. So if there is not a, if there's a product that is a similar product, um, but it is not specifically identified in the bill as a It's being subject to the tax, we are not going to broadly apply a tax directive is to only
strictly apply a tax within the four corners
Representative Les D. Eaves
Unverified
44:49
of the bill, and 11 more question, Representative, um. Or doctor The, it's both, thank you. The word it says like delta 8 something acetate Esther, is that the part that makes it synthetic? Yes, so you talk about the different
Representative Sonia Eubanks Barker
Unverified
45:05
functional groups that are on the carboxylic acid groups is what allows that to transform and become
synthetic. So that yes. Uh yes sir, thank you.
Thank you members, do we have any more questions for the um gentleman that testified, the witness. OK. Representative
Eve, I mean Representative Warrener recognized.
Representative Les Warren
Unverified
45:32
The other less, uh, so, I, I
just want it on the record within this committee. So, Roger, do you feel like from What you've read Following up on Representative Eaves's comment. Questioning
That you would be able to continue your business since you are an all natural. Derived Business. That you would be able to continue your business because I know that in our conversations, you're, your comments to me have been. have someone come in and test every one of my products. I don't mind. I'm not afraid of being tested, which is the kind of answer I want to hear. Uh, and then
So, first, my question for you. Do you feel like you would be able to continue your
Roger Crawford
Unverified
46:29
business. No, sir, and of course us being the largest hemp retailer in the world. We have lawyers that have Gone through this bill and told me that we would have to go out of business at 6:05 passes, but we also have to remember 533 hits the floor today. That puts me out of business, so there's not gonna be any products to to to tax anyway because we've been accused of selling marijuana out of my retail locations.
Which you can An inspection would show that you're not. I work closely with Nar narcotics detectives. I help educate them on what to look for in Orange Beach, we've been able to pull products out of 3 stores in the last 2 months. One was a $4.33 1000 mg THCO THCA, Delta 8, Delta 9, Delta 10 gummy that you literally could just do this a 5 year old could have got a hold of that. My wife and I went into that store. We bought it.
We called the detective, we said, come in our store. We tested it. It was synthetic marijuana. He went down there, he bought it himself. He had them pull all their products, and this is where we need guidance on the federal level. They've left the states to to to to fight over this, and that's a problem, but it's already deemed illegal. Synthetics, and we're going to attack synthetics that are deemed federally illegal. I, I just don't understand it, but I, I feel like we're gonna be out of business if 6:05 and 533 goes in members, I'm gonna
say again, I said it earlier, we're discussing 605. We are not discussing the bill on the floor. We need to keep our
comments and our questions to 605. That way we don't get them confused. OK, so there are two different bills and and well I'm sure we'll have this debate about the other bill on the floor. today, but 605 is the one before us, that's the one that we need to be sure that we concentrate our questions on. All right, so 605, you don't
Chair
Unverified
48:26
think that you'd be able to stay in business at this passes. According to my attorneys, no, sir. Thank you.
Representative Jim Wooten
Unverified
48:38
Thank you. Representative Wootener recognized. Thank you, Madam Chairman. When, when you look at this on the surface. It really boils down to the enforcement. So my question is of DFA. How many Permits or its establishments do y'all all it?
Speaker 105
48:56
Um, Wooten, uh, in terms of sales tax permits, we, uh, so anybody that would be subject to this tax
Speaker 100
49:06
would already have a have a requirement to have a sales tax permit. I think we have over 100,000 sales tax permits currently. Yeah, so, so that would be of those 100,000 there would be a subset of businesses that would be selling this product that would be responsible for remitting the tax there would be an unknown a number of
current holders of a sales tax permit that would be responsible for remitting this tax. So how many of
Speaker 96
49:34
them would you be auditing? Do you do it a random basis? Typically, yes, audits are based upon rent, but of course sometimes an audit is subject to because
Speaker 100
49:41
we have received a information possibly by a maybe a competitor or someone in the in the community that they knew that they were, they knew that the tax was owed on a product and and that business was not collecting the tax, so that would possibly lead to a lead for us to to initiate or or
Speaker 96
49:59
discuss an audit with the taxpayer. How many, how many, uh, auditors do you have? I believe it's under 100 currently in field audit. How many? I believe it's between 75 and 100 in field in that they're 100,000. We're not conducting, we're not auditing every single sales tax permit holder. How, how many do you audit annually. I would have to get with our field audit section to see how
many audits we conduct per year, sir, but I'd be happy to give that information to you. Do you not think that that's important. Yes, it's certainly important to conduct audits of taxpayers to
Speaker 100
50:40
ensure compliance and make sure that um taxpayers are doing things correctly and to make sure that if there's any tax that's owed that's collected. Do you agree that a 50%
Representative Jim Wooten
Unverified
50:50
tax would drive people to avoid Having to pay that. Uh, DFA doesn't have a position on on this particular bill, but
Speaker 100
51:00
we will certainly administer if it were to be enacted into law. Would you train
Representative Jim Wooten
Unverified
51:08
your auditors and toxicologists to be able to do analysis, can they do analysis in the store when they go
Speaker 96
51:13
in there, our audit staff do not have any scientific testing equipment that I'm aware of. I'll
Speaker 100
51:19
chime in on their Representative Wooten is I do
Representative Sonia Eubanks Barker
Unverified
51:21
believe their extent of their audit will be on verifying invoices say what they're supposed to say, and they'll continue that chain to find
where someone committed fraud in their reporting, not in the actual. chemical
Representative Jim Wooten
Unverified
51:41
substance itself. I understand what you're saying, uh, Representative
Anchor, but Um Bad actors. Very bad actors. What I'm saying is they'll find a way around this 50% tax. So It may, it may even be a
supplier or a distributor of the product. That puts a label on it that's in that it's not accurate. And it's synthetic versus being unnatural, is that, is that not true, Mr. Garret? We certainly understand that there's a Members
of our community, unfortunately that avoid the
Speaker 100
52:20
law, break the criminal law, do not comply with our tax laws, and certainly that's, you know, why we have an audit team and why we have. Law enforcement.
As well and also the General Assembly to enact the laws to give the appropriate level of powers and responsibilities to our Law enforcement or administrative agencies, but you just testified
Representative Jim Wooten
Unverified
52:44
that your people are scientifically inclined to know the
Speaker 96
52:48
difference. Uh, certainly we, we don't have. You know, substance testing. Technology
Speaker 100
52:53
capabilities for for our audit staff, um, so we, we, we would not, I don't think that we would have that. Capability. Thank you, Madam Chairman. Thank
Representative Jim Wooten
Unverified
53:05
you, Mr. Gehring and Representative Jagger. Representative Ray. I'm going
Speaker 130
53:09
to go down to Representative Wing. Thank you, Madam Chair.
Speaker 14
53:13
First off, this has been a fascinating, um, study
Representative Carlton Wing
Unverified
53:17
just in civic government here to have a bill presented, an issue presented a constituent come forward with with testimony and the discussion of the debate, bringing in DFANA as well. So I think this is, this is good for civics classes across the state of Arkansas. My, my question for
you, sir, is, is this is, and, and this is uh something Representative Eaves was pointing out is we've got to make a decision here. And we're trying to to sort through all of this information. You have said that 605 would put you out of business and your attorneys and I understand you, you pay them good money to give you good advice. Um, can you tell me which part of this bill specifically addresses you that you feel would take you out of business since you have pretty aptly said, hey, we're, we are not synthetic in any way. We're
very soiled oil, as you say. So I'm also fighting 12 bills in 2
Roger Crawford
Unverified
54:12
states. I leave here and I go to to to Montgomery, Alabama to fight for my store down there where we're under attack by big alcohol, so I have 12 bills that have kind of just melted all together. So all I can do is go off the notes that my attorney has sent to me and broke it down. He's actually a cannabis attorney. He said this is the worst bill he's seen in 20 years be brought before any type of government. That's was his direct words. And so,
uh, I want to fix the industry if I have to volunteer my time with any pay. Orange Beach, Alabama has gotten it right. There's a, a mobile de tech kit that our officers down there carry on them. They're $4 apiece. I think a child's life is probably worth more than $4 but I understand that the law enforcements need money to buy these, so let's put this in the hands of everybody, not just have 100 auditors running around looking at paperwork. Let's, let's give it to the guys that have the boots on the ground and have those
detect kits in their cars and when they walk into a place that has, you know, rice. Crispy treats, you can actually detect the THC on the packaging. You can literally take the packaging and rub it and show its synthetic marijuana, but I mean, I'm gonna have to dive into the notes. I, I have the, the bulletin points here from my attorney on 605. Has he said what, which part it would be it would be the Delta line products and and so you have to understand that Delta 8 is a conversion. It's not a synthetic, and synthetic's not bad because Doctor Pepper is synthetic, right? So that it
derives naturally in the plant and that's why they call it a loop. in the federal farm bill, but it's still naturally exists in the plant whereas Delta 10 doesn't. In the plant HHC THCO, all these different things, and I think that's why you need somebody like me who has the expertise to work with somebody like the gentleman to the right and the left and let me be involved in the process. I have kids. I have 6 kids. I don't want any of them getting sick off of anything, alcohol, tobacco, or cannabis, but there's nothing in the hemp plant that naturally derives
that would make any child sick, so I, I wanna fix it. I think Arkansas has a really good opportunity to be the shining light on the Hill. Let's get rid of the bad players and keep the good players and,
Speaker 58
56:21
and, and, and let's give Arkansas a choice of an alternative to pharmaceuticals. Well, I'll, I'll say this, I have hope regardless of what happens
Representative Carlton Wing
Unverified
56:29
here today with this bill. I hope that you will be a voice for finding a solution in the future as well. Thank you, sir. Representative, right, you're recognized. Uh, thank you, Madam Chair. My
Representative David Ray
Unverified
56:44
question is for Mr. Geering. So why is there not a fiscal impact statement on the bill.
Speaker 105
56:49
Uh, we are preparing a fiscal impact statement for the bill,
Speaker 100
56:53
but I can't say here today is that we did not have any information or data that we could derive regarding the actual sales of these products, so it would be undetermined amount of collections of this tax, um, that we, we just would not be able to provide an estimate of what.
Representative Sonia Eubanks Barker
Unverified
57:10
Potentially would be collected That sentiment, I believe Senator Dimay in his testimony
testified that because there is no traceable traceability for the sales of these products, um. There is no fiscal impact. To produce. So it would be Paul or Mr. Gehring, it would be,
Representative David Ray
Unverified
57:26
as we've seen on some other statements this year, it would say in most likely say indeterminable or something along those lines. That's correct. And if the if the bill were to become enacted and then we begin
Speaker 97
57:37
collecting the tax and then of course we would have a period of time that we would be performing audits um to make sure the tax is being
Speaker 100
57:46
collected, we would be in a much better position at that point to let the General Assembly know about the exact level of tax collections plus the amount that we've actually gone out and done assessments for the taxpayers that were not collecting the tax. You don't have any publicly
Representative David Ray
Unverified
58:00
available data from any other state that you could gauge that on. We, we could not find any, sir. OK. Representative Ry you recognized. Yes, thank you,
Representative Johnny Rye
Unverified
58:10
Madam Chairman. Paul, I think that the portion that you guys are doing with the auditors that
you have. It's probably being done as well as you can do. But what I'm concerned, Paul, about is the the product on the shelf. Do we From what I'm hearing from this today. There can be other ingredients inside of that product other than marijuana. That could actually cause harm or death to someone. Yes, yes, sir, we, we understand that, but we do have, uh, you
Speaker 100
58:48
know, within DFA we have um our regulatory division that we would certainly partner with to to get as much information about the industry as possible, um, for, uh, so we're not limited just to our revenue division, auditors, we would also, you know, get as much information training from our, our partners within the department that are actual law enforcement agencies. Members. Thank you for your testimony, sir. We've got somebody else to speak
against the bill, so I'm gonna bring them down and give them the opportunity.
Um, the sign up to speak against the bill is
Aaron Gray. If you will come down, introduce yourself for the record and you'll be
Speaker 139
59:34
recognized. Good afternoon. I'm Erin Gray. um, thank you for the opportunity to speak today regarding Senate Bill 605, which proposed a 50% excise tax on hempive THC found in CBD products sold in Arkansas. While I appreciate the legislature's intent to create a responsible regulatory and revenue framework
for intoxicating hemp products. I urge you to reconsider the scope and scale of this proposal, especially as it relates to hempra cannabinoids. This is not just a tax. It is a punishment that threatens small businesses, burdens consumers, and stifles an entire industry. Um, I had actually a couple several things I was gonna say, but I'm actually gonna go ahead and dive into the specific question that uh was posed about was there a place in the bill that would um would
Attach this 50% um tax to just your, the, the natural derived uh hemp products in CBD and I'm gonna say yes, it is, um, if you look on page one on line 32. Well, it actually starts on line 30, so it's the definition of what this tax will be attached to, um, it says that a hemp derived can have cannabidiol product that contains not more than 3/10 of 1% of Delta 9 THC on a dry
weight basis. Well, if you go back to the definition of in the 2018 farm bill on what was actually legalized, that is the definition of a legal hemp product, which is a, a product that contains no more than 3% of the delta 9 THC, so this, this two lines in this bill, in fact, actually attaches this 50% excise tax to a full. Spectrum product, which goes back to, I think uh Senator
Warren was talking about um the, the lotions, the creams, the uh tinctures and the gummies that we've actually been selling under legally under the farm bill for 6 years. Um, these products, um, they, they help people with like I think what was addressed earlier um with sleep, with anxiety, uh, pain management. So while I do understand the intent to uh make Delta 8 and other um psychoactive synthetic
cannabinoids unaffordable or merely tax the product in order to track it. That's not how this bill is specifically written. All right, this bill is going to attach the 50% excise tax to the federally legal CBD products under the 2018 farm bill. Thank you. Any questions,
Chair
Unverified
1:02:21
members? Representative Wooton you recognized. Madam Chairman, my question is
Representative Jim Wooten
Unverified
1:02:30
not of the witness, but of Mr. Garrick. OK. Mr. Goering In answer to Representative Ryan's question, you said that the regulatory division. Has the ability and you to test and you just told me that none of your agents, and I'll use the word agent, whether regulatory or sales tax auditors or what, you just told me you didn't have that capability
Speaker 100
1:03:03
in terms of our regulatory division, you know, they're over alcohol beverage control, tobacco control, they also work on medical marijuana. Um, my comments were directed that if the level of expertise from our regulatory division officers that they can share with our audit staff to gain better understanding of this industry and these products. We're certainly going to take advantage of that expertise, but I'm not aware that any of our field audit staff or any of our reg regulatory auditors have any specific testing uh devices or
processes for these types of products, but I'd be certainly happy to circle back with them and see what, what resources they currently have within regulatory for this particular product. What do you
Representative Jim Wooten
Unverified
1:03:47
or do you not have the ability I, I didn't ask about the auditors or the I, I did say the people that conduct the audits. But usually the indication to me that y'all didn't have that ability and then again, now
you've qualified that by saying you'll have to circle back with the regulatory people to find out if they have the ability. So what, what do you have the ability to
do other than I could invoices so currently none of
Speaker 97
1:04:18
our audit staff have any type of chemical testing equipment or devices. Why did you leave the impression of Representative Rye, that
Representative Jim Wooten
Unverified
1:04:25
you had the ability to do it. We had the ability
Speaker 96
1:04:28
to work with our members within our agency as well as external law
Speaker 100
1:04:35
enforcement agencies to um if there is a companion investigation to for any type of expertise that they can lend to us in any, any work that they've done in their own investigation, we would certainly want to Have
Representative Jim Wooten
Unverified
1:04:49
it as a part of our work that the audit staff is doing
if they're looking for tax compliance. Well, do you agree that a 50% tax would notifications to be able to test. I'm not aware about, about
Speaker 100
1:05:06
what the tax collections may be on this particular product because we don't have the data, but You know, any resources that the audit staff would need, we want to make
Speaker 96
1:05:16
sure that they're equipped with it. All right, thank you. Thank you, Madam
Chairman. Oh, I just want to ask a question for clarification. DFNA does not have the ability to test what is in the substance. That would be another regulatory agency that would have to define what was in the substance. That is not under the purview of DFNA. All DFNA can do when they
do a sales tax audit is to look at the paperwork trail. Is that a correct statement? I
Speaker 100
1:05:44
agree, but also I would like to qualify that there are circumstances where a business that is, that is also regulated by divisions of DFA whether it's alcohol, tobacco, um, gaming, etc. from time to time there is overlap in the work that's done by our department on those types of industries, but certainly, but I agree, I agree to those
industries are not toxology for you provide them paperwork and invoices and that type of detail. You do not provide testing data, correct? auditors are are not law. Enforcement officers.
Speaker 128
1:06:18
Yes, ma'am. Thank you. Uh, members, any other questions? See and thank you for your
testimony. We appreciate it. Uh, members. I don't have anybody else to sign up to speak for against the bill. Is anybody
else in the audience who'd like to speak for or against the bill.
Seeing none, what is the will of the committee? Representative Baker, sorry, Representative Baker, you can close for
Representative Sonia Eubanks Barker
Unverified
1:06:50
your bill. I'm sorry. Thank you, Madam Chair. Committee, I, I really appreciate the discussion on this as someone who has personally everyday seen the failings of modern medicine. I do sympathize with alternatives that I have found to be beneficial for my own patients. Um, I would like to note that when uh the previous witness mentioned uh the three tents and how that applied the Delta 9, the end of that page does have
an end, and it does say and is not approved by. The United States Food and Drug Administration for marketing that medication, so that is a 2 point um issue that it doesn't just isolate that in its current form. It does say also those that aren't approved by the FDA. I understand that that has a very high threshold to meet, but if these are going to be considered therapeutic than they should be taken seriously by the FDA, and that's why that's in this bill, um, this body as a whole has found um that these products uh do more harm than do good than do good by the bad actors involved, um, that's why
the Attorney General's office. is currently fighting the bands, that's why they're in support of this bill, um, and what this does is it does provide a second arm of enforcement on already banned substances, and with that, I'm closed for my bill and I'm making motion do pass as a member of the committee. Members, we have a motion on the
floor, a motion to pass any discussion on the motion, Representative Warren, you're recognized. I, I appreciate what Representative Akers said and
Representative Les Warren
Unverified
1:08:16
But the point is we don't throw the baby out with the bathwater. There are bad actors. But this is taking a business that is doing good. I have a good business in my community that is helping a lot of people. And to make it where he's looking at a 50% tax. And Looking at uh probably having to leave the business.
That is not good. A 50% tax is not good. We don't do that to any other business. So for that reason, I'll be a
no. Any other discussion on the motion members? Representative Abes are recognized.
Representative Les D. Eaves
Unverified
1:09:03
Yeah, I just wanted to. Talking to Senator Desma in the back who is the Senate sponsor of this bill. And I believe we had some conflicting information, the, the bill. We're trying to catch the bad
actors, the ones who are creating synthetic products with THC. The bill also will capture, and that's what all that language says with the words that I can't pronounce. Um It, it, the bill would not capture hemp-based products that are CBD only. That's, that's no THC or extraordinarily small amounts of THC, the bill would not tax that according to Senator Desmay, um, and the Attorney General's office. So we're trying to capture the best I can tell, the products that are synthetic or the products
that are based out of CBD that have intoxicating levels of THC. That's how I'm understanding the bill at this point. Any other discussion on the motion? Saying none, we
have a motion to pass, all in favor, say I. A poll say nay. We're gonna say the noes have it. Appreciate y'all. Thank you.
Good discussion, I will say. I learned a lot
today. Yes, Representative Ray is gonna run a concurment for Representative Cooper who unfortunately is in. Traffic on a wreck and if you wanna introduce yourself for the record, please.
Representative David Ray
Unverified
1:10:50
Thank you, Madam Chair. State Representative David Ray District 69, um, colleagues, this is a concurrent amendments concurrence on a Senate amendment from House Bill 1072, uh, as the chairman said, Representative Cooper was planning to present this, but he's tied up in traffic, um, you, you guys probably remember when this bill came through on this end, um, there was some opposition from uh the collectors, I believe, and this amendment is meant to satisfy.
Uh, the concerns that they had about the bill and my understanding is that this Hopefully makes everybody happy. I think your ribs and ray. Any
questions members? Seeing no one to sign up, speak for or against the bill. Anybody like to speak for or against the bill. Oh, that's right. Can you make the
motion to adopt the amendment. I make the motion to adopt the
Representative David Ray
Unverified
1:11:45
amendment. Thank you. We have a motion to adopt the amendment.
Any discussion on the motion. CNN and all in favor say aye. All the polls
say nay, thank you you've concurred on your amendment. Thank you. With that, members, we have to expo, we had a, we passed out HB 1671, but it had an amendment on it that we were not aware of. And so we need to have a motion to expunge the vote by which it passed. And I think I have that
Representative Maddox, you're recognized. Yes, Madam Chair. I'd make
Representative John Maddox
Unverified
1:12:25
a motion that we expunge the vote of HB 1671 wherein we passed it earlier this morning. Thank you. Members
You've heard the motion in discussion, saying that all in favor say aye. Poll say nay, congratulations. It is now expunged with that representative Johnson, if you will please, um, Present your amendment, Madam Chair, and my apologies, Representative Johnson, District
Representative Lee Johnson
Unverified
1:12:54
47, uh, I thought uh the Senator Boyd had been added as a co-sponsor in the engrossed amendment. Apparently that was left out, so this is an amendment just adding Senator Boyd is a co-sponsor. Appreciate a good vote on it. Members,
do I have a motion on the amendment motion to pass all in favor say aye. Congratulations. You can now present
your bill as amended same bill just with Senator Boyd
Representative Lee Johnson
Unverified
1:13:14
is a co-sponsor close for the bill, appreciate a good vote. Thank you. Members,
any questions? See none, no one signed up speak for or against. Do I have a motion?
I have a I have a motion do pass as amended any discussion on the motion. Seeing none, all in favor say aye. Polls say nay. Congratulations you. Thank you. OK. Representative Maddox,
I think you're gonna present SB 535. 0, right there he is. OK. No, not yet. You're up. Senator Hester actually walked
in the room, so Senator Hester will now, uh, Present Bill SB 535. And Senator, if
you will please introduce yourself for the record and you're recognized. Member State Senator Bart Hester from District
Senator Bart Hester
Unverified
1:14:10
33. Uh, thank you for uh the time to hear this bill, uh, this bill, uh, aligns the Arkansas Music and Fine Arts uh museum. I think most of you are probably very aware of the um significant amounts of capital that was put into the
revitalization of that museum, uh, uh, with hopes and, uh, successfully, um. Revitalization of an area and economic impact with tourism coming in. It's very similar to what the crystal Bridges did in Northwest Arkansas about a decade ago, this, this body, the legislature gave crystal Bridges a certain uh tax advantages, uh, when when a decade ago and we just think it's appropriate that we give the same advantages uh locally here in central Arkansas.
And the, the, the fiscal impact is roughly $20,000. I'm happy to answer any questions. Thank you, members. Thank you,
Senator. Any questions? Seeing none, I have no one to speak for against the bill. Members represent Senator, would you like to close for your
bill? I'm closed. Thank you very much. Members, I have a motion. Motion to pass in the discussion on the motion, seeing none, all in
favor say aye. Polls say nay, congratulations, Senator, your bill has passed. Thank you. Thank you, members. OK, members. We gotta take up Representative Ray, you have to go back
down to the When we passed out his concurment. We now have to pass the bill
as amended so that's all we gotta do. I can't miss that piece. Martha will be on.
Representative David Ray
Unverified
1:16:06
All right, thank you, Madam Chair, David Ray, State Representative District 69, um, do you have a motion to pass
as amended. I do pass as amended on House Bill 1072. Members, we have
a motion to pass on HB 1072. Any discussion on the motion? See none All in favor say aye. Paul say nay. All right, thank you. With that member, our last bill to here today is going to be HB
1968, Representative Perry, if you'll go to the end of the table and recognize, you'll be right. Introduce yourself and you will
Representative Mark Perry
Unverified
1:16:47
be recognized. OK. 68, OK. Thank you, Madam Chair, Mark Perry, Representative District 66. You're right. Members, I've got a House Bill 1968 and uh been working on this and discussed it a couple of years ago and didn't do, didn't, didn't make any moves on it, but
Just out of show of hands, how many of y'all have seen uh a multi-month expired temporary tag. So, uh, one of the things, you know, being in the insurance business, I don't, I don't do the auto and stuff anymore, but you know, one of the things you see, um, when you, when you think of those temporary tags that are 4 months, 56 months. I've seen them a year expired. For one, they haven't paid their
property, their sales tax, they most likely don't have it, uh, registered yet, which means they also don't have it insured. So one of the avenues we're thinking of is a way to minimize the number of Expired temporary tags, and I know the Madam Chair being in the, in the car business, she experiences it as, as well, um, we've looked at some, some language in a bill, talked about possibly collecting sales tax at
the point of purchase. Uh, it's been discussed, uh, been talked about with several groups. What I'd like to do today is uh ask Madam Madam Chair, to move this to an interim study. So we can find a way to uh reduce the number of uh expired temporary tags, which for one, you know, if you collect sales tax at the point of purchase, it's a direct uh impact to the state. I mean, they don't have
to wait for months, sometimes even the next fiscal year to whenever they collect that. So, um, that would be an option we could look at, but going to put an interim study, we could possibly get a people smarter than me that can uh figure. out the best way to get this done and to reduce and to make it all right, so with that, Madam Chair, I would ask for that. Thank you and members,
as you know, that's kind of my area of expertise because we deal with
it all the time. And, and we do see a lot of expired tags. Everybody does, uh, as a dealer, it's very frustrating when I see that, but I will say there are a lot of reasons why you see expired tax. Um, it's not all because somebody has a license or vehicle. We unfortunately have an issue about stolen temp tags and they're used for all kinds of nevaious issues, which is why I think Representative Perry wants us to put this in a study so we can determine what's the best way to move forward on how
we try to weed out the bad players similar to what we were trying to do with 605. So that's really what he's wanting to do and I'm in full support of the study so that we can try to find a way to
Representative Mark Perry
Unverified
1:19:56
find a solution to this problem. I, uh, 11 other comment, Madam Chair, I was visiting with a friend of mine that she works at a Hyundai dealership in Texarkana, Texas, beginning in July. The dealerships in Texas will actually be, be, uh, they will become DFNA offices, so they'll actually collect the sales tax
and issue the hard license plate at, at the dealership, so that's just what some of the, one of the surrounding states are doing. Every surrounding state around us collects sales tax at the point of sale, so, uh, thank you, Madam Chair. Thank you. Yes, and I will say I kept
my teeth on Texas. Autommobile dealers, that's where I grew,
got my experience, um, I would have to be a title clerk in Texas and we used to do exactly what he said at that time. And I will say is that title clerk, I hated it. It was
a nightmare. But anyway, that's another, but that's part of the conversation that we'll have through the study and I think it's a good study. I think it's something that we need to fix because all of us want to make sure whoever's driving down the road is doing it legally and has insurance because if they hit us, we want to know that we've got some coverage also and um and like I said, For I'm in full support of this so we can try to find a solution to that. And with
that, They have a motion for it to go to study. I have a motion, all in favor say aye. Thank you, Representative Perry. Appreciate it. I look forward to
working with you on trying to find a solution, Madam Chair.
Thanks. Thank you. Actually, members, this is all we have. Oh
man, um, We don't have any other bills to hear. Let me just say that we will meet again on Monday at 9:30 to hear one bill that is subject to change. So look at your calendar. If that happens to change and Representative Eves. I can't believe I'm saying this,
but you were recognized for a point of personal privilege. Thank you.
Representative Les D. Eaves
Unverified
1:21:50
I appreciate that, um, members, I just wanted to say that I've got two, special guests with me in Rebent Tax. I got Mr. JP Graham right here, uh, family friend lives in Tennessee. He wanted to come down and see how politics and legislation are done. I hate that this was the committee meeting he had to say, but he's a good guy and he's interested. I'll get to you in a minute, and another friend of mine, Jared Adams, just moved from Texas to BB, Arkansas. I used to work with his dad in the Dallas-Fort
Worth area selling real estate. Uh, one of my lifelong best friends, and they wanted to spend the day at the Capitol to check out how things were
done, so I'd appreciate if you guys give a warm welcome. Thanks for being here. Members with that we adjourned.
Agenda
CONCUR IN SENATE AMENDMENT
Number Sponsor Subtitle
HB1072 C. Cooper TO CLARIFY THE REQUIREMENTS FOR ESTABLISHING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS, SURVIVING SPOUSES, AND MINOR DEPENDENT CHILDREN.
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.
HB 1671
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.
HB1828 Breaux TO CREATE A SALES AND USE TAX EXEMPTION FOR INSPIRATION POINT CENTER FOR THE ARTS, INC.
SB369 Irvin TO REPEAL THE COMPUTER AND ELECTRONIC EQUIPMENT RECYCLING GRANTS; AND TO REPEAL THE COMPUTER AND ELECTRONIC RECYCLING FUND.
SB535 Hester TO CREATE A SALES AND USE TAX EXEMPTION FOR THE ARKANSAS MUSEUM OF FINE ARTS AND THE ARKANSAS MUSEUM OF FINE ARTS FOUNDATION.
HB1671 L. Johnson 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.
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.
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.
HB1019 D. Garner 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.
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.
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.
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.
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.
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.
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.
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.
HB1687 K. Moore TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM ALL EXCISE TAXES.
HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS.
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.
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.
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.
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.
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.
HB1904 Lundstrum TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT.
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.
Documents
| Title | Type | Pages | Source |
|---|---|---|---|
| Agenda — REVENUE & TAXATION- HOUSE, Apr 10, 2025 | Agenda | 4 | Official source ↗ |
Speakers
Representative Frances Cavenaugh Chair
Unverified
Representative Carlton Wing
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Speaker 16
Representative Lee Johnson
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Speaker 31
Representative Sonia Eubanks Barker
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Representative James Eaton
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Representative Les Warren
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Roger Crawford
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Speaker 55
Chair
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Representative Robin Lundstrum
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Representative David Ray
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Representative Johnny Rye
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Representative Les D. Eaves
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Speaker 100
Speaker 97
Speaker 105
Speaker 57
Representative Jim Wooten
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Speaker 96
Speaker 130
Speaker 14
Speaker 58
Speaker 139
Speaker 128
Representative John Maddox
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Senator Bart Hester
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Representative Mark Perry
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