Revenue & Taxation- House
Video
Transcript
1 document
Bills discussed (58)
| Bill | Title | Sponsor | Status |
|---|---|---|---|
|
SB379
Act 464
· 5 mentions in transcript, chapter, agenda
Matched: “Which one we starting off with. SB 379. Got you.”
|
TO REPEAL THE LAW REQUIRING THE TAX ADVISORY COUNCIL TO SUBMIT A REPORT. | Crowell | Notification that SB379 is now Act 464 |
|
HB1594
Act 621
· 3 mentions in chapter, transcript, agenda
Matched: “HB1594 Vaught TO CREATE A FARMER SALES TAX IDENTIFICATION CARD; AN…”
|
TO CREATE A FARMER SALES TAX IDENTIFICATION CARD; AND TO RELIEVE A SELLER OF SALES … | Vaught | Notification that HB1594 is now Act 621 |
|
HB1738
· 3 mentions in agenda, chapter, transcript
Matched: “…TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT. 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. |
|
HB1026
· 2 mentions in agenda, chapter
Matched: “…IDENTIFICATION CARD. REGULAR AGENDA Number Sponsor Subtitle 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. |
|
HB1216
· 2 mentions in chapter, agenda
Matched: “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. |
|
HB1469
· 2 mentions in chapter, agenda
Matched: “HB1469 Beaty Jr. TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY…”
|
TO CREATE THE BROADBAND EXPANSION AND EFFICIENCY ACT; AND TO CREATE A SALES AND USE … | Beaty Jr. | Died in House Committee at Sine Die adjournment. |
|
HB1472
· 2 mentions in chapter, agenda
Matched: “HB1472 Beaty Jr. TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS PURCHASED TO REPAIR AGRICULTURAL EQUIPMENT … | Beaty Jr. | Died in House Committee at Sine Die adjournment. |
|
HB1636
· 2 mentions in agenda, chapter
Matched: “AGENDA (Revised 3/19/2025 @ 3:45 PM) Moved HB1216 and HB1636 to Regular Agenda House Committee on Revenue and Taxation T…”
|
TO AMEND THE ARKANSAS SOFT DRINK TAX ACT, AS AFFIRMED BY REFERRED ACT 1 OF … | Ray | Recommended for study in the Interim by the … |
|
HB1657
Act 709
· 2 mentions in chapter, agenda
Matched: “HB1657 Beck TO AMEND THE ARKANSAS WOOD ENERGY PRODUCTS AND FOREST…”
|
TO AMEND THE ARKANSAS WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT. | Beck | Notification that HB1657 is now Act 709 |
|
HB1658
Act 550
· 2 mentions in chapter, agenda
Matched: “HB1658 Nazarenko TO AMEND THE LAW CONCERNING THE PAYMENT OF PROPER…”
|
TO AMEND THE LAW CONCERNING THE PAYMENT OF PROPERTY TAXES; AND TO DEFINE "DEPLOYMENT" FOR … | Nazarenko | Notification that HB1658 is now Act 550 |
|
HB1665
· 2 mentions in agenda, chapter
Matched: “…N TO THE ASSESSMENT OF PENALTIES RELATED TO PROPERTY TAXES. HB1665 Wardlaw TO AMEND THE LAW CONCERNING THE INSURANCE PREMIUM T…”
|
TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE PREMIUM TAX FOR ACCIDENT AND HEALTH COMPREHENSIVE … | Wardlaw | Died in House Committee at Sine Die adjournment. |
|
HB1670
· 2 mentions in chapter, agenda
Matched: “HB1670 L. Johnson TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; A…”
|
TO CREATE THE PRECEPTOR TAX INCENTIVE PROGRAM; AND TO PROVIDE INCENTIVES FOR CERTAIN MEDICAL OR … | L. Johnson | WITHDRAWN BY AUTHOR |
|
HB1671
Act 1007
· 2 mentions in chapter, agenda
Matched: “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 |
|
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 chapter, agenda
Matched: “HB1687 K. Moore TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM A…”
|
TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM ALL EXCISE TAXES. | K. Moore | Died in House Committee at Sine Die adjournment. |
|
HB1698
· 2 mentions in chapter, agenda
Matched: “HB1698 Torres TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT…”
|
TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT OF EMPLOYER CONTRIBUTIONS FOR AN EMPLOYEE'S … | Torres | Died in House Committee at Sine Die adjournment. |
|
HB1699
· 2 mentions in chapter, agenda
Matched: “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 chapter, agenda
Matched: “HB1702 Wooldridge TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CE…”
|
TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CERTAIN MACHINERY AND EQUIPMENT USED IN … | Wooldridge | Died in House Committee at Sine Die adjournment. |
|
HB1708
· 2 mentions in chapter, agenda
Matched: “HB1708 Underwood THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS…”
|
THE KEEP THE BONUS, AXE THE TAX: THE NO-TAX BONUS ACT. | Underwood | Died in House Committee at Sine Die adjournment. |
|
HB1715
· 2 mentions in chapter, transcript
Matched: “HB1715 Lundstrum TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF RE…”
|
TO LIMIT THE INCREASE IN THE ASSESSED VALUE OF REAL PROPERTY AFTER A SALE OR … | Lundstrum | Died in House Committee at Sine Die adjournment. |
|
HB1732
Act 878
· 2 mentions in agenda, chapter
Matched: “…L PROPERTY AFTER A SALE OR OTHER TRANSFER OF REAL PROPERTY. HB1732 Vaught TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION A…”
|
TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT. | Vaught | Notification that HB1732 is now Act 878 |
|
HB1750
· 2 mentions in agenda, chapter
Matched: “…ROVIDE A SALES AND USE TAX EXEMPTION FOR DISABLED VETERANS. HB1750 Cavenaugh TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX AC…”
|
TO REPEAL THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO MAKE CONFORMING CHANGES. | Cavenaugh | Died in House Committee at Sine Die adjournment. |
|
HB1759
Act 551
· 2 mentions in chapter, agenda
Matched: “HB1759 Milligan TO INCREASE THE AMOUNT OF TIME A TAXPAYER HAS TO A…”
|
TO INCREASE THE AMOUNT OF TIME A TAXPAYER HAS TO ASSESS TANGIBLE PERSONAL PROPERTY ACQUIRED … | Milligan | Notification that HB1759 is now Act 551 |
|
HB1775
· 2 mentions in chapter, agenda
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. |
|
HB1787
· 2 mentions in chapter, agenda
Matched: “HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIR…”
|
TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS … | Warren | Died in House Committee at Sine Die adjournment. |
|
HB1804
· 2 mentions in agenda, chapter
Matched: “…STRATION TO SUBMIT A REPORT CONCERNING ALCOHOLIC BEVERAGES. 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. |
|
HB1807
Act 879
· 2 mentions in agenda, chapter
Matched: “…EXEMPTION FOR UTILITY VEGETATION LINE MANAGEMENT SERVICES. HB1807 Eaves TO AMEND THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FO…”
|
TO AMEND THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL … | Eaves | Notification that HB1807 is now Act 879 |
|
HB1809
Act 880
· 2 mentions in chapter, agenda
Matched: “HB1809 Warren TO ALLOW FOR PROPERTY OWNED BY A TRUST OR A LIMITED…”
|
TO ALLOW FOR PROPERTY OWNED BY A TRUST OR A LIMITED LIABILITY COMPANY TO QUALIFY … | Warren | Notification that HB1809 is now Act 880 |
|
SB381
Act 465
· 2 mentions in agenda, chapter
Matched: “…LAW REQUIRING THE TAX ADVISORY COUNCIL TO SUBMIT A REPORT. SB381 Crowell TO REPEAL THE LAW REQUIRING THE DEPARTMENT OF FINAN…”
|
TO REPEAL THE LAW REQUIRING THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO SUBMIT A REPORT … | Crowell | Notification that SB381 is now Act 465 |
|
SB382
Act 466
· 2 mentions in agenda, chapter
Matched: “…KANSAS'S PARTICIPATION IN THE ACTIVITIES OF THE COMMISSION. SB382 Crowell TO REPEAL THE REQUIREMENT THAT THE ARKANSAS DEVELOP…”
|
TO REPEAL THE REQUIREMENT THAT THE ARKANSAS DEVELOPMENT FINANCE AUTHORITY SUBMIT A REPORT CONCERNING THE … | Crowell | Notification that SB382 is now Act 466 |
|
SB383
Act 467
· 2 mentions in agenda, chapter
Matched: “…THORITY SUBMIT A REPORT CONCERNING THE CAPITAL ACCESS FUND. SB383 Crowell TO REPEAL THE ANNUAL REPORT REQUIRED UNDER THE VENT…”
|
TO REPEAL THE ANNUAL REPORT REQUIRED UNDER THE VENTURE CAPITAL INVESTMENT ACT OF 2001. | Crowell | Notification that SB383 is now Act 467 |
|
SB384
Act 468
· 2 mentions in chapter, agenda
Matched: “SB384 Crowell TO REPEAL THE REQUIREMENT THAT THE ARKANSAS DEVELOP…”
|
TO REPEAL THE REQUIREMENT THAT THE ARKANSAS DEVELOPMENT FINANCE AUTHORITY SUBMIT A PROGRAM FACT SHEET … | Crowell | Notification that SB384 is now Act 468 |
|
SB385
Act 469
· 2 mentions in agenda, chapter
Matched: “…SAS LEGISLATIVE AUDIT FOR EACH NEW BOND ISSUE. Page 2 of 4 SB385 Crowell TO REPEAL THE REQUIREMENT THAT THE RURAL SERVICES D…”
|
TO REPEAL THE REQUIREMENT THAT THE RURAL SERVICES DIVISION OF THE ARKANSAS ECONOMIC DEVELOPMENT COMMISSION … | Crowell | Notification that SB385 is now Act 469 |
|
SB387
Act 470
· 2 mentions in agenda, chapter
Matched: “…BIENNIAL REPORT CONCERNING THE ACTIVITIES OF THE DIVISION. SB387 Crowell TO REPEAL THE LAW REQUIRING OCCUPATIONAL LICENSING…”
|
TO REPEAL THE LAW REQUIRING OCCUPATIONAL LICENSING ENTITIES TO SUBMIT A REPORT CONCERNING THE NUMBER … | Crowell | Notification that SB387 is now Act 470 |
|
SB389
Act 471
· 2 mentions in agenda, chapter
Matched: “…CCUPATIONAL LICENSURE AND EXPEDITED OCCUPATIONAL LICENSURE. SB389 Crowell TO REPEAL THE LAW REQUIRING THE SECRETARY OF THE DE…”
|
TO REPEAL THE LAW REQUIRING THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO … | Crowell | Notification that SB389 is now Act 471 |
|
HB1015
· 1 mention in agenda
Matched: “…E INCOME TAX CREDIT. 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
· 1 mention in agenda
Matched: “…AND TO CREATE AN INCOME TAX CREDIT FOR DEPENDENT CHILDREN. HB1016 Ennett TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUA…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR MENSTRUAL DISCHARGE COLLECTION DEVICES; TO CREATE … | Ennett | Died in House Committee at Sine Die adjournment. |
|
HB1018
· 1 mention in agenda
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
· 1 mention in agenda
Matched: “…ROVIDE PAID FAMILY AND MEDICAL LEAVE FOR CERTAIN EMPLOYEES. HB1019 D. Garner TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; T…”
|
TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN INCOME TAX CREDIT FOR … | D. Garner | Died in House Committee at Sine Die adjournment. |
|
HB1021
· 1 mention in agenda
Matched: “…IT FOR EMPLOYER-OPERATED CHILDCARE FACILITIES. Page 3 of 4 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. |
|
HB1063
Act 875
· 1 mention in agenda
Matched: “…E TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION WORKERS. HB1063 J. Mayberry TO AMEND THE ACHIEVING A BETTER LIFE EXPERIENCE…”
|
TO AMEND THE ACHIEVING A BETTER LIFE EXPERIENCE PROGRAM ACT; AND TO AMEND THE DEFINITIONS … | J. Mayberry | Notification that HB1063 is now Act 875 |
|
HB1065
· 1 mention in agenda
Matched: “…O CHANGE DISABILITY ONSET AGE FROM TWENTY-SIX TO FORTY-SIX. HB1065 Ray TO CREATE THE INFLATION REDUCTION ACT OF 2025. HB1076 H…”
|
TO CREATE THE INFLATION REDUCTION ACT OF 2025. | Ray | Died in House Committee at Sine Die adjournment. |
|
HB1076
· 1 mention in agenda
Matched: “…. HB1065 Ray TO CREATE THE INFLATION REDUCTION ACT OF 2025. 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
· 1 mention in agenda
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
· 1 mention in agenda
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
· 1 mention in agenda
Matched: “…1190 Vaught TO CREATE AN INCOME TAX EXEMPTION FOR TEACHERS. HB1203 Underwood TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLE…”
|
TO PROTECT ARKANSAS TAXPAYERS FROM A TAX TO COLLECT TAXES. | Underwood | Died in House Committee at Sine Die adjournment. |
|
HB1366
· 1 mention in agenda
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
· 1 mention in agenda
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
· 1 mention in agenda
Matched: “…URT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958. HB1404 C. Cooper TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PRE…”
|
TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A PREGNANCY RESOURCE CENTER. | C. Cooper | Died in House Committee at Sine Die adjournment. |
|
HB1435
· 1 mention in agenda
Matched: “…CREDIT FOR CONTRIBUTIONS TO A PREGNANCY HELP ORGANIZATION. 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. |
|
HB1464
· 1 mention in agenda
Matched: “…LICENSED CHILDCARE PROVIDERS; AND TO DECLARE AN EMERGENCY. HB1464 Vaught TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FO…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS FOR AND REPAIR OF AGRICULTURAL … | Vaught | Died in House Committee at Sine Die adjournment. |
|
HB1485
· 1 mention in agenda
Matched: “…RTS FOR AND REPAIR OF AGRICULTURAL EQUIPMENT AND MACHINERY. HB1485 K. Brown TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES…”
|
TO CREATE A SALES AND USE TAX EXEMPTION FOR SALES TO CERTAIN ORGANIZATIONS THAT SUPPORT … | K. Brown | Died in Senate Committee at Sine Die adjournment. |
|
HB1500
· 1 mention in agenda
Matched: “…SUPPORTING, AND CARING FOR AN INDIVIDUAL WITH A DISABILITY. 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
· 1 mention in agenda
Matched: “…E ECONOMIC COMPETITIVENESS BY REPEALING THE THROWBACK RULE. 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
· 1 mention in agenda
Matched: “…LE BUSINESS ASSETS TO THE AMOUNT ALLOWED UNDER FEDERAL LAW. HB1538 Ray TO AMEND THE LAW CONCERNING THE NET OPERATING LOSS INCO…”
|
TO AMEND THE LAW CONCERNING THE NET OPERATING LOSS INCOME TAX DEDUCTION; AND TO INCREASE … | Ray | Died in House Committee at Sine Die adjournment. |
|
HB1540
· 1 mention in agenda
Matched: “…TO CERTAIN ORGANIZATIONS THAT SUPPORT VETERANS' FACILITIES. 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. |
|
HB1685
Act 1008
· 1 mention in chapter
Matched: “HB1685 Underwood TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND TH…”
|
TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND … | Underwood | Notification that HB1685 is now Act 1008 |
|
SB380
Act 439
· 1 mention in transcript
Matched: “…passed. I think we're going to 381 next. You're recognized Senate Bill 380 is to repeal the”
|
TO REPEAL THE LAW REQUIRING THE OFFICE OF CHILD SUPPORT ENFORCEMENT TO SUBMIT A REPORT … | Crowell | Notification that SB380 is now Act 439 |
Machine transcript
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Um, First all, I'm gonna ask representative Lane Jean to come up. I've got several, uh, bills that I need to run. Um, they should be quick, and then the next in line will be representative Lindstrom on 1715 and then we'll be hearing Bill 1759 on all the bills we're hearing today, unless another. Representative, I see her down there. She's gonna go before me because she has an amendment on one that we referred back to
committee. So Representative Volt, if you'll come down, um, if you haven't been. We have an amendment to hand out
Speaker 2
0:42
on this one, Ma'am, can I have Mr. Paul Gehring? Sure, thank you. Dan bought District 87. Thank you. Members, we're gonna uh pass out the amendment. Give you a little time
to look at it and then Representative Vol will be able to explain her amendment. Good morning, Madam Chair,
Speaker 7
1:06
members of the committee, Paul Gehring, DFA. Thank you. They're gonna pass it down, so
didn't OK, Representative Ball, if you'd like to start,
Representative DeAnn Vaught
Unverified
1:25
uh, ma'am, I, I'm gonna have Mr. Paul help me because he helped me with the amendment.
Speaker 7
1:29
OK, that's fine. OK. members of the committee, uh, we worked with Representative Vought to improve upon the requirements of House Bill 1594
to uh make a few changes in the original bill. There was not a definition of who would be an eligible farmer that would be able to apply for the farmer sales tax exemption card, so we did look at how the other states, um, process these applications for farmer exemption cards. And just try to mirror those language as much as possible. And so, and so I need you're just explaining the amendment correct? OK.
The amendment really is the new bill, OK. Well, can I get a motion for adoption of the amendment. Motion, all in favor say aye. OK, you're recognized to present your bill as amended. OK. Uh,
Speaker 7
2:23
thank you, Madam Chair. So in the um prior discussions of the bill is that we would DFA would provide a farmer sales tax exemption card that the farmer could present at a retailer in Arkansas to purchase items of tangible personal property that
currently qualify for an exemption for agriculture, the, uh, changes to the bill as contemplated by the amendment is to set forth the qualifications for an eligible farmer, an eligible farmer, uh, generally speaking, would have to file ache F or 10. 65 with their uh with their taxes, income taxes, if they don't file a Schedule F, they would have to file a business plan that would demonstrate that they are actively engaged in commercial farming.
Uh, the, uh, amendment also contemplates that um there would be a Um, a $20 application fee to apply for the card and a $10 renewal fee for the card. This, these fees were designed to offset the administrative costs at DFA so that um as our employees are tasked with working on the uh applications that we received that uh we can make sure that the program is is paid for.
Um, also, DFA would be authorized to assess sales tax on any purchases that were made with the farmer exemption card that didn't qualify for the exemption. So in the event there was a a circumstance where the vendor accept the sales tax exemption card for an item that both honestly the farmer and the vendor just did not know was not did not qualify for an exemption under Arkansas law. If DFA reviewed that transaction at DFA could could send a sales tax bill to The, the purchaser.
There's also a period of time that um the sales tax identification card would be valid. I believe the amendment is 8 years, uh, so, uh, that's equivalent to what we have for the cycle of our driver's licenses as the bill was originally filed. There, there was no period of time. This would provide that the farmer could have the exemption card for 8 years and then submit a request that it be renewed. Um, we're happy to answer any questions about the changes to the bill. Thank you. Members, are there any questions?
Seeing none. Do I have a motion? Is there anyone in the audience to speak for or against the bill and nobody signed up. See none. No questions. I have a motion do pass is amended. 2, we don't need a second, all in favor say aye. A poll say nay, congratulations. Thank you, ma'am. And with that representative Lane Jean,
if you will come and I will go to the end of the table.
Speaker 24
5:30
Which one we starting off with. SB 379. Got you.
Representative Lane Jean
Unverified
5:39
Kavanaugh identify yourself and your free to proceed with House Senate Bill 379. Thank you, Mr. Chair, uh, Frank
Kavanaugh, state represent District 30, um, these are gonna be pretty quick bills. They're just repeal of reports that are no longer needed because they're
not simply being used, and so we're gonna go through each one of them separately. The first one is SB 379 and it's to repeal the law requiring the tax advisory council to submit a report. Um, this was required in 1999, I mean 1991. And it's just not needed anymore. And so we're asking it to be repealed. And with that, I'd take any questions. Any questions for Representative Kavanaugh?
Seeing um thank you members. I make a motion
Representative Lane Jean
Unverified
6:35
to pass, we have a motion to
pass. Do we have anybody. the audience that won't speak for or against this bill.
Speaker 32
6:46
See none. You're closing your bill closing the bill. Make motion to pass. All in favor say aye. All opposed. Congratulations representative.
Representative Lane Jean
Unverified
6:54
Your bill's been passed. I think we're going to 381 next. You're recognized Senate Bill 380 is to repeal the
law requiring the Department of Finance Administration to submit a report concerning the activities of the multi-state tax commission and the Arkansas participation in the activities of the commission. um, this has been since 19 2015. Um, this will allow, um, it's a report that's not really being utilized and and it's actually information if somebody wants a legislator can get it any time if they want to ask for it. So we're just asking for the repeal. And with that I'd take any questions.
Representative Lane Jean
Unverified
7:34
President Kavanaugh on 381. See none. You're close with your
bill my bill from the audience and we'll speak against or for this bill. Sing no Kavanau, you wanna make a motion my bill and make a motion to pass. Have
a motion do pass any discussion? All in favor say aye. And you opposed. Congratulations representative. You passed your bill. Now we're going to 382.
Yes, thank you, Mr. Chair. This is to repeal the requirement that the Arkansas Development Finance Authority submit a report concerning the Capital Access fund, uh, just like the others, this is a report that's no longer needed and actually can be done if we needed at um any time with that I appreciate a good vote. Any questions from
Representative Lane Jean
Unverified
8:22
the committee? Anybody in the audience will speak against it or for it. See none, you want to close for your bill representative? I am close from Mobile and I make a
motion to pass. Have a motion do pass. Any discussion?
Representative Lane Jean
Unverified
8:38
All in favor say aye. Any your pose. Congratulations representative. You passed your bill. Now we're going to 383. Thank
you, Mr. Chair. This is to repeal the annual report required for the venture capital Act of 2001, um, this report's no longer needed because this actual functions have been shifted somewhere else. And with that, I glad to take any questions any representative? Anybody from the audience want to
Representative Lane Jean
Unverified
8:59
speak against or for this bill. Seeing none, you want to close? I'm closed for a bill and make a
motion to pass. If a motion do pass, all in favor say aye. Any opposed? Congratulations been passed. We're going to 384 now. That's correct, Mr. Chair. You're right. You're recognized. This is to
repeal the requirement that Arkansas Development Finance Authority submit a program fact sheet to the Legislative council in Arkansas legislative auto. bought it for each new bond. Um, this is one that the bonds are actually used mostly private sector, so it's really not involving state funds and so
we're asking that this report be repealed, and with that, I take any questions. Any
Representative Lane Jean
Unverified
9:48
questions for Representative Kavanaugh saying none anybody in the audience want to speak against this bill or for this bill. saying no, you're
Speaker 46
9:55
ready to close for your bill representative. I'm losing a bill.
Representative Lane Jean
Unverified
10:00
I make a motion to pass. Have a motion do pass. All in favor say aye. Any opposed? Congratulations, you passed your bill and I think we're down to 385 now. Yes sir, thank you. repeal the requirement that the
rural Services Division of the Arkansas Economic Development Commission submitted my annual report concerning activities. Um, this report can be repealed because it's already in another report that the commission does, so it is a duplicate report with that, I would take any questions. Any questions for representative? Seeing now is
Representative Lane Jean
Unverified
10:28
anybody from the audience want to speak against this bill or for this bill? Sing no representative you ready to close. I'm ready
Speaker 32
10:37
to close for my bill. I'm closed and I make a
Representative Lane Jean
Unverified
10:42
motion to pass a motion do pass. Any discussion saying none, all in favor say aye. Any opposed? Congratulations, you passed
your bill. Are you 387 now? Yes sir. And it's
to repeal the law requiring occupational licens or entities to submit a report concerning the numbers of individuals granted automatic occupational licensure and expedited occupational numbers. Um, this report's not needed anymore. We can actually just request this information at any time. And with that, I would take. Any questions? Any questions for
Representative Lane Jean
Unverified
11:12
the representative. Seeing no everybody from the audience want to speak against this bill or for this bill. See now you're ready to close for
your bill? Thank you, Mr. Chair. I'm closed for a
Representative Lane Jean
Unverified
11:27
bill and make a motion to pass. We have a motion to pass. Any discussion? All in favor say aye. Any opposed? Congratulations representative. You passed
Speaker 50
11:33
your bill, and I think your last one is 389, the last one and this
one is to repeal the law requiring the secretary of the Department of Finance and Administration to
submit a report concerning alcoholic beverages. Um, this report has been in existence since 1993. It's not used that often and it actually can be gotten at any time that we
might need it with that. I would take any questions. Any questions for the representative? Seeing none.
Representative Lane Jean
Unverified
11:58
Anybody from the audience wanna speak for. Or against this bill.
Sing none. You're ready to close for your bill. I'm closed.
Speaker 32
12:08
I'll make a motion to pass. We have a motion to pass. Any discussion?
Representative Lane Jean
Unverified
12:16
All in favor say aye. Any opposed? Congratulations, Representative, you passed all your bills. Thank you. All right, members. I have. One person here signed up to speak against House Bill 1738. We
are not running that today, so just to let you know, 1738 will not be be run today, so somebody did sign up to speak for it, so it's, it's not being run today.
All right. Next one is House Bill 1715 Representative Lustrom, if you go to the table, identify yourself. You ready to do this? Yeah. Represent Lundstrom, if you'll introduce yourself for the record, and you'll be recognized.
Representative Robin Lundstrum
Unverified
13:24
Thank you, Robin Lindstrom, state representative, District 18. You're recognized. Thank you. I don't think it's any surprise that property taxes have gone up in Arkansas all over the state, we have seen tremendous increases in the valuation of homes every single county has seen an increase. So much so that we have schools now that are doing are having to do rollbacks. That is hard on our schools right now, if it's a private residence or personal
residence, it's a 5% increase per year. If it's not, it's a 10% increase. I can't think of any type of financial investment that if I could give you a 10% return every single year guaranteed that we wouldn't go for it. What this bill does is it simply says, when you sell a house, you inherit that person's tax rate at the current rate, and then it continues to go up again, 5% or 10%. It's pretty straightforward deal. This has a tremendous economic impact. If
you have a blighted area and you have homes that have been off the market for a while. This is gonna make those homes suddenly much more appealing. I think this will help our schools and many of the areas, they are getting plenty of money, that is not the problem. I have one of the largest school districts in my in the state, in my district, and they don't have a problem with this. So with that, I
would appreciate a good vote and I'm open to any questions. Thank you, Representative Lindstrom. Any questions from the members?
Representative Les D. Eaves
Unverified
14:58
Representative Aides are recognized. Can you help me walk through how this would Work if it's an older home and the property value has been frozen, I think what at 65 and say a 30 year old person buys that home. What would the value be for the the 30 year old that buys a home that the value had been frozen. It would
Representative Robin Lundstrum
Unverified
15:19
stay and they would get it would catch up over time. Remember, you have reappraisals that are coming up every 4 years. So that's gonna catch them up then. They, they won't be stuck in that reappraisal.
they'll, they'll get caught up some in that reappraisal mode.
Representative Les D. Eaves
Unverified
15:34
How would that be fair to a 30-year-old that buys a brand new home. I mean, I mean, they're getting the 30 year old would be getting the benefit. If I understand it right, Of The status of the
previous seller who was 65. That is correct. There
Representative Robin Lundstrum
Unverified
15:50
is going to be some benefit, but also the benefit is that 30 year old can get into a home and as soon as they do, they'll be buying crown molding and carpet and appliances, and that money is
gonna be going back into the community. But I
Representative Les D. Eaves
Unverified
16:05
feel like that's shifting the cost of providing enough property tax value. To really to people who are
buying, you know, homes that aren't frozen or new homes. I mean, it's every other taxpayer in that district is going to be subsidizing this person who's getting the benefit of someone who turns 65 and had their assessed value frozen. That is correct, but this one I'd like to eliminate property tax, to be honest, but
I just think we're this is a kind of a dangerous thing I think to do. Because you're interfering with the market, I think. And you're basing. If I understand it right, you're basing the status. That I guess you're basing the property on the status of the seller, not
on the market value of the property. Remember though, it's gonna go up
Representative Robin Lundstrum
Unverified
16:55
and it's unfrozen after that when they go? Well, but when you do a reappraisal, it will go up. I, I don't.
Representative Les D. Eaves
Unverified
17:06
I don't really know how, let me. Maybe I, I'm sorry, I'm not trying to confuse you, it doesn't
take much to confuse me, to be fair, but um, I, I guess I'm just trying to work through my head how that works. Like I said, when we, you know, we've done something for um I I guess the older population are seniors who turned 65, their values frozen, and that's that's in my mind done to help them, um, maybe some of them are on, um, you know, fixed income, but if, you
know, a 30 year old comes in and buys a house where the property values frozen. They're getting the benefit of the previous seller. I don't really know why we would do that. OK, noted, I'll listen to some more. Thank you though. Representative McCurry
recognized for her question. Along those same
Representative Rick McClure
Unverified
17:57
lines and a marketing perspective, I want to make sure I understand, but say I'm in a subdivision. And Representative McNair has a house and you are over 65, aren't you?
Don't answer that and I'm gonna go under the table Representative Maddox representative Maddox has a house. They're
comparable comparable to priced values. Both of them decided to move at the same time, doesn't representative McNair have an unfair marketing advantage because he is selling his house and they immediately know that PNI and all of that taxes, everything is going to be, I mean, it's going to be less their payment's going to be less going into it.
Representative Robin Lundstrum
Unverified
18:40
There could be a very much could be an unfair marketing advantage, but it's also an opportunity for people to get into a home. Life is not fair all over. I, I realize there's gonna be some inequities. But think about the appraisals that have gone up 70%, some of them even 100%. They have captured that amount over and over and over and over. And at what point are we going to say, wait a second, let's slow down. What if no house ever sold, he'd still have a 5% increase and a
10% increase every single year. This only affects when somebody sells a house, that money is still gonna come in every single year. Representative Lynch recognized
her question. Let's take another uh Look at
Representative Roger D. Lynch
Unverified
19:31
it a different way if, if Let's say it's me, right? And
I passed the house on to my family, my son. Then he would benefit.
From the tax rate that I'm currently paying. For some period of time until Up next to party. Is that correct? Right, until the next appraisal. I like
that. Represent Lendstrom similar to the question that Representative Eves had. If we have a disabled vet that has 0 tax. And someone buys that property,
there's 0 tax on that. How is that addressed? That's gonna
Representative Robin Lundstrum
Unverified
20:16
have to come back in and be reappraised. There can't be a 0. So this is gonna have to be something that's worked out in rules for the assessors because it just can't be at 0. It's gonna have to probably come in at the new market value. OK, thank you. Representative Rye, you're recognized
for the question. Ma'am, thank you, Mr. Chairman.
Representative Ry
Unverified
20:33
Let me ask you this. I think it's been asked already, but The only time that this is going to change, Representative Robin is when there's a transfer rate. Correct, it stays the same right now if there's not. OK, now let
me ask you this, uh, Representative. Let's just say that you have 2 houses out there. Both of them are actually $100,000 houses, but one has been having a 5% cap put on for 567 years. That one is closer to market value. Before the transfer, but But if you have one that's frozen. You know, at 65 years old and that transfers over, that's gonna be quite a bit of difference. That is a
difference, yes ma'am um but But at the same time, if we don't put the market value on it at some point. It's never gonna reach market value. Not really. Correct. It still is gonna go up when you
Representative Robin Lundstrum
Unverified
21:30
have appraisals. Yes ma'am it just won't reach that market value. That is correct. Yes, ma'am, but in a way it
Representative Ry
Unverified
21:38
is in a way it's not because if there's a reappraisal and it takes place. If the owner actually is a
homestead owner. Even if that reappraisal goes up 30 or 40%, it's not gonna go up 30 or 40%. It's only gonna go up 5%. Because of the, the homestead credit and the uh I'm looking at the assessors and they're nodding their heads, so I'll, I'll take
Representative Robin Lundstrum
Unverified
22:00
their word on it. Thank you. Representative Wooton you recognized. Trying to figure out how to
Representative Jim Wooten
Unverified
22:18
phrase this question. I've had comments from Constituents In my district and then from all over the state opposed to your bill. And uh many of them have been assessors, so why, why would, why would they be so adamantly opposed to your bill. I can't really speak for them. I, I don't see them as the
Representative Robin Lundstrum
Unverified
22:41
evil enemy either, so I, I want to be real clear on that. This is about protecting property owners
and the increases that we're seeing every single year. If another house wasn't sold. Not a single another house. Still gonna go up 10% every year and 5%. So They've got a job to do and I think they're just advocating the best way they know how. We disagree on this particular point and I'm open to suggestions. OK. Thank you, thank you. Members, um,
I have actually a question. Have you spoken, I know in your particular area, you have property values going up all the time because you're in that type of area, but in the more depressed rural areas, have you looked at what that's gonna do to the property values and what that might end up actually doing to the schools. Has that, has that been
Representative Robin Lundstrum
Unverified
23:41
looked at? That has been a conversation. Here's what's what I'm, the feedback I'm getting is some of the rural areas are not happy, and I understand that, but if another house wasn't sold this. Doesn't impact that. It's still
5%, it's still 10% every single year and all the property values have gone up all across the state. Maybe not what they are in Washington, Benton County, or Pulaski County, but all the values have gone up a tremendous amount. We have an issue and we have to address it. This is one idea to address it if somebody else has a better idea, I'm all open, but we've got to start somewhere, having a property tax discussion. We cannot fund the whole state off a property owners. We need a combination. And this allows people at least
an option of those drastic swing increases. Yes, thank you. And As you know, I'm a
proponent just like a represent Davis to get rid of. That's why I ran my bill also and I guess property taxes is a, is a conversation we all must have because a lot of us here all the time from our constituents that that's one of the problems in all of us. Trying to find different ways to address it. Um, one of the big concerns in rural areas is it does help fund their schools and it's a little different than it
is in an urban area where they have lots of money that they have money rich schools that doesn't exist in rural Arkansas. And so that's a big concern, I think that I hear from my constituents is, is that, that is my concern and I didn't know if you'd had any type of idea of what that might or might not do if if you when you were drafting this bill, if you ever got any feedback. about that. OK, I appreciate that we've we've had
Representative Robin Lundstrum
Unverified
25:23
some conversations with the ladies in the red scarves, um, but the,
the issue is still all over the state property taxes have gone up, regardless of your location, they have gone up. When that happens, the the voters get pretty angry and upset. They're angry and upset now. This is one idea. I'm, I won't even ask for a vote today. We can just have this discussion if you want, but it's imperative that we deal with property taxes and we find a way to make it so that the homeowner has doesn't have to get a second job to rent their house from the state. That's wrong.
I agree. I Fundamentally yes I
have we're on the same wavelength. Yes, I understand, uh, representative Lyncher recognized. So this bill would
Representative Roger D. Lynch
Unverified
26:12
not reduce the current collections for at all, not a single penny they can
increase over time at a sale. The rest of it, 99%
Representative Robin Lundstrum
Unverified
26:23
of the houses in Arkansas, this does not impact at all. You still are guaranteed a 5% increase every
year, or if it's not your main residence, a 10% increase every year. Tell me where you can get a 10% increase every single year guaranteed. Any other questions, members?
Seeing none. Thank you, Representative. Um, with that, we do have several to speak. Against the bill, so the first one I'm gonna call down is going to be Lindsey French. If you'll come down and introduce yourself for the record.
Lindsay Bailey
Unverified
27:02
Tell us who you're with. If you introduce yourself for the record, please. Lindsay French Association of Arkansas Counties. Thank you, Madam Chair. Thank you committee, um, and thank you Representative Longstrom for always being kind and good to
work with and willing to talk to us. We do appreciate that. Um I want to give a little bit of background if the chair will provide me a little bit of leeway. It's not all on the bill, but it's background leading up to this bill. Um, assessor's duties are found in the Arkansas Constitution. Um, Article 16 section 5 reads that all tangible personal property and real property shall be taxed according to its value, making the same equal and uniform throughout the state.
So that is a constitutional mandate on the assessors. No one species of property. On which tax may be collected shall be taxed higher than any other species of property of equal value. That is the constitutional mandate that our assessors work under. Section 15A. Reads that residential property used solely as a principal place of residence of the owner shall be assessed in accordance with its value as a residence.
While the General Assembly does have some leniency to um amend the methodology, which property is assessed by 3/4 vote of both chambers, um, it is specifically not allowed to touch that section 15, which says residences shall be taxed according to their value. Um, a little bit more history here. Amendment 7 amendment. 59 was referred to the people by the General Assembly in 1979, passed in 1980 in a general
election by 81%. That's a, that's a pretty good passage, right? And it's its process of a village rollback. If a county's taxable revenues increased by more than 10% in a reappraisal. That's one process set forth in the Constitution to provide property tax relief in areas that have this exceptional growth. Amendment 79 was referred to the people by the General Assembly in 1999 and passed in the 2000 general election with a 62% vote of the people and established the framework for the
reappraisal system we currently use. It caps an increase in homestead value at 5% of the assessed value for the previous year and all other properties are capped at 10%. That extends through reappraisals, so reappraisal happens every 4 years, but as long as you own that property and it's your homestead, it is only going to go up by 5%. It creates property tax relief for disabled taxpayers and those
over 65 by freezing the value of their homestead in perpetuity at the value of their homestead when they turned 65 or became disabled. This is a permanent freeze so long as they own that homestead. It also provides the General Assembly shall set a homestead tax credit of no less than $300. Uh, this body passed at 3:30 this session. To increase that value to $600 that is credited to Homestead property taxes for all Arkansas homeowners.
In 2019, this credit was raised from 350 to 375. So in the last five years, this body has seen fit to nearly double this homestead tax credit and as a result, many homeowners have a tax bill of $0 on their homestead. This bill seeks to provide property tax relief in a way that's inconsistent with the constitutional provisions. Um, that the people have approved. It amends statutes in a way that's not only
unconstitutional but inherently unequal and not uniform. It seeks to value. Similar property differently based solely on who the seller of a property is. It defines taxable value as the value on which the seller of the real property is assessed property tax as of the date of the sale or transfer of the property. This would extend benefits of Amendment 79 caps and 65 and
over freezes to the buyer and all buyers in perpetuity. Um, Representative Lundstrom had alluded to the fact that once a reappraisal happened after 4 years, it would be brought up to full value. That's not the way this bill reads. Uh, and I'm, I apologize if I misunderstood. That's, that's what I, I thought you said, um, but it would not, these phrases would be in perpetuity other than a 5% annual increase on a homestead or 10% on a non-homestead.
Any property ever owned by someone who is disabled or older would essentially be frozen in perpetuity and never reach market value. This bill would devastate the property tax revenues, 80% of which go to local public schools. Property values would undoubtedly stagnate in 10 or 20 years down the road. And guess what? The cost to run schools is not going to stagnate. It's going to keep increasing as it has, and when
property taxes are inadequate to fund the schools, the state is put in the place of having to make up for that out of other revenues. This bill seeks to use a sledgehammer that would be detrimental to the property tax values in the future of all the state to fix an issue that does not affect the vast majority of this state. But if this bill passes, It will be the poorest counties and those with the highest elderly populations that suffer as a result. Please vote no on this bill. It
is unconstitutional, and it will greatly affect the communities and schools that your children and grandchildren go to in the not so distant future. Thank
you. Members, do we have any questions? Representative Ry you
Representative Ry
Unverified
33:36
recognize. Yes, ma'am. Lindsay, that you did a good job with that and I appreciate what you've said, um. You know, up until 1999, this thing was almost in a beautiful condition due to
Everything was on at full value. Now you have the 5%, the 10%, and these assessors have to keep up with it. It's, it's a pretty good job, um, but If we don't Let this go to market value one time or another on this transfer. It's, how much do you think that it's actually gonna affect our schools. Thank you, Representative Ro for the question. I
Lindsay Bailey
Unverified
34:15
would defer to DFA and their fiscal impact on that, um, they're obviously in a, in a better place than I am
too. to opine on that. But it certainly would be, would be a huge effect. If I could interrupt just for a minute. Lindsay, I'm sorry, has
Representative Robin Lundstrum
Unverified
34:32
sent me some language that I think might help the bill with the permission of the committee, if I could pull this down and listen to what they're saying offline, that would be extremely helpful and come back, um. After spring break. Sorry, if that's what I'm fine with that, if you want to pull
your bill down and work on them. I mean, I'd
like to hear what they have to say, OK, can representative Wooton, can he ask you a question?
Representative Jim Wooten
Unverified
35:03
You got a question to ask like to make a statement, but we're pretty free. Let me, let me share with everyone in the room. You had a good lesson. Relative to our public schools being financed by the property tax. It's an inherent problem.
Because you cannot compare the bank buildings in Little Rock to the bank buildings in Cersei representees, you cannot do it. And it makes our formula. When it included that in the waiting factor. It is an overwhelming thing that says we need to get our public schools out of the property tax business. And let the counties handle that for fire, police protection,
roads, whatever, but uh the state because we cannot take from the counties and pool the money. Which would solve the inequity problem because the Constitution says it has to be separate in each county. So you've had a good lesson, and I hope that you profit from what we've heard and that 40 years ago, I chaired the finance commission, which we made an effort or I made an effort.
relative to the property tax in schools. It just doesn't work, doesn't work. Thank you, Madam Chairman. Reid
of Maddox, do you still have Representative Lynch, do you still have, OK. Thank you.
Speaker 116
36:39
Have you, are you wanting because you're, if you
Representative Ry
Unverified
36:43
don't mind. OK. Thank you, Madam Chairman. The only thing is we're really not comparing. A small county with a big county. There's factors that go on all this. In other words, if you've
got a manual that these assessors have to go by. For market value. In Little Rock, that factor might be 140. But in Drew County, it may be 80. So I mean it's not. Actually unequal. I understand there's, there's some differences in the counties. The
Representative Robin Lundstrum
Unverified
37:13
thing to remember is property taxes have gone up a tremendous amount and it's guaranteed to still go up. I don't know what other business model we have that always guarantees you a perfect interest rate every single time
of 5% or 10%. But the longing story is, this is an issue that's going to keep coming back until we find a solution that doesn't go right onto the property owners or the renters and cause a tremendous amount of burden for them. And with that, I will withdraw the bill and listen to some suggestions on the side. Thank you, colleagues. Thank you for your time. Um, with that, I think.
Speaker 82
37:48
Representatives are Representative, I just wanted to say you, you
Representative Les D. Eaves
Unverified
37:53
and I have been down here the same amount of time and we've worked well
together and done all we can to reduce the tax burden on the citizens of our state. So I just wanted to say thank you for attempting to do that in this bill. I think it would extend the benefit to someone that doesn't deserve it, the frozen part of it, so I, I, I wanted to let you know publicly. I do appreciate your effort in trying to help this, and I'd like to work with you further to make it better if we can. Thank you. There's
Representative Robin Lundstrum
Unverified
38:18
actually been a suggestion from the municipal League this morning. I just haven't had time to review it. Thanks for your work and one more
Representative McNair. Yeah, too, I wanna thank you for
Speaker 118
38:30
pulling it down, but now we made a request on the Senate end for an interim study. own property taxes, which I really hope materializes because we, we, we need to look at this. I've bought it for years and I was on the school board for 30 years, so I know where the money goes, but we, we need to have this discussion across the board of, of how we can do that like Representative Wooton said, so appreciate it, thank you. Yes, I agree.
I've had many conversations with Representative Lundstrom about how do we address the
What many of my constituents tell me is um the worst tax that we have and so, and I think it is a conversation we have to have and as we explained earlier in the session, it is a conversation I do thank you for bringing it forward. Thank you, colleagues. Thank you again for your time. Thank you. With that, we've got one bill that we're going to hear that we can vote on really quick, and that is going to be HB 1759 represented Milligan, if you can present your bill.
And then after representative Milligan presents. We have 2 others, 1469 and 1472, we cannot take a vote on those. It will be for discussion only. If you introduce yourself for the record, you're recognized Representative John Milligan, District 33,
Representative Jon Milligan
Unverified
39:44
uh. Committee, good morning. Uh, House Bill 1759, very simple, uh, last session, I believe it was last session, Representative Kavanaugh run the bill to Allow you 60 days to get your license on your vehicle. That did not pull the assessment part with it, so people's going up there until they get their
paperwork or 40 days later and they're getting charged a 30, 30 days on the assessment, so this aligns that with 60 days with getting your license, real simple. Be open to any questions. Members, we have any
questions? Seeing that, are you close? Oh, is anybody to speak for or against the bill? See none?
Are you closed for your bill? motion. I have a motion to pass all in favor say aye. Paul say, congratulations, your bill is passed. Thank you, chair. And with that representative Beatty, we have 2 bills from you, 1469 and 1472. If you will come down and uh introduce yourself for the
Represent if you introduce yourself for the record and you'll
Representative Howard M. Beaty, Jr.
Unverified
41:28
be recognized, Madam Chair, uh, Representative Howard Beatty District 95. I would ask the chair to have uh Lisa Lake with AT&T join me
Speaker 128
41:35
at the table. Sure, if you'll just introduce yourself for the record and you're recognized.
Representative Howard M. Beaty, Jr.
Unverified
41:44
Lisa Lake with AT&T. Madam Chair, members of the committee, I'm here to present, uh, House Bill 1469, uh, which is to create a broadband expansion efficiency Act and
create a sales and use tax exemption for machinery and equipment used in uh broadband communication services. Uh, basically what this bill would do would be to promote the expansion and efficiency within the broadband communication services in Arkansas. We introduced the sales and use tax exemption, uh, as I said in the beginning, the bill defines broadband communication services to include telecommunication services, video programming services, Internet access
services and any combinations of the above and also specifies the types of machinery and equipment that would qualify for the tax exemption. such as the wires, cables, antennas, routers, power equipment, software, etc. It does not cover personal uh computer electronics such as your smartphone, your computer, tablets, as well as consumer grade goods. It's mostly deals with commercial grade goods, so none of the modems and and equipment that you would have in your home or Wi Fi routers and
things to those lines that you could buy at retail stores. Uh, the effective day of the bill, uh, would be, um, as far as the exemption should be the first day of the calendar, uh, quarter following the overall effective date of year and um I would just say with the amount of money that we've expended uh on broadband communications, um, This bill is needed for some of the some of the equipment that folks may are are investing that aren't sinking grant dollars so
it would help out on that side and with that, um, uh, it's OK. I would, I'd like to have Ms. Lake speak on the bill. That's
Speaker 134
43:40
fine. Thank you, Madam Chair and committee members, uh, for allowing me the opportunity to speak to you in support of HB 1469. So this bill provides a tax exemption on the equipment that Internet service providers purchased to invest in their
broadband networks. The exemption would be applicable to the equipment purchased by all ISPs, so it would include telecom companies, electric cooperatives, cable companies, and wireless providers that provide broadband. Uh, it will allow these providers to connect more Arkansans to high-speed Internet service by exempting the equipment that we use to build the networks and to also expand and improve the networks that would be uh for high speed fiber
networks and also wireless 5G. Most all of our surrounding states already have laws in place and some of those are currently being expanded that provide exemptions or rebates for broadband equipment. Texas, Oklahoma, Tennessee, Mississippi, Kansas and Missouri. So I think all of our border states except Louisiana currently have something uh that That promotes this and and there's several other states as
well, but I was just touching on our border states. Arkansas already has similar policies or or laws in place that provide exemptions on sales and use tax for equipment that's used in agriculture and manufacturing, so this bill would provide the same tax treatment for the equipment that's used to manufacture broadband service. At AT&T we're committed to doing our part to try to close the digital divide over the five year period from
2019 to 2023. We invested 1. 2 billion just in Arkansas in our networks, um, this, this exemption would make our investment dollars and the investment dollars of all other broadband providers, uh, be able to provide services to more consumers and businesses. It will keep us competitive by putting us on a level playing field with the surrounding states for the capital
investment dollars, especially for those ISP. that operate in multiple states and, and are comparing how to uh invest those um capital dollars that they have. Um, so it would allow for expansion of services and also upgrading services. So it would ultimately be a benefit for both business and consumers. Simply stated, every dollar that's paid in taxes cannot be invested in the
expansion of Arkansas Broadband Networks. Additionally, I, I just wanna touch on uh the fiscal impact uh that was provided for this bill, uh, we do believe that that is overstated. uh, there was an industry consultant that did an analysis for the industry, um, so the fiscal impact that you have shows that $35 million impact on state and local taxes. The methodology that was used according to the fiscal impact
statement, uh was the same one that was used, uh. Uh In Tennessee, uh, for their legislation that passed in 2022 and when they did that calculation, they had estimated a $67 million impact and now that they have 2 years of actuals, it's closer to about 35 million annually, so, so almost cut in half, um, again, the consultant um did an extrapolation of sorts with the
number of uh telephone subscribers that are. in the state of Arkansas, which is 3.22 million and compared that to Tennessee where there are 7.85 million, so that's roughly 41%. So if you use that as a basis for comparison and assume that the investment per subscriber is the same. You would expect the cost of the Arkansas exemption to be roughly 41% of the cost in Tennessee since the average sales tax
rates in the twos. s are almost identical. So using that updated analysis would suggest that uh the impact here would be around 14.3 million rather than 35. Additionally, uh, research by the consultant who used uh proprietary data that was gathered from several large ISPs under a non-disclosure agreement produced an estimate in the $13 million range.
So we do believe that the fiscal impact would be much lower than than what's provided in the impact statement. Uh, another reason for that difference could be, um, you know, according to the legal analysis in the financial impact statement. It, it mentioned like the consumer products, but I believe that the, the bill is plain and that it exempts those types of network purchases. So if that was included, that could also reduce the fiscal impact.
But in conclusion, I believe we all agreed that broadband service is essential to both consumers and businesses for educational purposes and economic development. Exempting the equipment that is used to manufacture broadband service would increase the investment dollars available to upgrade broadband service and expand it throughout the state.
Representative Howard M. Beaty, Jr.
Unverified
49:29
add that I did provide the um the third party
fiscal impact statement uh to DFNA so they could, they could look at that, review that, and give guidance and um so uh they have that and they, they have seen that and I'd be glad and willing
to provide that committee before you vote and, and make your decisions on on what you're going to let out of committee and you would just provide that to staff and they can get it to everyone else. And with that, uh,
you open to questions? We're open to questions. Representative, you're recognized. Thank you, Madam Chair. So this is a
Representative Carlton Wing
Unverified
50:07
question that I, I typically ask of everybody who presents any kind of a sales and use tax exemption and this is just kind of a filter that's important to me and, and I think overall it's important to most people who consider these types of tax cuts uh or exemptions as we're talking about is whenever we exempt any industry or entity from a sales. use tax that does typically increase then the tax burden for everyone who does not get that exemption, and so we we try to select these carefully. What
would you say is the key reason why this sales and use tax exemption should be implemented um as far as a priority order. I, I, I would answer that and then
Representative Howard M. Beaty, Jr.
Unverified
50:48
I'd be glad if if Miss Lake
would want to respond after, after my answer. My response would be, uh, the tax exemption for broadband equipment, yes, it, it, it's gonna be the cost that'll be spread over um all the all the ratepayers and taxpayers there, but specifically this tax exemption
is going to allow the deployment of broadband services to those that are underreached or underserved in the market and And get good, get the service of broadband technology to those folks and, and right now we, we've expended a ton of money throughout the state and in different areas. This is going to allow uh some of those last users, uh, and, and get that service to them in a more efficient and lower cost manner. So that would, that would be my
answers. We're, we're paying for some of that, um, and we, we've done some of that with some of the federal money and grant monies, and I think all we're asking is allow some of these. companies to deploy more services uh with a a small reduction in um in sales and use tax on the equipment that they're putting out to deploy that raw er that service, kind of like the raw materials in manufacturing. We're, we're allowing to take that raw material and that equipment to
deploy the service out to to our Kansans, that
Representative Mindy McAlindon
Unverified
52:16
would be my answer. Representative McAlinden, you're recognized. Thank you, Chairman. Thank you, Lisa, we've spoken often. I appreciate the work that you're doing to bring broadband, it clearly is something that we do need in Arkansas, um, and we've talked a lot about different ways to do it and the cost of doing that, and I always appreciate you answering the questions. So my question on this one is what you've put here for the um fiscal impact is 2 years out. Is this an ongoing sales and tax exemption that is you do
maintenance or if you have to upgrade anything or if you expand even further that. There is a possibility to take advantage of this exemption continuing or is this a two-year, I didn't see it in the bill. Is this a two-year exemption that expires. No, it would
Speaker 134
52:53
be ongoing. I think the fiscal impact because it would be a partial year for 26 in an entire year for 27 is is why you're seeing those two years in the fiscal impact statement but this would be an ongoing exemption the way it's written. And do we have a feel for what that might be any.
Ongoing basis, just, well, it's 7. I mean, it's gonna depend on uh the investment dollars by the companies, um, but you know, the, the more that we invest it, it, it's not really gonna be like a, a savings per se for the ISPs because typically in a company, you have a set amount of investment dollars that you're gonna put into a state. And so when we, when we have that number, uh, that's how you determine how much you can do in that state. So if you, if you
save that sales tax piece, it allows you to do more and so that's just going to um from an economic development perspective, there will be, you know, more jobs and and more things that folks are able to do, they'll have more choices for their broadband service too and like for the, the counties or cities that are involved, you know, or or that would be impacted by this, uh, you know, we get. Questions all the time, plea please come and deploy more, please come and deploy more,
please upgrade in our area and so from the local perspective and, and the use tax, it would only impact in a city or county if they were directly benefiting uh is when they would take the hit and, uh, you know, from a lot of the folks that I've talked to, they would, they would welcome us coming there because if we don't come there, they're not gonna get the tax revenue. Thank you. Representative Lynch,
you recognized. So on these uh the.
Representative Roger D. Lynch
Unverified
54:49
tax avoidance. How much of that is going to actually go to providing more service in the state and how much goes
Speaker 134
54:58
to profit for the stakeholders. Well, uh, I guess I can only speak for AT&T, but as I said, our, our intent would be to allow us to do more to expand more in the state to invest more, um, I mean right now we're investing, but a part of that has to go to the taxes, so
typically in a company like ours, uh, a state would be given an an allotment of capital investment dollars for our network. So the amount that we get to do with that depends on, you know, we're paying taxes, then those dollars don't go directly to the investment part. So we would be spending those capital investment dollars. It's just a question of how far they can go. So from our perspective, it would allow us to do more.
Chair
Unverified
55:56
Representative right you're recognized. Thank you, Madam Chairman.
Representative Ry
Unverified
55:59
I think that we got an answer almost on what I'm fixing to ask you now. Representative Wayne elaborated on what do we gain by this happening because it is tax money. We Well right now we're not where we want to be with broadband. I know. So if this passes in this tax break does come about. Will this
not help get everything up and going
Speaker 134
56:30
quicker. Yes sir, I believe it will, and I know it, it will be a benefit to
Speaker 128
56:36
consumers and businesses, especially from what AT&T would be um expanding in the state. Thank you, members. Any
other questions? Representative McCurry recognized. Our probably missed it, and this is
Representative Rick McClure
Unverified
56:51
out of ignorance, but why isn't this? Already covered under our
broadband expansion that we're doing. It's been discussed. I,
Representative Howard M. Beaty, Jr.
Unverified
57:01
I know that uh representative Meeks, uh, addressed this a couple of times to talk about um the tax exemption of, of the um the equipment that was going in and I, I just think we there, since it was federal money that was going into a lot of, a lot of these programs, um, We haven't, we haven't addressed that issue in that aspect. It's
been discussed, but there hasn't been a bill. This is the first bill that would
Representative Rick McClure
Unverified
57:31
address that. OK, just quickly with the list of this equipment. Been out of this arena a long time, but I'm assuming these are not all available by Arkansas vendors, and I know that there's some things that we tax and there's some things that you might buy out of the vendor in Texas and then bring it across the state line. Do we have any breakdown of just a ballpark of how many, how much, uh, will be bought from Arkansas vendors in state.
Representative Howard M. Beaty, Jr.
Unverified
57:58
I, I, I don't have, I don't have that information. I don't, I mean, um, you know, my Most of
the time we try to stress to purchase local purchase within the state if at all possible, um, but I, I think that would all be covered, I guess, under procurement and other issues for the vendors when, when, when they're looking to buy their equipment and the contracts and um. And that information I I don't think this is contemplated in our bill. One last question. So setting
Representative Rick McClure
Unverified
58:29
the federal program aside for a second. So if we don't do this, basically what happens, the end user winds up paying for it in their bill. Is that correct? Well, I would
Representative Howard M. Beaty, Jr.
Unverified
58:39
say our bet, you know, the unintended consequences, what I've seen from, from everything we do in the end, the end payer always ends up paying for it. Could I,
Speaker 152
58:52
could I address that? Yeah, if I could
Speaker 134
58:54
address also something on your, your first question about the federal
program. So I, I think you're talking about the bead that the, the state broadband office is uh administering and uh you know I do know that the state broadband director, we had conversations with him about this early on before the bill was ever filed and, and, and he was definitely supportive of it, but you know, assuming that that federal program stays intact. Act, which we, you know, something could happen with that, but, but we don't know, um, but you know it's goal is to provide connectivity to the
locations that have either nothing or under a specific threshold and so you know that that program is ongoing right now. We're we're right in the middle of it, you know, we are participating in that and, and hope to be able to to get some funding to help in in some of those locations that are in dire need. However, I'll just mention that there are a lot of areas that I think people don't understand that are not covered by that program, and it's because they,
they currently meet the federal threshold. So we get calls all the time from, you know, county judges or mayors or, or, or other folks saying, you know, why can't you bring something to our, to our area and so it's, it may be because they have some type of provider that's. Meeting the threshold by the rules, but they have constituents that live in those places that are not happy with the providers. In fact, you
know, Glenn Howe, the, the broadband, um, director, you know, he recently connected me with a mayor and I won't say in what city to say because that mayor had reached out to him and was. I guess shocked or upset that his city was not gonna benefit any from the federal program. So he was reaching out to us to say, is there anything you can do to help in this town because they won't benefit at all from the big funding, so.
Thank you. Any other questions, members? Seeing none, I don't see anybody signed up to speak for against the bill. Is there anybody in the audience that leaks like to speak for or against the bill. Seeing no represented a value or you reckon want to close for your bill.
Representative Howard M. Beaty, Jr.
Unverified
1:01:22
Yes, madam Chair, I, I, I would like to close from Bill. I would just say to review this, take, take the comments and, and what, what, what's been presented here today, uh, see the impact that it would have
on, on Arkansas, we can continue to see the expansion right across the border of our border states, or we can have some of that here in Arkansas that we could benefit from and when you when you make a consideration. um, I hope you view this as one of the favorable ones, and I would appreciate at that time a motion to pass and good vote of the committee, and I thank y'all for allowing me to present. Thank you,
Representative Beatty. Thank you, Miss Lake for coming. And with that members, we're gonna go again to a representative Beatty Bill HB
1472. And you reckon to present. Thank you,
Representative Howard M. Beaty, Jr.
Unverified
1:02:10
Madam Chair. Howard Beatty, Representative District 95, uh, basically, uh, House bill. 14472 is another sales and tax exemption, uh, for parts purchased to repair agricultural equipment, machinery, and timber equipment, machinery parts and services purchased and also, uh, materials, uh, and parts purchased to repair a grain bin. Um
Sales, um I get on board here. It, it, the bill proposes exemptions from the grocery seats, sales tax, and compensate use tax for those specific items I mentioned above, um, uh, the exemptions for gross receipts and um for sales of parts used to repair ag and, and timber equipment and grain bin equipment, uh, it defines all of, all of those different areas of equipment,
um, overall the bill seeks to support the agriculture. timber industries in Arkansas by providing these tax exemptions for parts, uh, maintenance of equipment and to improve the infrastructure used in in these vital sector sectors to Arkansas. I would, I would draw your attention. You should have all had fiscal impact statement, uh, I think we all agree how vitally important these industries are in the state, and right now the impact um uh that
we're having on inputs, uh, going into these. sectors, um, and, and other issues that are affecting them, that's making it difficult in the ag industry in the timber industry, um, and anything that we could do to help, help those industries we need to do. I would point out for you if. If you get nothing else out of it, look at the numbers on, on the fiscal impact statement so that you see the impact these industries have and what they're paying back in Arkansas and what
they're contributing to the state, uh, and, and take those into consideration, uh, is, is vitally important and um I think we all know that the troubles in those industries, um, so I, I won't belabor the issue any, any longer, you know, I've always said. bills on tax exemptions can be educational issues for for members to show exactly the impact and what these industries are doing, uh, even on a sales and use tax level uh to county
and state operations. So with that, I'll entertain any questions that members may have. Thank you, uh, Repent McCurry, you recognized.
My question would be for Paul if he could
Speaker 150
1:04:48
come to the table, please. I've been waiting for Paul to join me and Paul, if you'll just introduce yourself for the
record and you'll be recognized. There you go, my friend. Good morning, Madam Chair, members of
Speaker 157
1:04:58
the committee, Paul Gehring, DFA. Paul It looks like to me there's a lot of overlap between this bill
Representative Rick McClure
Unverified
1:05:12
and the amended 1594 bill by Representative Vaut, is there a way that they could be combined? When the definitions because we're talking about looks like maybe timber is not included in vats, but all the agricultural
Speaker 158
1:05:25
stuff is already divined in that amendment. Certainly, and you're making a
Speaker 7
1:05:30
good point from the discussion that we had previously about uh when agricultural machinery and equipment is purchased. It's only the machinery and equipment and not the repair and replacement parts, uh, so
that's, that's, so when that card is presented at a vendor under existing law, they could buy the tractor or the other implement that's used exclusively and directly in farming exempt from sales or use tax. But when they go back to make a purchase to to repair that piece of machinery equipment on existing law, there is no current exemption. Sales tax is collected at that point. Madam Chair, it seems like we had another
Representative Rick McClure
Unverified
1:06:07
bill that dealt with the repairs of equipment also.
Would it be advantageous for us to combine
Chair
Unverified
1:06:23
all this. Well, that would be up to
Representative Jim Wooten
Unverified
1:06:28
the sponsors. But it is an idea. Representative Wooton you recognized. Thank you, Madam Chairman. That's what I
thought, uh, Mr. Gary. I thought that the um Equipment is already exempt. But this just makes the repairs and the directly affects impacts
Speaker 161
1:06:44
the timber industry, correct? This, this bill also contemplates
Speaker 7
1:06:50
that agriculture and timber repair and replacement parts would be exempt from sales and use tax. Currently there is, there is an exemption when you make that initial purchase for commercial agricultural uh machinery and equipment that currently is exempt. This would also include an exemption for those repair and replacement parts
Speaker 161
1:07:08
the impact is 99 million a year. It is, it
Speaker 7
1:07:14
is, so the bill is effective January 1st of 2020. 6, so we um provided a fiscal impact for FY 26, which would be only 5 months of collection. If you turn your to the 2nd page of the fiscal impact statement, a full years of collection are reflected in fiscal year 2027, which would be the those figures indicated that 23.4 million for state and then 11. 9 for the local
Speaker 8
1:07:41
sales taxes. Yes, sir. Thank you, Madam
Chairman. Any other questions, members? Seeing none, um, I don't have anybody signed up to speak for against the bill. There's anybody here would like to speak for or against the bill. See and represented Beatty, would you like to close for your bill? Yes, ma'am, I
Representative Howard M. Beaty, Jr.
Unverified
1:08:03
would like to close for the bill. I, I appreciate the, the committee hearing the bill. Uh, one thing in closing, I would point out with uh with passage of this bill, if we, if we went to a sales and use tax exemption in a
lot of our border cities and towns, uh, that are heavy in the ag industry, you have, uh, you have folks crossing state lines to purchase parts, repair, even the repair center, uh, is out of. site where, where these folks can um try and avoid sales and use tax and things along those lines, and this would hopefully relocate some business and some economic development back in, in the heart of, of, of Delta and and the farmland where they get their equipment repaired by
local vendors and by other parts at a local store and expand some of that so you know it it it could have a positive effect in some of those um uh underserved communities, so that's a consideration I, I would like you. To, to, to think about on this side, uh, and again, you know, if nothing else to see just what the repair parts and um and and repairs what that adds and and generates to the bottom line of the state that's paid by this industry. You can always learn something in fiscal impact. You
may not agree with the numbers, but you can, you can definitely learn something from the work that DFNA provides us. So with that, I'm closed and when you, I would appreciate when you, when you decide to vote. appreciate emotion do pass and
a good vote of the committee. Thank you,
Representative Roger D. Lynch
Unverified
1:09:35
Representative Lynch, you're recognized. So this is just a little added information. Uh, my son farms and they run a 6% margin is what they run on. So anything, even every small
amount makes a difference on whether or not these first generation farmers that are leasing their land that don't own their land are able to stay in business. So this is important for these, for these young people that are getting into farming. Every dollar counts. He's tight as the bark on a tree with a dollar because he has to be to stay in business. So this, this kind of thing makes a difference for these young farmers. Representative Ry, you're recognized. Yes,
Chair
Unverified
1:10:10
ma'am. Thank you. Thank you, Madam Chairman. Representative Howard, I bet you've done a little research on
Representative Ry
Unverified
1:10:17
this, and let me ask you this, sir, the state of Mississippi. And the state of Tennessee, do they exempt this type of property already. Rey did do some research on that, but I've slept since
Representative Howard M. Beaty, Jr.
Unverified
1:10:29
then and I, and I don't have the exact, so I don't want to misspeak on that, but I'll, I'll get that information for you, and I'll provide it to um to staff to share with the other members of the committee. I, I want to say that they, they do, but I don't want to miss, I don't want to misstate that it may be a specific carve out and
we're dealing with not just agriculture, we're dealing with timber and we're also dealing with grain in this bill, so I need to verify on those all, all three of those areas. I'll get you the correct information on that. Thank you, sir.
Thank you, Madam Chair. Thank you, Ribs and Beatty. Thank you for bringing this to us. Representative Wootton. Um, can you
Speaker 40
1:11:09
put your mic, can you put your, thank you.
Representative Jim Wooten
Unverified
1:11:14
The farming community, agriculture and timber and all of them by basically at retail
and sell wholesale. So we need to keep that in mind. As it relates to helping the agricultural sector. Thank you. Thank you, Representative
Wooton. Thank you, Representative Beatty. Members, we have one bill to hear and it's actually a bill we can vote on. It's HB 1658 represented Nazarenko, you are recognized. If you will introduce yourself for the record and you'll be recognized to present your bill.
Representative Jason Nazarenko
Unverified
1:11:54
Thank you Madam Chair and uh committee uh Jason Nazarenko, representative for House District 4, and I did, uh, I did notice everybody's eyes perked up when you said that they could actually vote on that, so I appreciate that. Uh, today I'm really excited to bring you House Bill 1658. Uh, this was brought to me by a veterans organization as an initiative for our service members. The goal for House Bill 1658 is to further define deployment as it pertains to exceptions for penalties assessed for nonpayment of property taxes.
As the law is currently written deployment would generally be understood at some place outside of the continental United States, uh, such as Iraq, Afghanistan, or or places like that, as we know our National Guard has been deployed to the nation's border region in Texas and it could be highly likely for our service members to be deployed again to this or other locations within the continental United States. During my 23 years of service on active duty in the army, I was deployed multiple times, both inside and outside of the of the United States in combat and
non-combat operations. Each one of these deployments was stressful in its own way and posed certain burdens on our family. Our service members here in Arkansas deal with the same stresses that I did leading up to during and returning from deployments, and this bill will ensure that no additional burden will be placed upon them. The bill does not make any exemptions for property taxes, nor does it increase any benefits extended to our service members, as you can see by the fiscal impact provided by the DFNA that there is no fiscal impact noted at all. The only way a penalty is ever assessed
is for nonpayment of property taxes. The current law provides an exception for penalties for Service members that are deployed, which would now be further defined with this bill as being deployed inside or outside of the continental United States. I worked with Colonel Jeffrey Wood during the drafting of this bill, as well as with the county collectors to ensure that there was no unintended consequences and that this bill addressed the issue that it aimed to. The veteran organization that brought me this initiative was excited to see that this bill was being presented and there were no issues noted from our local military nor the
collector's office with the bill in its current language. I also wanted to thank the Association of Arkansas Counties and the collectors, uh, they did take the time a while back to meet with me here uh and make sure that we had a good bill or a great bill. To present uh with that I'll stop and I can answer any questions. Members, do we have any questions? Seeing none, um,
with that, I don't have anybody signed up to speak for or against the bill? Is there anybody in the audience to speak for or against the bill?
See none, representing Nerenko, you're clothes for your bill. Thank you, Madam Chair,
Representative Jason Nazarenko
Unverified
1:14:35
uh, and committee. I really appreciate you taking the time to hear me today, and I ask for your support for House Bill 1658 and appreciate your continued support for our military and their families. Thank you, members, I have a
motion to pass, all in favor, say I. Polls say nay, congratulations representative, your bill has passed. Thank you, Madam Chair. Thank you committee members. Thank you, members for working through this and we appreciate
Unknown speaker
1:15:03
it and we are done till after spring break.
Agenda
RE-REFERRED TO COMMITTEE
Number Sponsor Subtitle
HB1594 Vaught TO CREATE A FARMER SALES TAX IDENTIFICATION CARD; AND TO RELIEVE A SELLER OF SALES TAX REMITTANCE LIABILITY UPON GOOD FAITH ACCEPTANCE OF A FARMER SALES TAX IDENTIFICATION CARD.
REGULAR AGENDA
Number Sponsor Subtitle
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.
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.
HB1472 Beaty Jr. TO CREATE A SALES AND USE TAX EXEMPTION FOR PARTS PURCHASED TO REPAIR AGRICULTURAL EQUIPMENT AND MACHINERY AND TIMBER EQUIPMENT AND MACHINERY AND PARTS AND SERVICES PURCHASED TO REPAIR A GRAIN BIN.
HB1658 Nazarenko TO AMEND THE LAW CONCERNING THE PAYMENT OF PROPERTY TAXES; AND TO DEFINE "DEPLOYMENT" FOR PURPOSES OF THE EXCEPTION TO THE ASSESSMENT OF PENALTIES RELATED TO PROPERTY TAXES.
HB1665 Wardlaw TO AMEND THE LAW CONCERNING THE INSURANCE PREMIUM TAX; AND TO REPEAL THE CREDIT ALLOWED AGAINST THE INSURANCE PREMIUM TAX FOR ACCIDENT AND HEALTH COVERAGE BASED ON THE SALARY AND WAGES OF THE EMPLOYEES OF THE INSURER.
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.
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.
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.
HB1685 Underwood TO CREATE THE GROCERY TAX RELIEF ACT; TO AMEND THE LAW CONCERNING THE SALES AND USE TAXES LEVIED ON FOOD AND FOOD INGREDIENTS, AS AFFIRMED BY REFERRED ACT 19 OF 1958; AND TO EXEMPT GROCERIES FROM STATE SALES AND USE TAXES.
HB1687 K. Moore TO PROVIDE THAT A WATER AUTHORITY IS EXEMPT FROM ALL EXCISE TAXES.
HB1698 Torres TO AMEND THE LAW CONCERNING THE INCOME TAX TREATMENT OF EMPLOYER CONTRIBUTIONS FOR AN EMPLOYEE'S MEMBERSHIP IN A HEALTHCARE SHARING MINISTRY OR OTHER MEDICAL COST-SHARING PROGRAM.
HB1699 McCullough TO ADD FIREARM SAFETY DEVICES AND FIREARM STORAGE DEVICES TO THE SALES TAX HOLIDAY; AND TO DECLARE AN EMERGENCY.
HB1702 Wooldridge TO AMEND THE SALES AND USE TAX EXEMPTIONS FOR CERTAIN MACHINERY AND EQUIPMENT USED IN MANUFACTURING; AND TO PROVIDE A SALES AND USE TAX EXEMPTION FOR MACHINERY AND EQUIPMENT USED IN CLOSED-LOOP RECYCLING.
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.
HB1732 Vaught TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT.
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.
HB1759 Milligan TO INCREASE THE AMOUNT OF TIME A TAXPAYER HAS TO ASSESS TANGIBLE PERSONAL PROPERTY ACQUIRED DURING A CERTAIN TIME PERIOD.
HB1775 Lundstrum TO PROHIBIT THE SEPARATE VALUATION AND ASSESSMENT OF AN ACCESSORY DWELLING UNIT FOR PURPOSES OF PROPERTY TAXES; AND TO AMEND THE METHOD OF VALUATION FOR CERTAIN RESIDENTIAL PROPERTY UNDER ARKANSAS CONSTITUTION, ARTICLE 16, § 5.
HB1787 Warren TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS.
SB379 Crowell TO REPEAL THE LAW REQUIRING THE TAX ADVISORY COUNCIL TO SUBMIT A REPORT.
SB381 Crowell TO REPEAL THE LAW REQUIRING THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO SUBMIT A REPORT CONCERNING THE ACTIVITIES OF THE MULTISTATE TAX COMMISSION AND ARKANSAS'S PARTICIPATION IN THE ACTIVITIES OF THE COMMISSION.
SB382 Crowell TO REPEAL THE REQUIREMENT THAT THE ARKANSAS DEVELOPMENT FINANCE AUTHORITY SUBMIT A REPORT CONCERNING THE CAPITAL ACCESS FUND.
SB383 Crowell TO REPEAL THE ANNUAL REPORT REQUIRED UNDER THE VENTURE CAPITAL INVESTMENT ACT OF 2001.
SB384 Crowell TO REPEAL THE REQUIREMENT THAT THE ARKANSAS DEVELOPMENT FINANCE AUTHORITY SUBMIT A PROGRAM FACT SHEET TO THE LEGISLATIVE COUNCIL AND ARKANSAS LEGISLATIVE AUDIT FOR EACH NEW BOND ISSUE.
SB385 Crowell TO REPEAL THE REQUIREMENT THAT THE RURAL SERVICES DIVISION OF THE ARKANSAS ECONOMIC DEVELOPMENT COMMISSION SUBMIT A BIENNIAL REPORT CONCERNING THE ACTIVITIES OF THE DIVISION.
SB387 Crowell TO REPEAL THE LAW REQUIRING OCCUPATIONAL LICENSING ENTITIES TO SUBMIT A REPORT CONCERNING THE NUMBER OF INDIVIDUALS GRANTED AUTOMATIC OCCUPATIONAL LICENSURE AND EXPEDITED OCCUPATIONAL LICENSURE.
SB389 Crowell TO REPEAL THE LAW REQUIRING THE SECRETARY OF THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO SUBMIT A REPORT CONCERNING ALCOHOLIC BEVERAGES.
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.
HB1807 Eaves TO AMEND THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER; AND TO CLARIFY THE PERSONS ELIGIBLE FOR THE SALES TAX EXEMPTION FOR AIRCRAFT HELD FOR RESALE AND USED FOR RENTAL OR CHARTER.
HB1809 Warren TO ALLOW FOR PROPERTY OWNED BY A TRUST OR A LIMITED LIABILITY COMPANY TO QUALIFY AS A HOMESTEAD FOR PURPOSES OF THE PROPERTY TAX EXEMPTION FOR DISABLED VETERANS IN CERTAIN CIRCUMSTANCES.
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.
HB1636 Ray TO AMEND THE ARKANSAS SOFT DRINK TAX ACT, AS AFFIRMED BY REFERRED ACT 1 OF 1994; AND TO PHASE OUT THE SOFT DRINK TAX BASED ON SALES TAX COLLECTIONS FROM SALES OF SOFT DRINKS.
HB1657 Beck TO AMEND THE ARKANSAS WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT.
Documents
| Title | Type | Pages | Source |
|---|---|---|---|
| Agenda — REVENUE & TAXATION- HOUSE, Mar 20, 2025 | Agenda | 4 | Official source ↗ |
Speakers
Representative Frances Cavenaugh Chair
Unverified
Speaker 2
Speaker 7
Speaker 8
Representative DeAnn Vaught
Unverified
Speaker 24
Representative Lane Jean
Unverified
Speaker 32
Speaker 46
Speaker 50
Representative Robin Lundstrum
Unverified
Representative Les D. Eaves
Unverified
Representative Rick McClure
Unverified
Representative Roger D. Lynch
Unverified
Representative Ry
Unverified
Representative Jim Wooten
Unverified
Lindsay Bailey
Unverified
Speaker 116
Speaker 82
Speaker 118
Representative Jon Milligan
Unverified
Representative Howard M. Beaty, Jr.
Unverified
Speaker 128
Speaker 134
Representative Carlton Wing
Unverified
Representative Mindy McAlindon
Unverified
Chair
Unverified
Speaker 152
Speaker 150
Speaker 157
Speaker 158
Speaker 161
Speaker 40
Representative Jason Nazarenko
Unverified