The recent legislative session brought a mix of wins and losses. We’ve covered the victories (see those wins here), and the bad bills that passed (see the list). We also celebrated the bad bills that failed (details here).
Now, let’s talk about the good bills that didn’t make it. Some were filed but never heard in committee—lawmakers claim this “starts the conversation,” but it can feel like a token effort.
Other pieces of legislation were deliberately killed by committee chairs who control the calendar — (and this highlights a broader issue: the critical role of House committee chairs, their significant power, and how they’re selected.) Some sponsors pulled their bills, knowing opposition was too steep, while others simply couldn’t muster enough votes.
These losses are disappointing, but we thank these legislators who fought for them and urge them to try again next session.
🟢 SB2 by Sen. Penzo: Repeals Fluoride Mandate in Drinking Water
This good bill would have simply repealed a statewide fluoridation program and send it back to the local level.
Status: Sen. Penzo filed SB2 pre-session, but if you look at the bill status history, you’ll see special interests, lobbyists, and legislators colluding to kill it.
First: Senate Public Health, chaired by Sen. Missy Irvin, whose ties to the medical-industrial complex raise red flags about conflicts of interest. On Feb. 12, a heated two-hour debate (watch here) ended in a 4-4 deadlock. Irvin dodged the tie-breaking vote, and Sen. Wallace joined Democrats to sink it.
Senate Public Health Vote:
Flippo (R) Yes, Hill (R) Yes, Leding (D) No, Penzo (R) Yes, Payton (R) Yes, Love (D) No, Wallace (R) No
Penzo fought nearly two months to move SB2 out of committee. Ultimately, he extracted SB2 out of committee, a legit move despite some lawmakers crying “respect the process” (watch Senate floor). Funny how those same legislators signed a bill out of committee without a single vote or even a second!
Senate vote on Extraction
Senate Vote
After clearing the Senate, SB2 hit House Public Health, chaired by Rep. Wardlaw. Received 4/8, it sat until 4/15—one day before session’s end. Coincidence? Or did Wardlaw play games with the calendar? You tell us.
On April 15 in House Public Health, six Republicans voted no on MAHA legislation that was part of the Trump/RFK initiative championing local control and opposing sweeping mandates.
House Public Health Vote:
Henley (R) No, Barnes (D) No, Gramlich (R) Present, Rose (R) Yes, K. Moore (R) No, Schulz (R) No, Long (R) Yes, Ennett (D) No, J. Richardson (D) No, Cooper (R) Yes, Johnson (R) No, Perry (D) No, Pilkington (R) Yes, Allen (D) No, Ferguson (D) No, Bentley (R) Yes, Ladyman (R) Yes, Magie (D) No, Wooldridge (R) Yes, Wardlaw (R) No
🟢 SB204 by Sen. Penzo: No Tax on Government Seized Property
This bill would make clear that if/when a government seizes a taxpayer’s private property through eminent domain and is paid by the government, any gains above their basis when they first purchased the property are not taxable.
Status: Died in Senate Committee at Sine Die adjournment
🟢 SB233 by Sen. Penzo: Income Tax Exemption for Non-Grantor Trusts
This bill would provide an income tax exemption on non-grantor trusts in Arkansas. This would make Arkansas competitive with other states that do not tax non-grantor trusts. A result would encourage grantors to establish their trusts, along with retaining trust assets in this state. This tax exemption would also decrease the expansion of government by reducing tax revenue.
Status: Died in Senate Committee at Sine Die adjournment
🟢 SB274 by Sen. D. Wallace: Partial Sales Tax Exemption on Burial Caskets/Vaults/Monuments
This bill would reduce the money leaving the hands of taxpayers and flowing to the government by allowing a partial sales tax exemption on the first $1,000 paid towards a burial casket, vault, or monument. This is the second consecutive year this type of bill has been offered by Sen Wallace. This bill could be improved by making the entire purchase of these items exempt from all sales and use taxes. For a better appreciation of our Arkansas tax code, taxpayers and legislators should review regularly these statutes: https://codes.findlaw.com/ar/title-26-taxation/#!tid=ND31BD5B0C89511DA90A7AE4DA09DA01A
and then review in detail under Chapter 52 (reviewing all subchapters) all that is taxed and items that are exempt:https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-52-401.html
Status: Died in Senate Committee at Sine Die adjournment
🟢Series: SB284 – SB286 by Sen. Payton: Caps on Workers’ Comp Claims
This series of bills: 1) give the employee the right to change physicians, 2) increase lifetime caps on workers’ compensation claims, changing maximum weekly benefits cap to 70% of the average weekly wage of the employee and the maximum annual salary total of weekly benefit to $120,000; 3) Allow the Workers’ Comp Comm to consider various factors when establishing benefits for permanent partial disability benefits; 4) update legal fees allowed; and 5) increase the rights of the claimant/injured employee to change physicians.
Status: SB284 Died in Senate Committee at Sine Die adjournment
Status: SB285 Died in Senate Committee at Sine Die adjournment
Status: SB286 Recommended for Interim Study
🟢SB289 by Sen. Dotson: 0.125% Cut in State Sales Tax Rate
This good bill would cut the state sales tax rate designated for “property tax relief” by 0.125%. The current designated rate of 0.5% would be reduced down to 0.375%. Due to the increase in real property values across the state (which in turn increases the tax burden on real property owners), although small, this is a good step toward reducing the burden on taxpayers in this state.
Status: Died in Senate Committee at Sine Die adjournment
This good bill would provide ongoing financial transparency and disclosure from former government employees and elected officials who go to work for government contractors or others who are dependent on taxpayer dollars. The legislation would require reporting by former government employees and elected officials after they leave their government job if they receive money from, go to work for, or otherwise benefit from companies that receive government contracts or other taxpayer dollars. This reporting requirement would be for four consecutive years after the government worker/elected official leaves government employment or office. It does not make this practice illegal, but it will require disclosure so that the public knows if/when former politicians and government workers continue to benefit from government contractors.
🟢 SB418 by Sen. J. Payton: Ensuring Workers’ Comp Taxes Are Used For Medical Costs
This good bill would require workers’ comp taxes set aside for medical costs to beneficiaries to be used at least 85% towards actual medical costs and not the administrative costs of insurers.
Status: Withdrawn by Author
This really good bill reins in local governments from creating excessive zoning or other regulatory burdens that increase costs and make it harder for people to find affordable housing. This bill restricts local governments from placing “design” requirements on dwelling units unless they protect the public health or safety or structural integrity of the buildings. Government regulations for specific types of architectural styles, building materials, landscaping preferences, and garages would be restricted to only those absolutely necessary. The bill makes clear that these design elements are the rights of the private property owners and any private HOA in which the property is located. The bill also would allow for duplexes to be built in single-family home-zoned areas or replace single-family homes. The bill would also make clear that secondary dwelling units (such as a tiny home) should not be regulated the same as single-family homes, and property rights over those must not be unduly restricted, such as restricting the renting of tiny homes. Further reforms would provide for more timely action by government on permits, variances, zoning, and other requests for private property use and narrowly tailored restrictions tied only to public safety and not preferential treatment of preferences of a government.
Status: On March 18th, SB456 passed out of Senate City County Local by a voice vote, but by April 8th, Senator Petty pulled the bill down and sent it to Interim Study. On the Senate floor, Petty said, “Aside from prison correspondence and HB1150, this [bill] is third in line from volume in text and calls.” Our guess: those calls were from lobbyists for the municipal leagues, etc., rather than local constituents.
🟢 SB506 by Sen. M. Johnson: Repeal of FOIA Exemption
This transparency bill would repeal an exemption to the Freedom of Information Act regarding electronic data information maintained by a disaster recovery system.
Status: Withdrawn by Author
This good bill would require that the court costs and fees in criminal cases must be refunded to a defendant if that defendant is eventually acquitted, their case is dismissed, or the prosecutor declines to prosecute the case. This protects the economic freedom of innocent Arkansans, protecting them from having to pay and lose their money when they are adjudicated and not found guilty of a crime.
Status: Leding did not have support from Republican colleagues regarding a verbal amendment being made. SB549 was withdrawn by author. Placed in Interim Study.
🟢 SB579 by Sen. McKee: No Tax Dollars to Pay for Union Dues
This good bill would prohibit the deduction from government workers’ paychecks of amounts sent to unions or other similar organizations. Most, if not all, of these government unions, advocate against the interests of taxpayers and solely in the financial interests of government workers. This would not apply to public safety employees and their unions/organizations.
Status: Died in Senate Committee at Sine Die adjournment
🟢 SB587 by Sen. G. Leding: Allowing Residents of Nursing Homes to Have Recording Devices in Their Room
This good bill would allow residents of a nursing home or similar facility to have a recording device in their private room. This will allow better transparency and accountability to prevent elder abuse.
Status: Leding pulled it down after a lengthy debate in Senate Public Health. Died in Senate Committee at Sine Die adjournment
We generally support all tax cuts and therefore support this tax cut. However, we are not a fan of carve-outs, and this bill would create a new sales tax exemption (state sales tax only) for products including tampons, diapers, breastfeeding equipment and products, certain grooming and hygiene products, baby bottles, and certain over-the-counter drugs. This would save some taxpayers money but is highly targeted to a specific subset of items rather than an across-the-board sales tax cut.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1065 by Rep. Ray: Removal of Cap on Standard Deduction Increases Year over Year
This bill removes the cap, currently set at 3%, by which the standard deduction against individual income tax may increase year over year. This would allow for situations when and/or if inflation rises higher than 3% in a year, then the standard deduction would be allowed to increase by the same rate of inflation. The measurement would also refine the inflation measurement to be of the rate of inflation in the West South Central Division of the South Region rather than All Urban Consumers, which should produce a more localized and accurate rate of inflation for Arkansas.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1066 by Rep. Ray: Increase in Standard Deduction for Income Tax
This bill would increase the standard deduction for income tax from the current rate of $2,200 (began in 2015) to a rate of $4,400 beginning in 2026. This would save money for taxpayers.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1081 by Rep. B. McKenzie: Repeal of Increased Funding for Professional Learning Communities
This bill would decrease the additional funding for the development and administration of professional learning communities. This would cut $16.5 million and allow those funds to be better used for the core functions of government.
Status: Withdrawn by Author
🟢 HB1134 by Rep. Unger: Advanced Practice Registered Nurse Compact
Generally, this bill would create a compact with other states that have passed this law to have a more streamlined licensing and regulation of advanced practice registered nurses. This should allow for greater access to care for the public by increasing the supply of APRNs who could work in Arkansas from other states or in multiple states.
Status: Withdrawn by Author
This bill would allow courses to be taught in religious, and moral instruction by independent entities of a government school, and such attendance at the course cannot be counted against the student. This protects the religious freedom of students and parents who wish to learn such content without being treated poorly by the government school through the docking of their attendance.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1219 by Rep. R. Scott Richardson: Body-Cameras Required for Police
This bill would require law enforcement officers to record all official interactions between law enforcement officers and the public while the law enforcement officer is on duty. It would require training and implementation by December 31, 2026. Rule-making authority to state agencies overseeing law enforcement officers is given. This increases transparency among law enforcement actions taken against the public and in turn, may protect the individual freedoms of Arkansans as well as the law enforcement officers themselves.
Status: Withdrawn by Author
This bill would add massage therapists to the automatic out-of-state licensure act. This will make it easier for out-of-state physicians to conduct business and provide healthcare services to consumers in Arkansas, thus increasing the supply and creating more competition for services, providing lower prices and/or higher quality services.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1250 by Rep. Duffield: Sales Tax Holiday for Disaster Preparedness Supplies
This bill would create a sales tax holiday for a sales tax exemption on disaster preparedness items. This would be similar to the tax holiday for retail during back-to-school sales. The tax holiday would occur the first weekend of November (Saturday – Sunday). This will save taxpayers money and lead to a little less money going to the government.
Status: Withdrawn by Author
🟢 HB1305 by Rep. Andrews: Increased Supply of Teachers for Children
This bill would provide a government school teaching license to be issued to individuals who a government school district deems to provide educational value through teaching their students for a period hired. This will increase the supply and could improve the quality of teachers who teach children in Arkansas schools.
Status: Withdrawn by Author
🟢 HB1371 by Rep. Wardlaw: Repeal of Regulation to Receive Commercial Driver License
This bill would remove a regulation on those seeking to get a commercial driver’s license. Currently, the government mandates that any application for a commercial driver’s license must complete a human trafficking prevention course. This would decrease government regulations and increase personal freedoms, and make it easier for people to get their commercial driver’s licenses.
Status: Died in House Committee at Sine Die adjournment
This bill would provide an income tax credit for individuals over 65 years of age in an amount equal to how much property taxes they pay for their homestead (primary residence). This will provide tax relief for seniors who are continuing to work and provide value and will reduce the amount of money flowing out of the economy and to the government.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1445 by Rep. B. McKenzie: Protection of Short-Term Rental Property Rights
This bill is an effort to protect the private property rights of Arkansans who wish to use their property for short-term rentals, such as renting out single rooms in their homes or having a property listed on Airbnb or VRBO-type platforms. This bill is designed to prevent local governments from imposing onerous regulations, fees, and fines on people for utilizing their private property for profit. It should also increase the supply of lodging for people visiting Arkansas and reduce the costs for consumers.
HB1445 narrowly passed House City, County, Local. See those votes here (several Republicans voted NO.) Arkansas Property Owners Face Opposition in Short-Term Rental Battle
McKenzie did not have the votes to get it passed on the House floor. So he withdrew the bill, and drafted a new one — a compromise bill to meet the municipal league + the hospitality industry in the middle.
This bill would require local governments to act transparently and in a timely manner to prevent private property from being developed. It would require written notice and action or no action to be taken within 6 months, and if they do not do so, then the property shall be released from the reservation and the public body shall pay the private property owner any loss in value to their property by tying it up from being developed. This protects the economic freedom of property owners against slow and inefficient governments.
Status: Died in House Committee at Sine Die adjournment
This bill would provide a sales and use tax exemption on parts purchased to repair existing agricultural and/or timber equipment and machinery, and parts and services purchased to repair a grain bin. This would reduce the tax burden on manufacturers who are not the end user of goods and products, thus preventing the taxing of movement rather than ultimate consumption. This type of tax exemption prevents double taxation to the ultimate consumer (which is passed on as an increase in costs).
Status: Died in House Committee at Sine Die adjournment
This bill would provide a sales and use tax exemption on the sale of machinery and equipment used in producing broadband communications services. This tax exemption prevents double taxation to the ultimate consumer (as costs of production are passed on as an increase in costs to the ultimate consumer).
Status: Died in House Committee at Sine Die adjournment
🟢 HB1500 by Rep. Beaty Jr: Repeal of Throwback Rule
This bill would repeal the “throwback rule.” The logic of the throwback rule is that an origination state has the right to tax income properly associated with another state simply because that other state does not choose, or is unable, to tax the income itself. This is obviously a tax that discourages corporations from doing business in Arkansas. Repealing this tax would change sales of tangible personal property that are subject to taxation now to only being subject to taxation if the property is delivered to a purchaser in Arkansas.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1506 by Rep. Andrews: Stopping Taxpayer Funds to Government Union Due
This good bill would prohibit taxpayer dollars from being deducted from government employees’ paychecks and sent to anti-taxpayer unions and labor groups, who then usually lobby against the interests of taxpayers. Public safety employees and their groups would be exempt.
Status: Withdrawn by author
🟢 HB1538 by Rep. Ray: Increase for Operating Loss Carry-Forward period
This good bill would help businesses by allowing them a longer period to carry forward net operating losses. This increases the time allowed from 10 years to 20 years. This improves the economic freedom of Arkansas businesses and keeps more money in the pockets of small businesses to reinvest in their business instead of adding to government growth.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1540 by Rep. J. Mayberry: Increased Income Tax Credit for Those Caring for Disabled Persons
This bill would remove the tax deduction of $500 and increase the amount of the income tax credit from $500 to $1,000 for those caring for disabled persons. This increased credit would allow a person caring for a disabled person to ultimately keep more money than under the prior law.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1636 by Rep. Ray: Phase Out of Sales Tax on Soda
This good bill would implement a reduction and phase-out of the sales tax on soda. After hitting a certain revenue, the overall rate of the sales tax on soda would be reduced over time until it is eliminated. The new sales tax on soda was passed under Gov. Asa Hutchinson as part of the “offset” to fund income tax exemptions for military retirees instead of just cutting taxes without raising them elsewhere. The eventual elimination would bring the law back in line with the reduction and elimination of the sales tax on grocery items.
Status: Conduit is deeply disappointed by the House vote, as HB1636 was resoundingly defeated. Despite 81 Republicans in the House, only 49 showed the courage to support it.
Rep. Ray had this to say when he closed for the bill: “The people that started this country, our founders literally revolted against their colonizers over a beverage tax. If we can’t bring ourselves to eliminate this ridiculous double tax and phase it out responsibly… gradually… incrementally over time with revenue triggers in place … then that gives me a lot of concern for where we’re going to be in terms of our economic competitiveness as a state.” 🎯
🟢 HB1662 by Rep. B. McKenzie: Prohibiting Lobbying for China & Russia
This good bill would prohibit lobbying on behalf of China or Russia. However, the cost of violating this act does not seem large enough to be an effective deterrent.
Status: The failure of this bill was a bit of a headscratcher for many. At the end of the day, you had lobbyists win. There’s no other way to get around it. These legislators who voted against it will have to explain that vote to their constituents back home, we’re sure.
Senate Vote 1
Senate Vote 2
Senate Vote 3
House Vote
This good bill would increase transparency in government teaching and protect parental rights in their child’s education. Parents would be allowed to access teaching materials, instructional materials, required textbooks, lesson plans, and other teaching aids used in the government’s teaching of their children. The bill would also allow parents to temporarily remove their child from classes that are engaged in teaching critical race theory or similar indoctrination curriculum. Today, with the internet, online portals, and virtual schools used in teaching, this bill could be improved by requiring teachers to provide parents with all actual materials intended to be taught to their students in advance of teaching rather than waiting for a request for the same by parents.
Status: Passed the House Education Committee and House floor, but it stalled in Senate Education after not having enough votes for the roll call. Watch that here.
🟢 HB1698 by Rep. Torres: No Income Tax on Healthcare Sharing Ministry Contributions
This bill would extend income tax exemptions to healthcare-sharing ministry contributions, similar to how contributions to traditional health insurance premiums are treated. This provides equal tax treatment under the law for those who choose alternatives to traditional health insurance policies, such as a healthcare sharing ministry, to cover healthcare costs.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1708 by Rep. Underwood: No Tax on Bonuses
This good bill would provide that there is no state income tax paid on bonuses. This bill does not pick winners and losers but favors all workers. It will increase the economic freedom of Arkansans and encourage the work ethic in Arkansas by allowing employees to keep bonuses earned. This bill could be improved by also exempting from state income tax all overtime wages.
Status: Died in House Committee at Sine Die adjournment
This bill would provide a cap on the increase of the assessed value of residential property after it is sold/transferred. The cap would be five percent (5%) for principal place of residence homestead and ten percent (10%) for principal place of residence non-homestead residential properties. This will save taxpayers money and prohibit excessive increases in assessed values when homes are sold. Please note that Conduit is in favor of reducing these real property taxes rather than simply capping their growth.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1750 by Rep. Cavenaugh: Repeal of Franchise Tax on Businesses
This good bill has been championed by Conduit for many years. It would repeal the annual franchise tax on all businesses incorporated in Arkansas ($150+ per entity). This would save businesses or entities money, especially those who may not operate or receive revenue/profits but still must pay a tax for the pleasure of operating in Arkansas. The franchise tax is referred to by many small business owners as a “nuisance tax” but more correctly as a deterrent to “doing business in Arkansas”.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1754 by Rep. Gonzales: Protection of Private Property Against Excessive Government Regulations
This good bill protects property rights. It would restrict local government to only implementing property use restrictions that are demonstrably necessary and narrowly tailored to fulfill a compelling government interest with lthe east restrictive means (applying strict scrutiny) with no reasonable alternatives. It provides a private right of action to enjoin or recover damages for violations of these property rights under the legislation, with a 5-year statute of limitations to bring an action. This protects the economic freedom of Arkansans and the use of their property against overzealous local government regulators.
Status: HB1754 passed House Judiciary on 3/18 by a voice vote. You can watch that meeting here. But after that, there was no action on the bill, and it died in House Committee at Sine Die adjournment.
This bill would protect private property owners from being double-taxed with a new and separate assessment on accessory dwelling units, such as a tiny home. Residential properties, including any tiny homes on the property, must be assessed under a single tax parcel.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1787 by Rep. Warren: Income Tax Exemption on Retirement Benefits of Law Enforcement & Firefighters
This bill would exempt from Arkansas income taxes the retirement benefits received by state and local law enforcement officers and firefighters. Conduit opposed the original 2017 bill, which exempted from income tax retirement benefits for uniform services primarily because that bill came with offsetting tax increases. This one does not. However, it would be prudent for those filing and supporting this bill (and their legal team) to refer to our Conduit article from 2017, referencing case law and a caution regarding the discriminatory practice of exempting certain groups from taxation. (Also on page 2 of this bill, line 21 appears to be a typo “(v)”.) See https://conduitforaction.org/can-we-also-exempt-teacher-retirement-from-tax-and-other-questions-about-the-governors-tax-plan/#_edn2
Status: Died in House Committee at Sine Die adjournment
🟢 HB1822 by Rep. Underwood: No Tax on Overtime Pay
This excellent bill would make overtime pay not subject to state income tax, allowing people to keep more of their earned money as well as encouraging work in this state.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1836 by Rep. Lundstrum: Video Recordings of Government Meetings Required
This good transparency bill would require government meetings tobe video-recorded and then published to the public.
Status: Withdrawn by author
This good bill would prohibit a game warden from entering onto the private property of a person without a warrant or without probable cause of injured/distressed wildlife, an emergency situation, an accident, or an imminent threat to public safety that requires immediate intervention. This will protect the private property rights of Arkansans against blanket authority granted to game wardens (government actors) to enter private property. Private causes of action are provided against game wardens who violate this law, and any arrests or property seized in violation of this law would not be admissible/valid.
Status: Withdrawn by author
🟢 HB1879 by Rep. Lundstrum: Video Recordings of City Council and County Quorum Courts
This bill is a good transparency bill that would require video recordings of all public meetings of city councils and county quorum courts, and that they be publicly posted.
Status: The AR Association of Counties and the AR Municipal League came out hard against this bill. John Wilkerson, General Counsel and Legislative Director for the Municipal League, was met with tough questions in House City, County Local. Watch those exchanges here. Lundstrum was able to get HB1879 over the hurdles on the House side, but unfortunately — the pressure was too great in Senate City, County, Local, and it died in Committee at Sine Die adjournment.
This good bill would prohibit state entities from assisting, participating with, or providing material support or materials to federal government agencies in the collection or use of a person’s electronic data or metadata unless that person gave informed consent or it is subject to a valid search warrant. This will protect those interests and rights to privacy of information that may be required to be given to a state agency, but that a federal agency may otherwise not be allowed to access or have without due process protections subject to the 4th Amendment.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1904 by Rep. Lundstrum: Decreasing Government Penalties for Tax Mistakes
This good bill would reduce penalties for those who do not timely file/pay their taxes, capping the penalty at 10%, down from the current cap of 35%. This bill has been needed for years and would make a great stride toward making the Arkansas tax system more fair to the taxpayer. As a tax professional, I have become extremely frustrated at the enormous penalties imposed on taxpayers under the current law. At one point, I filed a FOIA request to determine the amount of penalties collected by DFA in specific tax years. I was told that they do not keep up with those numbers. This fact begs the question: why do we not even know this number, and why do we impose such enormous penalties on those trying to pay their tax burdens?
Status: Died in House Committee at Sine Die adjournment
This good bill would update state tax law to follow federal tax law regarding the deduction for depreciation and expensing of property. However, since the current federal law (which we hope will be changed within a few months) is due to sunset at the end of 2025, it would be preferred that this law be amended to match any change in the federal tax code which would increase depreciation which is passed by the US Congress in 2025.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1908 by Rep. Long: Proof of Residency to Receive Welfare Benefits
This good bill would require those applying for or receiving welfare benefits to prove they are residents of Arkansas. This will prevent waste, fraud, and abuse and ensure tax dollars are only used for the truly needy.
Status: Long presented HB1908 in House Public Health but was met with resistance from both Republicans and Democrats, along with Arkansas Association of Counties and other special interests. Watch here. Long pulled the bill down, and it died in House Committee at Sine Die adjournment.
🟢 HB1909 by Rep. Long: Proof of Citizenship to Receive Welfare Benefits
This good bill would require those applying for or receiving welfare benefits to prove they are citizens.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1932 by Rep. McCollum: Repeal of Corporate Franchise Tax
This good bill would repeal the annual corporate franchise tax, which is currently a minimum of $150 paid annually by all for-profit entities (such as corporations and LLCs) for the legal right to do business in Arkansas. Under this bill, these business entities would still be required to register annually with the Secretary of State, but the franchise tax would be eliminated. This will allow Arkansas to take a step closer to becoming a business-friendly state by repealing this nuisance tax. A strong word of correction is offered to improve this bill and its effectiveness for Arkansas as a business-friendly state. This bill says that members of an LLC collected under these filings should not be disclosed to the public. That is not sufficient. It should include language that specifically states that the names of members (other than officers and registered agents) of LLCs are not to be required or collected by the SOS.
Status: Died in House Committee at Sine Die adjournment
🟢 HB1934 by Rep. McAlindon: DOGE for Arkansas
This bill would create a “DOGE” type working group to create a report to give to the Legislature no later than July 1, 2026, which makes recommendations to eliminate waste, fraud, and abuse in the Arkansas government. While Conduit routinely opposes any new committees, task forces, commissions, or other special or new groups of government actors, this new group would not be allowed any per diem, mileage, or other payments for meetings and working. As a word of caution, it appears that this group (made up mostly of Agency heads) operates at the leisure of the Governor, with the four-member Legislators having no vote. It is unclear why legislation is required to accomplish this task. Also, as a word of instruction, the Bureau of Legislative Audit annually does much of this type of work, much of which goes ignored by the Legislature as well as government agencies and is rarely brought to the attention of the public. Therefore, it is not clear what difference any findings would make that are discovered by this group. And if anything of value (such as tax dollars saved or better service for taxpayers) comes from this new DOGE working group — the Governor should get the credit.
Status: Passed the House easily. Got over to the Senate Chamber and was a bit messy. Watch here. As we originally included in our analysis, it was unclear what difference any findings would make or if anything of value would come from this DOGE working group — as it is on the federal level, right now, our lawmakers currently have the power to make cuts! Why not do that instead of political performance art? Arkansas’s Missing Budget Piece
🟢 HB1936 by Rep. R. Burkes: Primary Elections for Municipal Offices
This good bill will provide transparency in the political ideologies of municipal candidates for elected office by having partisan primaries unless the municipality specifically passes a resolution to avoid them. Too many big government politicians are elected at the local level with no primary to vet candidates and their political positions.
Status: Died in House Committee at Sine Die adjournment
