Arkansas 2022 1st Special Session

Arkansas Senate Bill SB1

Introduced
8/8/22  
Refer
8/9/22  
Report Pass
8/9/22  
Engrossed
8/10/22  
Refer
8/10/22  
Report Pass
8/10/22  
Enrolled
8/11/22  
Chaptered
8/11/22  

Caption

To Reduce Arkansas Income Taxes; To Adopt Federal Law On Depreciation And Expensing Of Property; To Create An Income-tax Credit For Certain Taxpayers; And To Declare An Emergency.

Impact

The bill is expected to significantly reduce revenue for Arkansas as it adjusts tax rates and credits, reflecting a proactive response to the state's substantial budget surplus. By implementing these changes, the legislation aims to return excess funds to residents while also addressing growing concerns over inflation. As a result, tax rates are set to decline gradually over the coming years, providing immediate financial relief to taxpayers.

Summary

Senate Bill 1 (SB1) proposes a series of changes to Arkansas’s income tax laws, primarily aimed at reducing tax rates for individuals and corporations. The legislation lowers the income tax rates for residents earning up to $84,500 and introduces tax credits for various income brackets. Additionally, it aligns Arkansas law with federal standards regarding property depreciation and expensing, enabling taxpayers to benefit from the same practices recognized at the federal level.

Sentiment

The general sentiment surrounding SB1 is notably positive among those advocating for lower taxes and fiscal relief. Proponents argue that the bill will economically empower Arkansans by returning tax dollars, thus allowing families to retain more of their income. However, concerns have been raised regarding the long-term implications of reduced tax revenue on public services and state funding, which some critics fear could lead to budget shortfalls down the line.

Contention

Noteworthy points of contention surrounding SB1 include discussions on how the immediate tax benefits will be funded without compromising essential state services. Legislators are divided on whether the expected budget surplus can sustain these reductions over time without significantly impacting future fiscal stability. Additionally, the forecasted reliance on fixed tax structures amidst inflationary pressures is a concern for some stakeholders who advocate for a more nuanced approach to tax reform.

Companion Bills

No companion bills found.

Previously Filed As

AR SB78

To Amend The Arkansas Data Centers Act Of 2023; To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business; And To Declare An Emergency.

AR SB79

To Amend The Arkansas Data Centers Act Of 2023; To Provide For The Regulation Of Digital Asset Mining Businesses; And To Declare An Emergency.

AR SB77

To Amend The Uniform Classification And Compensation Act; And To Declare An Emergency.

AR HR1020

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Acts Of 2023, To Regulate Digital Asset Mining Businesses And Businesses Utilizing A Blockchain Network, And To Declare An Emergency.

AR SR17

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Acts Of 2023, To Regulate Digital Asset Mining Businesses And Businesses Utilizing A Blockchain Network, And To Declare An Emergency.

AR SB80

To Amend The Revenue Stabilization Law; To Create Funds, To Repeal Funds, And To Make Transfers To And From Funds And Fund Accounts; And To Declare An Emergency.

AR HB1097

To Amend The Revenue Stabilization Law; To Create Funds, To Repeal Funds, And To Make Transfers To And From Funds And Fund Accounts; And To Declare An Emergency.

AR SR16

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Amend The Requirements For A Digital Asset Mining Business Or Business Using A Blockchain Network.

AR SB51

An Act For The University Of Arkansas For Medical Sciences Appropriation For The 2024-2025 Fiscal Year.

AR SB21

An Act For The Arkansas State Game And Fish Commission Appropriation For The 2024-2025 Fiscal Year.

Similar Bills

CA SB898

Enforcement of judgments: exemptions.

CA AB3151

Escrow agents: asset requirements.

CA AB1172

Escrow agents: asset and accounting requirements.

CT HB07272

An Act Concerning The Indexing Of Personal Income Tax Thresholds And Personal Exemption Amounts, The Establishment Of A Child Tax Credit And The Deduction And Withholding Of Personal Income Tax From Certain Payments And Distributions.

AR HB1002

To Reduce Arkansas Income Taxes; To Adopt Federal Law On Depreciation And Expensing Of Property; To Create An Income-tax Credit For Certain Taxpayers; And To Declare An Emergency.

CA SB1477

Enforcement of judgments: wage garnishment.

AR HB1004

To Reduce Arkansas Income Taxes; To Adopt Federal Law On Depreciation And Expensing Of Property; To Create An Income-tax Credit For Certain Taxpayers; And To Declare An Emergency.

CA SB858

Health care service plans: discipline: civil penalties.