Arkansas 2023 Regular Session

Arkansas House Bill HB1026

Introduced
12/5/22  
Refer
1/9/23  
Report Pass
1/26/23  
Engrossed
1/31/23  
Refer
2/1/23  
Refer
2/6/23  
Report Pass
2/8/23  
Refer
2/9/23  
Report Pass
2/14/23  
Enrolled
2/16/23  
Chaptered
2/21/23  

Caption

To Prohibit Local Governments From Enacting An Income Tax.

Impact

The enactment of HB1026 would have a considerable impact on local government finance, as many municipalities may rely on income taxes as a source of revenue for public services and infrastructure projects. By prohibiting local income taxes, the bill may incentivize local governments to seek alternative tax revenue options or restructure existing financial models. Critics of the bill warn that this could lead to increased funding pressures on local services and a potential reduction in the quality of civic amenities, hindering community-specific responses to local economic needs.

Summary

House Bill 1026 aims to prohibit local governments in Arkansas from enacting an income tax on individuals or businesses. This significant legislative proposal seeks to amend existing state laws to ensure that no municipality has the authority to impose an income tax, thereby centralizing the income tax structure at the state level. By repealing local provisions that allowed cities to levy income taxes upon local residents and businesses, HB1026 aims to create uniformity and clarity in the state's tax regime. This is anticipated to simplify tax compliance for citizens and businesses alike, fostering a more predictable economic environment.

Sentiment

The sentiment surrounding HB1026 is mixed but leans towards strong support from proponents, such as certain legislative members who argue that preventing local income taxes aligns the state’s interests in promoting business growth and economic stability. Conversely, opponents, including some local government advocates, express concern that the bill undermines local governance, stripping cities of essential tools to generate revenue based on their unique circumstances. The debate reflects broader tensions between state power and local autonomy in governance.

Contention

Notable points of contention among lawmakers include discussions on the balance of authority between state and local governments. Supporters of HB1026 argue that a centralized tax structure will prevent a fragmented approach to taxation, which can complicate state economic policy. Meanwhile, opponents are concerned that it represents an overreach by the state legislature, compromising the ability of municipalities to respond flexibly to the fiscal challenges they face. As the bill progresses, these themes are expected to dominate discussions surrounding revenue generation and local governance authority.

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 HR1009

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business.

AR SR5

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business.

AR HB1096

An Act For The Office Of The Treasurer Of State - Refund Of Local Taxes Supplemental Appropriation.

AR HB1030

An Act For The Office Of The Treasurer Of State - Refund Of Local Taxes Appropriation For The 2024-2025 Fiscal Year.

AR HB1023

An Act To Make An Appropriation For State Turnback For Counties And Municipalities By The Office Of The Treasurer Of State For The Fiscal Year Ending June 30, 2025; And For Other Purposes.

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 HR1015

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 HB1026

An Act For The Department Of Commerce - State Bank Department And State Securities Department Appropriation For The 2024-2025 Fiscal Year.

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.

Similar Bills

No similar bills found.