Arkansas 2023 Regular Session

Arkansas Senate Bill SB207

Introduced
2/7/23  
Refer
2/7/23  
Report Pass
2/22/23  
Engrossed
2/23/23  
Refer
2/23/23  
Report Pass
3/14/23  
Refer
3/16/23  
Report Pass
3/29/23  
Enrolled
3/31/23  
Chaptered
4/19/23  

Caption

To Modify The Arkansas Corporate Franchise Tax Act Of 1979; And To Create The Secretary Of State Business And Commercial Services Electronic Filing System Special Fund.

Impact

The proposed adjustments will fundamentally change how corporations in Arkansas manage their franchise tax obligations. By establishing a dedicated fund for electronic filing systems, the bill not only optimizes current operations but also aims to reduce potential administrative errors related to manual filing processes. Furthermore, it reinforces current corporate tax status by attaching penalties for noncompliance, which ensures that corporations remain vigilant in fulfilling their tax responsibilities. These changes could lead to increased revenue for the state while incentivizing better corporate compliance.

Summary

Senate Bill 207 intends to amend the Arkansas Corporate Franchise Tax Act of 1979. It aims to streamline administrative processes associated with the franchise tax by facilitating the creation of a special fund for the Secretary of State's business and commercial services electronic filing system. This initiative is designed to enhance efficiency in the management of corporate filing requirements and revenue collection in Arkansas. The bill emphasizes modernizing the state's corporate tax system and adopting technological advancements for a smoother user experience for businesses.

Sentiment

General sentiment around SB 207 appears to be positive, with many stakeholders recognizing the need for modernization within the taxation system. Proponents of the bill argue that it addresses critical issues surrounding efficiency and streamlining both filing and payment processes for corporations. However, some may express concerns about potential costs associated with implementing the new electronic system or the degree of regulation it might introduce. Nevertheless, the overall discussion supports the bill as a constructive step towards enhancing Arkansas's business climate.

Contention

While SB 207 seems largely favored, there are notable contentions regarding its implications for corporate accountability and penalties assessed for non-compliance. Critics may argue that the focus on automation and the establishment of processing fees could disproportionately affect smaller businesses that may lack resources to adapt quickly. These aspects underline a necessary balance between improved revenue collection and ensuring that compliance measures do not become overwhelming, particularly for entities with limited administrative capacities.

Companion Bills

No companion bills found.

Similar Bills

CA AB2503

Corporations: limited liability companies: dissolution: cancellation: abatement of taxes.

AR HB1750

To Repeal The Arkansas Corporate Franchise Tax Act Of 1979; And To Make Conforming Changes.

AR HB1239

To Amend Laws Concerning The Corporate Franchise Tax; To Repeal The Arkansas Corporate Franchise Tax Act Of 1979; And To Make Conforming Changes.

AR HB1932

To Amend Laws Concerning The Corporate Franchise Tax; To Repeal The Arkansas Corporate Franchise Tax Act Of 1979; And To Require An Annual Report For Corporations.

CA AB1432

Minimum franchise tax: annual tax: businesses.

CA SB347

Minimum franchise tax.

CA AB806

Taxation: corporations: minimum franchise tax: limited liability companies: annual tax: suspension.

CA SB349

Minimum franchise tax.