Arkansas 2023 Regular Session

Arkansas Senate Bill SB461

Introduced
3/23/23  
Refer
3/23/23  
Report Pass
3/30/23  
Engrossed
3/30/23  
Refer
3/30/23  
Report Pass
4/4/23  
Enrolled
4/6/23  
Chaptered
4/11/23  

Caption

To Amend The Arkansas Historic Rehabilitation Income Tax Credit Act; And To Amend The Amount Of The Arkansas Historic Rehabilitation Income Tax Credit.

Impact

If enacted, SB 461 would lead to significant changes in how historic rehabilitations are funded through tax credits. For cities with populations below 10,000, the tax credit could increase to 40%, while mid-sized cities would receive a 35% credit, and larger cities would maintain a 30% credit. This tiered approach is designed to stimulate economic activity in smaller, less populated areas that may benefit the most from investment, thus potentially leading to revitalized communities and preservation of historical sites.

Summary

Senate Bill 461, titled 'To Amend The Arkansas Historic Rehabilitation Income Tax Credit Act,' seeks to revise the existing framework of the tax credits available for historic rehabilitation projects in Arkansas. The bill proposes adjustments to the percentages of the tax credit based on the population size of the city where the rehabilitation takes place. Specifically, it increases the tax credit for projects in smaller cities, thus incentivizing investment in underdeveloped areas. This change is aimed at enhancing urban renewal efforts and promoting economic growth through the rehabilitation of historic properties across the state.

Sentiment

The overall sentiment surrounding SB 461 is positive, especially among legislators who advocate for community development and historic preservation. Supporters argue that this bill will not only stimulate local economies but also maintain the cultural heritage of Arkansas. However, some concerns were raised regarding the fiscal implications of increasing tax credits, questioning whether the projected economic growth will offset the potential loss in tax revenue for the state.

Contention

While there is considerable support for the bill, contention arises concerning the allocation of state resources and the long-term sustainability of such tax incentives. Critics point out that while investing in historic properties is commendable, it should not disproportionately burden the state’s budget. The debate highlights a balancing act between fostering economic development and ensuring that state funding remains stable without compromising essential services.

Companion Bills

No companion bills found.

Previously Filed As

AR HB1027

An Act For The Department Of Commerce - Arkansas Rehabilitation Services Appropriation For The 2024-2025 Fiscal Year.

AR HR1004

To Recognize The Arkansas Committee Of The National Museum Of Women In The Arts For Thirty-five Years Of Creative Contributions To The Citizens Of Arkansas And Continuous Support Of Women Artists In Arkansas.

AR HCR1002

To Recognize The Arkansas Committee Of The National Museum Of Women In The Arts For Thirty-five Years Of Creative Contributions To The Citizens Of Arkansas And Continuous Support Of Women Artists In Arkansas.

AR SR23

To Recognize The Arkansas Committee Of The National Museum Of Women In The Arts For Thirty-five Years Of Creative Contributions To The Citizens Of Arkansas And Continuous Support Of Women Artists In Arkansas.

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 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 SB51

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

AR HCR1001

To Recognize Ralph Wilcox And The Division Of Arkansas Heritage For Their Work In Preserving The Remaining Structures And History Of The Rosenwald Schools In Arkansas.

AR HB1002

An Act For The Arkansas House Of Representatives - Staff Appropriation For The 2024-2025 Fiscal Year.

AR SB37

An Act For The Department Of Education - Arkansas School For The Blind And Arkansas School For The Deaf Appropriation For The 2024-2025 Fiscal Year.

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