Arkansas 2024 1st Special Session

Arkansas House Bill HB1001

Introduced
6/14/24  
Refer
6/17/24  
Report Pass
6/17/24  
Engrossed
6/18/24  
Refer
6/18/24  
Report Pass
6/18/24  
Enrolled
6/19/24  
Chaptered
6/19/24  

Caption

To Reduce The Income Tax Levied On Individuals, Trusts, Estates, And Corporations; To Transfer Surplus Funds To The Arkansas Reserve Fund Set-aside; And To Declare An Emergency.

Impact

The financial implications of HB 1001 are substantial for both individual taxpayers and the state’s revenue stream. By adjusting the income tax brackets, the bill aims to lower the overall tax burden for many taxpayers, potentially stimulating local spending and investment. Furthermore, the legislation includes a provision for transferring surplus funds to the Arkansas Reserve Fund Set-Aside, which serves to bolster the state's financial reserves and ensure the effective operation of government services.

Summary

House Bill 1001 is a proposed act aimed at reducing the income tax levied on individuals, trusts, estates, and corporations in Arkansas. The bill outlines a new tax structure that adjusts existing tax brackets to provide tax relief, particularly targeting low to middle-income earners. The proposed changes are set to take effect in the tax year beginning January 1, 2024, and are designed to foster economic growth by improving the disposable income of Arkansas residents.

Sentiment

Overall, the sentiment regarding HB 1001 appears to be favorable among its supporters, who argue that the bill will enhance economic conditions by providing taxpayers with more money to spend and invest in the Arkansas economy. However, there are concerns among some legislators about the potential long-term effects of reduced tax revenues on public services and infrastructure, which could lead to contentious debate during legislative discussions.

Contention

Notable points of contention surrounding HB 1001 include discussions about the adequacy of the tax reductions in addressing the financial needs of Arkansas residents versus the potential risks of significantly diminishing government funding. Critics argue that though tax cuts might be politically popular, they must be balanced with the necessity of maintaining sufficient funds for essential state services. This divergence in viewpoints may lead to a robust legislative discourse as the bill is considered.

Companion Bills

No companion bills found.

Previously Filed As

AR SB549

To Reduce The Income Tax Rates Applicable To Individuals, Trusts, Estates, And Corporations.

AR SB8

To Reduce The Income Tax Rates Applicable To Individuals, Trusts, Estates, And Corporations; To Create An Inflationary Relief Income Tax Credit For Certain Taxpayers; And To Declare An Emergency.

AR SB1

To Create And Transfer Funds To The Arkansas Reserve Fund Set-aside In The Restricted Reserve Fund To Allow That Additional Funds May Be Made Available For State Departments, Agencies, And Institutions; And For Other Purposes.

AR HB1004

To Create And Transfer Funds To The Arkansas Reserve Fund Set-aside In The Restricted Reserve Fund To Allow That Additional Funds May Be Made Available For State Departments, Agencies, And Institutions; And For Other Purposes.

AR HB1688

To Amend Various Provisions Of The Arkansas Code Concerning Public School Funding Amounts; And To Declare An Emergency.

AR SB578

An Act To Transfer Funds, Define Monies Available In The Restricted Reserve Fund, And To Allow Additional Funds For State Departments, Agencies And Institutions; And For Other Purposes.

AR SB386

To Repeal The Arkansas River Navigation System Fund; To Provide Additional Funding For The Arkansas Port, Intermodal, And Waterway Development Grant Program Fund; And To Create A Waterways Investment Income Tax Credit.

AR HB1614

To Establish The Water And Sewer Treatment Facilities Grant Program; To Transfer Funding From The Securities Reserve Fund; And To Declare An Emergency.

AR HB1097

To Reduce The Top Marginal Tax Rate For Individual Taxpayers.

AR HB1780

Concerning Cybersecurity Insurance; To Establish The Arkansas Self-funded Cyber Response Program And The Arkansas Cyber Response Board; And To Create The Arkansas Self-funded Cyber Response Program Trust Fund.

Similar Bills

LA SB143

Provides for the transfer, deposit, and use of monies among state funds. (7/1/18) (EG INCREASE GF RV See Note)

LA HB379

Provides for the transfer, deposit, and use of certain treasury funds (EG SEE FISC NOTE GF RV See Note)

NM SB48

Gen Appropriations And Auth Expenditures

NM SB1

Appropriations & Expenditures

NM SB192

Additional Appropriations & Confidentiality

CA AB1420

Cannabis: licensing fees.

MO SB3

Modifies provisions relating to taxation

CA AB3151

Escrow agents: asset requirements.