Arkansas 2025 Regular Session

Arkansas House Bill HB1750

Introduced
3/12/25  
Refer
3/12/25  

Caption

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

Impact

The repeal of the corporate franchise tax is anticipated to have significant implications on state revenues and the regulatory landscape for businesses. Proponents of HB1750 suggest that removing this tax would foster economic development by easing the financial burden on businesses, thus encouraging new investments and potentially leading to job creation. This aligns with a broader trend of tax reform aimed at enhancing the economic landscape of Arkansas by reducing corporate tax obligations.

Summary

House Bill 1750 aims to repeal the Arkansas Corporate Franchise Tax Act of 1979, which imposed a tax on the capital stock of corporations operating in Arkansas. This tax is assessed regardless of a corporation’s profitability, making it particularly burdensome for new enterprises and those facing economic challenges. By eliminating this tax, the bill intends to reduce financial pressures on businesses, promote a more favorable environment for corporate growth, and increase Arkansas's competitiveness, as only sixteen states still retain a similar tax system.

Contention

Despite the potential benefits, there may be notable contention surrounding the bill. Critics argue that the repeal could lead to a significant shortfall in state revenue, which traditionally funds essential public services. Furthermore, some stakeholders may express concerns that without this tax, there may be less accountability for corporations and their contributions to the local economy. The bill’s advocates will likely need to address these concerns to gain broader support among legislators and the public.

Companion Bills

No companion bills found.

Previously Filed As

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 SB207

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.

AR HB1040

To Repeal The Arkansas Legal Insurance Act.

AR HB1783

To Amend The Arkansas Franchise Practices Act.

AR HB1285

To Make Technical Corrections To Title 14 Of The Arkansas Code Concerning Local Government.

AR HB1291

To Make Technical Corrections To Title 23 Of The Arkansas Code Concerning Public Utilities And Regulated Industries.

AR SB278

To Terminate The Arkansas Health And Opportunity For Me Program; And To Transfer All Beneficiaries In The Arkansas Home And Opportunity For Me Program To The Traditional Arkansas Medicaid Program.

AR SB101

To Amend Various Provisions Of The Arkansas Code As They Pertain To The University Of Arkansas.

AR SB495

To Create The Protect Arkansas Act; To Amend Arkansas Law Concerning Sentencing And Parole; To Amend Arkansas Law Concerning Certain Criminal Offenses; And To Create The Legislative Recidivism Reduction Task Force.

AR SB319

To Change The Name Of The Arkansas Home Inspector Registration Board; To Make Corresponding Technical Changes; To Clarify Board Membership And Succession; And To Permit Renewal Notices To Be Sent By Electronic Mail.

Similar Bills

CA AB2503

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

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.

AR SB207

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.

CA AB1432

Minimum franchise tax: annual tax: businesses.

CA SB347

Annual tax: partnerships and LLCs.

CA AB806

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

CA SB349

Minimum franchise tax.