Arkansas 2025 Regular Session

Arkansas House Bill HB1750

Introduced
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.

Similar Bills

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 SB347

Minimum franchise tax.

CA SB816

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

IL HB2861

DOMESTIC FRANCHISE TAX-REPEAL

IL HB2846

FRANCHISE TAX-REPEAL

CA AB1318

Public social services: tax-exempt nonprofit organizations.

IL SB2325

BUSINESS CORP-FRANCHISE TAX

IL SB2276

REVENUE-VARIOUS