Arkansas House Bill HB1972

Arkansas 2025 Regular Session

• Introduced: 4/2/25
• Refer: 4/2/25
• Failed: 5/5/25

Caption

To Create A Sales And Use Tax Exemption For The Helena West Helena Future Leaders Youth Sports Association.

Impact

The implementation of HB1972 would amend the Arkansas Code by adding a new provision to the section governing sales tax exemptions. By specifically exempting the Future Leaders Youth Sports Association from sales and use taxes, the bill is designed to encourage the growth of local youth sports programs, which can play a significant role in community cohesion and the development of young athletes. This adjustment may also set a precedent for other organizations seeking similar exemptions, thus highlighting a targeted approach to supporting youth and community development efforts.

Summary

House Bill 1972 proposes to create a sales and use tax exemption specifically for the Helena West Helena Future Leaders Youth Sports Association. This legislative measure aims to relieve the financial burden on the organization by allowing it to operate without incurring additional sales tax on purchases related to its activities. The intention behind this bill is to support youth sports initiatives in the Helena West Helena area by facilitating access to resources without the added cost of sales tax, thereby encouraging community engagement and fostering youth participation in sports.

Contention

While the bill focuses on the benefits to the youth sports association, it may raise questions about equity in tax legislation. Critics could argue that providing exemptions to specific organizations might inadvertently create disparities among other similar groups that are not granted similar exemptions. The bill's narrow focus on the Helena West Helena area could spark discussions about whether this creates an uneven playing field for youth organizations across the state, thereby inviting scrutiny regarding local versus state interests in funding youth programs.