Stricken language would be deleted from and underlined language would be added to present law.
*ANS142* 02/03/2025 8:12:24 AM ANS142
State of Arkansas 1
95th General Assembly A Bill 2
Regular Session, 2025 SENATE BILL 179 3
4
By: Senator J. Boyd 5
By: Representative L. Johnson 6
7
For An Act To Be Entitled 8
AN ACT TO ESTABLISH THE STRENGTHEN ARKANSAS HOMES 9
ACT; TO CREATE THE STRENGTHEN ARKANSAS HOMES PROGRAM 10
PREMIUM TAX FUND; AND FOR OTHER PURPOSES. 11
12
13
Subtitle 14
TO ESTABLISH THE STRENGTHEN ARKANSAS 15
HOMES ACT; AND TO CREATE THE STRENGTHEN 16
ARKANSAS HOMES PROGRAM PREMIUM TAX FUND. 17
18
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 19
20
SECTION 1. Arkansas Code § 19 -6-301, concerning special revenues 21
enumerated, is amended to add an additional subdivision to read as follows: 22
(276) Those insurance premium taxes as specified in § 26 -57-610. 23
24
SECTION 2. Arkansas Code Title 19, Chapter 6, Subchapter 8, is amended 25
to add an additional section to read as follows: 26
19-6-845. Strengthen Arkansas Homes Program Premium Tax Fund. 27
(a) There is created on the books of the Treasurer of State, the 28
Auditor of State, and the Chief Fiscal Officer of the State a special revenue 29
fund to be known as the "Strengthen Arkansas Homes Program Premium Tax Fund". 30
(b) The fund shall consist of those special revenues as specified in § 31
19-6-301(276), there to be used for the Strengthen Arkansas Homes Program as 32
set out in § 23-88-601 et seq. 33
(c)(1) The fund shall be administered by and disbursed at the 34
direction of the Insurance Commissioner. 35
(2) Moneys shall not be appropriated from the fund for any 36 SB179
2 02/03/2025 8:12:24 AM ANS142
purpose except for the Strengthen Arkansas Homes Program. 1
(d) All moneys deposited into the fund shall not be subject to a 2
deduction, tax, levy, or other type of assessment. 3
(e) Moneys remaining in the fund at the end of each fiscal year shall 4
carry forward and be made available for the purposes stated in this section 5
in the next fiscal year. 6
7
SECTION 3. Arkansas Code § 23 -75-119(a), concerning the premium tax on 8
hospital and medical services corporations, is amended to read as follows: 9
(a)(1) The officers of every foreign or alien corporation, and the 10
officers of every domestic corporation, transacting business under this 11
chapter shall, at the time of making its annual statement, file with the 12
Insurance Commissioner a sworn statement of its net direct written premiums 13
for the year ending December 31 next preceding from subscribers residing in 14
this state and shall pay into the State Treasury a premium tax of two and 15
one-half percent (2.5%) on its net direct written premiums in compliance with 16
the provisions of § 26 -57-601 et seq. as a tax for the privilege of 17
transacting business in this state. 18
(2) The total premium tax levied under subdivision (a)(1) of 19
this section shall be levied in two (2) parts as follows: 20
(A) After the distribution of the amount stated under 21
subdivision (a)(1) of this section, twelve million dollars ($12,000,000), or 22
as much as remains available for a total of twelve million dollars 23
($12,000,000), shall be deposited into the Strengthen Arkansas Homes Program 24
Premium Tax Fund to be used for the purposes stated under § 23 -88-610; and 25
(B) The remainder of revenues shall be deposited into the 26
State Treasury as general revenues. 27
28
SECTION 4. Arkansas Code § 23 -76-131(c), concerning the distribution 29
of the tax revenue generated by the tax on premiums paid to health 30
maintenance organizations, is amended to read as follows: 31
(c)(1) The premium tax levied under this section shall be levied in 32
two (2) parts as follows: 33
(A) After the distribution of the amount computed under 34
subdivision (a)(1)(B) of this section, twelve million dollars ($12,000,000), 35
or as much as remains available for a total of twelve million dollars 36 SB179
3 02/03/2025 8:12:24 AM ANS142
($12,000,000), shall be deposited into the Strengthen Arkansas Homes Program 1
Premium Tax Fund to be used for the purposes stated under § 23 -88-610; and 2
(B) The remainder of revenues shall be deposited into the 3
State Treasury as general revenues. 4
(2) The commissioner shall deposit all taxes collected under 5
this section into the State Treasury as general revenues as follows: 6
(A) After the distribution of the amount stated under 7
subdivision (a)(1)(B) of this section, twelve million dollars ($12,000,000), 8
or as much as remains available for a total of twelve million dollars 9
($12,000,000), shall be deposited into the fund to be used for the purposes 10
stated under § 23-88-610; and 11
(B) The remainder of revenues shall be deposited into the 12
State Treasury as general revenues . 13
14
SECTION 5. Arkansas Code Title 23, Chapter 88, is amended to add an 15
additional subchapter to read as follows: 16
17
Subchapter 6 — Strengthen Arkansas Homes Act 18
19
23-88-601. Title. 20
This subchapter shall be known and may be cited as the "Strengthen 21
Arkansas Homes Act". 22
23
23-88-602. Definitions. 24
As used in this subchapter: 25
(1) "Certificate of compliance" means a certificate of 26
compliance with the most recent version of an applicable FORTIFIED Home 27
construction standard from the Insurance Institute for Business & Home Safety 28
or a successor entity; 29
(2) "Construct" means to build, equip, install, or otherwise 30
develop insurable property; 31
(3) "Cost to upgrade a single -family dwelling" means the cost 32
required to upgrade a single -family dwelling to meet or exceed the 33
construction standards required for the dwelling to comply with the most 34
recent version of an applicable FORTIFIED Home construction standards 35
published by the Insurance Institute for Business & Home Safety or a 36 SB179
4 02/03/2025 8:12:24 AM ANS142
successor entity; 1
(4)(A) "Insurable dwelling" means a single -family dwelling that 2
is a detached structure and is located on, or affixed to, residential real 3
estate. 4
(B) "Insurable dwelling" does not include manufactured 5
homes, mobile homes, or condominiums; 6
(5) "Non-FORTIFIED dwelling" means a dwelling that does not 7
comply with the most recent version of an applicable FORTIFIED Home 8
construction standards published by the Insurance Institute for Business & 9
Home Safety or a successor entity; and 10
(6)(A) "Retrofitting" is the process of modifying an existing 11
building or structure after it has been constructed and occupied. 12
(B) "Retrofitting" includes retrofit. 13
14
23-88-603. Strengthen Arkansas Homes Program. 15
(a) There is established within the State Insurance Department the 16
Strengthen Arkansas Homes Program. 17
(b) The program is created for the purpose of providing financial 18
grants to real property owners and nonprofit organizations to assist and 19
promote the mitigation of losses to insurable dwellings due to catastrophic 20
wind events, including hail, according to FORTIFIED Home construction 21
standards published by the Insurance Institute for Business & Home Safety or 22
a successor entity. 23
(c) This subchapter does not create an entitlement for a property 24
owner or obligate the state to fund the inspection, construction, or 25
retrofitting of residential property in this state. 26
(d) The department may apply for financial grants to construct or 27
retrofit insurable dwellings to resist loss due to a tornado, other 28
catastrophic windstorm events, or hail and deposit the funds into the 29
Strengthen Arkansas Homes Program Premium Tax Fund. 30
(e)(1) The department may make grants or funding available to a 31
nonprofit entity for a project to construct or retrofit an insurable dwelling 32
to resist loss due to a tornado, other catastrophic windstorm events, or hail 33
if the grant or funding to a nonprofit entity is allowable under grant or 34
funding rules, requirements, guidelines, or criteria. 35
(2) A nonprofit entity under subdivision (e)(1) of this section 36 SB179
5 02/03/2025 8:12:24 AM ANS142
shall: 1
(A) Agree to administer the grants or funding as the 2
program would be required to administer grants or funding; and 3
(B) Provide documentation to the department in a timely 4
manner as requested by the department. 5
(f)(1) Loss mitigation projects shall be based upon the securing of 6
required local permits and applicable inspections in keeping with local 7
building codes and the Insurance Institute for Business & Home Safety's 8
FORTIFIED Home construction standards as adopted by rule by the Insurance 9
Commissioner. 10
(2) A loss mitigation project is subject to random reinspection 11
of all projects under the program. 12
13
23-88-604. Eligibility. 14
(a)(1) The owner of an insurable dwelling is eligible to apply for a 15
grant under the Strengthen Arkansas Homes Program if the owner of an 16
insurable dwelling meets the eligibility requirements as stated by the State 17
Insurance Department for each grant type, either FORTIFIED Roof or FORTIFIED 18
Silver. 19
(2) The eligibility requirements under subdivision (a)(1) of 20
this section shall include without limitation: 21
(A) That the residential property owner shall own an 22
insurable dwelling that has been granted a homestead exemption; 23
(B) That the owner of the insurable dwelling shall claim 24
his or her primary residence in a county where grants are being approved; 25
(C) That an insurable dwelling to be constructed or 26
retrofitted shall be an owner -occupied single-family primary residence; 27
(D)(i) That the insurable dwelling shall be in good repair 28
unless damaged by a tornado, other catastrophic windstorm events, or hail, 29
and the insurable dwelling owner is eligible to receive a grant under the 30
Strengthen Arkansas Homes Act. 31
(ii) The home repair shall not be part of an 32
insurance claim; 33
(E)(i) That an evaluator certified by the Insurance 34
Institute for Business & Home Safety shall: 35
(a) Prequalify the insurable dwelling as 36 SB179
6 02/03/2025 8:12:24 AM ANS142
suitable for construction or retrofitting under the Strengthen Arkansas Homes 1
Program; and 2
(b) Identify improvements required to achieve 3
an Insurance Institute for Business & Home Safety FORTIFIED Roof, FORTIFIED 4
Silver, or successor designation, or a similar standard approved by rule by 5
the Insurance Commissioner. 6
(ii) An insurable dwelling owner shall: 7
(a) Select the evaluator under subdivision 8
(a)(2)(E)(i) of this section from a list provided by the department under the 9
Strengthen Arkansas Homes Program; and 10
(b) Pay the evaluator's fee out -of-pocket; and 11
(F) That the insurable dwelling owner shall: 12
(i) Obtain bids from at least three (3) contractors 13
certified by the Insurance Institute for Business & Home Safety and approved 14
under the Strengthen Arkansas Homes Program unless three (3) contractors 15
certified by the Insurance Institute for Business & Home Safety are not 16
available to provide bids in a geographic area where grants are offered, then 17
a bid equivalent to the number of available contractors certified by the 18
Insurance Institute for Business & Home Safety is acceptable; 19
(ii) Construct or retrofit the insurable dwelling to 20
the Insurance Institute for Business & Home Safety FORTIFIED Roof or 21
FORTIFIED Silver designation, or successor designation, or a similar standard 22
approved by rule by the commissioner, which shall include a hail supplement; 23
(iii)(a) Provide proof of an in -force policy 24
providing wind insurance on the insurable dwelling. 25
(b) If the insurable dwelling owner does not 26
have wind insurance at the time of the grant application, he or she shall 27
provide proof of wind insurance coverage within thirty (30) days from the 28
time the insurable dwelling receives certification from the Insurance 29
Institute for Business & Home Safety; and 30
(iv)(a) If the insurable dwelling is in a Special 31
Flood Hazard Area, provide proof of an in -force flood insurance policy. 32
(b) The flood insurance policy under 33
subdivision (a)(2)(F)(iv)(a) of this section may be from the National Flood 34
Insurance Program or a private carrier. 35
(b) An applicant for a Strengthen Arkansas Homes Program grant under 36 SB179
7 02/03/2025 8:12:24 AM ANS142
this subchapter shall file an application with the department in the form and 1
manner prescribed by the commissioner. 2
(c) Documents, materials, and other information submitted to the 3
department by the owner of an insurable dwelling or an insurance company in 4
support of a Strengthen Arkansas Homes Program grant application shall be 5
confidential and not subject to the Freedom of Information Act of 1967, § 25 -6
19-101 et seq. 7
(d) Documents, materials, and other information submitted to the 8
department by the owner of an insurable dwelling or an insurance company 9
shall not be: 10
(1) Subject to a public records request under the Freedom of 11
Information Act of 1967, § 25 -19-101 et seq.; 12
(2) Subject to subpoena; 13
(3) Subject to discovery; or 14
(4) Admissible in evidence in a private civil action. 15
(e) The owner of insurable dwelling shall use Strengthen Arkansas 16
Homes Program grant funds to retrofit an insurable dwelling to resist loss 17
due to a tornado, other catastrophic windstorm events, or hail. 18
(f)(1) A loss mitigation project shall be completed within three (3) 19
months of the date the applicant receives notice of the Strengthen Arkansas 20
Homes Program grant approval. 21
(2) Failure to complete the project in the time allotted under 22
subdivision (f)(1) of this section may result in forfeiture of the Strengthen 23
Arkansas Homes Program grant. 24
(g)(1) Strengthen Arkansas Homes Program grant funds shall only be 25
paid once a certificate has been issued for the Insurance Institute for 26
Business & Home Safety FORTIFIED Roof or FORTIFIED Silver designation, or 27
successor designation, as approved by the commissioner. 28
(2) The Strengthen Arkansas Homes Program grant funds shall be 29
paid by the commissioner, on behalf of the owner of the insurable dwelling, 30
directly to the contractor who performed the loss mitigation work. 31
(h)(1) The department shall accept Strengthen Arkansas Homes Program 32
grant applications on a first -come, first-served basis. 33
(2) An application submitted under subdivision (h)(1) of this 34
section shall be given priority if the applicant: 35
(A) Lives in a location that, based on historical data, 36 SB179
8 02/03/2025 8:12:24 AM ANS142
has a higher susceptibility to tornadoes, other catastrophic windstorm 1
events, or hail; or 2
(B) Meets any other criteria the commissioner determines 3
is appropriate to meet the purpose of the Strengthen Arkansas Homes Program. 4
(i) An entity providing funds to the Strengthen Arkansas Homes Program 5
shall be permitted to establish additional rules and guidelines under which 6
those funds may be used if the rules and guidelines do not violate any state 7
or federal law or department rules. 8
(j) The department may conduct a random audit of funds, records, and 9
properties to detect fraud or for any other reason. 10
11
23-88-605. Contractor requirements. 12
(a) Under the Strengthen Arkansas Homes Program, the owner of an 13
insurable dwelling shall hire a contractor certified by the Insurance 14
Institute for Business & Home Safety who can perform work that satisfies the 15
standards under this subchapter and the rules adopted by the Insurance 16
Commissioner. 17
(b) The State Insurance Department shall not endorse or otherwise 18
provide preferential treatment to a contractor. 19
(c)(1) The owner of an insurable dwelling is responsible for an amount 20
owed to a contractor that exceeds awarded program grant funds. 21
(2) The amount owed to a contractor that exceeds the awarded 22
program grant funds shall be disclosed to the owner, reflected on the bid 23
sheet, and approved by the owner before work begins. 24
(3) A contractor shall not bill the owner for additional 25
expenses after retrofit work is completed. 26
(d) To be eligible to work on a project funded by the program as a 27
contractor, a contractor shall: 28
(1) Meet the program requirements under subsection (e) of this 29
section; and 30
(2) Maintain a current copy of all applicable certificates, 31
licenses, and proof of insurance coverages with the program office. 32
(e) The program requirements for a contractor to participate in the 33
program include without limitation: 34
(1) That the contractor holds a valid and active contractor's 35
license or registration in Arkansas and is free from all disciplinary action 36 SB179
9 02/03/2025 8:12:24 AM ANS142
by the applicable licensing board; 1
(2) That the contractor is registered to do business in Arkansas 2
with the Secretary of State; 3
(3) That the contractor has an in -force general liability policy 4
with at least five hundred thousand dollars ($500,000) in liability coverage; 5
(4) That the contractor has workers' compensation and employer's 6
liability insurance as required by Arkansas law; 7
(5)(A) That the contractor holds an active Insurance Institute 8
for Business & Home Safety FORTIFIED Roof contractor certification or 9
FORTIFIED professional certification. 10
(B) The contractor is responsible for paying all fees 11
associated with certification and training; 12
(6) That the contractor has successfully registered as a 13
supplier or payee with the Department of Finance and Administration; 14
(7) That the contractor shall maintain accurate contact 15
information with the State Insurance Department and notify the State 16
Insurance Department within ten (10) days of any changes in his or her 17
contact information; 18
(8) That the contractor agrees to follow the program's 19
procedures and rules as promulgated by the commissioner; 20
(9) That the contractor shall not have a financial interest in a 21
project funded by the program for which the contractor performs work other 22
than receiving payment on behalf of the owner of an insurable dwelling from 23
the program; 24
(10) That the contractor shall report to the program any 25
potential conflict of interest before work commences; and 26
(11) That the contractor shall not be the evaluator for a 27
project funded under the program. 28
29
23-88-606. Evaluator requirements. 30
(a) To be eligible to work on a project funded by the Strengthen 31
Arkansas Homes Program as an evaluator, an evaluator shall: 32
(1) Meet the program requirements under subsection (b) of this 33
section; and 34
(2) Maintain a current copy of all applicable certificates, 35
licenses, and proof of insurance coverage with the program office. 36 SB179
10 02/03/2025 8:12:24 AM ANS142
(b) The program requirements for a contractor to participate in the 1
program include: 2
(1)(A) That the evaluator is in good standing with the Insurance 3
Institute for Business & Home Safety and maintains an active Insurance 4
Institute for Business & Home Safety certification as a FORTIFIED Home 5
evaluator, or other certification under a successor entity of the Insurance 6
Institute for Business & Home Safety. 7
(B) The evaluator shall pay all fees associated with 8
certification and training; 9
(2) If applicable, that the evaluator is registered to do 10
business in Arkansas with the Secretary of State; 11
(3) That the evaluator agrees to follow the program's procedures 12
and rules as promulgated by the Insurance Commissioner; 13
(4) That the evaluator shall maintain accurate contact 14
information with the State Insurance Department and notify the department 15
within ten (10) days of any changes in his or her contact information; 16
(5) That the evaluator shall not have a financial interest in 17
any project that the evaluator inspects for designation purposes for the 18
program; 19
(6) That the evaluator shall not be a contractor or supplier of 20
any materials, products, or systems installed in a project the evaluator 21
inspects for designation purposes for the program; 22
(7) That the evaluator shall not be the sales agent for a 23
project being designated for the program; and 24
(8) That the evaluator agrees to inform the department of a 25
potential conflict of interest. 26
27
23-88-607. Premium discount. 28
(a) An insurance company that writes property insurance for wind or 29
hail coverage of any property located in this state that has been certified 30
compliant with the most recent version of any applicable FORTIFIED Home 31
construction standards published by the Insurance Institute for Business & 32
Home Safety or a successor entity: 33
(1) Shall provide a premium discount or rate reduction on the 34
coverage if the discount or reduction is actuarially justified; or 35
(2) May provide: 36 SB179
11 02/03/2025 8:12:24 AM ANS142
(A) A premium discount or rate reduction on the coverage 1
according to any standard discount amounts, targets, or benchmarks 2
established under subsection (e) of this section; and 3
(B) Any other adjustment on the coverage. 4
(b) A premium discount, rate reduction, or other adjustment provided 5
under subsection (a) of this section shall be subject to the rate filing and 6
other applicable regulatory requirements, including without limitation § 23 -7
67-201 et seq. 8
(c) An insurance company that offers a premium discount, rate 9
reduction, or other adjustment under subdivision (a)(1) of this section shall 10
provide the discount, reduction, or adjustment on the coverage of an 11
insurable dwelling located in this state if the insurance company receives a 12
copy of the certificate of compliance for the real property. 13
(d) An insurance company shall receive a copy of the certificate of 14
compliance in order to provide a premium discount, rate reduction, or other 15
adjustment under subdivision (a)(1) of this section. 16
(e)(1) The Insurance Commissioner may promulgate rules that establish 17
standard discount amounts, targets, or benchmarks for the coverage of any 18
real property located in this state that has been certified compliant with 19
the most recent version of any applicable FORTIFIED Home construction 20
standards published by the Insurance Institute for Business & Home Safety or 21
a successor entity. 22
(2) Any standard discount amounts, targets, or benchmarks 23
promulgated by the commissioner shall be: 24
(A) Optional; and 25
(B) Primarily for the benefit of insurance companies that 26
are unable to obtain actuarially valid data to provide a premium discount or 27
rate reduction under subdivision (a)(1) of this section due to inadequate 28
resources or experience. 29
30
23-88-608. Policy endorsement for roof loss or repairs. 31
An insurance company writing property insurance for personal risks that 32
provides coverage of a single -family dwelling located in this state that is a 33
non-FORTIFIED dwelling shall offer an optional rider, endorsement, or 34
supplemental policy provision that provides the insured a right to receive 35
claim payments for the cost to upgrade a single -family dwelling for a claim 36 SB179
12 02/03/2025 8:12:24 AM ANS142
that: 1
(1) Is covered under the insurance policy or contract; and 2
(2) Requires replacement of the covered insured dwelling’s roof 3
as defined by the insurance policy or contract. 4
5
23-88-609. Insurer requirements. 6
A property insurer subject to §§ 23 -88-607 and 23-88-608 shall: 7
(1) Make any filings required under §§ 23 -88-607 and 23-88-608; 8
(2) Comply with any other regulatory requirements required under 9
§ 23-67-201 et seq.; and 10
(3) Comply with any other laws that are necessary to ensure 11
that: 12
(A) Any premium discount or rate reduction required under 13
§ 23-88-607 is offered on an insurance policy or contract issued or renewed 14
on and after July 1, 2026; and 15
(B) The optional rider, endorsement, or supplemental 16
policy provision required under § 23 -88-608 is offered on an insurance policy 17
or contract issued or renewed on and after July 1, 2026. 18
19
23-88-610. Use of insurance premium taxes. 20
(a) Insurance premium taxes shall be used to fund the Strengthen 21
Arkansas Homes Program as follows: 22
(1) Ten million dollars ($10,000,000) to fund the grant program; 23
and 24
(2) Two million dollars ($2,000,000) to defray the 25
administrative costs to implement and administer the program. 26
(b) Disbursements shall be made on forms prescribed by the Insurance 27
Commissioner. 28
(c) Any excess or surplus insurance premium taxes that are not 29
expended or allocated for expenditure under this subchapter within each 30
twelve-month period shall be remitted to general revenues. 31
32
23-88-611. Rules. 33
(a) The Insurance Commissioner shall promulgate rules to implement and 34
administer this subchapter. 35
(b) The rules promulgated under subsection (a) of this section shall 36 SB179
13 02/03/2025 8:12:24 AM ANS142
include eligibility requirements necessary for the proper administration of 1
this subchapter and eligibility requirements under any instructions or 2
requirements on grants or funds received by the commissioner for the 3
Strengthen Arkansas Homes Program. 4
5
SECTION 6. Arkansas Code § 26 -57-603(d), concerning insurance premium 6
tax reports, is amended to read as follows: 7
(d)(1) Each authorized, unauthorized, or formerly authorized domestic, 8
foreign, and alien insurer shall pay to the Treasurer of State through the 9
commissioner, as a tax imposed for the privilege of transacting business in 10
this state, a tax upon the net premiums and net considerations, except as 11
provided in § 26-57-605. 12
(2)(A) The tax shall be computed thereon at a rate of two and 13
one-half percent (2½%). 14
(B) For entities subject to § 26 -57-604(a), the premium 15
tax levied under this section shall be levied in two (2) parts as follows: 16
(i) Twelve million dollars ($12,000,000) shall be 17
deposited into the Strengthen Arkansas Homes Program Premium Tax Fund; and 18
(ii) The remainder of revenues shall be deposited 19
into the State Treasury as general revenues . 20
(3) The premiums written shall be reported at such times and in 21
such form and context as prescribed by the commissioner, and the taxes shall 22
be paid on a quarterly estimate basis as prescribed by the commissioner and 23
shall be reconciled annually at the time of filing the annual report required 24
in subsections (a)-(c) of this section. 25
26
SECTION 7. Arkansas Code § 26 -57-610(b)(3), concerning the disposition 27
of insurance premium tax revenues, is amended to read as follows: 28
(3)(A) The taxes collected under subdivision (b)(3)(B) of this 29
section and §§ 26-57-604 and 26-57-605 shall be classified as general 30
revenues, and the net amount of taxes collected under §§ 26 -57-604 and 26-57-31
605 shall be credited to the various State Treasury funds participating in 32
general revenues in the respective proportions to each as provided by and to 33
be used for the respective purposes set forth in the Revenue Stabilization 34
Law, § 19-5-101 et seq.; and 35
(B) The revenues from the part of the premium tax 36 SB179
14 02/03/2025 8:12:24 AM ANS142
identified in § 26-57-603(d)(2)(B)(i) shall be deposited in the Strengthen 1
Arkansas Homes Program Premium Tax Fund. 2
3
SECTION 8. EFFECTIVE DATE. This act is effective on and after January 4
1, 2026. 5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36