Arkansas 2025 Regular Session

Arkansas Senate Bill SB465

Introduced
3/14/25  

Caption

To Provide For A Sales And Use Tax Refund For A Speculative Development Project; And To Require Concurrent Financial Incentive Agreements Under The Consolidated Incentive Act Of 2003.

Impact

If enacted, SB465 would significantly alter the landscape of economic development policies in Arkansas. By allowing for sales tax refunds tied to speculative developments, the bill incentivizes developers to initiate large-scale construction or modernization projects. This could potentially attract more businesses to the state, create jobs, and foster local economies. The relevance of these amendments is underscored by the growing trend in real estate and the need for flexible development that responds to market demands.

Summary

Senate Bill 465 seeks to amend the Consolidated Incentive Act of 2003 by introducing provisions for a sales and use tax refund specifically aimed at speculative development projects. This bill outlines criteria for a development to qualify as a speculative project, including a minimum investment threshold of $25 million and a requirement for the property to have at least 100,000 square feet of usable space. This legislative change is intended to encourage investment in large-scale real estate projects, thereby stimulating economic growth in the state of Arkansas.

Contention

While proponents of SB465 argue that these measures could bring much-needed stimulus to the Arkansas economy, critics may raise concerns about prioritizing large developments which may not meet local needs. Additionally, there may be discussion surrounding the implications of financial incentives, particularly whether such tax refunds adequately balance the benefits to developers with the potential loss of tax revenues for the state. Public discussions around these issues are expected as the bill moves through the legislative process.

Companion Bills

No companion bills found.

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