Arkansas 2023 Regular Session

Arkansas House Bill HB1523

Introduced
3/1/23  
Refer
3/1/23  
Report Pass
3/7/23  
Engrossed
3/8/23  
Refer
3/8/23  
Report Pass
3/29/23  
Enrolled
3/31/23  
Chaptered
4/4/23  

Caption

To Provide A Sales And Use Tax Exemption For Certain Sales By Nonprofit Youth Organizations.

Impact

The introduction of HB1523 is expected to positively impact nonprofit youth organizations by increasing their financial sustainability. By exempting sales from taxes, these organizations can potentially increase their revenue and reinvest in their programs, which can lead to better resources and opportunities for young athletes. The bill specifically targets the sales of tangible personal property sold at concession stands, ensuring that the funds collected contribute directly to the nonprofit's operational costs and community programs.

Summary

House Bill 1523 (HB1523) aims to provide a sales and use tax exemption for certain sales by nonprofit youth organizations, specifically focusing on revenue generated from concessions operated by these organizations. The bill is designed to support youth athletic programs by allowing them to retain all proceeds from sales made at their concession stands, as long as the operators are members or volunteers of the organization. This change in taxation is intended to relieve some financial burdens faced by nonprofit groups engaged in youth activities, ultimately promoting community involvement and support for youth sports.

Sentiment

The sentiment surrounding HB1523 has been largely positive, with strong support from legislators who recognize the benefits of supporting youth organizations. The bill passed unanimously in the third reading, indicating a bipartisan agreement on the importance of providing financial assistance to community-focused, nonprofit groups. Advocates for youth sports emphasized the positive impacts such tax exemptions may create in fostering youth engagement in athletics and healthy activities, reflecting an overall communal sentiment geared towards enhancing youth opportunities.

Contention

While there has been broad support for HB1523, potential points of contention could arise regarding the implications of tax exemptions on broader state tax revenue and its equitable impact among different types of organizations. Critics might argue that while helping youth organizations is crucial, it could set a precedent for other entities seeking similar exemptions, ultimately complicating state tax policy. However, this debate remains secondary to the immediate needs of youth organizations, which are emphasizing sustenance and growth through operational revenue.

Companion Bills

No companion bills found.

Previously Filed As

AR SB79

To Amend The Arkansas Data Centers Act Of 2023; To Provide For The Regulation Of Digital Asset Mining Businesses; And To Declare An Emergency.

AR SB78

To Amend The Arkansas Data Centers Act Of 2023; To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business; And To Declare An Emergency.

AR SB45

An Act For The Department Of Human Services - Division Of Youth Services Appropriation For The 2024-2025 Fiscal Year.

AR HB1064

An Act For The Department Of Finance And Administration Appropriation For The 2024-2025 Fiscal Year.

AR SR5

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Act Of 2023 And To Prohibit Foreign-party-controlled Ownership Of A Digital Asset Mining Business.

AR HR1020

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Acts Of 2023, To Regulate Digital Asset Mining Businesses And Businesses Utilizing A Blockchain Network, And To Declare An Emergency.

AR SR17

To Authorize The Introduction Of A Nonappropriation Bill To Amend The Arkansas Data Centers Acts Of 2023, To Regulate Digital Asset Mining Businesses And Businesses Utilizing A Blockchain Network, And To Declare An Emergency.

AR SB36

An Act For The Department Of Parks, Heritage, And Tourism - State Parks And Tourism Divisions Appropriation For The 2024-2025 Fiscal Year.

AR HB1065

An Act For The Department Of Finance And Administration - Disbursing Officer Appropriation For The 2024-2025 Fiscal Year.

AR HB1023

An Act To Make An Appropriation For State Turnback For Counties And Municipalities By The Office Of The Treasurer Of State For The Fiscal Year Ending June 30, 2025; And For Other Purposes.

Similar Bills

No similar bills found.