Arkansas 2025 Regular Session

Arkansas House Bill HB1016

Introduced
11/20/24  
Refer
1/13/25  

Caption

To Create A Sales And Use Tax Exemption For Menstrual Discharge Collection Devices; To Create A Sales And Use Tax Exemption For Diapers; And To Create A Sales And Use Tax Exemption For Certain Items Related To Breastfeeding.

Impact

The proposed exemptions would significantly alter how sales tax is applied to these goods, thereby reducing the cost burden on consumers. For items like menstrual products and diapers, this change could enhance accessibility for low-income families and individuals, particularly as these items are considered basic needs. The bill aligns with efforts in various states to promote gender equity in health care costs and to provide support for new parents managing infant care expenses.

Summary

House Bill 1016 aims to amend the current sales and use tax regulations in Arkansas by introducing specific exemptions for certain essential items. Notably, it seeks to eliminate the sales tax on menstrual discharge collection devices, diapers, and items related to breastfeeding, such as breast pumps and accessories. This legislation reflects a growing recognition of the financial burdens associated with these necessities, which are essential for many families and individuals.

Conclusion

Ultimately, HB1016 represents a significant step towards easing the financial challenges faced by families in Arkansas. It underscores the importance of legislative action in addressing everyday challenges and reflects broader social goals of equity and support for family health. However, discussions in the legislature will likely explore the balance between providing necessary tax relief and managing fiscal responsibility.

Contention

Despite its potential benefits, the bill could face opposition based on budgetary concerns, with critics arguing that removing sales tax from these products could impact state revenue in the long term. Additionally, some legislators may express concerns regarding the implementation logistics of these exemptions in the retail sector. Questions around which products qualify and how to differentiate them from similar taxable items could complicate enforcement and compliance.

Companion Bills

No companion bills found.

Previously Filed As

AR HB1364

To Create A Sales And Use Tax Exemption For Breast Pumps, Breast Pump Collection And Storage Supplies, Breast Pump Kits, And Related Items.

AR SB541

To Create A Sales And Use Tax Exemption For Certain Items And Services Sold To A Cemetery.

AR SB530

To Create A Sales And Use Tax Exemption For Certain Sales To A Cultivation Facility.

AR HB1490

To Create A Sales And Use Tax Exemption For The Arkansas Museum Of Fine Arts.

AR HB1654

To Provide Sales And Use Tax Exemptions For Data Centers; And To Provide A Sales And Use Tax Exemption For Data Center Equipment, Data Center Costs, Certain Services Provided To A Data Center, And Electricity Used By A Data Center.

AR HB1740

To Create A Sales And Use Tax Exemption For Sales To The Young Men's Christian Association.

AR HB1190

To Provide A Sales And Use Tax Exemption For Certain Utilities Used By A Swine Farm.

AR HB1172

To Create A Sales And Use Tax Exemption For Mortality Composting Devices Sold To A Commercial Livestock Or Poultry Producer.

AR SB441

To Amend The Sales And Use Tax Laws Concerning Exemptions Related To Certain Machinery And Equipment; And To Allow A Sales And Use Tax Exemption For Certain Machinery And Equipment Placed In Inventory.

AR HB1476

To Create A Sales And Use Tax Exemption For Electricity Sold To A Data Center; And To Declare An Emergency.

Similar Bills

No similar bills found.