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HB 1108 Arkansas House · 2025 Regular Session

AN ACT FOR THE OFFICE OF THE TREASURER OF STATE - REFUND OF LOCAL TAXES APPROPRIATION FOR THE 2025-2026 FISCAL YEAR.

HB 1108 appropriates $1.1 billion for city tax refunds and $990 million for county tax refunds from the Local Sales and Use Tax Trust Fund. It directs the Office of the Treasurer of State to refund local sales and use taxes collected by cities and counties for the 2025-2026 fiscal year (ending June 30, 2026). The funds are intended to reimburse local governments for taxes they collected but are required to refund under Arkansas law. This is a funding measure, not a policy change, and applies specifically to cities and counties in Arkansas.
Issues: ✓ Budget & TaxesSupports Budget & TaxesAppropriates $1.1B for city and $990M for county tax refunds, ensuring state budget covers required reimbursements per Arkansas law, promoting fiscal responsibility.95% confidence
Sub-Topics: Sales Tax Appropriations
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Jan 2025
House Passage
Jan 2025
Senate Passage
Jan 2025
Signed into Law
Jan 2025
Introduced Jan 13, 2025 Signed Jan 27, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Act 4 → HB 1108 · 2 edits
MINOR
The bill was converted from 'Act 4' (a passed law) to 'HB 1108' (a proposed bill) for the 95th General Assembly. The effective date of July 1, 2025 remains unchanged, but the approval date was removed as this is now a new legislative proposal rather than an enacted statute.
TECHNICAL

Removed the 'Approved: 1/27/25' language because this is now a proposed bill rather than an enacted law.

Changed the document title from 'Act 4 of the Regular Session' to 'HB 1108' to reflect its status as a new legislative proposal for the 2025 session.

Floor votes · Senate Jan 23, 2025 · House Jan 22, 2025

How they voted

33–0
Passed · 2 other
Total votes 35
Jan 23, 2025
D Democratic6
6 Yea
100% Yea
R Republican29
27 Yea 2
93% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
16
Key actions
9
Committee
2
Jan 27, 2025
Signed into law
Notification that HB1108 is now Act 4
lower
Jan 23, 2025
Lower · Passed
Returned from the Senate as passed.
lower
Jan 23, 2025
Upper · Passed
Returned to the House as Passed.
upper
Jan 23, 2025
Upper · Passed
EMERGENCY CLAUSE ADOPTED
upper
Jan 23, 2025
Upper · Passed
Read the third time and passed.
upper
Jan 22, 2025
Lower · Passed
EMERGENCY CLAUSE ADOPTED
lower
Jan 22, 2025
Lower · Passed
Read the third time and passed and ordered transmitted to the Senate.
lower
Jan 22, 2025
Lower · Passed
Considered in the Committee of the Whole, and recommended do pass.
lower
Jan 21, 2025
Lower · Passed
Returned by the Committee Do Pass
lower
Jan 13, 2025
Introduced
Filed
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.