TO AMEND THE INDEPENDENT TAX APPEALS COMMISSION ACT.

SB 529 updates Arkansas' Independent Tax Appeals Commission Act to clarify procedures for taxpayers challenging state tax decisions. It defines "small claims" as disputes under $10,000 (excluding penalties/interest) and requires commissioners to have either legal/accounting credentials or five years of tax experience. The bill mandates the Commission to hire a staff attorney and a tax accountant with manufacturing/business expertise, while also setting commissioner salaries comparable to state district court judges. These changes directly affect taxpayers filing appeals and the Commission's operational structure, clarifying its jurisdiction limits (e.g., excluding constitutional challenges or pending lawsuits).