Senate Bill 7 (SB 7) proposed to expand the individuals authorized to request sales and use tax reports from the Department of Finance and Administration (DFA). Currently, only chief executive officers of counties, cities, or towns can request these reports. This bill would allow members of the General Assembly to also request a report, no more than quarterly, listing businesses remitting sales and use taxes for a governmental entity they identify. The DFA would be required to provide the requested information within 30 calendar days.
Senate Bill 502 amends the Arkansas Income Tax Withholding Act of 1965. This bill requires taxpayers subject to withholding requirements, who are also payers on an Internal Revenue Service Form 1099, to file these forms with the Arkansas Secretary of the Department of Finance and Administration. The forms must be submitted by January 31 following the income year they were issued. Furthermore, if a payer files 1,000 or more Form 1099s in an income year, they are required to file them electronically. This act would apply to tax years beginning on or after January 1, 2026.
Senate Bill 235 creates the Voluntary Portable Benefit Account Act, allowing independent contractors to open special accounts to fund benefit plans like health insurance, life insurance, or retirement. Hiring parties, who contract with independent contractors, may voluntarily contribute to these accounts. Contributions can also be made by withholding funds from an independent contractor's compensation, provided there is a clear, written, and voluntary opt-in agreement that allows the contractor to opt out at any time. A key provision ensures that these contributions cannot be used to determine a worker's employment classification as an independent contractor.
Senate Bill 362 proposes to appropriate funds for the Department of Education's Division of Elementary and Secondary Education to provide grants to youth organizations for the 2025-2026 fiscal year. An amendment to this bill specifies requirements for youth organizations to receive these grants. To be eligible, organizations must notify the Department of Education of their intent to comply with the act, demonstrate fiscal accountability, and possess a Certificate of Good Standing from the Secretary of State. The amendment also removes a prior restriction related to the age of an organization's charter and requires the Department of Education to report any grant violations.
Senate Bill 582 establishes the State Action Poultry Flock Depopulation Grant Program within the Department of Finance and Administration. This program aims to provide financial assistance to eligible poultry growers across the state. Growers qualify for funds if their poultry flock was depopulated by the state, including any such events that occurred before the bill's effective date. The Department of Finance and Administration is tasked with creating rules for growers to submit documentation of their losses and for the distribution of these grant funds.
Senate Bill 394, as amended, modifies the conditions under which a county's quorum court can refer changes in the allocation of county sales and use tax revenues for capital improvements to a public vote. It stipulates that such a public vote on revenue distribution among the county and its municipalities is permissible only if the population of the largest municipality in the county exceeds the population of the unincorporated areas of the county. This change directly affects county quorum courts and the process for altering how these specific tax revenues are divided within a county.
HB 1726, known as the "Arkansas Kids Online Safety Act," aimed to establish safety regulations for certain online services. The provided amendment clarifies which online platforms would be subject to the act. It defines covered platforms as online platforms, messaging applications, or video streaming services that are intentionally designed, marketed, or promoted with the primary purpose of attracting or engaging individuals aged sixteen or younger. This amendment refines the scope of the bill to focus on services explicitly targeting minors.
Senate Bill 543 aimed to establish minimum reimbursement rates for home- and community-based services delivered by direct service providers within risk-based provider organizations under the Medicaid program. The bill required a rate study to be completed by October 1, 2025, to determine these minimum rates. These rates would cover services in specific Community and Employment Support programs and would be developed by the Department of Human Services with input from service providers. If the study resulted in a rate increase greater than ten percent, the department could phase it in over two years.
Based on the provided title and subtitle, Senate Bill 605 aimed to establish the Delta Tetrahydrocannabinol Excise Tax Act. The bill's purpose was to impose a new excise tax on products containing delta tetrahydrocannabinol. This would directly affect consumers and businesses involved in the sale of these products.
HB 1949 amends Arkansas law regarding how local governments, or political subdivisions, acquire professional services. The bill adds medical, emergency medical, and ambulance services to the list of professional services that are exempt from competitive bidding requirements. This means political subdivisions would follow a different procedure, rather than competitive bidding, when selecting providers for these specific services.
SB 646 sought to amend Arkansas law concerning occupational and criminal background checks. The bill proposed that an individual could not be disqualified from receiving an occupational or professional license based solely or partly on a prior criminal conviction. Disqualification would only be permitted if the past crime directly related to the duties and responsibilities of that specific occupation. This would have affected individuals with prior convictions seeking licensed professions in Arkansas.
HB 1251, known as the Arkansas Anesthesiologist Assistant Act, aims to establish a new licensed healthcare profession in Arkansas: anesthesiologist assistants. The bill, as amended, defines both anesthesiologists and anesthesiologist assistants, requiring assistants to be graduates of accredited training programs. It mandates that these assistants be licensed and in good standing with the Arkansas State Medical Board. The board would also be empowered to set specific licensing requirements, including continuing medical education hours, and to assess associated fees for licensure. This bill directly affects individuals seeking to practice as anesthesiologist assistants in the state.
