HB 1076, titled the "Caring for Caregivers Act," sought to establish an income tax credit for family caregivers in Arkansas. This bill would have allowed eligible individuals to claim a tax credit equal to 50% of certain expenses incurred while caring for a qualifying family member. To be eligible, the caregiver's adjusted gross income would need to be less than $50,000, and the family member would need to be at least 62 years old and require assistance with daily living activities. The credit was capped at $2,000, or $3,000 if the family member was a veteran or had dementia, with a total annual statewide limit of $1.5 million.
HB 1338 was a bill introduced in the Arkansas General Assembly with the purpose of amending the law concerning credited service. This change would have directly affected members of the Arkansas State Highway Employees' Retirement System. The provided text indicates the bill's intent to modify existing law but does not detail the specific changes or mechanisms for doing so. The bill ultimately died in the House Committee.
House Bill 1804 proposed to amend Arkansas law concerning the state's sales tax, also known as the gross receipts tax. The bill aimed to provide a new sales tax exemption for "utility vegetation line management services." This exemption would apply to services like trimming or removing trees and brush, clearing easements, disposing of wood waste, and applying chemicals within utility substations, easements, or rights-of-way. This change would directly affect businesses providing these services by exempting their gross receipts from the sales tax.
House Bill 1073 proposed to establish the Advanced Energy Jobs Task Force in Arkansas. This task force would have been responsible for planning and promoting employment opportunities within the state's advanced energy industry. The bill outlined the task force's composition, including legislators and representatives from state agencies and energy associations, and defined terms related to advanced electricity systems. The task force was intended to meet regularly to develop strategies for economic development in this sector.
House Bill 1538 proposed to extend the period during which businesses and taxpayers in Arkansas could use a net operating loss (NOL) to reduce their income tax liability. Currently, if a business's expenses exceed its income, it can "carry forward" that loss to offset taxable income in future years for a set period. This bill aimed to increase the general carry-forward period for these losses from 10 years to 20 years for losses occurring on or after January 1, 2025. It also specifically extended the carry-forward period for certain steel manufacturers and qualified medical companies to 20 years.
House Bill 1130 allows local governments to establish "Housing Improvement Zones" within their corporate limits. Within these designated zones, residential unit improvement projects would be exempt from most state and local permitting requirements. However, any property located in a Housing Improvement Zone would still be required to pass a home inspection by a certified home inspector once the improvement project is completed. This aims to streamline the process for residential construction improvements in specific areas.
House Bill 1890 would have allowed Arkansas school districts to bill the state's Medicaid program for certain healthcare services provided to students. The bill required the Arkansas Medicaid Program to reimburse school districts for services such as vision and hearing screenings, and specific direct nursing care. These nursing services included tasks like medication administration, blood sugar checks, and tracheostomy care, when provided by licensed professionals under a registered nurse's supervision and outlined in a student's individual health care plan. Any reimbursement received by school districts was mandated to be used exclusively for school nurse services and salaries.
HB 1401 proposed to amend the Arkansas Medicaid provider-led organized care system. The bill sought to remove "Assisted living facility services" from the list of services currently excluded from this system. If enacted, assisted living facility services would become part of the Medicaid provider-led organized care framework. This change would primarily affect Medicaid beneficiaries who utilize or may need assisted living services and the facilities that provide them.
House Bill 1678 aims to amend the Abortion-Inducing Drugs Safety Act by increasing criminal penalties and clarifying civil penalties. An amendment to the bill expands who can pursue civil action for violations to include any state resident who receives a shipment of abortion-inducing drugs for illegal purposes. It also specifies that civil damages will not be awarded if the pregnancy resulted from the plaintiff's criminal conduct. Additionally, the amendment establishes that a violation is considered a deceptive and unconscionable act, and allows courts to award attorney's fees to defendants if a plaintiff's suit is found to be frivolous and brought in bad faith.
HB 1996 amends child labor laws, primarily affecting employers, parents, and guardians of children under sixteen who are employed. The bill establishes an educational alternative to civil penalties for first-time child labor violations, allowing those found in violation to complete an educational module developed by the Department of Labor and Licensing. Additionally, it requires the Department of Labor and Licensing and the Department of Education to create and distribute a youth-friendly poster detailing state and federal child labor laws. All public, charter, and private schools must display this poster to inform students, parents, and employers about legal requirements for child employment.
HB 1533, titled "TO CREATE THE DECENTRALIZED UNINCORPORATED NONPROFIT ASSOCIATION ACT," aimed to establish a new legal framework for decentralized, unincorporated nonprofit associations. The specific details regarding its provisions and how it would affect these organizations are not available in the provided text. The bill was ultimately withdrawn by its author.
HB 1492 requires each public school district and open-enrollment public charter school to implement a mobile panic alert system by the 2026-2027 school year. This system is designed to connect various emergency services technologies for real-time coordination among first responders and must integrate with local 9-1-1 infrastructure. Schools will also be required to establish a schedule for testing the system's functionality and coverage. This mandate aims to improve emergency communication within schools, with an exception for statewide virtual charter schools.
