Rep. Mindy McAlindon

Maddy summaryHB 1001 reduces income tax rates for Arkansas residents, including individuals, trusts, estates, and both domestic and foreign corporations. For individuals, the bill establishes a progressive tax structure with rates ranging from 0% to 3.7% for income up to $94,700, while providing a specific tax credit for income between $94,701 and $97,600. Corporations see their tax brackets adjusted starting in 2027, with rates increasing from 1% to 4.1% on net income exceeding $11,000. The legislation also includes provisions for annual adjustments to the individual tax tables to account for inflation or other economic factors.

Maddy summaryHB 1102 proposes a $400,000 state grant to the Department of Veterans Affairs to support the Veterans Council of NW Arkansas. The funds are designated specifically for the construction, renovation, upgrade, and expansion of the Veterans Wall of Honor in Bella Vista, Arkansas. The bill includes an emergency clause to ensure the money is available starting July 1, 2026, and outlines standard state financial rules for spending. Although the legislation was introduced in April 2026, it did not advance beyond the House Budget Committee before the session ended.

Maddy summaryThis bill increases the Arkansas homestead property tax credit for property owners, raising the annual reduction in real property taxes from $600 to $675. The change applies to assessment years starting on or after January 1, 2026, directly benefiting homeowners who qualify for the credit. By amending the state code, the legislation provides a slightly larger tax relief amount for eligible residents without altering other tax provisions.

Maddy summaryHouse Bill 1684, known as the PARENTS AND TEACHERS HELPING STUDENTS SUCCEED (PATHS) Act, establishes provisions for parental access to educational materials and clarifies teacher authority. It allows parents to review teaching materials, required textbooks, course syllabi, lesson plans, and scheduled tests for their students, with options for in-person review after 72 hours' notice or receiving copies. The bill also includes language preventing schools from compelling students to adopt concepts defined as prohibited indoctrination. Additionally, it grants teachers specific authority to manage student behavior to ensure an orderly and safe learning environment in the classroom.

Maddy summaryHouse Bill 1534 proposes to increase the existing homestead property tax credit. This bill directly affects homeowners by reducing the amount of property taxes they owe on their primary residence. The key mechanism is an adjustment to the credit amount, providing a larger tax reduction for eligible households.

Maddy summarySenate 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.

Maddy summarySB 526 proposed to prohibit the retail sale of specific disposable vapor products in Arkansas. It defined a "disposable vapor product" as one with a non-detachable battery that cannot be refilled and is designed for disposal after use. The bill would have banned retailers from selling such products if they originated from a "prohibited foreign party." The Director of Arkansas Tobacco Control could seize non-compliant products, with violations being a Class A misdemeanor, although FDA-approved products were exempt. A 90-day grace period was included for businesses to liquidate existing inventory.

Maddy summaryHouse Bill 1919, titled the Public School Access and Transparency Act, aims to provide public access to learning materials maintained and used by public schools. The bill prohibits public school custodians from entering agreements that restrict public access to these materials, particularly concerning intellectual property rights. It specifies that individuals who access copyrighted learning materials under this act may not publish or distribute them for any purpose other than public inspection. Additionally, any copies made of copyrighted materials must adhere to fair use provisions of U.S. copyright law. This legislation directly affects public schools and the public seeking transparency regarding educational content.

Maddy summarySenate Bill 204 proposes to exempt certain financial gains from state gross income for tax purposes. This exemption would apply to taxpayers whose property is acquired by a government or entity under the right of eminent domain or the threat of condemnation. Essentially, any profit a property owner makes from such a forced sale would not be considered taxable income under this bill.

Maddy summaryHB 1588 would have required the Department of Human Services (DHS) to receive approval from the General Assembly. This approval would be necessary before DHS could seek or implement any expansion of coverage for the Arkansas Medicaid program. The bill aimed to give the General Assembly oversight regarding changes to Medicaid program coverage.