Rep. James Eaton

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 summaryThis bill is a House Resolution that formally recognizes Coach Dave Wilbers for his achievements as the head coach of the Arkansas Tech University women's basketball program and congratulates him on his retirement. The resolution highlights specific accomplishments during his nineteen-season tenure, including multiple conference championships, NCAA tournament appearances, and a high ranking for total wins among all coaches at the university. Upon passing, a copy of the resolution will be presented to Coach Wilbers by the Chief Clerk of the House of Representatives.

Maddy summaryThis House resolution formally recognizes the Arkansas Tech University Golden Suns women's cross country team for winning the Great American Conference Championship. The measure highlights the team's historic first-place finish and acknowledges the individual achievements of specific athletes and coaches involved in the victory. Upon adoption, a copy of the resolution will be presented to Head Coach Gabe Sams as an official gesture of appreciation.

Maddy summaryHR 1046 is a House resolution that formally recognizes the Arkansas Tech University Golden Suns women's cross country team for winning the Great American Conference Championship in October 2025. The bill lists the specific team members, coaches, and individual academic and athletic honors earned by the athletes during the season. It directs the Chief Clerk of the House to present a copy of the resolution to the team's head coach as a gesture of appreciation. This measure is a commemorative action and does not create any new laws or change existing policies.

Maddy summaryThis bill authorizes the introduction of a new law to create the Equal Distribution County Turnback Fund, which would provide additional money to Arkansas counties. The fund would be financed by directing the first $150 million of certain state tax revenues each year into this specific account. Once the fund reaches a balance of $150 million, the state treasurer would distribute $2 million to every county in the state. Counties receiving these funds must use 90% of the money for infrastructure projects like roads and water systems, while the remaining 10% must support fire departments, law enforcement, or community projects. The bill also includes an emergency clause to allow the law to take effect quickly, though it has not yet been enacted as it died in committee.

Maddy summaryHB 1080 proposes to allocate $20 million from the state's General Revenue Allotment Reserve Fund to the Jonesboro Human Development Center for the 2026-2027 fiscal year. These funds are designated for Phase 2 of a master plan aimed at planning, demolishing, constructing, renovating, and upgrading facilities for the Division of Developmental Disabilities Services. The bill includes standard provisions requiring compliance with state procurement and budget laws, as well as an emergency clause to ensure funding is available starting July 1, 2026. Although the legislation was introduced, it did not advance beyond the House Budget Committee before the session ended.

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 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.

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 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.