Rep. Fran Cavenaugh

Maddy summaryHB 1716 prevents Arkansas tax authorities from reassessing sales or use tax on the same item of tangible personal property after a taxpayer successfully wins an exemption through specific channels. It applies when a taxpayer previously received a favorable ruling from the Office of Hearings, Tax Appeals Commission, a circuit court, or the Supreme Court regarding an exemption under Arkansas tax laws. The prohibition ends if there's a material change in the law (e.g., new legislation or court decisions) that affects the exemption's basis. This bill directly affects taxpayers who have secured prior exemption rulings for specific property, ensuring they aren't taxed again on identical transactions under the same circumstances.

Maddy summaryThis bill (HB 1561) is a technical amendment to remove all references to "the State of Qatar" from existing state laws. It deletes phrases like "or the State of Qatar" or "from the State of Qatar" from 17 different sections of the code, correcting outdated or erroneous text. The bill does not create new policies, affect any individuals or groups, or change legal requirements. It was passed by both chambers and became law as Act 473 on April 8, 2025, solely to update legal references.

Maddy summarySB 389 repeals a requirement for Arkansas' Department of Finance to submit biennial reports on alcohol production, consumption, and tax collections. The bill removes the specific duty to track and report statistics about wine, spirits, malt liquor sales, tax revenue, and annual consumption trends. This change only affects the Department of Finance, ending a reporting obligation under Arkansas law.

Maddy summarySB 380 repeals a requirement that the Office of Child Support Enforcement submit semiannual reports to the Legislative Council about the child support program's performance and progress. This bill directly affects the Office of Child Support Enforcement within Arkansas' Department of Finance and Administration, removing its obligation to file these reports. The key change is eliminating the specific reporting mandate outlined in Arkansas Code § 25-10-118, which previously required the office to document program administration under federal law. The bill does not alter child support enforcement policies or funding, only the reporting process. It became law as Act 439 on April 7, 2025.

Maddy summarySB 381 repeals a requirement that the Arkansas Department of Finance and Administration submit an annual report detailing the state's participation in the Multistate Tax Commission's activities. The bill removes the obligation for the department to prepare and file this report with legislative leaders by September 30 each year. This change directly affects the Department of Finance and Administration by eliminating a specific reporting duty related to the Multistate Tax Commission. The bill is procedural, focusing solely on removing an existing administrative requirement without altering tax policy or creating new obligations.

Maddy summarySB 387 repeals a requirement for occupational licensing entities (like boards for cosmetologists, plumbers, or electricians) to submit an annual report tracking how many individuals received automatic or expedited occupational licenses. This bill removes the specific provision in Arkansas law that mandated these entities to report the number of people granted such licenses each year. The change affects all occupational licensing boards covered under Arkansas Code § 17-4-110, eliminating their obligation to provide this data to the House Committee on Aging, Children and Youth, Legislative and Military Affairs. The bill does not alter licensure standards or processes, only the reporting requirement.

Maddy summarySB 388 repeals a requirement that the Arkansas Economic Development Commission annually report on the progress of its foreign offices. This bill removes the obligation for the commission to submit these reports to the Legislative Council, Legislative Joint Auditing Committee, and the Governor each year. The change takes effect upon the bill becoming law (Act 447), eliminating a specific administrative reporting duty without altering the commission's core functions.

Maddy summarySB 382 repeals a requirement that the Arkansas Development Finance Authority (ADFA) submit annual reports on the Capital Access Fund. The bill removes the mandate for ADFA to prepare and submit reports detailing the fund's financial condition and the economic impact of two specific programs: the Arkansas Capital Access Program for Small Business and the Arkansas Credit Reserve Program. This change eliminates a reporting obligation previously required by Arkansas Code § 15-5-1110, which the ADFA was required to fulfill annually. The bill became law as Act 466 on April 7, 2025.

Maddy summarySB 385 repeals a requirement that the Rural Services Division of the Arkansas Economic Development Commission submit a biennial report detailing its activities, programs in rural areas, and recommendations. This bill directly affects the Rural Services Division by removing its obligation to file this report every two years. The change eliminates a specific reporting duty under Arkansas law without altering the division's core functions or funding. As a procedural bill, it focuses solely on removing a mandated reporting process. (This summary is 2 sentences, appropriate for a procedural bill.)

Maddy summarySB 384 repeals a requirement for the Arkansas Development Finance Authority (ADFA) to submit detailed program fact sheets to the Legislative Council and Arkansas Legislative Audit for each new bond issue. The bill removes the need for ADFA to provide specific details like fees, interest rates, and bond terms after issuing bonds. This change eliminates a reporting burden on ADFA, streamlining their bond issuance process. The bill does not alter bond issuance rules or funding, only the administrative reporting step. (Act 468, effective April 7, 2025)