Rep. Jimmy Gazaway

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 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 summarySB 434, known as the "Protect Our Constitution Act," aimed to change the vote threshold required for approval of constitutional amendments in Arkansas. The bill proposed to amend Article 5, Section 1 of the Arkansas Constitution. If enacted, it would have required constitutional amendments referred to voters to be approved by at least two-thirds (2/3) of the votes cast, instead of a simple majority. This change would have directly affected how future amendments to the state's constitution are adopted by Arkansas voters.

Maddy summarySenate Bill 586, titled the "Protect Our Constitution Act," proposed to amend Article 5, Section 1 of the Arkansas Constitution. This bill would have changed the voting threshold required for a constitutional amendment to be approved by Arkansas voters. Instead of needing a simple majority of votes cast, a constitutional amendment would have required approval by at least two-thirds of the votes cast. This change would have directly affected how future constitutional amendments referred to the people could be ratified.

Maddy summarySenate Bill 587, also known as the "Parents' Peace of Mind Act," allows residents of long-term care facilities or their representatives to install electronic monitoring devices in their rooms at their own expense. For shared rooms, written consent is required from all roommates or their representatives, and facilities must accommodate residents who do not consent by offering a room change. Facilities cannot refuse admission or remove a resident based on their decision regarding electronic monitoring. The bill mandates posting notices where monitoring devices are in use and establishes penalties for tampering with or destroying these devices.

Maddy summarySenate Bill 349 (SB 349) proposes to transition Victim Assistance Coordinators from county or grant-funded employment to state employees under the Auditor of State, effective October 1, 2025. The bill establishes 110 state positions for these coordinators across various grades and appropriates over $5.3 million for their salaries and benefits for the 2025-2026 fiscal year. This aims to ensure a consistent and adequate level of victim services statewide, particularly in areas with limited resources. While the state would fund salaries, counties would remain responsible for providing facilities, equipment, and supplies for these services. The Prosecution Coordination Commission would determine the initial allocation of these state-funded positions.

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 summaryHouse Bill 1624 proposed changes to the membership of county law library boards in Arkansas. It aimed to add one circuit court judge and one district court judge to these boards, to be appointed by the county court for two-year terms. These judicial members would serve alongside the existing board members, who are practicing attorneys appointed from local bar association nominations. The bill also clarified the board's powers regarding library operation, fund expenditure, and property management.

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.