Rep. Les Eaves

Maddy summarySenate Bill 408, now Act 696, provides an income tax exemption for certain payments received by taxpayers in Arkansas. It specifically exempts payments made by the United States Department of Agriculture (USDA) under the Market Facilitation Program, as it existed on January 1, 2020. The bill also exempts payments from USDA programs authorized by the American Relief Act of 2025. This change means that these specific federal agricultural support payments will not be subject to state income tax for tax years beginning on or after January 1, 2025.

Maddy summarySenate Bill 352 prohibits antisemitism in public elementary and secondary schools. It also extends this prohibition to state-supported institutions of higher education. The bill establishes a standard for conduct within these educational environments, directly affecting students, faculty, and staff. This legislation aims to prevent and address antisemitic acts or expressions within these institutions.

Maddy summarySenate Bill 610 amends the Generating Arkansas Jobs Act of 2025. It extends the timeframe for the Arkansas Public Service Commission to review annual update filings and issue its orders. The bill changes the review period from 60 days to 90 days. This affects the Commission and the entities that are required to submit these annual update filings. The bill also includes an emergency clause, allowing it to take effect immediately upon becoming law.

Maddy summarySB 530 is a procedural bill that added 21 senators and 37 representatives as cosponsors to the original bill. It did not change the tax credit policy itself, as the title references an existing Arkansas Wood Energy Products and Forest Maintenance Income Tax Credit. The bill's purpose was solely to expand the list of legislators supporting the tax credit legislation. The bill was passed and became Act 701 on April 18, 2025. No substantive policy changes to the tax credit were made by this amendment.

Maddy summaryThis bill establishes a new system for property insurance for public schools, state-supported higher education institutions, and other state-owned properties. It creates the State Captive Insurance Program and the Office of Property Risk within the Department of Transformation and Shared Services to manage these combined insurance efforts. The act allows the state to create its own captive insurance company and prohibits the use of public adjusting for these property insurance claims. The goal is to create a more stable and sustainable property insurance system for these state entities by consolidating existing programs and ensuring proper property valuation. (SB 481, Act 779)

Maddy summarySenate Bill 552 clarifies the definition of "principal office" for corporations and limited liability companies (LLCs) operating in Arkansas. It specifies that a principal office is primarily the location of a company's principal executive offices, as designated in their annual franchise tax report. If a company does not have such an office, it may designate the address of its registered agent as the principal office. In such cases, the company must also provide the Arkansas Secretary of State with the physical address of a named officer, director, member, or manager.

Maddy summarySB 527 amends the Arkansas Health and Opportunity for Me Act of 2021, impacting individuals enrolled in the program and participating health insurers. The bill changes the age for exemption from work requirements to over 59 years and clarifies compliance information for the Arkansas Medicaid Program. It establishes a process for suspending coverage for individuals who do not cooperate with work requirements, allowing them to regain active coverage if they demonstrate an intention to comply. Additionally, the bill reduces the required medical-loss ratio for health insurers in the program from 90% to 85%.

Maddy summarySenate Bill 535 creates a sales and use tax exemption specifically for the Arkansas Museum of Fine Arts and the Arkansas Museum of Fine Arts Foundation. This means that these two organizations will not be required to pay sales tax on their purchases of physical goods, digital products, or services. The bill amends existing state code to add this new exemption. This change aims to reduce the tax burden on the museum and its associated foundation.

Maddy summarySenate Bill 475 establishes the Pharmacy Services Administrative Organization Act. This bill creates a new legal framework to regulate pharmacy services administrative organizations. It directly affects these organizations by setting rules and guidelines for their operations.

Maddy summaryHouse Bill 1529 creates a new criminal offense and a civil cause of action related to "deepfake visual material." It makes it illegal to unlawfully create or distribute such material, directly affecting individuals involved in these actions. Additionally, the bill allows individuals who are victims of unlawfully created deepfake visual material to file a lawsuit to seek compensation. This legislation provides both criminal penalties and a civil remedy for the misuse of deepfake technology.