Rep. Jeremiah Moore

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 allocates $2 million from the state treasury to fund matching grants for county extension offices in Arkansas. The money is designated for capital improvements and is administered by the Department of Finance and Administration, with the University of Arkansas Division of Agriculture managing the distribution. The legislation includes standard provisions requiring compliance with state procurement and budget laws, and it declares an emergency to ensure the funds take effect on July 1, 2026.

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 summarySenate Bill 499 aimed to reduce and revise reporting requirements for several state departments. It sought to eliminate the State Securities Department's quarterly reports on funds received from court orders or settlements. The bill also proposed repealing annual reports from the State Insurance Department on health insurance fraud activities and from the Risk Management Division to the Governor and Legislative Council. Additionally, it would have removed requirements for the Insurance Commissioner to report on the Arkansas Health Insurance Marketplace and the Workers' Compensation Insurance Plan to the Legislative Council and legislative committees.

Maddy summarySenate Bill 466 would have placed a temporary moratorium on the height of new wind power devices in Arkansas. It proposed prohibiting these devices from exceeding 150 feet in height until July 1, 2027. This prohibition would not apply to wind power devices already under construction, broken ground, or in operation before March 21, 2025. Additionally, the bill mandated that the Arkansas State Game and Fish Commission conduct a study on the effects of wind power devices, primarily focusing on migratory waterfowl and predatory birds.

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 1852 aimed to establish a "right to repair" for specific agricultural equipment, directly impacting agricultural operations and equipment owners in Arkansas. An amendment to the bill clarified that "agricultural equipment" refers to products primarily designed for agricultural use and located within Arkansas. While the bill passed the House, it ultimately died in a Senate committee.

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 summaryHouse Bill 1722 sought to regulate hemp-derived products in Arkansas, affecting manufacturers, wholesalers, retailers, and consumers. It would have assigned the Arkansas Tobacco Control Board the responsibility for overseeing these products, including permitting, fees, and enforcement. The bill clarified the legal status of hemp-derived products with no more than 0.3% delta-9 THC, while explicitly listing various other delta-THC compounds and synthetic derivatives as controlled substances. It also aimed to establish a three-tiered system for product distribution and create a dedicated revenue fund for regulatory expenses.

Maddy summaryHB 1623 proposes to exempt certain H-2A Temporary Agricultural Worker Program participants from the skills portion of the driver's license examination in Arkansas. This bill directly affects foreign nationals working in the state under the H-2A visa program. Under the bill's provisions, these individuals would not be required to take the driving test if they possess a valid International Driving Permit and present it when taking the written portion of the driver's license examination.