Rep. Mark McElroy

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 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 summaryThis House Resolution formally recognizes the Barton High School Bears boys' basketball team as the 2026 Class 2A state champions. The measure acknowledges the team's victory and directs that a copy of the resolution be presented to the head coach.

Maddy summarySenate Bill 524 proposes making the operation of an illegal online casino or sports betting a felony offense in Arkansas. The bill creates the "Interactive Gaming Act," which expands the legal definition of interactive gaming to include online casino games and "name, image, or likeness" (NIL) drawing games. Under this Act, licensed casinos would be permitted to operate approved interactive gaming systems, subject to oversight and standards set by the Arkansas Racing Commission. This establishes a regulatory framework for certain forms of online gambling while criminalizing unlicensed operations.

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.

Maddy summaryHouse Bill 1738 proposes a sales and use tax exemption for disabled veterans and authorized members of their households in Arkansas. To qualify, a disabled veteran must be certified by the U.S. Department of Veterans Affairs and submit a letter to the Department of Finance and Administration (DFA). This exemption applies to sales of tangible personal property, digital products, and services, with an annual maximum limit of $25,000 per disabled veteran. The DFA would issue exemption cards and establish rules for the program.

Maddy summaryHouse Bill 1626, as amended, aimed to prohibit the sale of certain disposable vapor products. The bill's central provision was to ban the sale of disposable vapor products that originate from a "prohibited foreign party," a term defined by referencing an existing legal statute (§ 18-11-802). This measure would have directly impacted retailers selling vapor products and consumers who purchase them. The bill did not pass and died in committee.

Maddy summaryHB 1536, as amended, proposed to withhold 25% of state transportation funding from school districts. This measure would apply to districts that do not require passenger restraint systems, such as seatbelts, in their school buses under certain conditions. The bill's direct effect would be on school districts, linking a portion of their state transportation funds to their policy regarding seatbelt requirements on school buses.

Maddy summaryHB 1662, titled "TO PROHIBIT LOBBYING FOR A COVERED FOREIGN ENTITY," aimed to prevent individuals or organizations from lobbying on behalf of certain foreign entities. The provided text is an amendment to the bill, which made minor changes to specific wording and references within the original text. Without the full original bill text, the specific definitions of "covered foreign entity" or the detailed mechanisms and scope of the prohibition are not available.