Sen. Justin Boyd

Maddy summaryHB 1303 (now Act 546) creates a state income tax credit for businesses producing sustainable aviation fuel in Arkansas. The credit allows eligible producers to reduce their state income tax liability by up to the full amount of tax they owe in a given year. It directly affects aviation fuel producers who meet the bill's sustainability criteria, providing financial incentive to develop and use cleaner fuel alternatives. The law, enacted April 10, 2025, establishes this credit as part of Arkansas' efforts to support sustainable energy infrastructure.

Maddy summaryHB 1759 extends the deadline for Arkansas taxpayers to assess tangible personal property (like equipment or vehicles) acquired between January 1 and May 31 from 30 to 60 days after acquisition. This change directly affects individuals and businesses purchasing such property during that period, giving them more time to file tax assessments without incurring penalties. The bill amends Arkansas tax law to remove the 10% penalty for late assessment if property is assessed by May 31, with adjustments for weekends or holidays. It applies specifically to property acquired during the first five months of the year, not to all property taxes. The bill became law as Act 551 on April 10, 2025.

Maddy summarySB 227 amends the Freedom of Information Act of 1967, specifically updating provisions related to public meetings. The bill's text provided does not specify the exact nature of these amendments or the concrete policy changes it would implement. It was passed by the legislature on April 7, 2025, and became Act 505 on April 10, 2025. The context lacks details on the specific changes to FOIA or who would be directly affected, so a substantive summary of the policy mechanisms cannot be provided from the given information.

Maddy summaryHB 1760 shifts jurisdiction for certain property tax adjustment petitions from county equalization boards to county courts. It specifically removes from equalization boards the authority to review petitions related to tax-exempt status, agricultural/pasture/timberland valuations, mineral rights valuations, or homestead relief eligibility for disabled seniors. Property owners seeking adjustments in these specific scenarios must now file petitions directly with their county court. This change streamlines the process by directing these cases to courts with established jurisdiction under Arkansas law. The bill does not alter tax rates or eligibility criteria, only the administrative body handling these petitions.

Maddy summarySB 366 creates the "Strengthen Arkansas Homes Program" and a dedicated fund to provide financial grants for retrofitting or constructing single-family homes to meet wind-resistant FORTIFIED Home standards. The program directly assists homeowners and nonprofit organizations owning eligible "insurable dwellings" (owner-occupied primary residences with homestead exemptions) to reduce damage from wind and hail events. Grants cover costs to upgrade homes to FORTIFIED Roof or FORTIFIED Silver standards, requiring certified evaluators, local permits, and contractor bids. The fund collects donations, grants, and state/federal funds but does not create automatic entitlements for property owners.

Maddy summarySB 401 amends Arkansas' Underground Facilities Damage Prevention Act by creating exceptions to the standard "one call" notification requirement before excavation. It directly affects excavators, including farmers, cemetery operators, and maintenance crews, by exempting specific activities from calling the One Call Center. Key provisions allow agricultural work (like postholes or farm ponds), use of specialized equipment (e.g., water/air vacuums), cemetery grave openings, and shallow hand-tool work (under 12 inches deep) without prior notification. The bill focuses on streamlining routine operations while maintaining safety for underground utilities.

Maddy summarySB 319 clarifies how charging orders - court orders allowing creditors to collect on a member's interest in a limited liability company (LLC) - interact with existing agreements. It specifies that charging orders do not override security agreements (like pledges or assignments) between an LLC member and their creditor, nor invalidate written agreements executed without violating the LLC's operating documents. The bill also ensures members retain exemption benefits applicable to their LLC interests. This directly affects LLC members, creditors, and LLC operating agreements by clarifying legal boundaries around debt collection.

Maddy summarySB 329, now Act 426, creates the Online Marketplace Guarantees Act by defining what constitutes an "online marketplace guarantee." The law requires that such guarantees must be secondary to a business's primary operations and cannot be provided as a state or local government service. It directly affects businesses offering guarantees on online marketplaces by setting clear eligibility rules for these services. The bill focuses on clarifying regulatory boundaries for marketplace guarantees rather than imposing new fees or restrictions.

Maddy summarySB 135 changes election rules for public school districts in Arkansas when their annual property tax rate remains unchanged. It requires county election commissioners to automatically include the unchanged tax rate on the ballot for all qualified voters in the district during odd-numbered years, eliminating the need for a separate election. This affects school districts and voters, as they will now vote on the existing tax rate without additional procedural steps. The bill streamlines the process by removing prior requirements for a special election when rates stay the same. It focuses solely on administrative adjustments to election procedures, with no new tax rates or financial impacts.

Maddy summaryHB 1652, now Act 393, changes rules for self-service storage facilities by making unsigned rental agreements legally enforceable and establishing a clear process for ending such agreements. It directly affects storage facility operators and renters who may have entered into verbal or incomplete written contracts. Key provisions require facilities to honor unsigned agreements (preventing disputes over missing signatures) and provide a standardized procedure for both parties to terminate agreements without lengthy legal steps. The law applies to all self-service storage facilities in the state and became effective after passing both legislative chambers and the Governor's office.