TO REPEAL CERTAIN UNUSED, UNDERUSED, OR UNFUNDED TAX INCENTIVES.

HB 1521 aimed to repeal specific tax incentives in Arkansas that were deemed unused, underused, or unfunded, including programs for research at colleges and universities (Arkansas Code § 15-3-110), Centers for Applied Technology (§§ 15-3-130-135), public roads improvements, and equipment donations to educational institutions. The bill targeted provisions requiring state funding for research projects, technology development, and incentive programs that had not been actively utilized or lacked allocated resources. It was introduced on February 18, 2025, referred to the Revenue & Taxation committee, but withdrawn by the author on March 4, 2025, before further action. This repeal effort focused solely on eliminating existing, inactive tax provisions without creating new policies or affecting current taxpayers.