HB 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.
This bill reduces income tax rates for individuals, trusts, estates, and corporations in Arkansas, with changes taking effect starting in 2026. For individuals, it lowers the top tax bracket to 3.7% on income up to $94,700 and introduces a sliding scale of tax credits for those earning between $94,701 and $97,600. Corporations and foreign businesses operating in the state will see their tax rates adjusted to a tiered structure ranging from 1% to 4.1% on net income beginning in 2027. The law also includes provisions to automatically adjust these tax brackets each year based on inflation.
This bill authorizes funding for the Arkansas Tobacco Settlement Commission for the 2026-2027 fiscal year to support its operations and grant-making activities. The legislation allocates approximately $357,456 to cover employee salaries, administrative expenses, professional fees, and potential grants derived from the Tobacco Settlement Program Fund. It establishes a specific limit of one administrative analyst position and includes provisions that prevent the use of state funds to replace tobacco settlement money if those funds are insufficient. Additionally, the act restricts the transfer of these appropriated funds and requires that employees be informed that their positions are not guaranteed if the settlement money runs out.
Senate Bill 39 provides funding for the Arkansas State University system for the 2026-2027 fiscal year by establishing specific salary limits and employee positions. The bill directly affects the university system, including its main campus and the Jonesboro campus, by setting maximum numbers and annual pay rates for various administrative, academic, and technical roles. Key provisions include salary caps for top leadership positions, such as the President at $449,802, and detailed wage scales for hundreds of staff members ranging from senior executives to support technicians. Once signed into law, this act authorizes the university to hire and pay employees within these defined parameters for the upcoming year.
This bill authorizes funding for the Arkansas Judicial Discipline and Disability Commission for the 2026-2027 fiscal year. It allocates $804,239 to cover salaries for six specific staff positions, including a director, legal and investigative personnel, as well as operating expenses like travel and professional fees. The legislation ensures the agency can continue its work of overseeing judicial conduct and addressing disability issues among judges without interruption. Once signed into law, the funds must be spent in accordance with state procurement and budgeting rules.
This bill authorizes funding for continuing education and certification programs for several Arkansas local officials, including county clerks, circuit clerks, county treasurers, county collectors, and county coroners. It allocates specific amounts from existing funds to the Auditor of State and other relevant boards to maintain these programs for the 2026-2027 fiscal year. The legislation also includes standard provisions ensuring compliance with state budget laws and declares an emergency to allow the funds to take effect immediately on July 1, 2026.
This bill appropriates funding for the Division of County Operations within the Department of Human Services for the 2026-2027 fiscal year. It directly affects county-level social service agencies by establishing their budget and staffing levels. The legislation authorizes specific salaries for two new positions - a Social Services Supervisor/Expert and a Procurement Coordinator - and adjusts the total budget amount from the previous draft. Additionally, the bill removes a specific section regarding the creation of a new job classification that was included in an earlier version. Once enacted as Act 127, these changes provide the financial framework for the department to operate during the upcoming fiscal year.
This bill appropriates $259,040 in state funds for the Department of Parks, Heritage, and Tourism's Capitol Zoning District Commission for the 2026-2027 fiscal year. The money is designated to cover regular salaries for three specific employees, temporary or part-time staff as needed, and general operating expenses such as maintenance and travel. By authorizing these expenditures, the legislation ensures the commission has the necessary financial resources to continue its daily operations and administrative duties.
This bill provides funding for the Department of Education's Office of Early Childhood for the 2026-2027 fiscal year. It authorizes the hiring of specific staff positions, such as program administrators, quality assurance managers, and investigators, while adjusting the number of employees and their pay grades. The legislation also sets aside a total appropriation of $188,667,976, which is lower than the original amount proposed in the bill. Finally, the bill removes a section regarding the establishment of a new position and is now officially known as Act 126.
HB 1098 allocates up to $20 million from the Arkansas Natural and Cultural Resources Grant and Trust Fund to the Department of Parks, Heritage, and Tourism for the acquisition, management, and preservation of state lands, historic sites, and structures. The funds become available on July 1, 2026, and can be used to supplement existing state money for projects, though they cannot replace the agency's regular operating budget. The bill also mandates that all spending follows standard state purchasing and budget laws, while declaring an emergency to ensure the money is ready immediately upon the start of the fiscal year. This legislation is a routine budget measure that allows the department to continue its essential work without interruption.
This bill provides an additional $2 million in funding for the Arkansas Department of Human Services to support its aging and adult services programs. The money is specifically designated for senior citizen centers and will be used to cover operating expenses, grants, and other program costs beyond what was previously approved. The funds must be spent in strict accordance with state laws regarding procurement, budgeting, and financial reporting. By declaring an emergency, the legislation aims to ensure these essential services continue without interruption due to a lack of available money.
This bill appropriates $10.9 million for the 2026-2027 fiscal year to fund the Division of Heritage within Arkansas's Department of Parks, Heritage, and Tourism. The legislation authorizes the hiring of up to 104 regular employees and 11 temporary staff members to support operations such as museum coordination, biological research, and archaeological work. Funds are allocated for salaries, shared services, and general operating expenses including maintenance, travel, and professional fees. Once enacted as Act 124, the bill provides the necessary budget for these specific personnel and operational costs during the upcoming fiscal year.
