Rep. Carol Dalby

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 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 summaryThis bill is a House resolution that formally recognizes the Junior League of Texarkana, Inc. for its 100-year history of community service in the Texarkana area. It honors the organization's past charitable work, such as establishing free dental clinics and supporting local hospitals, and officially marks its centennial celebration scheduled for May 19, 2026. Upon passing, the resolution will be sent to the league's leadership as a symbolic gesture of appreciation from the Arkansas House of Representatives.

Maddy summarySenate Bill 629 proposed an amendment to Arkansas law regarding legal representation for corporations. It would have allowed an officer of a closely held corporation to represent that corporation in court. This exception would apply specifically to eviction proceedings and unlawful detainer cases. To qualify, the closely held corporation would need to have fewer than twenty shareholders, thereby creating a specific exemption to the general requirement for licensed attorneys in corporate legal matters.

Maddy summarySB 465 would amend the Consolidated Incentive Act of 2003 to allow developers of "speculative development projects" to qualify for state and local sales and use tax refunds. A speculative development project is defined as a basic structure of at least 100,000 square feet, built for eventual sale or lease, requiring a minimum investment of $25 million. The bill also requires that if a qualified business seeks multiple financial incentive agreements for the same project under the Act, these agreements must be executed within 24 months of each other. This affects developers and businesses seeking various state incentives for large-scale, pre-leased or pre-sold construction projects.

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 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 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 1435 aimed to modify state income tax laws concerning child care. The bill sought to amend the existing income tax credit available to employers who provide child care services. Additionally, it proposed to establish a new income tax credit specifically for licensed child care providers. These provisions were intended to adjust financial incentives for both businesses supporting child care and the providers themselves.

Maddy summaryHouse Bill 1930 aimed to mandate minimum reimbursement levels for healthcare services provided by healthcare insurers. The bill proposed a phased increase in these minimums, starting at 45% in 2026 and reaching 100% by 2030. It would have also required the Insurance Commissioner to consider specific factors, such as an insurer's Risk-Based Capital level and Medical Loss Ratio, when reviewing proposed increases to premium rates or cost sharing for policyholders.