Rep. Joey Carr

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 House Resolution formally recognizes and celebrates Nucor Day at the Arkansas State Capitol on April 15, 2026. The measure highlights Nucor Corporation's significant contributions to the state, including its role as a major steel producer, its history of avoiding layoffs, and its substantial investments in local facilities and employee education. Upon passing, a copy of the resolution will be sent to the CEO of Nucor Corporation to acknowledge the company's achievements.

Maddy summarySenate Bill 274 proposed to create a sales and use tax exemption for specific items related to human burial in Arkansas. The bill would have exempted the first one thousand dollars ($1,000) of the purchase price of a casket, burial vault, or monument from state sales and use taxes. This provision was intended to reduce the tax burden for individuals purchasing these items. The exemption could also have been administered as a rebate.

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 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 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 1423, also known as the "Governing Unaccredited Representatives Defrauding (GUARD) VA Benefits Act," prohibits individuals and entities from receiving compensation for helping veterans with their benefits claims. Specifically, it disallows payment for preparing, presenting, or advising on veterans' benefits matters, unless such compensation is explicitly authorized by federal law (Title 38 U.S.C. § 5904 and 38 C.F.R. § 14.629). The bill also prohibits receiving compensation for referring individuals to these services. Any person receiving authorized compensation must adhere to the same ethical standards as attorneys under Arkansas's Rules of Professional Conduct. Violations of this act are deemed a deceptive trade practice and a Class A misdemeanor.

Maddy summaryHJR 1015 was a proposed constitutional amendment in Arkansas that aimed to change how judicial candidates appear on the ballot. If approved, it would have required candidates for Supreme Court Justice, Court of Appeals Judge, Circuit Judge, and District Judge to declare their political party affiliation or independent status. This declared affiliation or independent status would then be printed on the ballot for voters to see. The stated purpose of the amendment was to ensure transparency regarding judicial candidates' affiliations. This amendment would have taken effect on January 1, 2027, if passed.