Rep. Alyssa Brown

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 House resolution in Arkansas authorizes a legislator to introduce a bill that would regulate certain residential properties owned by business entities, such as corporations or limited liability companies. The proposed law would require these entities to clearly disclose that buyers are purchasing an ownership interest in the company rather than direct title to the home, and it would prohibit the entities from restricting how owners transfer their interests or charging fees for those transfers. Additionally, the bill mandates that any disputes be settled in state or federal courts and ensures that owners cannot be discriminated against based on the protections of the federal Fair Housing Act. The legislation also includes specific enforcement powers for the Attorney General and excludes properties owned by religious organizations or nonprofit groups from these new rules.

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 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 summarySenate Bill 561 proposed changes to regulations concerning temporary vehicle buyer's tags. It aimed to allow for the issuance of an additional temporary preprinted paper buyer's tag under specific, undefined circumstances. Furthermore, the bill sought to create a penalty for individuals who use an expired temporary preprinted paper buyer's tag.

Maddy summaryHB 1180, also known as the "Baby Olivia Act," mandates specific video content for human fetal growth and development discussions. These discussions must include a high-definition ultrasound video showing early fetal organ development. Additionally, a video at least three minutes long depicting fertilization and every stage of human development inside the uterus until birth is required. The bill tasks the Division of Elementary and Secondary Education with approving a list of these videos, specifically mentioning the "Meet Baby Olivia" video. This legislation would affect the content of educational discussions on fetal development and the responsibilities of the Division of Elementary and Secondary Education.

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 summaryHB 1708, titled "The Keep the Bonus, Axe the Tax: The No-Tax Bonus Act," proposed to exempt certain bonus payments from state income tax in Arkansas. This bill directly affects employees who receive these specific types of bonuses. It defines a bonus as an additional, nonrecurring payment that does not increase an employee's base pay and includes no commitment for future payments. If passed, these defined bonuses would not be subject to income tax for tax years beginning on or after January 1, 2026.

Maddy summaryHouse Joint Resolution 1004 (HJR 1004) proposes that the state formally requests the United States Congress to call a Convention of the States. The specific purpose of this convention would be to propose an amendment to the U.S. Constitution. This amendment would establish term limits for members of the United States Congress, directly affecting those who serve in the House of Representatives and the Senate.

Maddy summaryHouse Bill 1791 aimed to clarify that the World Health Organization (WHO) and the United Nations (UN) do not hold jurisdiction or power within the state of Arkansas. It sought to prevent the state and its political subdivisions, including counties and school districts, from enforcing or implementing any requirements or mandates issued by these international organizations. The bill specifically prohibited using such mandates as a basis for actions like imposing requirements for masks, vaccinations, or medical testing that conflict with Arkansas law. Additionally, it aimed to prevent the use of WHO or UN mandates to gather public or private information about Arkansas citizens or residents.