Rep. Mark Perry

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 summaryHB 1080 proposes to allocate $20 million from the state's General Revenue Allotment Reserve Fund to the Jonesboro Human Development Center for the 2026-2027 fiscal year. These funds are designated for Phase 2 of a master plan aimed at planning, demolishing, constructing, renovating, and upgrading facilities for the Division of Developmental Disabilities Services. The bill includes standard provisions requiring compliance with state procurement and budget laws, as well as an emergency clause to ensure funding is available starting July 1, 2026. Although the legislation was introduced, it did not advance beyond the House Budget Committee before the session ended.

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 summarySenate Bill 524 proposes making the operation of an illegal online casino or sports betting a felony offense in Arkansas. The bill creates the "Interactive Gaming Act," which expands the legal definition of interactive gaming to include online casino games and "name, image, or likeness" (NIL) drawing games. Under this Act, licensed casinos would be permitted to operate approved interactive gaming systems, subject to oversight and standards set by the Arkansas Racing Commission. This establishes a regulatory framework for certain forms of online gambling while criminalizing unlicensed operations.

Maddy summaryBased on the provided text, SB 157 aimed to amend the law regarding benefits under the Arkansas Public Employees' State Public Employee Retirement Systems. The specific details of how it would alter these benefits are not available in the provided amendment, which only makes a minor change to the bill's wording and a single word from "shall" to "may" in an unspecified provision. The bill ultimately died in the House Committee.

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 summaryHB 1251, known as the Arkansas Anesthesiologist Assistant Act, aims to establish a new licensed healthcare profession in Arkansas: anesthesiologist assistants. The bill, as amended, defines both anesthesiologists and anesthesiologist assistants, requiring assistants to be graduates of accredited training programs. It mandates that these assistants be licensed and in good standing with the Arkansas State Medical Board. The board would also be empowered to set specific licensing requirements, including continuing medical education hours, and to assess associated fees for licensure. This bill directly affects individuals seeking to practice as anesthesiologist assistants in the state.

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.