Rep. Karilyn 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 bill is a House resolution that formally congratulates the Central Arkansas Christian High School Choir for winning awards at the 2026 State Choral Festival. It specifically recognizes the choir's achievement of Best in Class 3A and notes that this is the first time the school has won a top award in the competition. The resolution lists the names of the choir members and their director, Dr. Tamara Harper, and directs that a copy of the document be presented to the director as a gesture of appreciation.

Maddy summaryHB 1102 proposes a $400,000 state grant to the Department of Veterans Affairs to support the Veterans Council of NW Arkansas. The funds are designated specifically for the construction, renovation, upgrade, and expansion of the Veterans Wall of Honor in Bella Vista, Arkansas. The bill includes an emergency clause to ensure the money is available starting July 1, 2026, and outlines standard state financial rules for spending. Although the legislation was introduced in April 2026, it did not advance beyond the House Budget Committee before the session ended.

Maddy summaryHouse Bill 1485 proposed to create a new sales and use tax exemption in Arkansas. This exemption would apply to the gross receipts from sales of tangible personal property, digital products, or services. It would specifically benefit the Arkansas Veterans Cemetery Foundation and certain other 501(c)(3) nonprofit organizations. To qualify, these nonprofits must be registered with the state and established to support veterans' cemeteries, veterans' homes, or facilities administered by the Department of Veterans Affairs within Arkansas.

Maddy summarySenate Bill 221 (SB 221) aims to prohibit specific contracting practices by risk-based provider organizations when they negotiate with direct healthcare service providers in Arkansas. The bill prevents these organizations from using "tying" tactics, which involve requiring a provider to contract for multiple services if they only agree to one, or penalizing them for declining certain services. It also prohibits discrimination against providers who refuse such terms. Violations of these provisions would be considered unfair trade practices, and any problematic contract clauses would be voided. The bill seeks to ensure fair negotiation for providers and protect access to healthcare for Medicaid beneficiaries, especially individuals with disabilities.

Maddy summarySenate Bill 168 aimed to establish a state examination for the licensure of massage therapists, to be offered by the Department of Health. This examination would serve as an additional, optional pathway for unlicensed graduates of approved massage therapy schools or students in apprenticeship programs in the state, rather than replacing national examinations. The bill specified that the state examination would not be computer adaptive. It also allowed the Department to require massage therapy instructors to submit examination questions derived from textbooks they currently use for instruction.

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 1862 amends Arkansas's income tax laws related to caring for individuals with disabilities. The bill repeals the $500 income tax deduction previously available for taxpayers caring for a totally and permanently disabled child in their home. Simultaneously, it increases the state income tax credit for taxpayers maintaining, supporting, and caring for an individual with a developmental disability from $500 to $750. The bill also updates the definition of "developmental disability" for the credit and expands the types of licensed medical professionals who can provide certification for the disability.