Rep. Matthew Shepherd

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 summaryBased on the provided text, House Bill 1513 (HB 1513) aimed to amend the existing laws governing lottery-funded scholarships in Arkansas. The bill's stated purpose was to modify the legal framework around these scholarships. However, the provided text does not specify the particular changes, mechanisms, or provisions it intended to introduce, nor does it detail which specific aspects of the scholarship program would be altered or who would be directly affected beyond the general scope of scholarship recipients. Therefore, a comprehensive summary of its concrete policy changes is not possible with the information given.

Maddy summaryHB 1662, titled "TO PROHIBIT LOBBYING FOR A COVERED FOREIGN ENTITY," aimed to prevent individuals or organizations from lobbying on behalf of certain foreign entities. The provided text is an amendment to the bill, which made minor changes to specific wording and references within the original text. Without the full original bill text, the specific definitions of "covered foreign entity" or the detailed mechanisms and scope of the prohibition are not available.

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.

Maddy summarySenate Bill 568 amends laws concerning taxes on lithium extraction and development, including establishing a sales and use tax exemption for lithium resource development. It also modifies the distribution of severance taxes, specifically detailing how funds collected from salt water are allocated. The bill creates a tiered system where portions of these salt water severance taxes are directed to state general revenues. A significant share is also allocated to county road funds, distributed based on where the tax was generated. This impacts companies involved in lithium development and the funding available for state and local government services.

Maddy summaryHB 1877 expands criminal offenses related to sexually explicit material depicting a child to include computer-generated images that are indistinguishable from a child. The bill defines "artificial intelligence" and "adversarial testing," which involves evaluating AI systems in a controlled environment. It creates exemptions for law enforcement investigations and for interactive computer services conducting good-faith adversarial testing to prevent AI systems from generating such content. However, these exemptions do not apply if the testing is for personal or exploitative purposes. Additionally, the bill renames the offense of "Possession or use of child sexual abuse material" to "Electronic facilitation of child sexual abuse."

Maddy summaryThis bill, now Act 975, amends the jurisdiction of Arkansas courts by granting the Arkansas Court of Appeals exclusive original jurisdiction over "facial constitutional challenges." This means that cases in which a party seeks to have a state law, code provision, or administrative rule declared unconstitutional in all its applications will now originate in the Court of Appeals. Previously, such challenges typically began in the circuit courts. This change affects how certain constitutional challenges are heard and by which court, and it will take effect on November 1, 2025.

Maddy summaryHB 1604, now Act 943, amends existing laws regarding contracts made by state agencies in Arkansas. The bill specifically prohibits state agencies from using public funds to purchase promotional items that are manufactured in China. This measure aims to regulate the types of products state agencies can acquire using taxpayer money. These new provisions apply to contracts executed on or after the act's effective date.

Maddy summaryHB 1352 (now Act 937) is a technical amendment to a bill that primarily changes a single word in the legislation - replacing "and" with "or" on page 6, line 31. It does not introduce new policies, alter substantive requirements, or directly affect any specific groups or entities. The bill was passed by the Arkansas Senate with Amendment No. 1 and signed into law on April 21, 2025. As a minor procedural correction, it has no meaningful impact on how the law operates or who it governs.