Sen. Blake Johnson

Maddy summaryThis bill reduces income tax rates for individuals, trusts, estates, and corporations in Arkansas, with changes taking effect starting in 2026. For individuals, it lowers the top tax bracket to 3.7% on income up to $94,700 and introduces a sliding scale of tax credits for those earning between $94,701 and $97,600. Corporations and foreign businesses operating in the state will see their tax rates adjusted to a tiered structure ranging from 1% to 4.1% on net income beginning in 2027. The law also includes provisions to automatically adjust these tax brackets each year based on inflation.

Maddy summarySenate Memorial Resolution 3 honors the late Senator Uvalde Rex Lindsey for his service to the State of Arkansas and his local community. The resolution formally acknowledges his career in public service, which included roles in the Arkansas House and Senate, as well as his work in business and local government. It also directs the Secretary of the Senate to provide a copy of the resolution to Senator Lindsey's family.

Maddy summarySenate Resolution 23 formally honors John Pendleton Reed for his thirty-five years of service as the Arkansas Senate's public information officer. The resolution acknowledges his professional contributions, including his work covering the legislature and state government, and expresses gratitude for his dedication to the institution. It concludes by presenting a copy of the resolution to Reed as a gesture of appreciation upon his retirement.

Maddy summaryThis Senate resolution authorizes the introduction of a bill that would regulate how certain business entities own and sell interests in residential properties. The proposed law requires these entities to clearly disclose that buyers are purchasing an ownership stake in the company rather than the house itself, and it mandates that all disputes be resolved in state or federal courts. Additionally, the bill prohibits entities from discriminating against qualified buyers based on factors like race or religion and bans them from charging fees when owners transfer their interests. The legislation also prevents entities under investigation for securities violations from taking action against owners and restricts their ability to seek public funding or create new districts while such violations are pending.

Maddy summaryThis Senate Memorial Resolution honors the memory of Representative Stanley Jack "Stan" Berry, who passed away in March 2026, and recognizes his contributions to Arkansas and his local community. The bill formally acknowledges Berry's extensive public service, including his roles in the National Guard, various local boards, and his legislative career representing District 44. It also notes his leadership on several committees and his dedication to education and community support throughout his life. The resolution directs the Secretary of the Senate to provide a copy of the document to Berry's family as a gesture of respect.

Maddy summaryThis Senate Memorial Resolution formally honors the memory of former Arkansas State Senator Gary Don Stubblefield, who passed away in September 2025. The measure directs the Senate to recognize his contributions to the state and provides a copy of the resolution to his family. It serves as an official record of his service without establishing new laws or policy changes.

Maddy summaryThis Senate Memorial Resolution honors the memory of former Senator Luther Boyd "Lu" Hardin, who passed away in August 2025. The bill formally recognizes his significant contributions to Arkansas, including his service as a state senator, director of the State Department of Higher Education, and president of the University of Central Arkansas. It directs the Secretary of the Senate to provide a copy of the resolution to Hardin's family as a gesture of respect. This is a ceremonial document that acknowledges Hardin's life and public service rather than changing any laws or policies.

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 316 aims to standardize how sales and use tax rebates are administered in Arkansas, requiring them to be processed as refunds. The bill clarifies that certain tax refunds, including those for contractors on specific construction contracts, should be automatically provided to eligible taxpayers. It also changes the process for refunding excess local sales and use tax on qualifying purchases over $2,500, making these refunds automatic for purchasers not required to file tax returns. Additionally, the bill repeals previous complex methods for claiming sales tax exemptions related to the partial replacement and repair of certain machinery and equipment.

Maddy summarySenate Bill 84 (SB 84) prohibits state agencies, including the Department of Agriculture and the Department of Energy and Environment, from instituting a moratorium on the issuance of permits in watersheds and other bodies of water, such as the Buffalo River Watershed. A state agency could only institute such a moratorium if it first obtains approval from the Legislative Council. The bill also states that any existing moratoriums in these areas established before the bill's effective date would become unenforceable.