All Roll Calls
Yes: 106 • No: 23
ArkansasHB10012026 Extraordinary Session 1HouseWALLET
TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.
Sponsored By: Les D. Eaves (Republican), Jonathan Dismang (Republican)
Enacted
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Lower income taxes for Arkansas residents
The law lowers Arkansas income tax rates for resident individuals, trusts, and estates for tax years beginning January 1, 2026, or later. For net income up to $94,700, these rates apply to each slice of income: 0% on $0–$5,599; 2% on $5,600–$11,199; 3% on $11,200–$15,999; 3.4% on $16,000–$26,399; and 3.7% on $26,400–$94,700. For net income above $94,700, tax is 2% on the first $4,700 and 3.7% on the rest. A tax adjustment starts at $290 for net income of $94,701–$94,800. It falls by $10 for each following $100 income band, reaching $10 at $97,501–$97,600 and $0 above $97,600. The rate and adjustment tables are adjusted annually under the state's existing method.
Lower corporate taxes for Arkansas businesses
The law lowers corporate income tax rates for fiscal years beginning January 1, 2027, or later. Corporations pay 1% on the first $3,000 of net income and 2% on the next $3,000. They pay 3% on the next $5,000 and 4.1% on income above $11,000. Corporations organized under Arkansas law apply this schedule to their entire net income as defined by state tax law. Corporations organized elsewhere and doing business in Arkansas use the same rates on their Arkansas-taxable share of net income.
Sponsors & Cosponsors
Sponsors
Les D. Eaves
Republican • House
Jonathan Dismang
Republican • Senate
Cosponsors
Alyssa Brown
Republican • House
Brandon Achor
Republican • House
Wade Andrews
Republican • House
Brit McKenzie
Republican • House
Sonia Eubanks Barker
Republican • House
Howard M. Beaty, Jr.
Republican • House
Rick Beck
Republican • House
Mary Bentley
Republican • House
Harlan Breaux
Republican • House
Keith Brooks
Republican • House
Cameron Cooper
Republican • House
Frances Cavenaugh
Republican • House
Paul Childress
Republican • House
Bruce Cozart
Republican • House
Cindy Crawford
Republican • House
Carol Dalby
Republican • House
Hope Duke
Republican • House
James Eaton
Republican • House
Jon S. Eubanks
Republican • House
Brian S. Evans
Republican • House
Tony Furman
Republican • House
Jimmy Gazaway
Republican • House
Justin Gonzales
Republican • House
Zack Gramlich
Republican • House
RJ Hawk
Republican • House
Dolly Henley
Republican • House
Mike Holcomb
Republican • House
Steve Hollowell
Republican • House
Jeremiah Moore
Republican • House
Lane Jean
Republican • House
Joey L. Carr
Republican • House
Karilyn Brown
Republican • House
Kendra Moore
Republican • House
Lee Johnson
Republican • House
Jack Ladyman
Republican • House
Wayne Long
Republican • House
Robin Lundstrum
Republican • House
Roger D. Lynch
Republican • House
Matt Brown
Republican • House
Mark D. McElroy
Republican • House
Matthew J. Shepherd
Republican • House
John Maddox
Republican • House
Mindy McAlindon
Republican • House
Rick McClure
Republican • House
Austin McCollum
Republican • House
Richard McGrew
Republican • House
Jon Milligan
Republican • House
Nick Burkes
Republican • House
Jason Nazarenko
Republican • House
Stetson Painter
Republican • House
Shad Pearce
Republican • House
Mark Perry
Democratic • House
Aaron Pilkington
Republican • House
Chad Puryear
Republican • House
Rebecca Burkes
Republican • House
R. Scott Richardson
Republican • House
David Ray
Republican • House
Marcus E. Richmond
Republican • House
Ryan A. Rose
Republican • House
Stephen Meeks
Republican • House
Bart Schulz
Republican • House
Trey Steimel
Republican • House
Randy Torres
Republican • House
Dwight Tosh
Republican • House
Kendon Underwood
Republican • House
Steve Unger
Republican • House
DeAnn Vaught
Republican • House
Steven Walker
Republican • House
Jeff Wardlaw
Republican • House
Les Warren
Republican • House
Richard Womack
Republican • House
Jeremy Wooldridge
Republican • House
Jim Wooten
Republican • House
Roll Call Votes
Senate vote • 5/6/2026
Senate Vote - Wednesday, May 6, 2026 9:17:04 AM
Yes: 27 • No: 6
House vote • 5/5/2026
House Vote - Tuesday, May 5, 2026 9:59:25 AM
Yes: 79 • No: 17
Actions Timeline
Notification that HB1001 is now Act 1
5/6/2026HouseCorrectly enrolled and ordered transmitted to the Governor's Office.
5/6/2026HouseTO BE ENROLLED
5/6/2026HouseReturned from the Senate as passed.
5/6/2026HouseReturned to the House as passed.
5/6/2026SenateRead the third time and passed.
5/6/2026SenateReturned by the Committee, with the recommendation that it Do Pass
5/5/2026SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
5/5/2026SenateReceived from the House.
5/5/2026SenateRead the third time and passed and ordered transmitted to the Senate.
5/5/2026HouseReturned by the Committee Do Pass
5/4/2026HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
5/4/2026HouseFiled
5/1/2026House
Bill Text
HB1001 - Introduced
5/1/2026
Act Version