# Arkansas HB1444: TO AMEND THE SALES AND USE TAX EXEMPTION FOR DATA CENTERS.

Arkansas HB1444, TO AMEND THE SALES AND USE TAX EXEMPTION FOR DATA CENTERS., is a 2025 Regular Session House bill sponsored by Jonathan Dismang (Republican), Aaron Pilkington (Republican); status enacted, last action 2025-04-10 (Notification that HB1444 is now Act 548) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AR-HB1444-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1444
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO AMEND THE SALES AND USE TAX EXEMPTION FOR DATA CENTERS.
- Status: enacted
- Chamber: House
- Introduced: 2025-02-10
- Last action: 2025-04-10, Notification that HB1444 is now Act 548
- Sponsors: Jonathan Dismang (Republican), Aaron Pilkington (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 3 (171 yes, 30 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Data centers get broader tax breaks: benefit, medium. Certified Arkansas data centers pay no sales or use tax on eligible equipment, project and operating costs, services, and electricity. Equipment includes servers, software, networking, power and cooling systems, water-saving systems, security systems, cabling, and related labor. Purchased or leased…
- Large data centers gain tax eligibility: benefit, medium. The law creates a large-data-center category covering networked servers at two or more nonadjacent locations connected by fiber. It includes equipment connecting those sites and linking the firm's fiber network to internet connection points. The owner or operator must be a for-profit data processin…
- More data centers qualify for tax relief: benefit, medium. The law lowers the data center investment requirement from $500 million to $100 million within five years after construction starts. A center must house networked servers at one location or multiple adjacent locations. Its owner or operator must be a for-profit data processing, storage, and distrib…
- Data centers face tax break revocation: cost, medium. Certified firms must report yearly that their centers meet the investment and compensation requirements for the preceding calendar year. The state must revoke certificates when annualized compensation falls below $1 million for regular centers or $3 million for large centers. A large center also lo…

## Sponsors and cosponsors

- Sponsor: Jonathan Dismang (Republican), Senate
- Sponsor: Aaron Pilkington (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-07 | House | House Vote - Monday, April 7, 2025 2:35:14 PM | pass | 76 | 9 | 5 |
| 2025-03-31 | Senate | Senate Vote - Monday, March 31, 2025 4:01:33 PM | pass | 24 | 4 |   |
| 2025-03-10 | House | House Vote - Monday, March 10, 2025 2:17:54 PM | pass | 71 | 17 | 11 |

## Actions (22)

- 2025-04-10: Notification that HB1444 is now Act 548 (House)
- 2025-04-08: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-07: TO BE ENROLLED (House)
- 2025-04-07: Senate amendment # 1 read and concurred in. (House)
- 2025-04-03: Returned by the Committee with the recommendation that it do pass, concur in Senate Amendment No. 1 (House)
- 2025-03-31: Re-referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-31: Returned from Senate as passed, as amended # 1 (House)
- 2025-03-31: Returned to the House as passed as amended # 1 . (Senate)
- 2025-03-31: Read the third time and passed. (Senate)
- 2025-03-20: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-03-20: Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-03-20: Placed on second reading for purpose of amendment. (Senate)
- 2025-03-19: Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 (Senate)
- 2025-03-10: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-03-10: Received from the House. (Senate)
- 2025-03-10: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-03-06: Returned by the Committee Do Pass (House)
- 2025-02-27: REPORTED CORRECTLY ENGROSSED (House)
- 2025-02-27: Amendment No. 1 read and adopted and the bill ordered engrossed. (House)
- 2025-02-27: Placed on second reading for the purpose of amendment. (House)
- 2025-02-10: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-02-10: Filed (House)

## Bill text

- HB1444 - Introduced, 2025-02-10: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1444.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=548.pdf&ddBienniumSession=2025%2F2025R)

## Related bills

- HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025-2026 FISCAL YEAR. (enacted)
- HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO SET PENALTIES FOR A VIOLATION OF THE PROHIBITION OF SOLICITATION OF INJURED INDIV… (failed)
- HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (failed)
- SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE USE OF ALKALINE HYDROLYSIS; AND TO REGULATE ALKALINE HYDROLYSIS FACILITIES. (failed)
- HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO ALLOW A MUNICIPALITY TO PETITION TO SET ASIDE THE SALE OF PROPERTY TO CERTAIN P… (failed)
- HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL ASSEMBLY; TO REQUIRE THAT A MEMBER OF THE HOUSE OF REPRESENTATIVES BE SELECTED A… (failed)

## Sources
- [HB1444 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1444.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=548.pdf&ddBienniumSession=2025%2F2025R)

## Related
- [HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025…](https://policyrisk.com/state-bill/AR-HB1265-2025)
- [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025)
- [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025)
- [SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE US…](https://policyrisk.com/state-bill/AR-SB440-2025)
- [HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO…](https://policyrisk.com/state-bill/AR-HB1695-2025)
- [HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL…](https://policyrisk.com/state-bill/AR-HR1012-2025)
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Source: PRIA, https://policyrisk.com/state-bill/AR-HB1444-2025 (as of 2026-10-19).
