ArkansasHB14912025 Regular SessionHouse

CONCERNING THE EXCISE TAX ON CERTAIN BEER AND SAKE; TO CREATE AN EXCISE TAX CREDIT FOR CERTAIN BEER AND SAKE PRODUCED USING ARKANSAS RICE; AND FOR OTHER PURPOSES.

Sponsored By: Jonathan Dismang (Republican), Jeff Wardlaw (Republican)

Enacted

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Arkansas rice cuts beer and sake taxes

Businesses that owe Arkansas excise tax on qualifying beer or sake can claim a new tax credit. Arkansas rice must make up at least 20% of the total grain weight used to make the drink. Eligible drinks must be taxed under Arkansas Code § 3-5-1205(3), § 3-5-1408(3), or § 3-7-104(6)(A). The credit equals the Arkansas rice percentage multiplied by the excise tax due for the reporting period. The Alcoholic Beverage Control Division must set rules for reporting and claiming the credit. Those rules must require reports by the 15th of the month after the wholesaler acquires possession or ownership of the beer.

Sponsors & Cosponsors

Sponsors

  • Jonathan Dismang

    Republican • Senate

  • Jeff Wardlaw

    Republican • House

Cosponsors

  • Jay Richardson

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 78 • No: 39

Senate vote • 4/14/2025

Senate Vote - Monday, April 14, 2025 3:04:22 PM

Yes: 23 • No: 12

House vote • 4/7/2025

House Vote - Monday, April 7, 2025 2:38:08 PM

Yes: 55 • No: 27 • Other: 7

Actions Timeline

  1. Notification that HB1491 is now Act 874

    4/17/2025House
  2. Correctly enrolled and ordered transmitted to the Governor's Office.

    4/15/2025House
  3. TO BE ENROLLED

    4/14/2025House
  4. Returned from the Senate as passed.

    4/14/2025House
  5. Returned to the House as passed.

    4/14/2025Senate
  6. Read the third time and passed.

    4/14/2025Senate
  7. Returned by the Committee, with the recommendation that it Do Pass

    4/10/2025Senate
  8. Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE

    4/7/2025Senate
  9. Received from the House.

    4/7/2025Senate
  10. Read the third time and passed and ordered transmitted to the Senate.

    4/7/2025House
  11. Returned by the Committee Do Pass

    4/1/2025House
  12. REPORTED CORRECTLY ENGROSSED

    3/10/2025House
  13. Amendment No. 1 read and adopted and the bill ordered engrossed.

    3/10/2025House
  14. Placed on second reading for the purpose of amendment.

    3/10/2025House
  15. Re-referred to the Committee on HOUSE RULES

    2/20/2025House
  16. Returned by the Committee Do Pass

    2/19/2025House
  17. Read the first time, rules suspended, read the second time and referred to the Committee on HOUSE RULES

    2/17/2025House
  18. Filed

    2/14/2025House

Bill Text

  • HB1491 - Introduced

    2/14/2025

  • Act Version

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