# Arkansas HB1491: 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.

Arkansas HB1491, 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., is a 2025 Regular Session House bill sponsored by Jonathan Dismang (Republican), Jeff Wardlaw (Republican); status enacted, last action 2025-04-17 (Notification that HB1491 is now Act 874) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AR-HB1491-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1491
- State: Arkansas
- Session: 2025 Regular Session
- Title: 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.
- Status: enacted
- Chamber: House
- Introduced: 2025-02-14
- Last action: 2025-04-17, Notification that HB1491 is now Act 874
- Sponsors: Jonathan Dismang (Republican), Jeff Wardlaw (Republican)
- Cosponsors: 1
- Touches household money: no
- Roll calls: 2 (78 yes, 39 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Arkansas rice cuts beer and sake taxes: benefit, low. 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 equ…

## Sponsors and cosponsors

- Sponsor: Jonathan Dismang (Republican), Senate
- Sponsor: Jeff Wardlaw (Republican), House
- Cosponsor: Jay Richardson (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-14 | Senate | Senate Vote - Monday, April 14, 2025 3:04:22 PM | pass | 23 | 12 |   |
| 2025-04-07 | House | House Vote - Monday, April 7, 2025 2:38:08 PM | pass | 55 | 27 | 7 |

## Actions (18)

- 2025-04-17: Notification that HB1491 is now Act 874 (House)
- 2025-04-15: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-14: TO BE ENROLLED (House)
- 2025-04-14: Returned from the Senate as passed. (House)
- 2025-04-14: Returned to the House as passed. (Senate)
- 2025-04-14: Read the third time and passed. (Senate)
- 2025-04-10: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-07: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-07: Received from the House. (Senate)
- 2025-04-07: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-04-01: Returned by the Committee Do Pass (House)
- 2025-03-10: REPORTED CORRECTLY ENGROSSED (House)
- 2025-03-10: Amendment No. 1 read and adopted and the bill ordered engrossed. (House)
- 2025-03-10: Placed on second reading for the purpose of amendment. (House)
- 2025-02-20: Re-referred to the Committee on HOUSE RULES (House)
- 2025-02-19: Returned by the Committee Do Pass (House)
- 2025-02-17: Read the first time, rules suspended, read the second time and referred to the Committee on HOUSE RULES (House)
- 2025-02-14: Filed (House)

## Bill text

- HB1491 - Introduced, 2025-02-14: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1491.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=874.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
- [HB1491 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1491.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=874.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-HB1491-2025 (as of 2026-10-19).