All Roll Calls
Yes: 113 • No: 2
ArkansasHB16572025 Regular SessionHouseWALLET
TO AMEND THE ARKANSAS WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT.
Sponsored By: Breanne Davis (Republican), Rick Beck (Republican)
Enacted
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 3 costs, 0 mixed.
Smaller equipment credits for wood-energy businesses
For tax years beginning on or after January 1, 2026, Arkansas cuts the wood-energy equipment credit from 30% to 20%. Businesses must own a qualifying project or expansion certified by the Department of Energy and Environment. Equipment must be purchased for Arkansas use after the date specified in the incentive agreement. Eligible equipment includes new or used machinery used only to process wood fiber and byproducts, plus directly connected equipment. Devices that produce energy using wood also qualify; highway-licensed vehicles and trailers do not.
Tighter tax-credit rules for wood-energy businesses
For tax years beginning on or after January 1, 2026, Arkansas limits qualifying wood-energy projects to projected investments above $1 billion. Businesses must commit to at least 400 net new full-time permanent jobs, with average annual pay of at least $60,000. Projects must include Arkansas facilities under the same ownership group and use low-value wood and byproducts, including bark. Businesses must choose qualifying status through a state incentive agreement and pass the state's cost-benefit review. Construction must start within the agreement's date requirements, no earlier than January 1, 2020. Each facility must have a certified closing date before June 30, 2028. By closing, businesses must certify—and the state must verify—enough capital and borrowing for sites, engineering, equipment, and construction.
Wood-energy credit holders must report transfers
Beginning July 1, 2026, taxpayers and Arkansas public retirement systems holding covered wood-energy credits must report planned sales or transfers for value. Notices go to the Arkansas Department of Finance and Administration and state the amount of covered credits. Taxpayer notices are due by July 15 of each subsequent year; retirement-system notices are due by July 15 each year. Both notices include covered credits expected to receive certification during that fiscal year. Existing legal limits on holding and transferring these credits still apply.
Sponsors & Cosponsors
Sponsors
Breanne Davis
Republican • Senate
Rick Beck
Republican • House
Cosponsors
Brandon Achor
Republican • House
Wade Andrews
Republican • House
Blake Johnson
Republican • Senate
Sonia Eubanks Barker
Republican • House
Howard M. Beaty, Jr.
Republican • House
Mary Bentley
Republican • House
Harlan Breaux
Republican • House
Cameron Cooper
Republican • House
Paul Childress
Republican • House
Nicole Clowney
Democratic • House
Cindy Crawford
Republican • House
James Eaton
Republican • House
Les D. Eaves
Republican • House
Jon S. Eubanks
Republican • House
Scott Flippo
Republican • Senate
Tony Furman
Republican • House
Jimmy Gazaway
Republican • House
Ben Gilmore
Republican • Senate
Zack Gramlich
Republican • House
Brad Hall
Republican • House
RJ Hawk
Republican • House
Bart Hester
Republican • Senate
Mike Holcomb
Republican • House
Steve Hollowell
Republican • House
Missy Irvin
Republican • Senate
Jonathan Dismang
Republican • Senate
Jane English
Republican • Senate
Jamie Scott
Democratic • Senate
Lane Jean
Republican • House
Joey L. Carr
Republican • House
Kendra Moore
Republican • House
Matt Brown
Republican • House
Mark Johnson
Republican • Senate
Matt McKee
Republican • Senate
Stephen Magie
Democratic • House
Rick McClure
Republican • House
Jessie McGruder
Democratic • House
Jon Milligan
Republican • House
Stetson Painter
Republican • House
Mark Perry
Democratic • House
Aaron Pilkington
Republican • House
Terry Rice
Republican • Senate
Marcus E. Richmond
Republican • House
Johnny Rye
Republican • House
Stan Berry
Republican • House
Stephen Meeks
Republican • House
Joy Springer
Democratic • House
Matt Stone
Republican • Senate
Jeff Wardlaw
Republican • House
Les Warren
Republican • House
Jim Wooten
Republican • House
Roll Call Votes
Senate vote • 4/9/2025
Senate Vote - Wednesday, April 9, 2025 6:42:35 PM
Yes: 30 • No: 0 • Other: 5
House vote • 4/3/2025
House Vote - Thursday, April 3, 2025 2:35:27 PM
Yes: 83 • No: 2 • Other: 10
Actions Timeline
Notification that HB1657 is now Act 709
4/16/2025HouseCorrectly enrolled and ordered transmitted to the Governor's Office.
4/10/2025HouseTO BE ENROLLED
4/9/2025HouseReturned from the Senate as passed.
4/9/2025HouseReturned to the House as passed.
4/9/2025SenateRead the third time and passed.
4/9/2025SenateReturned by the Committee, with the recommendation that it Do Pass
4/7/2025SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
4/3/2025SenateReceived from the House.
4/3/2025SenateRead the third time and passed and ordered transmitted to the Senate.
4/3/2025HouseREPORTED CORRECTLY ENGROSSED
4/2/2025HouseAmendment No. 1 read and adopted and the bill ordered engrossed.
4/2/2025HousePlaced on second reading for the purpose of amendment.
4/2/2025HouseReturned by the Committee with the recommendation that it do pass as amended 1
4/1/2025HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
3/4/2025HouseFiled
3/4/2025House
Bill Text
HB1657 - Introduced
3/4/2025
Act Version
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