All Roll Calls
Yes: 108 • No: 24
ArkansasSB12026 Extraordinary Session 1SenateWALLET
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.
Arkansas households pay lower income taxes
For tax years starting on or after January 1, 2026, Arkansas lowers income taxes for individuals, trusts, and estates. For net income of $94,700 or less, the first $5,599 is tax-free. Rates are 2% on income from $5,600–$11,199 and 3% from $11,200–$15,999. Rates are 3.4% on income from $16,000–$26,399 and 3.7% from $26,400–$94,700. For net income above $94,700, rates are 2% on the first $4,700 and 3.7% above that amount. A tax reduction for net income from $94,701–$97,600 declines from $290 to $0 as income rises. Tax tables are adjusted each year.
Arkansas corporations pay lower income taxes
For tax years starting on or after January 1, 2027, Arkansas lowers corporate income tax rates. 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 net income above $11,000. Corporations organized under Arkansas law are taxed on their entire net income. Corporations organized elsewhere and doing business in Arkansas pay tax on the share assigned to Arkansas under state law.
Sponsors & Cosponsors
Sponsors
Les D. Eaves
Republican • House
Jonathan Dismang
Republican • Senate
Cosponsors
Alan Clark
Republican • Senate
Breanne Davis
Republican • Senate
Blake Johnson
Republican • Senate
Bryan King
Republican • Senate
Clint Penzo
Republican • Senate
Ronald Caldwell
Republican • Senate
Steve Crowell
Republican • Senate
Dan Sullivan
Republican • Senate
Dave Wallace
Republican • Senate
Tyler Dees
Republican • Senate
Scott Flippo
Republican • Senate
Ben Gilmore
Republican • Senate
Bart Hester
Republican • Senate
Jimmy Hickey, Jr
Republican • Senate
Ricky Hill
Republican • Senate
Missy Irvin
Republican • Senate
Justin Boyd
Republican • Senate
Joshua Bryant
Republican • Senate
Jim Dotson
Republican • Senate
Jane English
Republican • Senate
John Payton
Republican • Senate
Jim Petty
Republican • Senate
Kim Hammer
Republican • Senate
Mark Johnson
Republican • Senate
Matt McKee
Republican • Senate
Terry Rice
Republican • Senate
Brad Simon
Republican • Senate
Matt Stone
Republican • Senate
Roll Call Votes
House vote • 5/6/2026
House Vote - Wednesday, May 6, 2026 9:39:30 AM
Yes: 79 • No: 18
Senate vote • 5/5/2026
Senate Vote - Tuesday, May 5, 2026 9:21:51 AM
Yes: 29 • No: 6
Actions Timeline
Notification that SB1 is now Act 2
5/6/2026SenateDELIVERED TO GOVERNOR.
5/6/2026SenateReported correctly enrolled and ordered delivered to the Governor.
5/6/2026SenateORDERED ENROLLED
5/6/2026SenateReturned from the House as passed.
5/6/2026SenateReturned to the Senate as passed.
5/6/2026HouseRead the third time and passed and ordered transmitted to the Senate.
5/6/2026HouseReturned by the Committee Do Pass
5/5/2026HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
5/5/2026HouseRECEIVED FROM THE SENATE
5/5/2026HouseOrdered immediately transmitted to the House.
5/5/2026SenateRead the third time and passed.
5/5/2026SenateReturned by the Committee, with the recommendation that it Do Pass
5/4/2026SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
5/4/2026SenateFiled
4/30/2026Senate
Bill Text
SB1 - Introduced
4/30/2026
Act Version