# Arkansas SB1: TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.

Arkansas SB1, TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS., is a 2026 Extraordinary Session 1 Senate bill sponsored by Les D. Eaves (Republican), Jonathan Dismang (Republican); status enacted, last action 2026-05-06 (Notification that SB1 is now Act 2); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-SB1-2026S1
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas SB1
- State: Arkansas
- Session: 2026 Extraordinary Session 1
- Title: TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.
- Status: enacted
- Chamber: Senate
- Introduced: 2026-04-30
- Last action: 2026-05-06, Notification that SB1 is now Act 2
- Sponsors: Les D. Eaves (Republican), Jonathan Dismang (Republican)
- Cosponsors: 28
- Touches household money: yes
- Roll calls: 2 (108 yes, 24 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Arkansas households pay lower income taxes: benefit, medium. 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–$26,3…
- Arkansas corporations pay lower income taxes: benefit, medium. 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 o…

## Sponsors and cosponsors

- Sponsor: Les D. Eaves (Republican), House
- Sponsor: Jonathan Dismang (Republican), Senate
- Cosponsor: Alan Clark (Republican), Senate
- Cosponsor: Breanne Davis (Republican), Senate
- Cosponsor: Blake Johnson (Republican), Senate
- Cosponsor: Bryan King (Republican), Senate
- Cosponsor: Clint Penzo (Republican), Senate
- Cosponsor: Ronald Caldwell (Republican), Senate
- Cosponsor: Steve Crowell (Republican), Senate
- Cosponsor: Dan Sullivan (Republican), Senate
- Cosponsor: Dave Wallace (Republican), Senate
- Cosponsor: Tyler Dees (Republican), Senate
- Cosponsor: Scott Flippo (Republican), Senate
- Cosponsor: Ben Gilmore (Republican), Senate
- Cosponsor: Bart Hester (Republican), Senate
- Cosponsor: Jimmy Hickey, Jr (Republican), Senate
- Cosponsor: Ricky Hill (Republican), Senate
- Cosponsor: Missy Irvin (Republican), Senate
- Cosponsor: Justin Boyd (Republican), Senate
- Cosponsor: Joshua Bryant (Republican), Senate
- Cosponsor: Jim Dotson (Republican), Senate
- Cosponsor: Jane English (Republican), Senate
- Cosponsor: John Payton (Republican), Senate
- Cosponsor: Jim Petty (Republican), Senate
- Cosponsor: Kim Hammer (Republican), Senate
- Cosponsor: Mark Johnson (Republican), Senate
- Cosponsor: Matt McKee (Republican), Senate
- Cosponsor: Terry Rice (Republican), Senate
- Cosponsor: Brad Simon (Republican), Senate
- Cosponsor: Matt Stone (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-05-06 | House | House Vote - Wednesday, May 6, 2026 9:39:30 AM | pass | 79 | 18 |   |
| 2026-05-05 | Senate | Senate Vote - Tuesday, May 5, 2026 9:21:51 AM | pass | 29 | 6 |   |

## Actions (15)

- 2026-05-06: Notification that SB1 is now Act 2 (Senate)
- 2026-05-06: DELIVERED TO GOVERNOR. (Senate)
- 2026-05-06: Reported correctly enrolled and ordered delivered to the Governor. (Senate)
- 2026-05-06: ORDERED ENROLLED (Senate)
- 2026-05-06: Returned from the House as passed. (Senate)
- 2026-05-06: Returned to the Senate as passed. (House)
- 2026-05-06: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2026-05-05: Returned by the Committee Do Pass (House)
- 2026-05-05: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2026-05-05: RECEIVED FROM THE SENATE (House)
- 2026-05-05: Ordered immediately transmitted to the House. (Senate)
- 2026-05-05: Read the third time and passed. (Senate)
- 2026-05-04: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2026-05-04: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2026-04-30: Filed (Senate)

## Bill text

- SB1 - Introduced, 2026-04-30: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2026S1%2FPublic%2FSB1.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2F&file=2.pdf&ddBienniumSession=2025%2F2026S1)

## Related bills

- HB1001: TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS. (enacted)

## Sources
- [SB1 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2026S1%2FPublic%2FSB1.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2F&file=2.pdf&ddBienniumSession=2025%2F2026S1)

## Related
- [HB1001: TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIO…](https://policyrisk.com/state-bill/AR-HB1001-2026S1)
- [Arkansas bills](https://policyrisk.com/states/arkansas/bills)
- [Arkansas state hub](https://policyrisk.com/states/arkansas)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AR-SB1-2026S1 (as of 2026-10-16).