# Arkansas SB204: TO EXEMPT FROM GROSS INCOME A GAIN BY A TAXPAYER RESULTING FROM THE ACQUISITION OF PROPERTY UNDER THE RIGHT OF EMINENT DOMAIN OR THE THREAT OF CONDEMNATION. Arkansas SB204, TO EXEMPT FROM GROSS INCOME A GAIN BY A TAXPAYER RESULTING FROM THE ACQUISITION OF PROPERTY UNDER THE RIGHT OF EMINENT DOMAIN OR THE THREAT OF CONDEMNATION., is a 2025 Regular Session Senate bill sponsored by Clint Penzo (Republican), Jeremy Wooldridge (Republican); status failed, last action 2025-05-05 (Died in Senate Committee at Sine Die adjournment.) (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/AR-SB204-2025 - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Arkansas SB204 - State: Arkansas - Session: 2025 Regular Session - Title: TO EXEMPT FROM GROSS INCOME A GAIN BY A TAXPAYER RESULTING FROM THE ACQUISITION OF PROPERTY UNDER THE RIGHT OF EMINENT DOMAIN OR THE THREAT OF CONDEMNATION. - Status: failed - Chamber: Senate - Introduced: 2025-02-06 - Last action: 2025-05-05, Died in Senate Committee at Sine Die adjournment. - Sponsors: Clint Penzo (Republican), Jeremy Wooldridge (Republican) - Cosponsors: 104 - Touches household money: no - Economic provisions PRIA read: 0 ## Summary No summary available. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Clint Penzo (Republican), Senate - Sponsor: Jeremy Wooldridge (Republican), House - Cosponsor: Alyssa Brown (Republican), House - Cosponsor: Alan Clark (Republican), Senate - Cosponsor: Brandon Achor (Republican), House - Cosponsor: Wade Andrews (Republican), House - Cosponsor: Breanne Davis (Republican), Senate - Cosponsor: Blake Johnson (Republican), Senate - Cosponsor: Bryan King (Republican), Senate - Cosponsor: Glenn Barnes (Democratic), House - Cosponsor: Lincoln Barnett (Democratic), House - Cosponsor: Howard M. Beaty, Jr. (Republican), House - Cosponsor: Mary Bentley (Republican), House - Cosponsor: Harlan Breaux (Republican), House - Cosponsor: Keith Brooks (Republican), House - Cosponsor: Cameron Cooper (Republican), House - Cosponsor: Ronald Caldwell (Republican), Senate - Cosponsor: Frances Cavenaugh (Republican), House - Cosponsor: Paul Childress (Republican), House - Cosponsor: Nicole Clowney (Democratic), House - Cosponsor: Bruce Cozart (Republican), House - Cosponsor: Cindy Crawford (Republican), House - Cosponsor: Steve Crowell (Republican), Senate - Cosponsor: Denise Garner (Democratic), House - Cosponsor: Dan Sullivan (Republican), Senate - Cosponsor: Dave Wallace (Republican), Senate - Cosponsor: Tyler Dees (Republican), Senate - Cosponsor: Matt Duffield (Republican), House - Cosponsor: Hope Duke (Republican), House - Cosponsor: James Eaton (Republican), House - Cosponsor: Les D. Eaves (Republican), House - Cosponsor: Denise Jones Ennett (Democratic), House - Cosponsor: Brian S. Evans (Republican), House - Cosponsor: Fred Allen (Democratic), House - Cosponsor: Scott Flippo (Republican), Senate - Cosponsor: Tony Furman (Republican), House - Cosponsor: Gary Stubblefield (Republican), Senate - Cosponsor: Jimmy Gazaway (Republican), House - Cosponsor: Ben Gilmore (Republican), Senate - Cosponsor: Diana Gonzales Worthen (Democratic), House - Cosponsor: Zack Gramlich (Republican), House - Cosponsor: Brad Hall (Republican), House - Cosponsor: RJ Hawk (Republican), House - Cosponsor: Bart Hester (Republican), Senate - Cosponsor: Ricky Hill (Republican), Senate - Cosponsor: Mike Holcomb (Republican), House - Cosponsor: Steve Hollowell (Republican), House - Cosponsor: Ashley Hudson (Democratic), House - Cosponsor: Justin Boyd (Republican), Senate - Cosponsor: Joshua Bryant (Republican), Senate - Cosponsor: Jim Dotson (Republican), Senate - Cosponsor: Julie Mayberry (Republican), House - Cosponsor: Jeremiah Moore (Republican), House - Cosponsor: John Payton (Republican), Senate - Cosponsor: Jim Petty (Republican), Senate - Cosponsor: Jay Richardson (Democratic), House - Cosponsor: Jamie Scott (Democratic), Senate - Cosponsor: Lane Jean (Republican), House - Cosponsor: Joey L. Carr (Republican), House - Cosponsor: John P. Carr (Republican), House - Cosponsor: Karilyn Brown (Republican), House - Cosponsor: Kenneth B. Ferguson (Democratic), House - Cosponsor: Kim Hammer (Republican), Senate - Cosponsor: Lee Johnson (Republican), House - Cosponsor: Jack Ladyman (Republican), House - Cosponsor: Wayne Long (Republican), House - Cosponsor: Robin Lundstrum (Republican), House - Cosponsor: Roger D. Lynch (Republican), House - Cosponsor: Matt Brown (Republican), House - Cosponsor: Mark Johnson (Republican), Senate - Cosponsor: Mark D. McElroy (Republican), House - Cosponsor: Matt McKee (Republican), Senate - Cosponsor: John Maddox (Republican), House - Cosponsor: Stephen Magie (Democratic), House - Cosponsor: Mindy McAlindon (Republican), House - Cosponsor: Austin McCollum (Republican), House - Cosponsor: Richard McGrew (Republican), House - Cosponsor: Jessie McGruder (Democratic), House - Cosponsor: Ron McNair (Republican), House - Cosponsor: Jon Milligan (Republican), House - Cosponsor: Jason Nazarenko (Republican), House - Cosponsor: Stetson Painter (Republican), House - Cosponsor: Shad Pearce (Republican), House - Cosponsor: Mark Perry (Democratic), House - Cosponsor: Aaron Pilkington (Republican), House - Cosponsor: Chad Puryear (Republican), House - Cosponsor: Reginald Murdock (Democratic), Senate - Cosponsor: R. Scott Richardson (Republican), House - Cosponsor: David Ray (Republican), House - Cosponsor: Marcus E. Richmond (Republican), House - Cosponsor: Ryan A. Rose (Republican), House - Cosponsor: Johnny Rye (Republican), House - Cosponsor: Stan Berry (Republican), House - Cosponsor: Stephen Meeks (Republican), House - Cosponsor: Tracy Steele (Democratic), House - Cosponsor: Trey Steimel (Republican), House - Cosponsor: Matt Stone (Republican), Senate - Cosponsor: Randy Torres (Republican), House - Cosponsor: Dwight Tosh (Republican), House - Cosponsor: Kendon Underwood (Republican), House - Cosponsor: Steve Unger (Republican), House - Cosponsor: DeAnn Vaught (Republican), House - Cosponsor: Steven Walker (Republican), House - Cosponsor: Les Warren (Republican), House - Cosponsor: Carlton Wing (Republican), House - Cosponsor: Richard Womack (Republican), House ## Actions (7) - 2025-05-05: Died in Senate Committee at Sine Die adjournment. (Senate) - 2025-03-12: Re-referred to REVENUE & TAX - SENATE (Senate) - 2025-03-12: REPORTED CORRECTLY ENGROSSED (Senate) - 2025-03-12: Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate) - 2025-03-12: Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 1 (Senate) - 2025-02-06: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate) - 2025-02-06: Filed (Senate) ## Bill text - SB204 - Introduced, 2025-02-06: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB204.pdf) ## 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 - [SB204 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB204.pdf) ## 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) - [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-SB204-2025 (as of 2026-10-16).