All Roll Calls
Yes: 121 • No: 2
ArkansasSB5292025 Regular SessionSenate
TO AMEND THE INDEPENDENT TAX APPEALS COMMISSION ACT.
Sponsored By: Blake Johnson (Republican), Frances Cavenaugh (Republican)
Enacted
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 0 costs, 2 mixed.
More review options for Arkansas taxpayers
Taxpayers can seek Tax Appeals Commission review after the state hearings office issues a decision, but not during pending litigation. Taxpayers retain the right to a hearing before paying disputed amounts, except for denied refund claims and small claims. The Commission can pause cases, including small claims, and direct both sides to discuss a voluntary settlement. Neither side must agree to settle.
Broader qualifications for Arkansas tax commissioners
Tax commissioner candidates can qualify through five years of Arkansas tax-related work instead of an Arkansas law or accounting license. They must still be qualified Arkansas voters with substantial knowledge of state tax law. Governor appointees chosen outside the nominee pool must also meet the qualification requirements. Commissioner salaries are now set by law and funded by the General Assembly. Pay and benefits are no longer tied to those of state district court judges; no salary amount is specified.
Faster small tax claims, fewer remedies
Arkansas tax disputes under $10,000 qualify as small claims, not counting penalties or interest. They use a streamlined process unless a party or the Commission opts out. A hearing requires a party's request and the Commission's approval. Approved hearings must be scheduled within 30 days and held within 60 days after the petition is served. Small-claim taxpayers cannot seek a default judgment when the state fails to answer.
Earlier rulings guide more tax appeals
Arkansas's Tax Appeals Commission must follow legal interpretations adopted by the full Commission in later cases involving the same statute. This requirement now covers any statute, not just tax statutes. It supports consistent decisions but limits the Commission's freedom to change its interpretation.
Sponsors & Cosponsors
Sponsors
Blake Johnson
Republican • Senate
Frances Cavenaugh
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/8/2025
House Vote - Tuesday, April 8, 2025 4:27:17 PM
Yes: 88 • No: 2 • Other: 1
Senate vote • 4/3/2025
Senate Vote - Thursday, April 3, 2025 3:32:16 PM
Yes: 33 • No: 0
Actions Timeline
Notification that SB529 is now Act 617
4/14/2025SenateDELIVERED TO GOVERNOR.
4/9/2025SenateReported correctly enrolled and ordered delivered to the Governor.
4/9/2025SenateORDERED ENROLLED
4/8/2025SenateReturned from the House as passed.
4/8/2025SenateReturned to the Senate as passed.
4/8/2025HouseRead the third time and passed and ordered transmitted to the Senate.
4/8/2025HouseReturned by the Committee Do Pass
4/7/2025HouseRead the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
4/3/2025HouseRECEIVED FROM THE SENATE
4/3/2025HouseOrdered immediately transmitted to the House.
4/3/2025SenateRead the third time and passed.
4/3/2025SenateReturned by the Committee, with the recommendation that it Do Pass
4/2/2025SenateRead first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
3/19/2025SenateFiled
3/19/2025Senate
Bill Text
SB529 - Introduced
3/19/2025
Act Version
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