# Arkansas SB529: TO AMEND THE INDEPENDENT TAX APPEALS COMMISSION ACT.

Arkansas SB529, TO AMEND THE INDEPENDENT TAX APPEALS COMMISSION ACT., is a 2025 Regular Session Senate bill sponsored by Blake Johnson (Republican), Frances Cavenaugh (Republican); status enacted, last action 2025-04-14 (Notification that SB529 is now Act 617) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AR-SB529-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas SB529
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO AMEND THE INDEPENDENT TAX APPEALS COMMISSION ACT.
- Status: enacted
- Chamber: Senate
- Introduced: 2025-03-19
- Last action: 2025-04-14, Notification that SB529 is now Act 617
- Sponsors: Blake Johnson (Republican), Frances Cavenaugh (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 2 (121 yes, 2 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More review options for Arkansas taxpayers: benefit, low. 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…
- Broader qualifications for Arkansas tax commissioners: benefit, low. 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…
- Faster small tax claims, fewer remedies: mixed, low. 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…
- Earlier rulings guide more tax appeals: mixed, low. 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 interpreta…

## Sponsors and cosponsors

- Sponsor: Blake Johnson (Republican), Senate
- Sponsor: Frances Cavenaugh (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-08 | House | House Vote - Tuesday, April 8, 2025 4:27:17 PM | pass | 88 | 2 | 1 |
| 2025-04-03 | Senate | Senate Vote - Thursday, April 3, 2025 3:32:16 PM | pass | 33 | 0 |   |

## Actions (15)

- 2025-04-14: Notification that SB529 is now Act 617 (Senate)
- 2025-04-09: DELIVERED TO GOVERNOR. (Senate)
- 2025-04-09: Reported correctly enrolled and ordered delivered to the Governor. (Senate)
- 2025-04-08: ORDERED ENROLLED (Senate)
- 2025-04-08: Returned from the House as passed. (Senate)
- 2025-04-08: Returned to the Senate as passed. (House)
- 2025-04-08: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-04-07: Returned by the Committee Do Pass (House)
- 2025-04-03: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-04-03: RECEIVED FROM THE SENATE (House)
- 2025-04-03: Ordered immediately transmitted to the House. (Senate)
- 2025-04-03: Read the third time and passed. (Senate)
- 2025-04-02: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-03-19: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-03-19: Filed (Senate)

## Bill text

- SB529 - Introduced, 2025-03-19: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB529.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=617.pdf&ddBienniumSession=2025%2F2025R)

## 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
- [SB529 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB529.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=617.pdf&ddBienniumSession=2025%2F2025R)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/AR-SB529-2025 (as of 2026-10-19).
