# Arkansas SB568: TO AMEND THE LAW CONCERNING THE TAXES APPLICABLE TO LITHIUM EXTRACTION AND DEVELOPMENT; TO PROVIDE A SALES AND USE TAX EXEMPTION FOR LITHIUM RESOURCE DEVELOPMENT; AND TO AMEND THE LAW CONCERNING THE SEVERANCE TAX ON LITHIUM.

Arkansas SB568, TO AMEND THE LAW CONCERNING THE TAXES APPLICABLE TO LITHIUM EXTRACTION AND DEVELOPMENT; TO PROVIDE A SALES AND USE TAX EXEMPTION FOR LITHIUM RESOURCE DEVELOPMENT; AND TO AMEND THE LAW CONCERNING THE SEVERANCE TAX ON LITHIUM., is a 2025 Regular Session Senate bill sponsored by Steve Crowell (Republican), Lane Jean (Republican); status enacted, last action 2025-04-23 (Notification that SB568 is now Act 1012) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AR-SB568-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas SB568
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO AMEND THE LAW CONCERNING THE TAXES APPLICABLE TO LITHIUM EXTRACTION AND DEVELOPMENT; TO PROVIDE A SALES AND USE TAX EXEMPTION FOR LITHIUM RESOURCE DEVELOPMENT; AND TO AMEND THE LAW CONCERNING THE SEVERANCE TAX ON LITHIUM.
- Status: enacted
- Chamber: Senate
- Introduced: 2025-03-27
- Last action: 2025-04-23, Notification that SB568 is now Act 1012
- Sponsors: Steve Crowell (Republican), Lane Jean (Republican)
- Cosponsors: 6
- Touches household money: no
- Roll calls: 2 (119 yes, 5 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Recycling businesses gain broader tax credit: benefit, low. Beginning October 1, 2025, Arkansas expands its existing income tax credit for waste-reduction, reuse, or recycling equipment. Electronic waste and lithium-ion battery cells and packs now count as eligible solid waste. Businesses using qualifying equipment for these waste streams can claim the cred…
- Salt-water taxes fund state and counties: benefit, low. Beginning October 1, 2025, Arkansas sets distribution rules for salt-water extraction tax receipts, including penalties and costs. The formula first sets aside 45¢ per 1,000 barrels under the law's separate allocation rule. For the first $325,000 collected each fiscal year, 3% of the remainder goes…
- Tax breaks for major lithium facilities: benefit, low. Beginning October 1, 2025, qualifying Arkansas lithium, battery-component, battery, and grid-storage facilities receive sales and use tax exemptions. Covered purchases include eligible equipment, materials, services, electricity, and further-processing inputs—not salt-water extraction purchases. El…
- Lithium brine producers pay extraction taxes: cost, low. Beginning October 1, 2025, Arkansas extends its salt-water extraction taxes to lithium production. Producers pay $2.45 per 1,000 barrels when dissolved materials are used for lithium or covered related products. Two additional brine taxes apply to Arkansas production for lithium extraction: 20¢ plu…

## Sponsors and cosponsors

- Sponsor: Steve Crowell (Republican), Senate
- Sponsor: Lane Jean (Republican), House
- Cosponsor: Wade Andrews (Republican), House
- Cosponsor: Carol Dalby (Republican), House
- Cosponsor: Ben Gilmore (Republican), Senate
- Cosponsor: Dolly Henley (Republican), House
- Cosponsor: Matthew J. Shepherd (Republican), House
- Cosponsor: Matt Stone (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-15 | House | House Vote - Tuesday, April 15, 2025 4:16:55 PM | pass | 86 | 5 | 6 |
| 2025-04-09 | Senate | Senate Vote - Wednesday, April 9, 2025 9:42:18 PM | pass | 33 | 0 | 2 |

## Actions (30)

- 2025-04-23: Notification that SB568 is now Act 1012 (Senate)
- 2025-04-16: DELIVERED TO GOVERNOR. (Senate)
- 2025-04-16: Reported correctly enrolled and ordered delivered to the Governor. (Senate)
- 2025-04-15: ORDERED ENROLLED (Senate)
- 2025-04-15: Returned from the House as passed. (Senate)
- 2025-04-15: Returned to the Senate as passed. (House)
- 2025-04-15: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-04-14: Returned by the Committee Do Pass (House)
- 2025-04-10: Read the first time, rules suspended, read the second time and referred to the Committee on AGRICULTURE, FORESTRY & ECONOMIC DEVELOPMENT- HOUSE (House)
- 2025-04-10: RECEIVED FROM THE SENATE (House)
- 2025-04-09: Ordered immediately transmitted to the House. (Senate)
- 2025-04-09: Read the third time and passed. (Senate)
- 2025-04-09: Rules suspended. (Senate)
- 2025-04-09: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-09: Re-referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-09: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-04-09: Amendment # 3 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-04-09: Placed on second reading for purpose of amendment. (Senate)
- 2025-04-09: Rules suspended. (Senate)
- 2025-04-08: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-08: Re-referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-08: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-04-08: Amendment # 2 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-04-08: Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 2 (Senate)
- 2025-04-01: Re-referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-01: REPORTED CORRECTLY ENGROSSED (Senate)
- 2025-04-01: Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed. (Senate)
- 2025-04-01: Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 1 (Senate)
- 2025-03-31: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-03-27: Filed (Senate)

## Bill text

- SB568 - Introduced, 2025-03-27: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB568.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1012.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
- [SB568 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FSB568.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1012.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)
- [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-SB568-2025 (as of 2026-10-19).