Arkansas 2021 Regular Session Status: Enacted

HB 1361 — TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY.

Last action — Notification that HB1361 is now Act 248

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 01, 2021. Enacted.

Prognosis

Likely to advance 80% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 53 sponsors

    2 primary, 51 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

  • HB 1361 Current pdf

How this bill changes current law

2 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill conforms Arkansas state tax laws to federal tax treatment related to COVID-19 relief programs.

  • Arkansas Code § 26-51-404(b)

    (31)(A) The following, which are adopted for purposes of computing Arkansas income tax liability: (i) Title 15 U.S.C. § 636A(i), as in effect on January 1, 2021, after the redesignation provided by § 304(b) of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, and the amendment provided by § 276(a) of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, regarding the Paycheck Protection Program loan forgiveness; (ii) Section 276(b) of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, regarding subsequent Paycheck Protection Program loan forgiveness; (iii) Section 277 of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, concerning the tax treatment of certain emergency financial aid grants; and (iv) Section 278 of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, concerning the clarification of tax treatment of certain loan forgiveness and other business financial assistance.

    This provision aligns state tax calculations with federal regulations for COVID-19 relief loans.

  • Arkansas Code § 26-51-404(b)

    (32)(A) Payments received under the Coronavirus Food Assistance Program, described in 7 C.F.R. Part 9, as it existed on January 19, 2021.

    This provision provides tax exclusions for payments received under the Coronavirus Food Assistance Program.

Amendments

3 amendments

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Notification that HB1361 is now Act 248

  2. Correctly enrolled and ordered transmitted to the Governor's Office.

  3. TO BE ENROLLED

  4. Returned From the Senate as passed.

  5. Returned to the House as passed.

  6. EMERGENCY CLAUSE ADOPTED

  7. Read the third time and passed.

  8. Returned by the Committee, with the recommendation that it Do Pass

  9. Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE

  10. Received from the House.

  11. EMERGENCY CLAUSE ADOPTED

  12. Read the third time and passed and ordered transmitted to the Senate.

  13. REPORTED CORRECTLY ENGROSSED

  14. Amendment No. 2 & 3 read and adopted and the bill ordered engrossed.

  15. Placed on second reading for the purpose of amendment.

  16. Returned by the Committee with the recommendation that it do pass as amended 2 & 3

  17. REPORTED CORRECTLY ENGROSSED

  18. Amendment No. 1 read and adopted and the bill ordered engrossed.

  19. Placed on second reading for the purpose of amendment.

  20. Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE

  21. Filed

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

2 sponsors · 51 co-sponsors · 85 not signed on · 3 voted No

Sponsors (2)

Co-sponsors (51)

Not signed on (85)

85 members have not signed on to this bill.

Show all 85 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Read the third time and passed.

Passed 33 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 33101
Total 33101
% of votes cast 94%3%0%3%
How each member voted (35)
Member Party Vote
Beckham — Yea
Bledsoe — Yea
Elliott — Yea
Rapert — Yea
Teague — Yea
Alan Clark — Yea
B. Ballinger — Yea
B. Sample — Yea
Bart Hester — Yea
Ben Gilmore — Yea
Blake Johnson — Yea
Breanne Davis — Yea
C. Tucker — Yea
Dan Sullivan — Yea
Dave Wallace — Yea
G. Stubblefield — Not Voting
Greg Leding — Yea
J. Hendren — Yea
J. Sturch — Yea
Jane English — Yea
Jimmy Hickey, Jr — Yea
Jonathan Dismang — Yea
K. Ingram — Yea
Kim Hammer — Yea
L. Chesterfield — Yea
L. Eads — Yea
M. Pitsch — Yea
Mark Johnson — Yea
Missy Irvin — Yea
Ricky Hill — Yea
Ronald Caldwell — Yea
S. Flowers — Nay
Scott Flippo — Yea
T. Garner — Yea
Terry Rice — Yea

Official roll call →

Read the third time and passed and ordered transmitted to the Senate.

Passed 96 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 96202
Total 96202
% of votes cast 96%2%0%2%
How each member voted (100)
Member Party Vote
Bragg — Yea
Carr — Yea
Christiansen — Yea
Cloud — Yea
Coleman — Yea
Deffenbaugh — Yea
Fielding — Yea
Fortner — Yea
Godfrey — Yea
Haak — Yea
Hawks — Yea
Hillman — Yea
Jett — Yea
Lowery — Yea
Miller — Yea
Nicks — Yea
Richardson — Yea
Slape — Yea
Speaks — Yea
Tollett — Yea
Watson — Yea
Aaron Pilkington — Yea
Andrew Collins — Yea
Ashley Hudson — Yea
Austin McCollum — Yea
B. Smith — Yea
Brian S. Evans — Yea
Brit McKenzie — Yea
Bruce Cozart — Yea
C. Fite — Yea
Cameron Cooper — Yea
Carlton Wing — Yea
Carol Dalby — Yea
Cindy Crawford — Yea
Clint Penzo — Yea
D. Ferguson — Yea
David Ray — Yea
David Whitaker — Yea
DeAnn Vaught — Not Voting
Denise Garner — Yea
Denise Jones Ennett — Yea
Dwight Tosh — Yea
Frances Cavenaugh — Yea
Fred Allen — Yea
Fredrick J. Love — Yea
Harlan Breaux — Yea
Howard M. Beaty, Jr. — Yea
Jack Ladyman — Yea
Jamie Scott — Yea
Jeff Wardlaw — Yea
Jim Dotson — Yea
Jim Wooten — Yea
Jimmy Gazaway — Yea
John Maddox — Not Voting
John Payton — Yea
Johnny Rye — Yea
Jon Milligan — Yea
Jon S. Eubanks — Nay
Joshua Bryant — Yea
Joy Springer — Yea
Julie Mayberry — Yea
Justin Boyd — Yea
Justin Gonzales — Yea
K. Ferguson — Yea
Karilyn Brown — Yea
Keith Brooks — Yea
Kendon Underwood — Yea
L. Fite — Yea
L. Johnson — Yea
Lane Jean — Yea
Les D. Eaves — Yea
Les Warren — Yea
M. Berry — Yea
M. Davis — Yea
M. Gray — Yea
M. Hodges — Yea
Marcus E. Richmond — Yea
Mark D. McElroy — Yea
Mark Perry — Yea
Mary Bentley — Yea
Matthew J. Shepherd — Nay
Mike Holcomb — Yea
Nicole Clowney — Yea
Reginald Murdock — Yea
Richard McGrew — Yea
Richard Womack — Yea
Rick Beck — Yea
Rick McClure — Yea
Robin Lundstrum — Yea
Roger D. Lynch — Yea
Ron McNair — Yea
S. Berry — Yea
S. Smith — Yea
Sonia Eubanks Barker — Yea
Stephen Magie — Yea
Stephen Meeks — Yea
Steve Hollowell — Yea
Tippi McCullough — Yea
Tony Furman — Yea
V. Flowers — Yea

Official roll call →

Subjects

taxation health-insurance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 1361?
HB 1361 is sponsored by Jonathan Dismang, Howard M. Beaty, Jr., Fortner, Denise Garner, Hawks, Jett, Robin Lundstrum, Roger D. Lynch, Julie Mayberry, Austin McCollum, Mark D. McElroy, Richard McGrew, Jon Milligan, DeAnn Vaught, Les Warren, Jim Wooten, Beckham, Bledsoe, Les D. Eaves, Ronald Caldwell, Alan Clark, Breanne Davis, Elliott, Jane English, Scott Flippo, Ben Gilmore, Kim Hammer, Bart Hester, Hickey, Hill, Missy Irvin, Blake Johnson, Mark Johnson, Greg Leding, Rapert, Terry Rice, Dan Sullivan, Teague, Dave Wallace, Lane Jean, Ron McNair, Rick McClure, J. Sturch, G. Stubblefield, B. Sample, M. Pitsch, K. Ingram, L. Eads, L. Chesterfield, B. Ballinger, M. Hodges, and L. Fite.
What is the current status of HB 1361?
This bill has been enacted into law. Introduced February 01, 2021. Enacted.
Where can I track HB 1361?
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Last checked for changes 3 months ago · updated continuously

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