SB 484 — TO CLARIFY THE ALLOCATION OF NONRESIDENT INCOME FOR ARKANSAS INCOME TAX PURPOSES; AND TO DECLARE AN EMERGENCY.
Last action — Notification that SB484 is now Act 1019
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced March 05, 2021. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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2 sponsors
2 primary, 0 co-sponsors signed on.
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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
- SB 484 Current pdf
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill clarifies the allocation of nonresident income for Arkansas income tax purposes.
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Arkansas Code § 26-51-202(c)
the conduct of a business, trade, or occupation in the State of Arkansas.→ the conduct of a business, trade, or occupation in the State of Arkansas and the location of the employee when performing the work.This change clarifies that the income tax for nonresidents is based on the employee's location when performing work.
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Arkansas Code § 26-51-504(a)(1)
However, credit shall not exceed what the tax would be on the outside income, if added to the Arkansas income, and calculated at Arkansas income tax rates.→ Income from property located or business transacted in another state or territory does not include work performed in this state as provided in § 26-51-202(c).This adjustment specifies that work performed within Arkansas is not included in the credit calculation for taxes on income from outside the state.
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Arkansas Code § 26-51-902(5)
a person doing business in or deriving income from sources outside this state who has control of the payment of wages to an individual for services performed within this state,This change modifies the definition of 'Employer' to clarify responsibilities regarding wages paid to employees performing services within Arkansas.
Amendments
1 amendment- Amendment S1 April 21, 2021 Show changes
Click Show changes on an amendment above to see how it modifies the bill.
Action History
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Notification that SB484 is now Act 1019
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DELIVERED TO GOVERNOR.
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Reported correctly enrolled and ordered delivered to the Governor.
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ORDERED ENROLLED
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Returned from the House as passed.
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Returned To the Senate as passed.
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EMERGENCY CLAUSE ADOPTED
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Read the third time and passed and ordered transmitted to the Senate.
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Returned by the Committee Do Pass
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Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
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Ordered immediately transmitted to the House.
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EMERGENCY CLAUSE ADOPTED
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Read the third time and passed.
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Rules suspended.
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REPORTED CORRECTLY ENGROSSED
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Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
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Placed on second reading for purpose of amendment.
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Rules suspended.
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Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1
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Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
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Filed
Sponsors
- Jonathan Dismang · Primary
- Jett · Primary
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 0 co-sponsors · 136 not signed on · 5 voted No
Sponsors (2)
- Jonathan Dismang
- Jett
Co-sponsors (0)
None.
Not signed on (136)
136 members have not signed on to this bill.
Show all 136 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 95 | 5 | 0 | 0 |
| Total | 95 | 5 | 0 | 0 |
| % of votes cast | 95% | 5% | 0% | 0% |
How each member voted (100)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 34 | 1 | 0 | 0 |
| Total | 34 | 1 | 0 | 0 |
| % of votes cast | 97% | 3% | 0% | 0% |
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 | — | Yea |
| 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 |
Subjects
Frequently asked questions
- Who sponsors SB 484?
- SB 484 is sponsored by Jonathan Dismang and Jett.
- What is the current status of SB 484?
- This bill has been enacted into law. Introduced March 05, 2021. Enacted.
- Where can I track SB 484?
- Track SB 484 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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