TO CREATE A TAX CREDIT FOR ELIGIBLE CONTRIBUTIONS MADE TO A SPONSOR-GRANTING ORGANIZATION UNDER THE PHILANT...
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SB 680 — TO CREATE A TAX CREDIT FOR ELIGIBLE CONTRIBUTIONS MADE TO A SPONSOR-GRANTING ORGANIZATION UNDER THE PHILANTHROPIC INVESTMENT IN ARKANSAS KIDS PROGRAM.
Last action — Notification that SB680 is now Act 904
No card. One bill, free forever — alerts when it moves.
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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 April 12, 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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17 sponsors
2 primary, 15 co-sponsors signed on.
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Cleared a recorded vote
Passed 3 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 680 Current pdf
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
This bill creates a new tax credit for contributions made to scholarship-granting organizations under the Philanthropic Investment in Arkansas Kids Program.
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6-18-2204
For tax years beginning on and after January 1, 2022, a taxpayer may claim a state income tax credit against the taxes imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for one hundred percent (100%) of eligible contributions made to a scholarship-granting organization under this subchapter.
Introduces a new tax credit for eligible contributions to scholarship organizations.
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6-18-2204
An eligible contribution to a scholarship-granting organization in exchange for a tax credit under subdivision (a)(1) of this section shall not be claimed as a charitable deduction to income under § 26-51-419.Clarifies that contributions for which a tax credit is received cannot also be deducted as a charitable donation.
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6-18-2204
An eligible contribution to a scholarship-granting organization where no tax credit is awarded under subdivision (a)(1) of this section may be claimed as a charitable deduction to income under § 26-51-419.Allows for deductions of contributions that do not qualify for tax credits.
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6-18-2204
The total amount of state income tax credits awarded under this section shall not exceed two million dollars ($2,000,000) per calendar year.
Limits the total amount of state tax credits available annually.
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6-18-2204
May be carried forward in any amount to the next-succeeding taxable year and annually thereafter for a total period of three (3) years;
Allows tax credits to be carried forward for up to three years.
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6-18-2205
The average amount of all educational scholarships awarded by a scholarship-granting organization to qualified students under this subchapter shall not exceed: (1) Eighty percent (80%) of the previous school year's foundation funding amount under § 6-20-2305(a)(2) for qualified students who are in kindergarten through grade eight (K-8); and (2) Ninety percent (90%) of the previous school year's foundation funding amount under § 6-20-2305(a)(2) for qualified students who are in grades nine through twelve (9-12).
Establishes caps on the average amount of educational scholarships based on funding amounts.
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6-18-2206
Each scholarship-granting organization shall: (1) Notify the Division of Elementary and Secondary Education of its intent to provide educational scholarships to qualified students attending private schools; (2) Demonstrate proof of exemption from federal income tax under 26 U.S.C. § 501(c)(3) of the Internal Revenue Code, as in effect on January 1, 2021; ...
Imposes various duties and requirements on scholarship-granting organizations to ensure compliance and accountability.
Action History
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Notification that SB680 is now Act 904
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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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CLINCHER MOTION ADOPTED
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Read the third time and passed and ordered transmitted to the Senate.
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Motion for immediate consideration failed
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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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RECEIVED FROM THE SENATE
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Ordered immediately transmitted to the House.
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Read the third time and passed.
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Returned by the Committee, with the recommendation that it Do Pass
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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
- Bragg · Primary
- Beckham · Cosponsor
- Alan Clark · Cosponsor
- Bart Hester · Cosponsor
- Ben Gilmore · Cosponsor
- Missy Irvin · Cosponsor
- Blake Johnson · Cosponsor
- Mark Johnson · Cosponsor
- Rapert · Cosponsor
- Jane English · Cosponsor
- Scott Flippo · Cosponsor
- Dave Wallace · Cosponsor
- Ricky Hill · Cosponsor
- T. Garner · Cosponsor
- B. Sample · Cosponsor
- B. Ballinger · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 15 co-sponsors · 121 not signed on · 41 voted No
Sponsors (2)
- Jonathan Dismang
- Bragg
Co-sponsors (15)
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"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 | 51 | 39 | 0 | 10 |
| Total | 51 | 39 | 0 | 10 |
| % of votes cast | 51% | 39% | 0% | 10% |
How each member voted (100)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 52 | 40 | 0 | 8 |
| Total | 52 | 40 | 0 | 8 |
| % of votes cast | 52% | 40% | 0% | 8% |
How each member voted (100)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 25 | 6 | 0 | 4 |
| Total | 25 | 6 | 0 | 4 |
| % of votes cast | 71% | 17% | 0% | 11% |
How each member voted (35)
| Member | Party | Vote |
|---|---|---|
| Beckham | — | Yea |
| Bledsoe | — | Yea |
| Rapert | — | Yea |
| Elliott | — | Nay |
| Teague | — | Not Voting |
| Alan Clark | — | Yea |
| B. Ballinger | — | Yea |
| B. Sample | — | Yea |
| Bart Hester | — | Yea |
| Ben Gilmore | — | Yea |
| Blake Johnson | — | Yea |
| Breanne Davis | — | Yea |
| C. Tucker | — | Nay |
| Dan Sullivan | — | Yea |
| Dave Wallace | — | Yea |
| G. Stubblefield | — | Yea |
| Greg Leding | — | Nay |
| J. Hendren | — | Yea |
| J. Sturch | — | Not Voting |
| Jane English | — | Yea |
| Jimmy Hickey, Jr | — | Yea |
| Jonathan Dismang | — | Yea |
| K. Ingram | — | Nay |
| Kim Hammer | — | Yea |
| L. Chesterfield | — | Nay |
| L. Eads | — | Not Voting |
| M. Pitsch | — | Not Voting |
| 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 680?
- SB 680 is sponsored by Jonathan Dismang, Bragg, Beckham, Alan Clark, Bart Hester, Ben Gilmore, Missy Irvin, Blake Johnson, Mark Johnson, Rapert, Jane English, Scott Flippo, Dave Wallace, Ricky Hill, T. Garner, B. Sample, and B. Ballinger.
- What is the current status of SB 680?
- This bill has been enacted into law. Introduced April 12, 2021. Enacted.
- Where can I track SB 680?
- Track SB 680 free on One Click Politics — get push/email alerts when it moves.
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