Arkansas 2025 Regular Session Status: In Committee

HB 1019 — TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS WHO ASSIST EMPLOYEES WITH CHILDCARE COSTS; AND TO REPLACE THE EXISTING INCOME TAX CREDIT FOR EMPLOYER-OPERATED CHILDCARE FACILITIES.

Last action — Died in House Committee at Sine Die adjournment.

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

This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

How this bill changes current law

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

This bill creates a new income tax credit for employers assisting with childcare costs and repeals existing credits related to employer-operated childcare facilities.

  • Section 26-51-507

    26-51-507. Employer-provided child care — As qualified under former § 26-52-401 — Definition.

    This section is repealed, eliminating the previous tax credit for employers providing childcare services.

  • Section 26-51-508

    26-51-508. Employer-provided child care — As qualified under § 26-52-516 or § 26-53-132 — Definition.

    This section is repealed, ending the tax credit for employers qualified under certain gross receipts tax provisions.

  • 26-51-518

    26-51-518. Affordable Childcare Act of 2025 — Employer childcare assistance tax credit.

    This new section establishes the Affordable Childcare Act of 2025, which includes a tax credit for employers providing childcare assistance.

  • 26-51-518

    There is allowed an income tax credit against the income tax imposed by this chapter in the amount determined under subsection (c) of this section for a business that pays for or provides childcare for the dependent children of its employees.

    Employers can receive a new income tax credit for contributing to childcare for their employees' dependents.

  • 26-51-518

    The income tax credit allowed under this section is allowed in amounts equal to thirty percent (30%) of the total amount expended by a business for childcare services purchased to provide care for the dependent children of its employees.

    The bill specifies that the credit can be thirty percent of expenditures on childcare services.

  • 26-51-518

    In the tax year in which a facility providing childcare services for use primarily by the dependent children of employees is established by a business independently or in conjunction with one or more other businesses, fifty percent (50%) of the total amount expended by a business in the establishment and operation of the facility.

    Businesses can receive fifty percent of expenses as a credit in the year they establish childcare facilities.

  • 26-51-518

    Fifty percent (50%) of the total amount expended by a business as payments to an organization providing access to available childcare services for the business’s employees.

    This allows a credit for payments made to organizations providing access to childcare services.

  • 26-51-518

    If the amount of the income tax credit allowed under this section exceeds the business's income tax liability, the excess shall be refunded to the business.

    The bill provides for refunds if the tax credit exceeds the tax liability.

Amendments

1 amendment

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Action History

  1. Died in House Committee at Sine Die adjournment.

  2. REPORTED CORRECTLY ENGROSSED

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

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

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

  6. Filed

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 135 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (135)

135 members have not signed on to this bill.

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"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

Subjects

taxation healthcare labor
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 1019?
HB 1019 is sponsored by Joy Springer, Andrew Collins, and Denise Garner.
What is the current status of HB 1019?
This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 1019?
Track HB 1019 free on One Click Politics — get push/email alerts when it moves.

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