Order
2025R: HJR1005
AN AMENDMENT TO THE ARKANSAS CONSTITUTION TO CREATE THE ARKANSAS TAXPAYER BILL OF RIGHTS.
Latest action: Died in House Committee at Sine Die adjournment.
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| Sponsor | Role |
|---|---|
| Long | lead |
| J. Dotson | primary |
| When | Chamber | Action |
|---|---|---|
| Jan 3, 2025, 1:18 p.m. CT | House | Filed |
| Jan 13, 2025, 3:25 p.m. CT | House | Read the first time, rules suspended, read the second time and referred to the Committee on STATE AGENCIES & GOVT'L AFFAIRS- HOUSE |
| Mar 5, 2025, 8:28 a.m. CT | House | Placed on second reading for the purpose of amendment. |
| Mar 5, 2025, 8:28 a.m. CT | House | Amendment No. 1 read and adopted and the bill ordered engrossed. |
| Mar 5, 2025, 11:46 a.m. CT | House | REPORTED CORRECTLY ENGROSSED |
| Mar 19, 2025, 8:34 a.m. CT | House | Placed on second reading for the purpose of amendment. |
| Mar 19, 2025, 8:34 a.m. CT | House | Amendment No. 2 read and adopted and the bill ordered engrossed. |
| Mar 19, 2025, 4:19 p.m. CT | House | REPORTED CORRECTLY ENGROSSED |
| May 5, 2025, 9:47 a.m. CT | House | Died in House Committee at Sine Die adjournment. |
Meetings
| When | Meeting | Video |
|---|---|---|
| Mar 10, 2025, 2:30 p.m. CT | House State Agencies - Governmental Affairs Committee · Committee Room 151 | Video Add to Google Calendar Add to Apple Calendar |
Filed amendments on record: H1 (House) by Long, filed Mar 4, 2025, 10:09 a.m. CT: Hall of the House of Representatives 95th General Assembly - Regular Session, 2025 Amendment Form ____________________________________________________________ __________ Subtitle of House Joint Resolution 1005 N AMENDMENT TO THE ARKANSAS CONSTITUTION TO CREATE THE "ARKANSAS TAXPA; H2 (House) by Long, filed Mar 18, 2025, 4:11 p.m. CT: Hall of the House of Representatives 95th General Assembly - Regular Session, 2025 Amendment Form ____________________________________________________________ __________ Subtitle of House Joint Resolution 1005 AN AMENDMENT TO THE ARKANSAS CONSTITUTION TO CREATE THE ARKANSAS TAXPA.
| Number | Chamber | Sponsor | Introduced |
|---|---|---|---|
| H1 | House | Long | Mar 4, 2025, 10:09 a.m. CT |
| H2 | House | Long | Mar 18, 2025, 4:11 p.m. CT |
Fiscal impact
DFA1 · Mar 10, 2025
Fiscal Impact Statement
Bill: HJR1005 Amendment Number: H1
Bill Subtitle: N AMENDMENT TO THE ARKANSAS CONSTITUTION TO CREATE THE
"ARKANSAS TAXPAYER BILL OF RIGHTS".
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Sponsors:
Rep. Long and Sen. Dotson
Basic Change:
HJR1005-H1 (engrossed 3/5/25) proposes an amendment to the Arkansas Constitution to create the
"Arkansas Taxpayer Bill of Rights" (ATBR).
The ATBR prohibits deficit spending of general revenues in a fiscal year budget beginning January 1,
2027. The amendment does not prohibit the General Assembly from creating a budget for a fiscal year
based on expected general revenues, and subsequently adjusting the budget based on actual
collections of general revenues.
The amendment requires a three-fourths vote by each house of the General Assembly for certain types
of legislation to be approved, including legislation:
• Establishing a new tax or fee;
• Increasing the rate of a tax or fee;
• Extending an expiring tax or fee; or
• Amendments to the law directly causing a gain to the state in net tax or fee revenue.
The General Assembly may refer to
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Talking Points
Notes
Team notes
In the News
News stories that mention HJR1005, found by bill number and title words and filtered for Arkansas coverage. Checked about every 12 hours for bills people follow.
- Lee Schalk Testimony on Proposed Arkansas TABOR Amendment
American Legislative Exchange Council · Mar 17, 2025
Last checked Nov 12, 2026, 4:16 p.m. CT.
AI Summary
The bill is a House Joint Resolution proposing an amendment to the Arkansas Constitution to create the Arkansas Taxpayer Bill of Rights. CaptionSECTION 1
It requires the General Assembly to utilize a budgeting process that prohibits deficit spending of general revenues. SECTION 2
It requires a three-fourths vote of each house of the General Assembly to enact legislation establishing a new tax or fee, increasing the rate of a tax or fee, extending an expiring tax or fee, or directly causing a gain to the state in net tax revenue or net fee revenue, for fiscal years on or after July 1, 2027. SECTION 3
It limits the increase in expenditures of net general revenue available for distribution to the percentage increase in the Consumer Price Index for All Urban Consumers or its successor compared to the preceding fiscal year. SECTION 4
It requires transfer of excess revenues first to the Catastrophic Reserve Fund to reach 20% of the previous fiscal year’s net general revenue expenditures before other transfers or refunds, for fiscal years on or after July 1, 2027. SECTION 5
It repeals Arkansas Constitution Article 5 § 38 on tax increases requiring voter approval or three-fourths legislative vote in emergencies. SECTION 2
It amends Arkansas Constitution Article 5 § 1 on initiative and referendum to limit General Assembly submission of measures to the people. SECTION 3
The amendment is effective on and after January 1, 2027. SECTION 4
The bill was amended twice in the House. Action Mar 5, 2025Action Mar 19, 2025
Key facts: Current status: Died in House Committee at Sine Die adjournment.Action May 5, 2025
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What changed
The bill has been amended (H1 and H2 adopted); the current text is the engrossed version H3/5/25 H3/19/25 that incorporates both amendments, including changes to the expenditure limit (removing a 3% floor) and updated caption/subtitle language.
Cached Nov 11, 2026, 8:52 a.m. CT · grok-4.20-0309-non-reasoning