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2025R: SB394
TO AMEND THE LAW CONCERNING THE ALLOCATION, DISTRIBUTION, AND USE OF REVENUES DERIVED FROM A COUNTY SALES AND USE TAXES FOR CAPITAL IMPROVEMENTS.
Latest action: Died in Senate Committee at Sine Die adjournment.
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| Sponsor | Role |
|---|---|
| J. Bryant | lead |
| McAlindon | primary |
| B. McKenzie | cosponsor |
| Dees | cosponsor |
| Duke | cosponsor |
| Hester | cosponsor |
| John Carr | cosponsor |
| McCollum | cosponsor |
| R. Burkes | cosponsor |
| R. Scott Richardson | cosponsor |
| Torres | cosponsor |
| Underwood | cosponsor |
| When | Chamber | Action |
|---|---|---|
| Mar 5, 2025, 3:37 p.m. CT | Senate | Filed |
| Mar 5, 2025, 4:10 p.m. CT | Senate | Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE |
| Mar 13, 2025, 1:53 p.m. CT | Senate | Rules suspended. |
| Mar 13, 2025, 1:54 p.m. CT | Senate | Withdrawn from Committee and placed on 2nd reading for purpose of amendment # 1 |
| Mar 13, 2025, 1:54 p.m. CT | Senate | Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed. |
| Mar 13, 2025, 3:48 p.m. CT | Senate | REPORTED CORRECTLY ENGROSSED |
| Mar 13, 2025, 3:48 p.m. CT | Senate | Re-referred to REVENUE & TAX - SENATE |
| May 5, 2025, 4:02 p.m. CT | Senate | Died in Senate Committee at Sine Die adjournment. |
Meetings
| When | Meeting | Video |
|---|---|---|
| Mar 13, 2025, 1:30 p.m. CT | Senate Floor Session · Senate Chamber | Video Add to Google Calendar Add to Apple Calendar |
| Apr 2, 2025, 10:00 a.m. CT | Senate Revenue and Taxation · Old Supreme Court | Video Add to Google Calendar Add to Apple Calendar |
Filed amendments on record: S1 (Senate) by J. Bryant, filed Mar 13, 2025, 8:20 a.m. CT: ARKANSAS SENATE 95th General Assembly - Regular Session, 2025 Amendment Form ______________________________________________________________________ Subtitle of Senate Bill 394 TO AMEND THE LAW CONCERNING THE ALLOCATION, DISTRIBUTION, AND USE OF REVENUES DERIVED FROM A COUNTY SALE.
| Number | Chamber | Sponsor | Introduced |
|---|---|---|---|
| S1 | Senate | J. Bryant | Mar 13, 2025, 8:20 a.m. CT |
Fiscal impact
DFA1 · Mar 18, 2025
Fiscal Impact Statement
Bill: SB394 As Engrossed: 3/13/2025
Bill Subtitle: TO AMEND THE LAW CONCERNING THE ALLOCATION, DISTRIBUTION, AND USE
OF REVENUES DERIVED FROM A COUNTY SALES AND USE TAXES FOR CAPITAL
IMPROVEMENTS.
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Sponsors:
Sens. Bryant, Hester, and Dees
Reps. McAlindon, McKenzie, R. Burkes, Underwood, R. Scott Richardson, McCollum, John Carr,
Duke, and Torres
Basic Change:
SB394 (engrossed 3/13/25) authorizes a vote of the people to alter the allocation or distribution of
revenues derived from a county sales and use tax levied for capital improvements.
Under current law, a county may levy a local sales and use tax to:
• Pledge all or a portion of those tax revenues for the repayment of bonds; and
• Allocate a portion of the revenues to municipalities within the county.
Current law does not allow the allocation of county tax revenues to municipalities to be altered. SB394
authorizes a vote of the people to change the allocation or distribution of revenues from the county tax.
The change is only permissible if the population of the largest mu
No votes yet.
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In the News
News stories that mention SB394, found by bill number and title words and filtered for Arkansas coverage. Checked about every 12 hours for bills people follow.
- Benton County, city leaders to discuss proposed reallocation of 1% sales tax revenue - Northwest Arkansas Democrat-Gazette
Northwest Arkansas Democrat-Gazette · Aug 2, 2026 - Benton County, city leaders to discuss proposed reallocation of 1% sales tax revenue - The Arkansas Democrat-Gazette
The Arkansas Democrat-Gazette · Aug 2, 2026 - Benton County Quorum Court supports state bill for sales tax revenue reallocation - Northwest Arkansas Democrat-Gazette
Northwest Arkansas Democrat-Gazette · Mar 27, 2025 - Benton County Quorum Court considers supporting state legislation allowing sales tax revenue reallocation - Northwest Arkansas Democrat-Gazette
Northwest Arkansas Democrat-Gazette · Mar 23, 2025
Last checked Nov 12, 2026, 10:22 a.m. CT.
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