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2025R: SB502
TO AMEND THE ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965; AND TO REQUIRE THE ELECTRONIC FILING OF A FORM 1099 IN CERTAIN CIRCUMSTANCES.
Latest action: Died in Senate Committee at Sine Die adjournment.
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| Sponsor | Role |
|---|---|
| Crowell | lead |
| Eaton | primary |
| When | Chamber | Action |
|---|---|---|
| Mar 18, 2025, 1:48 p.m. CT | Senate | Filed |
| Mar 18, 2025, 3:51 p.m. CT | Senate | Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE |
| May 5, 2025, 4:03 p.m. CT | Senate | Died in Senate Committee at Sine Die adjournment. |
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Fiscal impact
DFA2 · Mar 21, 2025
Amended Fiscal Impact Statement
Bill: SB502
Bill Subtitle: TO AMEND THE ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965; AND TO
REQUIRE THE ELECTRONIC FILING OF A FORM 1099 IN CERTAIN CIRCUMSTANCES.
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Sponsors:
Sen. Crowell and Rep. Eaton
Basic Change:
SB502 requires a taxpayer that is subject to the withholding requirements of § 26-51-901 et seq to file
with the Department of Finance and Administration (DFA) any Internal Revenue Service form 1099 on
which the taxpayer is the payer. The taxpayer must file the 1099 by January 31 of the year after the
1099 was issued.
If a taxpayer files at least 1,000 form 1099s with DFA during its income year, the taxpayer would be
required to electronically file the 1099s with DFA.
SB502 is effective for tax years beginning on or after January 1, 2026.
Fiscal Impact:
None.
Taxpayer Impact:
A taxpayer subject to withholding shall file with DFA all 1099s. If the taxpayer files 1,000 or more
1099s, the taxpayer shall file the 1099s electronically with DFA.
Resources Required:
None.
Time Required:
Adequate time is allowed f
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Last checked Nov 12, 2026, 10:22 a.m. CT.
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