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2025R: SB57
TO AMEND THE INCOME TAX CREDIT FOR CERTAIN INDIVIDUAL POLITICAL CONTRIBUTIONS; AND TO AMEND A PORTION OF THE ARKANSAS CODE THAT RESULTED FROM INITIATED ACT 1 OF 1996.
Latest action: Died in Senate Committee at Sine Die adjournment.
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| Sponsor | Role |
|---|---|
| C. Tucker | lead |
| When | Chamber | Action |
|---|---|---|
| Jan 14, 2025, 10:12 a.m. CT | Senate | Filed |
| Jan 14, 2025, 11:56 a.m. CT | Senate | Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE |
| May 5, 2025, 3:57 p.m. CT | Senate | Died in Senate Committee at Sine Die adjournment. |
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Fiscal impact
DFA1 · Jan 21, 2025
Fiscal Impact Statement
Bill: SB57
Bill Subtitle: TO AMEND THE INCOME TAX CREDIT FOR CERTAIN INDIVIDUAL POLITICAL
CONTRIBUTIONS; AND TO AMEND A PORTION OF THE ARKANSAS CODE THAT RESULTED
FROM INITIATED ACT 1 OF 1996.
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Sponsors:
Sen. Tucker
Basic Change:
SB57 increases the tax credit a taxpayer may claim for certain political contributions. Under current
law, a taxpayer is allowed a credit against their individual income tax liability for a monetary
contribution made to:
• A candidate seeking nomination or election to an eligible public office at an election or to the
candidate's campaign committee;
• An approved political action committee; or
• An organized political party.
SB57 increases the credit from $50 to $100 for an individual taxpayer and from $100 to $200 for
taxpayers filing jointly.
SB57 is effective for tax years beginning on or after January 1, 2025.
Fiscal Impact:
FY2026 - $900,000 General Revenue Reduction
[ 12,768 returns filed for the 2022 tax year claimed $912,865 in state political contribution credits. ]
Taxpayer Impact:
An indiv
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In the News
News stories that mention SB57, found by bill number and title words and filtered for Arkansas coverage. Checked about every 12 hours for bills people follow.
- Arkansas Legislature convenes special session to cut individual and corporate income tax rates - The Arkansas Democrat-Gazette
The Arkansas Democrat-Gazette · May 4, 2026 - Two groups leading initiatives to end Arkansas’ income tax - The Arkansas Democrat-Gazette
The Arkansas Democrat-Gazette · May 2, 2026 - Arkansas Tax Appeals Commission Rules That Texas Franchise Tax Is a Creditable Income Tax
Kutak Rock · Jul 29, 2025 - Arkansas bill aims to provide income tax credit for family caregivers
KARK · Mar 6, 2025
Last checked Nov 12, 2026, 8:35 p.m. CT.
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