AN AMENDMENT TO THE ARKANSAS CONSTITUTION TO CREATE THE ARKANSAS TAXPAYER BILL OF RIGHTS.
Latest action: Died in Senate Committee at Sine Die adjournment.
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Filed amendments on record: S1 (Senate) by J. Dotson, filed Mar 12, 2025, 8:35 a.m. CT: ARKANSAS SENATE 95th General Assembly - Regular Session, 2025 Amendment Form ____________________________________________________________ __________ Subtitle of Senate Joint Resolution 17 AN AMENDMENT TO THE ARKANSAS CONSTITUTION TO CREATE THE "ARKANSAS TAXPAYER BILL OF RIGHTS". .
Fiscal Impact Statement
Bill: SJR17
Bill Subtitle: AN AMENDMENT TO THE ARKANSAS CONSTITUTION TO CREATE THE
"ARKANSAS TAXPAYER BILL OF RIGHTS".
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Sponsors:
Sen. Dotson and Rep. Long
Basic Change:
SJR17 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 in order 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 the voters a proposal falling under o
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Last checked Nov 12, 2026, 7:47 p.m. CT.
AI Summary
The bill is SJR17, a Senate Joint Resolution proposing an amendment to the Arkansas Constitution to create the Arkansas Taxpayer Bill of Rights. CaptionSECTION 1It requires the General Assembly to utilize a budgeting process that prohibits deficit spending of general revenues. SECTION 2It 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 3It limits the increase in expenditures of net general revenue available for distribution to the lower of three percent or the percentage increase in the Consumer Price Index for All Urban Consumers, compared to the preceding fiscal year. SECTION 4Excess revenues are first transferred to the Catastrophic Reserve Fund to reach 20% of the previous fiscal year’s net general revenue expenditures, for fiscal years on or after July 1, 2027. SECTION 5It repeals Arkansas Constitution Article 5 § 38 on tax increases and amends Article 5 § 1 on majority requirements for measures submitted to the people. SECTION 2SECTION 3The amendment is effective on and after January 1, 2027. SECTION 4The bill was amended by S1 on March 12 2025 which updated the caption subtitle and parts of the expenditure limit language. Action Mar 12, 2025Key facts: Current status: Died in Senate Committee at Sine Die adjournment. Action May 5, 2025Effective January 1, 2027.SECTION 4
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What changed
The bill has been amended; Amendment S1 updated the caption, subtitle, and §4 expenditure limit text. The provided text is the engrossed version after Amendment #1.
Cached Nov 11, 2026, 9:57 a.m. CT · grok-4.20-0309-non-reasoning