Shown verbatim: the complete text as captured from the official PDF posted by the Arkansas General Assembly, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas As Engrossed: H2/19/25
2 95th General Assembly
A Bill
3 Regular Session, 2025 HOUSE BILL 1066
4
5 By: Representatives Ray, K. Brown, R. Burkes, John Carr, Eaton, Hollowell, Lundstrum, McAlindon,
6 McGrew, Pilkington, Rose, Rye, Wooten
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9 For An Act To Be Entitled
10 AN ACT TO AMEND THE STANDARD DEDUCTION FOR INCOME TAX
11 PURPOSES; TO INCREASE THE STANDARD DEDUCTION; AND FOR
12 OTHER PURPOSES.
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15 Subtitle
16 TO INCREASE THE STANDARD DEDUCTION.
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18 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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20 SECTION 1. Arkansas Code � 26-51-430(b), concerning the standard
21 deduction for income tax purposes, is amended to read as follows:
22 (b)(1) The standard deduction shall be:
23 (A) For the tax year beginning January 1, 2014, two
24 thousand dollars ($2,000) per taxpayer; and
25 (B) For tax years beginning on and after January 1, 2015,
26 two thousand two hundred dollars ($2,200) per taxpayer; and
27 (C) For tax years beginning on and after January 1, 2026,
28 four thousand four hundred dollars ($4,400) per taxpayer.
29 (2) In the case of a married couple, each spouse shall be
30 entitled to claim a standard deduction of:
31 (A) For the tax year beginning January 1, 2014, two
32 thousand dollars ($2,000); and
33 (B) For tax years beginning on and after January 1, 2015,
34 two thousand two hundred dollars ($2,200); and
35 (C) For tax years beginning on and after January 1, 2026,
36 four thousand four hundred dollars ($4,400).
*JLL074* 02-19-2025 11:06:55 JLL074
As Engrossed: H2/19/25 HB1066
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2 02-19-2025 11:06:55 JLL074Every fact on this page links to its source, starting with the official bill record.