An act CONCERNING THE EXCISE TAX ON CERTAIN BEER AND 10 SAKE, the official text

Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas        As Engrossed: H3/10/25
2 95th General Assembly
                                 A Bill

3 Regular Session, 2025                                          HOUSE BILL 1491

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5 By: Representatives Wardlaw, J. Richardson

6 By: Senator J. Dismang

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8                          For An Act To Be Entitled

9               AN ACT CONCERNING THE EXCISE TAX ON CERTAIN BEER AND

10              SAKE; TO CREATE AN EXCISE TAX CREDIT FOR CERTAIN BEER

11              AND SAKE PRODUCED USING ARKANSAS RICE; AND FOR OTHER

12              PURPOSES.

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15                                            Subtitle

16                       CONCERNING THE EXCISE TAX ON CERTAIN

17                       BEER AND SAKE; TO CREATE AN EXCISE TAX

18                       CREDIT FOR CERTAIN BEER AND SAKE

19                       PRODUCED USING ARKANSAS RICE; AND FOR

20                       OTHER PURPOSES.

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22 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

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24  SECTION 1. Arkansas Code Title 3, Chapter 7, Subchapter 1, is amended

25 to add an additional section to read as follows:

26  3-7-117. Tax credit for beer and sake produced with Arkansas rice --

27 Definition.

28  (a) As used in this section, "qualified beer and sake" means beer and

29 sake that:

30              (1) Contains at least twenty percent (20%) Arkansas rice as

31 percentage weight of the total grain bill of the beer and sake; and

32              (2) Is subject to the excise tax levied by � 3-5-1205(3), � 3-5-

33 1408(3); or � 3-7-104(6)(A).

34  (b)(1) A person required to report and pay tax under � 3-5-1205(3), �

35 3-5-1408(3), or � 3-7-104(6)(A) for qualified beer and sake is entitled to a

36 credit against the excise tax.

    *CEB144*                                                     03-10-2025 10:51:11 CEB144
    As Engrossed: H3/10/25                                               HB1491

1            (2) The credit allowed under this section shall be:

2                 (A) Calculated by multiplying the percentage weight of

3 Arkansas rice in the total grain bill of the qualified beer and sake by the

4 excise tax due for the qualified beer and sake for the reporting period under

5 � 3-7-401; and

6                 (B) Deducted from the excise tax due for the reporting

7 period under � 3-7-401.

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9       SECTION 2. Arkansas Code � 3-7-401(b), concerning the rules for

10 reporting the excise tax collected on beer, is amended to read as follows:

11      (b) The rules shall require:

12           (1) Require the reports to be filed with the Alcoholic Beverage

13 Control Division on or before the fifteenth day of the month following the

14 month in which the wholesaler acquired possession of or title to the beer. ;

15 and

16           (2) Provide a method of reporting and claiming a credit under �

17 3-7-117.

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19                          /s/Wardlaw

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