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 A Bill
2 95th General Assembly
3 Regular Session, 2025 SENATE BILL 256
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5 By: Senator J. Dotson
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8 For An Act To Be Entitled
9 AN ACT TO AMEND THE ARKANSAS CORPORATE FRANCHISE TAX
10 ACT OF 1979; TO REDUCE THE MINIMUM FRANCHISE TAX FOR
11 CERTAIN CORPORATIONS; AND FOR OTHER PURPOSES.
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14 Subtitle
15 TO AMEND THE ARKANSAS CORPORATE
16 FRANCHISE TAX ACT OF 1979; AND TO REDUCE
17 THE MINIMUM FRANCHISE TAX FOR CERTAIN
18 CORPORATIONS.
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20 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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22 SECTION 1. Arkansas Code � 26-54-104(a)(6)(B), concerning the annual
23 franchise tax for certain corporations, is amended to read as follows:
24 (B) No corporation shall pay an annual tax of less than
25 one hundred fifty dollars ($150) one hundred dollars ($100);
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27 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax
28 years beginning on or after January 1, 2026.
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*CEB162* 02/19/2025 8:46:32 AM CEB162Every fact on this page links to its source, starting with the official bill record.