Arkansas General Assembly· SB 408Notification that SB408 is now Act 696

An act TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN 10 PAYMENTS BY THE UNITED STATES DEPARTMENT OF 11 AGRICULTURE, the official text

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 408

4

5 By: Senator B. Johnson

6 By: Representative Eaves

7

8                           For An Act To Be Entitled

9   AN ACT TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN

10  PAYMENTS BY THE UNITED STATES DEPARTMENT OF

11  AGRICULTURE; AND FOR OTHER PURPOSES.

12

13

14                          Subtitle

15                        TO PROVIDE AN INCOME TAX EXEMPTION FOR

16                        CERTAIN PAYMENTS BY THE UNITED STATES

17                        DEPARTMENT OF AGRICULTURE.

18

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

20

21  SECTION 1. Arkansas Code � 26-51-316(a), concerning the income tax

22 exemption allowed for disaster relief payments and rebates, is amended to

23 read as follows:

24  (a) There is allowed an exemption from the income tax imposed under

25 this chapter for:

26  (1) Payments made to a taxpayer by the United States Department

27 of Agriculture under the Market Facilitation Program authorized by 15 U.S.C.

28 � 714c, as it existed on January 1, 2020; and

29  (2) Recovery rebates provided by the United States Department of

30 the Treasury under Section 2201 of the Coronavirus Aid, Relief, and Economic

31 Security Act, Pub. L. No. 116-136; and

32  (3) Payments made to a taxpayer by the United States Department

33 of Agriculture under programs authorized by Division B, Title I, of the

34 American Relief Act of 2025, Pub. L. No. 118-158.

35

36  SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax

    *JLL282*                                                      03/07/2025 3:18:49 PM JLL282
 1 years beginning on or after January 1, 2025.                                                                    SB408
 2                                                                                 03/07/2025 3:18:49 PM JLL282
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