Arkansas General Assembly· SB 502Died in Senate Committee at Sine Die adjournment.

An act TO AMEND THE ARKANSAS INCOME TAX WITHHOLDING 10 ACT OF 1965, 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 502

4

5 By: Senator Crowell

6 By: Representative Eaton

7

8                           For An Act To Be Entitled

9         AN ACT TO AMEND THE ARKANSAS INCOME TAX WITHHOLDING

10        ACT OF 1965; TO REQUIRE THE ELECTRONIC FILING OF A

11        FORM 1099 IN CERTAIN CIRCUMSTANCES; AND FOR OTHER

12        PURPOSES.

13

14

15                          Subtitle

16                       TO AMEND THE ARKANSAS INCOME TAX

17                       WITHHOLDING ACT OF 1965; AND TO REQUIRE

18                       THE ELECTRONIC FILING OF A FORM 1099 IN

19                       CERTAIN CIRCUMSTANCES.

20

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

22

23        SECTION 1. Arkansas Code Title 26, Chapter 51, Subchapter 9, is

24 amended to add an additional section to read as follows:

25        26-51-921. Filing of form 1099.

26        (a) A taxpayer that is subject to the withholding requirements of this

27 subchapter shall file with the Secretary of the Department of Finance and

28 Administration each Internal Revenue Service form 1099 on which the taxpayer

29 is the payer.

30        (b) A form 1099 required to be filed under subsection (a) of this

31 section shall be filed with the secretary:

32        (1) On or before January 31 following the close of the income

33 year in which the form 1099 was issued; and

34        (2) Electronically, if the payer of the form 1099 files with the

35 secretary at least one thousand (1,000) form 1099s during the payer's income

36 year.

    *JLL316*                                               03/18/2025 1:18:00 PM JLL316
                                                SB502

1

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

3 years beginning on or after January 1, 2026.

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

    2                                           03/18/2025 1:18:00 PM JLL316

Every fact on this page links to its source, starting with the official bill record.