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 503
4
5 By: Senator Crowell
6 By: Representative Eaton
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8 For An Act To Be Entitled
9 AN ACT TO AMEND THE ARKANSAS INCOME TAX WITHHOLDING
10 ACT OF 1965; TO REDUCE THE NUMBER OF EMPLOYEES AN
11 EMPLOYER MUST HAVE TO BE MANDATED TO FILE AN ANNUAL
12 WITHHOLDING STATEMENT ELECTRONICALLY; TO REQUIRE THE
13 ELECTRONIC FILING OF A WITHHOLDING RETURN FOR CERTAIN
14 EMPLOYERS; AND FOR OTHER PURPOSES.
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16
17 Subtitle
18 TO REDUCE THE NUMBER OF EMPLOYEES AN
19 EMPLOYER MUST HAVE TO BE MANDATED TO
20 FILE AN ANNUAL INCOME TAX WITHHOLDING
21 STATEMENT ELECTRONICALLY; AND TO REQUIRE
22 THE ELECTRONIC FILING OF A WITHHOLDING
23 RETURN FOR CERTAIN EMPLOYERS.
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25 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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27 SECTION 1. Arkansas Code � 26-51-908, concerning an employer's
28 withholding return and payment of withheld taxes, is amended to add an
29 additional subsection to read as follows:
30 (i)(1) An employer that is required to file the annual statement of
31 withholding under � 26-51-909(b) electronically shall file the withholding
32 return required under this section electronically.
33 (2) A company or other business enterprise that provides the
34 service of reporting and remitting withholding tax on the wages paid to
35 Arkansas employees by another employer for a withholding tax reporting period
36 shall file the withholding return required under this section with the
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SB503
1 secretary electronically if the other employer is required to file the annual
2 statement of withholding under � 26-51-909(b) electronically.
3 (3) The secretary may waive the requirements of this subsection
4 if the secretary determines, on the basis of an application by an employer,
5 that filing the withholding return electronically would cause an undue
6 hardship on the employer.
7
8 SECTION 2. Arkansas Code � 26-51-909(b)(2)(B), concerning the annual
9 income tax withholding statement, is amended to read as follows:
10 (B) An employer who has one hundred twenty-five (125)
11 seventy-five (75) or more employees during the employer's income year shall
12 file the statement electronically.
13
14 SECTION 3. EFFECTIVE DATES.
15 (a) Section 1 of this act is effective for tax years beginning on or
16 after January 1, 2026.
17 (b) Section 2 of this act is effective for tax years beginning on or
18 after January 1, 2025.
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2 03/18/2025 1:18:20 PM JLL317Every fact on this page links to its source, starting with the official bill record.