---
type: "Bill"
title: "TO MODIFY THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO PROVIDE FOR A TEMPORARY LIEN AT THE TIME A CHARGING APPLICATION IS FILED."
description: "TO MODIFY THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO PROVIDE FOR A TEMPORARY LIEN AT THE TIME A CHARGING APPLICATION IS FILED."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2019"
identifier: "SB 148"
citation: "Arkansas SB 148 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hester"]
version_count: 2
action_count: 29
vote_count: 3
first_action: "2019-01-22"
last_action: "2019-04-02"
source: "openstates"
source_identifier: "ocd-bill/26f467c6-061f-42f6-a5dc-3f1b64376412"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "f4dea29221c31aca0e0405c2c63009834390bcab91a8ccf212350314ffcbb269"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas SB 148 (2019) — TO MODIFY THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO PROVIDE FOR A TEMPORARY LIEN AT THE TIME A CHARGING APPLICATION IS FILED.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/Document?type=pdf&chamber=&source=Amendments&bill=SB148-S1&ddBienniumSession=2019%2F2019R)
2. **SB 148** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2019R/Public/Searchable/SB148.pdf)

## Votes

- Read the third time and passed. — **30–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **86–0** (pass) · lower
- Read the third time and passed. — **26–4** (pass) · upper

## Sponsors

- Hester — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-22** Filed `introduction`
- **2019-01-22** Read first time, rules suspended, read second time, referred to INSURANCE & COMMERCE - SENATE `reading-1, referral-committee`
- **2019-01-24** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2019-01-28** Re-referred to INSURANCE & COMMERCE - SENATE `referral-committee`
- **2019-02-05** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2019-02-06** Placed on second reading for purpose of amendment.
- **2019-02-06** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2019-02-06** REPORTED CORRECTLY ENGROSSED
- **2019-02-11** Read the third time and passed. `passage, reading-3`
- **2019-02-11** Ordered immediately transmitted to the House.
- **2019-02-11** RECEIVED FROM THE SENATE
- **2019-02-11** Read the first time, rules suspended, read the second time and referred to the Committee on INSURANCE & COMMERCE- HOUSE `reading-1, reading-2, referral-committee`
- **2019-03-13** Returned by the Committee with the recommendation that it do pass as amended 1 `committee-passage`
- **2019-03-14** Placed on second reading for the purpose of amendment.
- **2019-03-14** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2019-03-14** REPORTED CORRECTLY ENGROSSED
- **2019-03-19** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2019-03-19** Returned To the Senate as passed.
- **2019-03-19** Returned From the House as passed as amended.
- **2019-03-19** Re-referred to INSURANCE & COMMERCE - SENATE `referral-committee`
- **2019-03-26** Returned by the Committee with the recommendation that it Do Pass concur in House Amendment No. 1 `committee-passage-favorable`
- **2019-03-27** Placed on second reading for purpose of amendment.
- **2019-03-27** House Amendment No. 1 read first time, rule suspended, read second time and concurred in.
- **2019-03-27** Rules suspended.
- **2019-03-27** Read the third time and passed. `passage, reading-3`
- **2019-03-27** ORDERED ENROLLED
- **2019-03-28** Reported correctly enrolled and ordered delivered to the Governor.
- **2019-03-28** DELIVERED TO GOVERNOR. `executive-receipt`
- **2019-04-02** Notification that SB148 is now Act 622 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/26f467c6-061f-42f6-a5dc-3f1b64376412`. Confidence: reported (aggregated from official Arkansas legislature records).