---
type: "Bill"
title: "TO ADOPT FEDERAL INTERNAL REVENUE CODE PROVISIONS CONCERNING OPPORTUNITY ZONES; AND TO PROVIDE STATE TAX INCENTIVES RELATED TO INVESTMENTS IN OPPORTUNITY ZONES."
description: "TO ADOPT FEDERAL INTERNAL REVENUE CODE PROVISIONS CONCERNING OPPORTUNITY ZONES; AND TO PROVIDE STATE TAX INCENTIVES RELATED TO INVESTMENTS IN OPPORTUNITY ZONES."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2019"
identifier: "SB 196"
citation: "Arkansas SB 196 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["K. Ingram"]
version_count: 2
action_count: 18
vote_count: 2
first_action: "2019-01-29"
last_action: "2019-02-26"
source: "openstates"
source_identifier: "ocd-bill/42c0d126-5eb9-4681-a826-42603f7373ea"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "b53601ce2e62f486df6624c0c000a78ca4231b8ae32b809324b7c08a11feea44"
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 196 (2019) — TO ADOPT FEDERAL INTERNAL REVENUE CODE PROVISIONS CONCERNING OPPORTUNITY ZONES; AND TO PROVIDE STATE TAX INCENTIVES RELATED TO INVESTMENTS IN OPPORTUNITY ZONES.

## 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=SB196-S1&ddBienniumSession=2019%2F2019R)
2. **SB 196** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2019R/Public/Searchable/SB196.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **96–1** (pass) · lower
- Read the third time and passed. — **34–0** (pass) · upper

## Sponsors

- K. Ingram — primary (person)

## Timeline

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

- **2019-01-29** Filed `introduction`
- **2019-01-29** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2019-02-04** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2019-02-05** Placed on second reading for purpose of amendment.
- **2019-02-05** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2019-02-05** REPORTED CORRECTLY ENGROSSED
- **2019-02-06** Read the third time and passed. `passage, reading-3`
- **2019-02-06** Ordered immediately transmitted to the House.
- **2019-02-06** RECEIVED FROM THE SENATE
- **2019-02-06** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2019-02-14** Returned by the Committee Do Pass `committee-passage`
- **2019-02-19** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2019-02-19** Returned To the Senate as passed.
- **2019-02-19** Returned from the House as passed.
- **2019-02-19** ORDERED ENROLLED
- **2019-02-20** Reported correctly enrolled and ordered delivered to the Governor.
- **2019-02-20** DELIVERED TO GOVERNOR. `executive-receipt`
- **2019-02-26** Notification that SB196 is now Act 201 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/42c0d126-5eb9-4681-a826-42603f7373ea`. Confidence: reported (aggregated from official Arkansas legislature records).