---
type: "Bill"
title: "TO CREATE THE ELECTIVE PASS-THROUGH ENTITY TAX ACT; TO IMPOSE A TAX ON PASS-THROUGH ENTITIES; AND TO EXCLUDE CERTAIN INCOME FROM GROSS INCOME FOR PASS-THROUGH ENTITIES."
description: "TO CREATE THE ELECTIVE PASS-THROUGH ENTITY TAX ACT; TO IMPOSE A TAX ON PASS-THROUGH ENTITIES; AND TO EXCLUDE CERTAIN INCOME FROM GROSS INCOME FOR PASS-THROUGH ENTITIES."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "HB 1209"
citation: "Arkansas HB 1209 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang", "Jett"]
version_count: 4
action_count: 22
vote_count: 2
first_action: "2021-01-19T18:29:18+00:00"
last_action: "2021-03-15T18:04:09+00:00"
source: "openstates"
source_identifier: "ocd-bill/5645794f-5912-4481-aa00-43a993042d80"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "5d21031b540796ae1e1a39283794b9bf151d3f129a3e973521d6257758987df0"
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 HB 1209 (2021) — TO CREATE THE ELECTIVE PASS-THROUGH ENTITY TAX ACT; TO IMPOSE A TAX ON PASS-THROUGH ENTITIES; AND TO EXCLUDE CERTAIN INCOME FROM GROSS INCOME FOR PASS-THROUGH ENTITIES.

## Version chain

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

1. **Amendment H1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1209-H1.pdf)
2. **Amendment H2** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1209-H2.pdf)
3. **Amendment H3** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1209-H3.pdf)
4. **HB 1209** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1209.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **98–0** (pass) · lower
- Read the third time and passed. — **35–0** (pass) · upper

## Sponsors

- J. Dismang — primary (person)
- Jett — primary (person)
- Lundstrum — cosponsor (person)

## Timeline

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

- **2021-01-19T18:29:18+00:00** Filed `introduction`
- **2021-01-19T21:31:45+00:00** 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`
- **2021-02-24T14:27:00+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-24T14:27:02+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-02-24T17:45:55+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-03-01T14:36:12+00:00** Placed on second reading for the purpose of amendment.
- **2021-03-01T14:36:16+00:00** Amendment No. 2 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-03-01T17:17:38+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-03-03T14:38:02+00:00** Placed on second reading for the purpose of amendment.
- **2021-03-03T14:38:11+00:00** Amendment No. 3 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-03-03T16:24:20+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-03-04T21:17:52+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-03-09T19:15:45+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-03-09T22:31:47+00:00** Received from the House.
- **2021-03-09T22:32:03+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-03-10T19:46:51+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-03-11T20:18:10+00:00** Read the third time and passed. `passage, reading-3`
- **2021-03-11T20:18:25+00:00** Returned to the House as passed.
- **2021-03-11T23:25:59+00:00** Returned From the Senate as passed.
- **2021-03-11T23:26:02+00:00** TO BE ENROLLED
- **2021-03-12T15:48:02+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2021-03-15T18:04:09+00:00** Notification that HB1209 is now Act 362 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5645794f-5912-4481-aa00-43a993042d80`. Confidence: reported (aggregated from official Arkansas legislature records).