---
type: "Bill"
title: "TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY."
description: "TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "HB 1361"
citation: "Arkansas HB 1361 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eaves", "J. Dismang"]
version_count: 4
action_count: 21
vote_count: 2
first_action: "2021-02-01T19:54:04+00:00"
last_action: "2021-03-02T19:02:46+00:00"
source: "openstates"
source_identifier: "ocd-bill/cf311d2d-9992-4b60-8d81-212f4c05940c"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "709a5c834542db7dfa889ae43dff1364e3e08742d53722a8b4d545edb2281f91"
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 1361 (2021) — TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY.

## 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%2FHB1361-H1.pdf)
2. **Amendment H2** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1361-H2.pdf)
3. **Amendment H3** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1361-H3.pdf)
4. **HB 1361** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1361.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **96–0** (pass) · lower
- Read the third time and passed. — **33–0** (pass) · upper

## Sponsors

- Eaves — primary (person)
- J. Dismang — primary (person)
- A. Clark — cosponsor (person)
- B. Ballinger — cosponsor (person)
- B. Davis — cosponsor (person)
- B. Johnson — cosponsor (person)
- B. Sample — cosponsor (person)
- Beaty Jr. — cosponsor (person)
- Beckham — cosponsor (person)
- Bledsoe — cosponsor (person)
- Caldwell — cosponsor (person)
- D. Garner — cosponsor (person)
- D. Sullivan — cosponsor (person)
- D. Wallace — cosponsor (person)
- Elliott — cosponsor (person)
- Flippo — cosponsor (person)
- Fortner — cosponsor (person)
- G. Leding — cosponsor (person)
- G. Stubblefield — cosponsor (person)
- Gilmore — cosponsor (person)
- Hawks — cosponsor (person)
- Hester — cosponsor (person)
- Hickey — cosponsor (person)
- Hill — cosponsor (person)
- Irvin — cosponsor (person)
- J. English — cosponsor (person)
- J. Mayberry — cosponsor (person)
- J. Sturch — cosponsor (person)
- Jean — cosponsor (person)
- Jett — cosponsor (person)
- K. Hammer — cosponsor (person)
- K. Ingram — cosponsor (person)
- L. Chesterfield — cosponsor (person)
- L. Eads — cosponsor (person)
- L. Fite — cosponsor (person)
- Lundstrum — cosponsor (person)
- Lynch — cosponsor (person)
- M. Hodges — cosponsor (person)
- M. Johnson — cosponsor (person)
- M. McElroy — cosponsor (person)
- M. Pitsch — cosponsor (person)
- McClure — cosponsor (person)
- McCollum — cosponsor (person)
- McGrew — cosponsor (person)
- McNair — cosponsor (person)
- Milligan — cosponsor (person)
- Rapert — cosponsor (person)
- Rice — cosponsor (person)
- T. Garner — cosponsor (person)
- Teague — cosponsor (person)
- Vaught — cosponsor (person)
- Warren — cosponsor (person)
- Wooten — cosponsor (person)

## Timeline

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

- **2021-02-01T19:54:04+00:00** Filed `introduction`
- **2021-02-01T21:52:18+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`
- **2021-02-08T14:38:27+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-08T14:38:36+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-02-08T16:12:15+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-02-09T22:01:42+00:00** Returned by the Committee with the recommendation that it do pass as amended 2 & 3 `committee-passage`
- **2021-02-10T14:34:44+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-10T14:34:58+00:00** Amendment No. 2 & 3 read and adopted and the bill ordered engrossed.
- **2021-02-10T17:01:19+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-02-22T19:17:44+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-02-22T19:17:48+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-02-22T22:22:54+00:00** Received from the House.
- **2021-02-22T22:23:06+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-02-24T19:37:31+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-02-25T21:37:38+00:00** Read the third time and passed. `passage, reading-3`
- **2021-02-25T21:37:39+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-02-25T21:37:40+00:00** Returned to the House as passed.
- **2021-02-25T23:14:00+00:00** Returned From the Senate as passed.
- **2021-02-25T23:14:01+00:00** TO BE ENROLLED
- **2021-02-26T18:09:26+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2021-03-02T19:02:46+00:00** Notification that HB1361 is now Act 248 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf311d2d-9992-4b60-8d81-212f4c05940c`. Confidence: reported (aggregated from official Arkansas legislature records).