---
type: "Bill"
title: "TO EXEMPT UNEMPLOYMENT COMPENSATION BENEFITS FROM INCOME TAX DURING A CERTAIN TIME PERIOD; AND TO DECLARE AN EMERGENCY."
description: "TO EXEMPT UNEMPLOYMENT COMPENSATION BENEFITS FROM INCOME TAX DURING A CERTAIN TIME PERIOD; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 236"
citation: "Arkansas SB 236 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang", "Jett"]
version_count: 2
action_count: 23
vote_count: 3
first_action: "2021-01-28T18:15:19+00:00"
last_action: "2021-03-01T20:06:50+00:00"
source: "openstates"
source_identifier: "ocd-bill/144a028c-4dc2-4413-ae1f-cf8737c4a29a"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "71b1e3a7a8b823b17ef4d8907d6296d569f7c9223f366301b0d2bbb525728d0b"
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 236 (2021) — TO EXEMPT UNEMPLOYMENT COMPENSATION BENEFITS FROM INCOME TAX DURING A CERTAIN TIME PERIOD; 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%2FSB236-H1.pdf)
2. **SB 236** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB236.pdf)

## Votes

- Read the third time and passed. — **35–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **92–2** (pass) · lower
- Read the third time and passed. — **35–0** (pass) · upper

## Sponsors

- J. Dismang — primary (person)
- Jett — primary (person)
- A. Clark — cosponsor (person)
- B. Ballinger — cosponsor (person)
- B. Davis — cosponsor (person)
- B. Johnson — cosponsor (person)
- B. Sample — cosponsor (person)
- Beckham — cosponsor (person)
- Bledsoe — cosponsor (person)
- C. Tucker — cosponsor (person)
- Caldwell — cosponsor (person)
- D. Sullivan — cosponsor (person)
- D. Wallace — cosponsor (person)
- Elliott — cosponsor (person)
- Flippo — cosponsor (person)
- G. Leding — cosponsor (person)
- G. Stubblefield — cosponsor (person)
- Gilmore — cosponsor (person)
- Hester — cosponsor (person)
- Hickey — cosponsor (person)
- Hill — cosponsor (person)
- Irvin — cosponsor (person)
- J. English — cosponsor (person)
- J. Hendren — cosponsor (person)
- J. Sturch — cosponsor (person)
- K. Hammer — cosponsor (person)
- K. Ingram — cosponsor (person)
- L. Chesterfield — cosponsor (person)
- L. Eads — cosponsor (person)
- M. Johnson — cosponsor (person)
- M. Pitsch — cosponsor (person)
- Rapert — cosponsor (person)
- Rice — cosponsor (person)
- S. Flowers — cosponsor (person)
- T. Garner — cosponsor (person)
- Teague — cosponsor (person)

## Timeline

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

- **2021-01-28T18:15:19+00:00** Filed `introduction`
- **2021-01-28T20:10:02+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-02-03T19:19:04+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-02-04T19:26:39+00:00** Read the third time and passed. `passage, reading-3`
- **2021-02-04T19:27:16+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-02-04T19:27:31+00:00** Ordered immediately transmitted to the House.
- **2021-02-04T21:48:45+00:00** RECEIVED FROM THE SENATE
- **2021-02-04T22:33:57+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`
- **2021-02-09T22:01:05+00:00** Returned by the Committee with the recommendation that it do pass as amended 1 `committee-passage`
- **2021-02-10T14:33:52+00:00** Placed on second reading for the purpose of amendment.
- **2021-02-10T14:34:02+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-02-10T17:00:53+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-02-22T19:37:55+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-02-22T19:38:00+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-02-22T19:38:15+00:00** Returned To Senate as passed, as amended # 1
- **2021-02-23T00:55:46+00:00** Return from the House as passed, as amended #1
- **2021-02-23T19:32:07+00:00** Placed on second reading for purpose of amendment.
- **2021-02-23T19:41:01+00:00** Rules suspended.
- **2021-02-23T19:41:14+00:00** Read the third time and passed. `passage, reading-3`
- **2021-02-23T19:41:24+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-02-23T19:41:31+00:00** ORDERED ENROLLED
- **2021-02-24T21:45:23+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-03-01T20:06:50+00:00** Notification that SB236 is now Act 154 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/144a028c-4dc2-4413-ae1f-cf8737c4a29a`. Confidence: reported (aggregated from official Arkansas legislature records).