---
type: "Bill"
title: "TO CLARIFY THE ALLOCATION OF NONRESIDENT INCOME FOR ARKANSAS INCOME TAX PURPOSES; AND TO DECLARE AN EMERGENCY."
description: "TO CLARIFY THE ALLOCATION OF NONRESIDENT INCOME FOR ARKANSAS INCOME TAX PURPOSES; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 484"
citation: "Arkansas SB 484 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang", "Jett"]
version_count: 2
action_count: 21
vote_count: 2
first_action: "2021-03-05T15:13:57+00:00"
last_action: "2021-04-30T19:05:19+00:00"
source: "openstates"
source_identifier: "ocd-bill/8bfe14cf-cac1-49c8-9299-03f0f83b6560"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "b8ed9eea47aee0519da1537fdba895a97a3aed88e7c2b96a2cde6295c16a0811"
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 484 (2021) — TO CLARIFY THE ALLOCATION OF NONRESIDENT INCOME FOR ARKANSAS INCOME TAX PURPOSES; AND TO DECLARE AN EMERGENCY.

## Version chain

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

1. **Amendment S1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FSB484-S1.pdf)
2. **SB 484** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB484.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **95–0** (pass) · lower
- Read the third time and passed. — **34–0** (pass) · upper

## Sponsors

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

## Timeline

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

- **2021-03-05T15:13:57+00:00** Filed `introduction`
- **2021-03-08T19:44:42+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-04-21T19:39:15+00:00** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2021-04-21T22:28:41+00:00** Rules suspended.
- **2021-04-21T22:28:50+00:00** Placed on second reading for purpose of amendment.
- **2021-04-21T22:28:59+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2021-04-21T22:51:29+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-04-21T23:21:15+00:00** Rules suspended.
- **2021-04-21T23:23:31+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-21T23:23:51+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-04-21T23:24:03+00:00** Ordered immediately transmitted to the House.
- **2021-04-22T00:20:55+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`
- **2021-04-26T22:13:47+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-04-27T20:24:40+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-04-27T20:24:43+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-04-27T20:24:50+00:00** Returned To the Senate as passed.
- **2021-04-27T22:14:22+00:00** Returned from the House as passed.
- **2021-04-27T22:14:24+00:00** ORDERED ENROLLED
- **2021-04-27T22:14:27+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-04-27T22:14:30+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2021-04-30T19:05:19+00:00** Notification that SB484 is now Act 1019 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8bfe14cf-cac1-49c8-9299-03f0f83b6560`. Confidence: reported (aggregated from official Arkansas legislature records).