---
type: "Bill"
title: "TO REVERSE CHANGES MADE UNDER ACT 819 OF 2019 AND RETURN THE ADMINISTRATION AND COLLECTION OF THE FRANCHISE TAX TO THE SECRETARY OF STATE; AND TO DECLARE AN EMERGENCY."
description: "TO REVERSE CHANGES MADE UNDER ACT 819 OF 2019 AND RETURN THE ADMINISTRATION AND COLLECTION OF THE FRANCHISE TAX TO THE SECRETARY OF STATE; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 525"
citation: "Arkansas SB 525 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Sample"]
version_count: 1
action_count: 17
vote_count: 2
first_action: "2021-03-10T21:46:56+00:00"
last_action: "2021-04-05T16:29:03+00:00"
source: "openstates"
source_identifier: "ocd-bill/5c08295e-c8d0-41f7-95c0-7d31515a80ba"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "dc56f9971c254a89a90f98b9d6b3ca46702868e90faa658f0fb01a23e16aa1e5"
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 525 (2021) — TO REVERSE CHANGES MADE UNDER ACT 819 OF 2019 AND RETURN THE ADMINISTRATION AND COLLECTION OF THE FRANCHISE TAX TO THE SECRETARY OF STATE; AND TO DECLARE AN EMERGENCY.

## Version chain

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

1. **SB 525** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB525.pdf)

## Votes

- Read the third time and passed. — **34–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **93–0** (pass) · lower

## Sponsors

- B. Sample — primary (person)
- Caldwell — cosponsor (person)
- J. Dismang — cosponsor (person)

## Timeline

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

- **2021-03-10T21:46:56+00:00** Filed `introduction`
- **2021-03-10T22:09:16+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-03-15T18:44:02+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-03-16T19:30:36+00:00** Read the third time and passed. `passage, reading-3`
- **2021-03-16T19:30:45+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-03-16T19:37:45+00:00** Ordered immediately transmitted to the House.
- **2021-03-16T20:40:39+00:00** RECEIVED FROM THE SENATE
- **2021-03-16T21:56:18+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`
- **2021-03-23T20:27:21+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-03-30T18:30:24+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-03-30T18:30:27+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-03-30T18:30:32+00:00** Returned To the Senate as passed.
- **2021-03-30T19:37:25+00:00** Returned from the House as passed.
- **2021-03-30T19:37:31+00:00** ORDERED ENROLLED
- **2021-03-31T17:27:18+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-03-31T17:27:23+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2021-04-05T16:29:03+00:00** Notification that SB525 is now Act 523 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5c08295e-c8d0-41f7-95c0-7d31515a80ba`. Confidence: reported (aggregated from official Arkansas legislature records).