---
type: "Bill"
title: "TO REPEAL THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO ESTABLISH THE UNIFORM LIMITED LIABILITY COMPANY ACT."
description: "TO REPEAL THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO ESTABLISH THE UNIFORM LIMITED LIABILITY COMPANY ACT."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "SB 601"
citation: "Arkansas SB 601 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang"]
version_count: 2
action_count: 19
vote_count: 2
first_action: "2021-03-23T21:35:38+00:00"
last_action: "2021-04-30T19:21:11+00:00"
source: "openstates"
source_identifier: "ocd-bill/4aff33a1-8a58-456b-9d46-32ede1ec8bc2"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "184233c987468661b29e749d61f0f07018a41dc705778211c796950af48365b4"
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 601 (2021) — TO REPEAL THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO ESTABLISH THE UNIFORM LIMITED LIABILITY COMPANY ACT.

## 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%2FSB601-S1.pdf)
2. **SB 601** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/SB601.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **94–0** (pass) · lower
- Read the third time and passed. — **34–0** (pass) · upper

## Sponsors

- J. Dismang — primary (person)

## Timeline

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

- **2021-03-23T21:35:38+00:00** Filed `introduction`
- **2021-03-29T18:57:09+00:00** Read first time, rules suspended, read second time, referred to INSURANCE & COMMERCE - SENATE `reading-1, referral-committee`
- **2021-04-21T00:08:44+00:00** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2021-04-21T18:35:18+00:00** Placed on second reading for purpose of amendment.
- **2021-04-21T18:35:20+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2021-04-21T20:11:34+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-04-21T22:13:25+00:00** Rules suspended.
- **2021-04-21T22:14:33+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-21T22:14:58+00:00** Ordered immediately transmitted to the House.
- **2021-04-21T23:00:01+00:00** RECEIVED FROM THE SENATE
- **2021-04-22T00:17:39+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on INSURANCE & COMMERCE- HOUSE `reading-1, reading-2, referral-committee`
- **2021-04-26T18:20:44+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-04-27T19:55:09+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-04-27T19:55:14+00:00** Returned To the Senate as passed.
- **2021-04-27T22:15:11+00:00** Returned from the House as passed.
- **2021-04-27T22:15:14+00:00** ORDERED ENROLLED
- **2021-04-27T22:15:17+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2021-04-27T22:15:19+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2021-04-30T19:21:11+00:00** Notification that SB601 is now Act 1041 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4aff33a1-8a58-456b-9d46-32ede1ec8bc2`. Confidence: reported (aggregated from official Arkansas legislature records).