---
type: "Bill"
title: "TO REDUCE ARKANSAS INCOME TAXES; TO ADOPT FEDERAL LAW ON DEPRECIATION AND EXPENSING OF PROPERTY; TO CREATE AN INCOME-TAX CREDIT FOR CERTAIN TAXPAYERS; AND TO DECLARE AN EMERGENCY."
description: "TO REDUCE ARKANSAS INCOME TAXES; TO ADOPT FEDERAL LAW ON DEPRECIATION AND EXPENSING OF PROPERTY; TO CREATE AN INCOME-TAX CREDIT FOR CERTAIN TAXPAYERS; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2022S3"
identifier: "HB 1002"
citation: "Arkansas HB 1002 (2022S3)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang", "Jett"]
version_count: 2
action_count: 15
vote_count: 2
first_action: "2022-08-08T20:01:06+00:00"
last_action: "2022-08-11T21:00:01+00:00"
source: "openstates"
source_identifier: "ocd-bill/326d121d-fc21-4403-988b-a9b3b4ca2c85"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "34a58f029dd801e6c124d54a35629ff43397d8dd9e9e821ff9a13a67b48d68a6"
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 1002 (2022S3) — TO REDUCE ARKANSAS INCOME TAXES; TO ADOPT FEDERAL LAW ON DEPRECIATION AND EXPENSING OF PROPERTY; TO CREATE AN INCOME-TAX CREDIT FOR CERTAIN TAXPAYERS; AND TO DECLARE AN EMERGENCY.

## Version chain

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

1. **Act 1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2022S3%2FPublic%2F&file=1.pdf&ddBienniumSession=2021%2F2022S3)
2. **HB 1002** (committee substitute) — [source](https://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FBills%2F2022S3%2FPublic%2FHB1002.pdf)

## Votes

- Read the third time and passed. — **27–5** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **81–14** (pass) · lower

## Sponsors

- J. Dismang — primary (person)
- Jett — primary (person)
- B. Johnson — cosponsor (person)
- B. Sample — cosponsor (person)
- B. Smith — cosponsor (person)
- Beaty Jr. — cosponsor (person)
- Beckham — cosponsor (person)
- Bentley — cosponsor (person)
- Bledsoe — cosponsor (person)
- Boyd — cosponsor (person)
- Bragg — cosponsor (person)
- Breaux — cosponsor (person)
- Brooks — cosponsor (person)
- Brown — cosponsor (person)
- Bryant — cosponsor (person)
- C. Cooper — cosponsor (person)
- Caldwell — cosponsor (person)
- Cloud — cosponsor (person)
- Coleman — cosponsor (person)
- Cozart — cosponsor (person)
- Crawford — cosponsor (person)
- D. Sullivan — cosponsor (person)
- D. Wallace — cosponsor (person)
- Dalby — cosponsor (person)
- Dotson — cosponsor (person)
- Eaves — cosponsor (person)
- Evans — cosponsor (person)
- Flippo — cosponsor (person)
- Fulfer — cosponsor (person)
- G. Stubblefield — cosponsor (person)
- Gilmore — cosponsor (person)
- Haak — cosponsor (person)
- Hester — cosponsor (person)
- Hickey — cosponsor (person)
- Hill — cosponsor (person)
- Hillman — cosponsor (person)
- Hollowell — cosponsor (person)
- Irvin — cosponsor (person)
- J. English — cosponsor (person)
- J. Mayberry — cosponsor (person)
- J. Sturch — cosponsor (person)
- Jean — cosponsor (person)
- K. Hammer — cosponsor (person)
- L. Fite — cosponsor (person)
- Lowery — cosponsor (person)
- Lundstrum — cosponsor (person)
- Lynch — cosponsor (person)
- M. Berry — cosponsor (person)
- M. Gray — cosponsor (person)
- M. Johnson — cosponsor (person)
- M. Pitsch — cosponsor (person)
- Maddox — cosponsor (person)
- McClure — cosponsor (person)
- McCollum — cosponsor (person)
- McGrew — cosponsor (person)
- Milligan — cosponsor (person)
- Payton — cosponsor (person)
- Pilkington — cosponsor (person)
- Rapert — cosponsor (person)
- Ray — cosponsor (person)
- Rice — cosponsor (person)
- Richmond — cosponsor (person)
- Rye — cosponsor (person)
- S. Berry — cosponsor (person)
- S. Smith — cosponsor (person)
- Shepherd — cosponsor (person)
- Slape — cosponsor (person)
- Speaks — cosponsor (person)
- Tosh — cosponsor (person)
- Underwood — cosponsor (person)
- Vaught — cosponsor (person)
- Warren — cosponsor (person)
- Watson — cosponsor (person)
- Wing — cosponsor (person)
- Wooten — cosponsor (person)

## Timeline

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

- **2022-08-08T20:01:06+00:00** Filed `introduction`
- **2022-08-09T16:12:29+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`
- **2022-08-09T20:48:12+00:00** Returned by the Committee Do Pass `committee-passage`
- **2022-08-10T14:30:40+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2022-08-10T14:30:45+00:00** EMERGENCY CLAUSE ADOPTED
- **2022-08-10T14:58:53+00:00** Received from the House.
- **2022-08-10T14:59:03+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2022-08-10T15:35:40+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2022-08-11T14:35:02+00:00** Read the third time and passed. `passage, reading-3`
- **2022-08-11T14:35:05+00:00** EMERGENCY CLAUSE ADOPTED
- **2022-08-11T14:35:12+00:00** Returned to the House as passed.
- **2022-08-11T15:09:56+00:00** Returned From the Senate as passed.
- **2022-08-11T15:09:58+00:00** TO BE ENROLLED
- **2022-08-11T15:36:35+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2022-08-11T21:00:01+00:00** Notification that HB1002 is now Act 1 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/326d121d-fc21-4403-988b-a9b3b4ca2c85`. Confidence: reported (aggregated from official Arkansas legislature records).