---
type: "Bill"
title: "TO AMEND THE DEFINITION OF \"QUALIFIED STEEL SPECIALTY PRODUCTS MANUFACTURING FACILITY\" FOR THE PURPOSE OF THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY."
description: "TO AMEND THE DEFINITION OF \"QUALIFIED STEEL SPECIALTY PRODUCTS MANUFACTURING FACILITY\" FOR THE PURPOSE OF THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 314"
citation: "Arkansas SB 314 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["D. Wallace", "Wardlaw"]
version_count: 3
action_count: 21
vote_count: 2
first_action: "2023-02-23T18:38:33+00:00"
last_action: "2023-04-11T20:40:09+00:00"
source: "openstates"
source_identifier: "ocd-bill/dbc2fffe-8fde-4611-8a5f-316a6bef45d4"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "94dcded20ddb74baadee26a4eb01636c60563e7ad57aeb4a94209c32f4208d4f"
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 314 (2023) — TO AMEND THE DEFINITION OF "QUALIFIED STEEL SPECIALTY PRODUCTS MANUFACTURING FACILITY" FOR THE PURPOSE OF THE INCOME TAX CREDIT FOR WASTE REDUCTION, REUSE, OR RECYCLING EQUIPMENT; AND TO DECLARE AN EMERGENCY.

## Version chain

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

1. **Act 624** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=624.pdf&ddBienniumSession=2023%2F2023R)
2. **Amendment S1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2023R%2FPublic%2FSB314-S1.pdf)
3. **SB 314** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB314.pdf)

## Votes

- Read the third time and passed. — **35–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **93–0** (pass) · lower

## Sponsors

- D. Wallace — primary (person)
- Wardlaw — primary (person)

## Timeline

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

- **2023-02-23T18:38:33+00:00** Filed `introduction`
- **2023-02-23T20:22:57+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-03-29T18:38:01+00:00** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2023-03-29T20:25:58+00:00** Rules suspended.
- **2023-03-29T20:26:02+00:00** Placed on second reading for purpose of amendment.
- **2023-03-29T20:26:08+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2023-03-29T22:33:13+00:00** REPORTED CORRECTLY ENGROSSED
- **2023-03-30T19:54:07+00:00** Read the third time and passed. `passage, reading-3`
- **2023-03-30T19:54:15+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-03-30T19:54:22+00:00** Ordered immediately transmitted to the House.
- **2023-03-30T23:00:40+00:00** RECEIVED FROM THE SENATE
- **2023-03-31T01:38:26+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`
- **2023-04-04T17:47:51+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-04-05T21:30:42+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-04-05T21:30:44+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-04-05T21:30:52+00:00** Returned To the Senate as passed.
- **2023-04-06T03:37:30+00:00** Returned from the House as passed.
- **2023-04-06T03:37:33+00:00** ORDERED ENROLLED
- **2023-04-06T14:43:25+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-04-06T14:43:27+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-04-11T20:40:09+00:00** Notification that SB314 is now Act 624 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dbc2fffe-8fde-4611-8a5f-316a6bef45d4`. Confidence: reported (aggregated from official Arkansas legislature records).