---
type: "Bill"
title: "TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS PORT, INTERMODAL, AND WATERWAY DEVELOPMENT GRANT PROGRAM FUND; AND TO CREATE A WATERWAYS INVESTMENT INCOME TAX CREDIT."
description: "TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS PORT, INTERMODAL, AND WATERWAY DEVELOPMENT GRANT PROGRAM FUND; AND TO CREATE A WATERWAYS INVESTMENT INCOME TAX CREDIT."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 478"
citation: "Arkansas SB 478 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eaves", "J. Dismang"]
version_count: 3
action_count: 20
vote_count: 2
first_action: "2023-03-24T17:49:41+00:00"
last_action: "2023-04-13T14:13:42+00:00"
source: "openstates"
source_identifier: "ocd-bill/9e7eea89-016e-4ee1-bc70-5f600e3c3d73"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "2dd9479bb2432e781b2afe5c29adc4284c4aab16828f594d89227f8f2bfa87e0"
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 478 (2023) — TO PROVIDE ADDITIONAL FUNDING FOR THE ARKANSAS PORT, INTERMODAL, AND WATERWAY DEVELOPMENT GRANT PROGRAM FUND; AND TO CREATE A WATERWAYS INVESTMENT INCOME TAX CREDIT.

## Version chain

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

1. **Act 881** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=881.pdf&ddBienniumSession=2023%2F2023R)
2. **Amendment S1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2023R%2FPublic%2FSB478-S1.pdf)
3. **SB 478** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB478.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **92–0** (pass) · lower
- Read the third time and passed. — **33–1** (pass) · upper

## Sponsors

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

## Timeline

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

- **2023-03-24T17:49:41+00:00** Filed `introduction`
- **2023-03-24T20:49:25+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-03-29T13:06:55+00:00** Withdrawn from Committee for purpose of amendment # 1
- **2023-03-29T13:06:58+00:00** Placed on second reading for purpose of amendment.
- **2023-03-29T13:07:03+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2023-03-29T18:25:42+00:00** REPORTED CORRECTLY ENGROSSED
- **2023-03-29T18:25:49+00:00** Re-referred to REVENUE & TAX - SENATE `referral-committee`
- **2023-04-03T17:26:14+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-04-04T19:41:42+00:00** Read the third time and passed. `passage, reading-3`
- **2023-04-04T19:41:48+00:00** Ordered immediately transmitted to the House.
- **2023-04-04T22:12:59+00:00** RECEIVED FROM THE SENATE
- **2023-04-05T00:56:30+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`
- **2023-04-06T15:16:12+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-04-07T14:17:43+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-04-07T14:17:51+00:00** Returned To the Senate as passed.
- **2023-04-07T17:26:09+00:00** Returned from the House as passed.
- **2023-04-07T17:26:12+00:00** ORDERED ENROLLED
- **2023-04-07T19:16:35+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-04-07T19:16:38+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-04-13T14:13:42+00:00** Notification that SB478 is now Act 881 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9e7eea89-016e-4ee1-bc70-5f600e3c3d73`. Confidence: reported (aggregated from official Arkansas legislature records).