---
type: "Bill"
title: "TO AMEND THE INCOME TAX ACT OF 1929; AND TO PROVIDE AN APPORTIONMENT FORMULA FOR THE INCOME OF RAILROADS."
description: "TO AMEND THE INCOME TAX ACT OF 1929; AND TO PROVIDE AN APPORTIONMENT FORMULA FOR THE INCOME OF RAILROADS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 482"
citation: "Arkansas SB 482 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eaves", "J. Dismang"]
version_count: 2
action_count: 15
vote_count: 2
first_action: "2023-03-27T15:35:18+00:00"
last_action: "2023-04-11T21:03:16+00:00"
source: "openstates"
source_identifier: "ocd-bill/e2d34913-065a-4ea8-be0a-6331504d4505"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "1db04a812fdc1040d9a96552b3462c50568a3290734ef859f9012195261bc5fe"
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 482 (2023) — TO AMEND THE INCOME TAX ACT OF 1929; AND TO PROVIDE AN APPORTIONMENT FORMULA FOR THE INCOME OF RAILROADS.

## Version chain

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

1. **Act 658** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=658.pdf&ddBienniumSession=2023%2F2023R)
2. **SB 482** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB482.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **94–0** (pass) · lower
- Read the third time and passed. — **35–0** (pass) · upper

## Sponsors

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

## Timeline

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

- **2023-03-27T15:35:18+00:00** Filed `introduction`
- **2023-03-27T18:40:54+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-03-30T18:32:26+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-03-31T00:27:06+00:00** Read the third time and passed. `passage, reading-3`
- **2023-03-31T00:27:46+00:00** Ordered immediately transmitted to the House.
- **2023-03-31T01:11:37+00:00** RECEIVED FROM THE SENATE
- **2023-03-31T01:46:33+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`
- **2023-04-04T17:49:48+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-04-05T21:58:54+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-04-05T21:59:51+00:00** Returned To the Senate as passed.
- **2023-04-06T03:47:18+00:00** Returned from the House as passed.
- **2023-04-06T03:47:21+00:00** ORDERED ENROLLED
- **2023-04-06T14:58:38+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-04-06T14:58:40+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-04-11T21:03:16+00:00** Notification that SB482 is now Act 658 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e2d34913-065a-4ea8-be0a-6331504d4505`. Confidence: reported (aggregated from official Arkansas legislature records).