---
type: "Bill"
title: "TO AUTHORIZE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO SET THE PER-MILE AMOUNT FOR THE INCOME TAX DEDUCTION FOR TRAVEL AND TRANSPORTATION EXPENSES BY PROCLAMATION."
description: "TO AUTHORIZE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO SET THE PER-MILE AMOUNT FOR THE INCOME TAX DEDUCTION FOR TRAVEL AND TRANSPORTATION EXPENSES BY PROCLAMATION."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "SB 412"
citation: "Arkansas SB 412 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Boyd", "McClure"]
version_count: 2
action_count: 15
vote_count: 0
first_action: "2025-03-10T15:40:44+00:00"
last_action: "2025-04-14T22:38:57+00:00"
source: "openstates"
source_identifier: "ocd-bill/d61d73b5-ee50-4d12-ab4f-3f2ec806099f"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "5ea139a9260c58459766678fb1a5732f126e09c5816dee83407e9c4d39f89e45"
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 412 (2025) — TO AUTHORIZE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO SET THE PER-MILE AMOUNT FOR THE INCOME TAX DEDUCTION FOR TRAVEL AND TRANSPORTATION EXPENSES BY PROCLAMATION.

## Version chain

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

1. **Act 614** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=614.pdf&ddBienniumSession=2025%2F2025R)
2. **SB 412** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/SB412.pdf)

## Sponsors

- J. Boyd — primary (person)
- McClure — primary (person)

## Timeline

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

- **2025-03-10T15:40:44+00:00** Filed `introduction`
- **2025-03-10T18:42:19+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-03-31T18:51:00+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-04-01T20:29:52+00:00** Read the third time and passed. `passage, reading-3`
- **2025-04-01T20:30:04+00:00** Ordered immediately transmitted to the House.
- **2025-04-01T22:43:39+00:00** RECEIVED FROM THE SENATE
- **2025-04-02T01:45:00+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`
- **2025-04-03T18:28:05+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-04-08T02:27:13+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-04-08T14:27:21+00:00** Returned to the Senate as passed.
- **2025-04-08T18:13:18+00:00** Returned from the House as passed.
- **2025-04-08T18:13:23+00:00** ORDERED ENROLLED
- **2025-04-09T14:10:30+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2025-04-09T14:10:33+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2025-04-14T22:38:57+00:00** Notification that SB412 is now Act 614 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d61d73b5-ee50-4d12-ab4f-3f2ec806099f`. Confidence: reported (aggregated from official Arkansas legislature records).