---
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: "SB 1"
citation: "Arkansas SB 1 (2022S3)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang", "Jett"]
version_count: 2
action_count: 17
vote_count: 2
first_action: "2022-08-08T20:13:21+00:00"
last_action: "2022-08-11T21:00:31+00:00"
source: "openstates"
source_identifier: "ocd-bill/e35869e3-6fd0-4a98-8fd7-fe6ab99aa897"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "0e4d28a1e3742069f8747366ae3b982b6718c64858125a6b3ccba90b9687a2e4"
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 1 (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 2** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2022S3%2FPublic%2F&file=2.pdf&ddBienniumSession=2021%2F2022S3)
2. **SB 1** (committee substitute) — [source](https://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FBills%2F2022S3%2FPublic%2FSB1.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **79–14** (pass) · lower
- Read the third time and passed. — **29–5** (pass) · upper

## 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.

- **2022-08-08T20:13:21+00:00** Filed `introduction`
- **2022-08-09T16:18:33+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2022-08-09T19:57:03+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2022-08-10T14:57:31+00:00** Read the third time and passed. `passage, reading-3`
- **2022-08-10T14:57:35+00:00** EMERGENCY CLAUSE ADOPTED
- **2022-08-10T14:57:44+00:00** Ordered immediately transmitted to the House.
- **2022-08-10T15:12:00+00:00** RECEIVED FROM THE SENATE
- **2022-08-10T15:12:11+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`
- **2022-08-10T15:29:44+00:00** Returned by the Committee Do Pass `committee-passage`
- **2022-08-11T14:15:10+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2022-08-11T14:15:14+00:00** EMERGENCY CLAUSE ADOPTED
- **2022-08-11T14:15:23+00:00** Returned To the Senate as passed.
- **2022-08-11T14:40:26+00:00** Returned from the House as passed.
- **2022-08-11T14:40:48+00:00** ORDERED ENROLLED
- **2022-08-11T14:40:55+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2022-08-11T14:40:59+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2022-08-11T21:00:31+00:00** Notification that SB1 is now Act 2 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e35869e3-6fd0-4a98-8fd7-fe6ab99aa897`. Confidence: reported (aggregated from official Arkansas legislature records).