---
type: "Bill"
title: "TO AMEND THE LAW TO ADOPT CERTAIN TERMS AND REQUIREMENTS ESTABLISHED BY THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD."
description: "TO AMEND THE LAW TO ADOPT CERTAIN TERMS AND REQUIREMENTS ESTABLISHED BY THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 180"
citation: "Arkansas SB 180 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dotson", "Jean"]
version_count: 2
action_count: 15
vote_count: 2
first_action: "2023-01-26T22:52:11+00:00"
last_action: "2023-02-23T17:25:58+00:00"
source: "openstates"
source_identifier: "ocd-bill/b6d96c9d-5cd2-459b-bbc5-4491fc98d71f"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "c239fbb5ef31389f6d9a0efe1799673768615f1ea8681582b5ed5ce04693eb3a"
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 180 (2023) — TO AMEND THE LAW TO ADOPT CERTAIN TERMS AND REQUIREMENTS ESTABLISHED BY THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD.

## Version chain

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

1. **Act 88** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=88.pdf&ddBienniumSession=2023%2F2023R)
2. **SB 180** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB180.pdf)

## Votes

- Read the third time and passed. — **32–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **98–0** (pass) · lower

## Sponsors

- J. Dotson — primary (person)
- Jean — primary (person)

## Timeline

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

- **2023-01-26T22:52:11+00:00** Filed `introduction`
- **2023-01-26T23:00:17+00:00** Read first time, rules suspended, read second time, referred to STATE AGENCIES & GOVT'L AFFAIRS-SENATE `reading-1, referral-committee`
- **2023-01-31T17:34:28+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-02-01T19:43:58+00:00** Read the third time and passed. `passage, reading-3`
- **2023-02-01T19:44:04+00:00** Ordered immediately transmitted to the House.
- **2023-02-01T22:00:53+00:00** RECEIVED FROM THE SENATE
- **2023-02-01T22:26:01+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on STATE AGENCIES & GOVT'L AFFAIRS- HOUSE `reading-1, reading-2, referral-committee`
- **2023-02-08T17:30:43+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-02-13T20:11:12+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-02-13T20:11:18+00:00** Returned To the Senate as passed.
- **2023-02-13T21:28:59+00:00** Returned from the House as passed.
- **2023-02-13T21:29:04+00:00** ORDERED ENROLLED
- **2023-02-14T16:36:03+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-02-14T16:36:08+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-02-23T17:25:58+00:00** Notification that SB180 is now Act 88 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b6d96c9d-5cd2-459b-bbc5-4491fc98d71f`. Confidence: reported (aggregated from official Arkansas legislature records).