---
type: "Bill"
title: "TO MODIFY THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO CREATE THE SECRETARY OF STATE BUSINESS AND COMMERCIAL SERVICES ELECTRONIC FILING SYSTEM SPECIAL FUND."
description: "TO MODIFY THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO CREATE THE SECRETARY OF STATE BUSINESS AND COMMERCIAL SERVICES ELECTRONIC FILING SYSTEM SPECIAL FUND."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 207"
citation: "Arkansas SB 207 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Johnson", "Richmond"]
version_count: 3
action_count: 24
vote_count: 3
first_action: "2023-02-07T17:08:11+00:00"
last_action: "2023-04-19T20:50:45+00:00"
source: "openstates"
source_identifier: "ocd-bill/3c11ff08-ac7e-4d69-a273-6bb0779e5ef2"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "c98a2b6587b81f42e02cba3cbe4690fd7933e6f7c60bf6b85f298ac790936727"
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 207 (2023) — TO MODIFY THE ARKANSAS CORPORATE FRANCHISE TAX ACT OF 1979; AND TO CREATE THE SECRETARY OF STATE BUSINESS AND COMMERCIAL SERVICES ELECTRONIC FILING SYSTEM SPECIAL FUND.

## Version chain

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

1. **Act 459** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=459.pdf&ddBienniumSession=2023%2F2023R)
2. **Amendment H1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2023R%2FPublic%2FSB207-H1.pdf)
3. **SB 207** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB207.pdf)

## Votes

- Read the third time and passed. — **31–2** (pass) · upper
- Read the third time and passed. — **34–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **77–11** (pass) · lower

## Sponsors

- B. Johnson — primary (person)
- Richmond — primary (person)

## Timeline

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

- **2023-02-07T17:08:11+00:00** Filed `introduction`
- **2023-02-07T19:17:44+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-02-22T19:33:06+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-02-23T18:01:18+00:00** Read the third time and passed. `passage, reading-3`
- **2023-02-23T18:01:27+00:00** Ordered immediately transmitted to the House.
- **2023-02-23T20:19:43+00:00** RECEIVED FROM THE SENATE
- **2023-02-23T21:52:28+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`
- **2023-03-14T17:02:20+00:00** Returned by the Committee with the recommendation that it do pass as amended 1 `committee-passage`
- **2023-03-15T13:31:51+00:00** Placed on second reading for the purpose of amendment.
- **2023-03-15T13:31:54+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2023-03-15T15:44:37+00:00** REPORTED CORRECTLY ENGROSSED
- **2023-03-16T19:49:47+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-03-16T19:49:55+00:00** Returned To Senate as passed, as amended # 1
- **2023-03-16T21:10:40+00:00** Returned From the House as passed, as amended # 1
- **2023-03-16T21:11:00+00:00** Re-referred to REVENUE & TAX - SENATE `referral-committee`
- **2023-03-29T18:39:00+00:00** Returned by the Committee with the recommendation that it Do Pass concur in House Amendment No. 1 `committee-passage-favorable`
- **2023-03-30T18:50:42+00:00** Placed on second reading for purpose of amendment.
- **2023-03-30T18:50:50+00:00** House Amendment No. 1 read first time, rule suspended, read second time and concurred in.
- **2023-03-30T18:50:54+00:00** Rules suspended.
- **2023-03-30T18:51:10+00:00** Read the third time and passed. `passage, reading-3`
- **2023-03-30T18:51:13+00:00** ORDERED ENROLLED
- **2023-03-31T17:03:19+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-03-31T17:03:21+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-04-19T20:50:45+00:00** Notification that SB207 is now Act 459 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3c11ff08-ac7e-4d69-a273-6bb0779e5ef2`. Confidence: reported (aggregated from official Arkansas legislature records).