---
type: "Bill"
title: "TO REDUCE THE INCOME TAX RATES APPLICABLE TO INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS."
description: "TO REDUCE THE INCOME TAX RATES APPLICABLE TO INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 549"
citation: "Arkansas SB 549 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eaves", "J. Dismang"]
version_count: 3
action_count: 20
vote_count: 2
first_action: "2023-03-30T20:02:04+00:00"
last_action: "2023-04-10T20:23:58+00:00"
source: "openstates"
source_identifier: "ocd-bill/61247b11-4632-4106-88a0-fa0aeb56f62a"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "07de794c74ea7a62dc332e82955b6daeb6de814d6c4f47257b15c186c1033e02"
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 549 (2023) — TO REDUCE THE INCOME TAX RATES APPLICABLE TO INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.

## Version chain

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

1. **Act 532** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=532.pdf&ddBienniumSession=2023%2F2023R)
2. **Amendment S1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2023R%2FPublic%2FSB549-S1.pdf)
3. **SB 549** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB549.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **85–12** (pass) · lower
- Read the third time and passed. — **30–0** (pass) · upper

## Sponsors

- Eaves — primary (person)
- J. Dismang — primary (person)
- A. Clark — cosponsor (person)
- Achor — cosponsor (person)
- Andrews — cosponsor (person)
- B. Davis — cosponsor (person)
- B. Johnson — cosponsor (person)
- B. McKenzie — cosponsor (person)
- Barker — cosponsor (person)
- Beaty Jr. — cosponsor (person)
- Bentley — cosponsor (person)
- Brooks — cosponsor (person)
- Burkes — cosponsor (person)
- C. Cooper — cosponsor (person)
- C. Fite — cosponsor (person)
- C. Penzo — cosponsor (person)
- Caldwell — cosponsor (person)
- Cavenaugh — cosponsor (person)
- Cozart — cosponsor (person)
- Crawford — cosponsor (person)
- Crowell — cosponsor (person)
- D. Ferguson — cosponsor (person)
- D. Hodges — cosponsor (person)
- D. Sullivan — cosponsor (person)
- D. Wallace — cosponsor (person)
- Dalby — cosponsor (person)
- Dees — cosponsor (person)
- Duffield — cosponsor (person)
- Eubanks — cosponsor (person)
- Evans — cosponsor (person)
- Flippo — cosponsor (person)
- Fortner — cosponsor (person)
- Furman — cosponsor (person)
- G. Hodges — cosponsor (person)
- G. Stubblefield — cosponsor (person)
- Gazaway — cosponsor (person)
- Gilmore — cosponsor (person)
- Gonzales — cosponsor (person)
- Gramlich — cosponsor (person)
- Haak — cosponsor (person)
- Hawk — cosponsor (person)
- Hester — cosponsor (person)
- Hickey — cosponsor (person)
- Hill — cosponsor (person)
- Holcomb — cosponsor (person)
- Hollowell — cosponsor (person)
- Irvin — cosponsor (person)
- J. Boyd — cosponsor (person)
- J. Bryant — cosponsor (person)
- J. Dotson — cosponsor (person)
- J. English — cosponsor (person)
- J. Moore — cosponsor (person)
- J. Payton — cosponsor (person)
- J. Petty — cosponsor (person)
- Jean — cosponsor (person)
- Joey Carr — cosponsor (person)
- K. Brown — cosponsor (person)
- K. Hammer — cosponsor (person)
- K. Moore — cosponsor (person)
- L. Fite — cosponsor (person)
- L. Johnson — cosponsor (person)
- Ladyman — cosponsor (person)
- Long — cosponsor (person)
- Lundstrum — cosponsor (person)
- Lynch — cosponsor (person)
- M. Berry — cosponsor (person)
- M. Brown — cosponsor (person)
- M. Johnson — cosponsor (person)
- M. McElroy — cosponsor (person)
- M. McKee — cosponsor (person)
- M. Shepherd — cosponsor (person)
- Maddox — cosponsor (person)
- Magie — cosponsor (person)
- McAlindon — cosponsor (person)
- McClure — cosponsor (person)
- McGrew — cosponsor (person)
- McNair — cosponsor (person)
- Miller — cosponsor (person)
- Milligan — cosponsor (person)
- Nicks — cosponsor (person)
- Painter — cosponsor (person)
- Pearce — cosponsor (person)
- Pilkington — cosponsor (person)
- Puryear — cosponsor (person)
- R. Scott Richardson — cosponsor (person)
- Ray — cosponsor (person)
- Rice — cosponsor (person)
- Richmond — cosponsor (person)
- Rose — cosponsor (person)
- Rye — cosponsor (person)
- S. Berry — cosponsor (person)
- S. Meeks — cosponsor (person)
- Schulz — cosponsor (person)
- Steimel — cosponsor (person)
- Stone — cosponsor (person)
- Tosh — cosponsor (person)
- Underwood — cosponsor (person)
- Unger — cosponsor (person)
- Vaught — cosponsor (person)
- Walker — cosponsor (person)
- Wardlaw — cosponsor (person)
- Warren — cosponsor (person)
- Watson — cosponsor (person)
- Wing — cosponsor (person)
- Womack — cosponsor (person)
- Wooldridge — cosponsor (person)
- Wooten — cosponsor (person)

## Timeline

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

- **2023-03-30T20:02:04+00:00** Filed `introduction`
- **2023-03-30T21:56:35+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-04-03T17:27:59+00:00** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2023-04-03T18:57:20+00:00** Rules suspended.
- **2023-04-03T18:57:23+00:00** Placed on second reading for purpose of amendment.
- **2023-04-03T18:57:27+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2023-04-03T20:39:48+00:00** REPORTED CORRECTLY ENGROSSED
- **2023-04-03T21:34:10+00:00** Rules suspended.
- **2023-04-03T21:34:32+00:00** Read the third time and passed. `passage, reading-3`
- **2023-04-03T21:34:39+00:00** Ordered immediately transmitted to the House.
- **2023-04-03T22:58:21+00:00** RECEIVED FROM THE SENATE
- **2023-04-04T00:49:15+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`
- **2023-04-04T17:49:58+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-04-05T22:02:51+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-04-05T22:02:55+00:00** Returned To the Senate as passed.
- **2023-04-06T03:55:16+00:00** Returned from the House as passed.
- **2023-04-06T03:55:18+00:00** ORDERED ENROLLED
- **2023-04-06T15:01:44+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-04-06T15:01:46+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-04-10T20:23:58+00:00** Notification that SB549 is now Act 532 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/61247b11-4632-4106-88a0-fa0aeb56f62a`. Confidence: reported (aggregated from official Arkansas legislature records).