---
type: "Bill"
title: "CONCERNING THE EXCISE TAX ON CERTAIN BEER AND SAKE; TO CREATE AN EXCISE TAX CREDIT FOR CERTAIN BEER AND SAKE PRODUCED USING ARKANSAS RICE; AND FOR OTHER PURPOSES."
description: "CONCERNING THE EXCISE TAX ON CERTAIN BEER AND SAKE; TO CREATE AN EXCISE TAX CREDIT FOR CERTAIN BEER AND SAKE PRODUCED USING ARKANSAS RICE; AND FOR OTHER PURPOSES."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2025"
identifier: "HB 1491"
citation: "Arkansas HB 1491 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Dismang", "Wardlaw"]
version_count: 3
action_count: 18
vote_count: 0
first_action: "2025-02-14T16:10:37+00:00"
last_action: "2025-04-17T20:52:06+00:00"
source: "openstates"
source_identifier: "ocd-bill/d3ddc0b2-1db6-4f04-84bc-28818007655b"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "5aa81217f0fe48404a5ee7fe85473a2a837685ed0943c19c7b08a85d3cdd90a5"
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 HB 1491 (2025) — CONCERNING THE EXCISE TAX ON CERTAIN BEER AND SAKE; TO CREATE AN EXCISE TAX CREDIT FOR CERTAIN BEER AND SAKE PRODUCED USING ARKANSAS RICE; AND FOR OTHER PURPOSES.

## Version chain

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

1. **Act 874** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=874.pdf&ddBienniumSession=2025%2F2025R)
2. **Amendment H1** (committee substitute) — [source](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2025R%2FPublic%2FHB1491-H1.pdf)
3. **HB 1491** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2025/2025R/Bills/HB1491.pdf)

## Sponsors

- J. Dismang — primary (person)
- Wardlaw — primary (person)
- J. Richardson — cosponsor (person)

## Timeline

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

- **2025-02-14T16:10:37+00:00** Filed `introduction`
- **2025-02-17T23:20:09+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on HOUSE RULES `reading-1, reading-2, referral-committee`
- **2025-02-19T19:52:41+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-02-20T17:26:30+00:00** Re-referred to the Committee on HOUSE RULES `referral-committee`
- **2025-03-10T13:38:45+00:00** Placed on second reading for the purpose of amendment.
- **2025-03-10T13:38:48+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2025-03-10T17:46:42+00:00** REPORTED CORRECTLY ENGROSSED
- **2025-04-01T18:34:35+00:00** Returned by the Committee Do Pass `committee-passage`
- **2025-04-07T19:38:08+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2025-04-08T01:03:48+00:00** Received from the House.
- **2025-04-08T01:03:56+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2025-04-10T18:22:29+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2025-04-14T20:04:22+00:00** Read the third time and passed. `passage, reading-3`
- **2025-04-14T20:04:28+00:00** Returned to the House as passed.
- **2025-04-14T21:05:45+00:00** Returned from the Senate as passed.
- **2025-04-14T21:05:47+00:00** TO BE ENROLLED
- **2025-04-15T16:36:35+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2025-04-17T20:52:06+00:00** Notification that HB1491 is now Act 874 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d3ddc0b2-1db6-4f04-84bc-28818007655b`. Confidence: reported (aggregated from official Arkansas legislature records).