---
type: "Bill"
title: "TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS."
description: "TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2026S1"
identifier: "SB 1"
citation: "Arkansas SB 1 (2026S1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eaves", "J. Dismang"]
version_count: 2
action_count: 15
vote_count: 0
first_action: "2026-04-30T17:20:43+00:00"
last_action: "2026-05-06T19:06:30+00:00"
source: "openstates"
source_identifier: "ocd-bill/aa0a2493-d88f-4b6b-a799-d796b376015b"
source_url: "https://www.arkleg.state.ar.us/Bills/FTPDocument/?path=%2fSessionInformation%2LegislativeMeasures.txt"
source_hash: "f84ee66cef3d17dbd7b0e95758e1f8bb44acf6b7b0e4277daaa60cedc41b9923"
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 (2026S1) — TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.

## Version chain

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

1. **Act 2** (committee substitute) — [source](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2F&file=2.pdf&ddBienniumSession=2025%2F2026S1)
2. **SB 1** (committee substitute) — [source](https://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FBills%2F2026S1%2FPublic%2FSB1.pdf)

## Sponsors

- Eaves — primary (person)
- J. Dismang — primary (person)
- A. Clark — cosponsor (person)
- B. Davis — cosponsor (person)
- B. Johnson — cosponsor (person)
- B. King — cosponsor (person)
- C. Penzo — cosponsor (person)
- Caldwell — cosponsor (person)
- Crowell — cosponsor (person)
- D. Sullivan — cosponsor (person)
- D. Wallace — cosponsor (person)
- Dees — cosponsor (person)
- Flippo — cosponsor (person)
- Gilmore — cosponsor (person)
- Hester — cosponsor (person)
- Hickey — cosponsor (person)
- Hill — cosponsor (person)
- Irvin — cosponsor (person)
- J. Boyd — cosponsor (person)
- J. Bryant — cosponsor (person)
- J. Dotson — cosponsor (person)
- J. English — cosponsor (person)
- J. Payton — cosponsor (person)
- J. Petty — cosponsor (person)
- K. Hammer — cosponsor (person)
- M. Johnson — cosponsor (person)
- M. McKee — cosponsor (person)
- Rice — cosponsor (person)
- Simon — cosponsor (person)
- Stone — cosponsor (person)

## Timeline

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

- **2026-04-30T17:20:43+00:00** Filed `introduction`
- **2026-05-04T20:07:16+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2026-05-04T21:09:26+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2026-05-05T14:21:51+00:00** Read the third time and passed. `passage, reading-3`
- **2026-05-05T14:22:10+00:00** Ordered immediately transmitted to the House.
- **2026-05-05T14:30:56+00:00** RECEIVED FROM THE SENATE
- **2026-05-05T15:00:07+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`
- **2026-05-05T18:51:44+00:00** Returned by the Committee Do Pass `committee-passage`
- **2026-05-06T14:39:30+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2026-05-06T14:39:37+00:00** Returned to the Senate as passed.
- **2026-05-06T15:24:57+00:00** Returned from the House as passed.
- **2026-05-06T15:25:08+00:00** ORDERED ENROLLED
- **2026-05-06T15:27:02+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2026-05-06T15:27:06+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2026-05-06T19:06:30+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/aa0a2493-d88f-4b6b-a799-d796b376015b`. Confidence: reported (aggregated from official Arkansas legislature records).