a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
132 lines
6.2 KiB
Markdown
132 lines
6.2 KiB
Markdown
---
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type: "Bill"
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title: "TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY."
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description: "TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY."
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jurisdiction: "us/states/ar"
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legislature: "Arkansas Legislature"
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session: "2021"
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identifier: "HB 1361"
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citation: "Arkansas HB 1361 (2021)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Eaves", "J. Dismang"]
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version_count: 4
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action_count: 21
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vote_count: 2
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first_action: "2021-02-01T19:54:04+00:00"
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last_action: "2021-03-02T19:02:46+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/cf311d2d-9992-4b60-8d81-212f4c05940c"
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source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
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source_hash: "709a5c834542db7dfa889ae43dff1364e3e08742d53722a8b4d545edb2281f91"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ar"]
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---
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# Arkansas HB 1361 (2021) — TO PROVIDE FOR THE TAX TREATMENT OF CERTAIN LOANS, PAYMENTS, AND EXPENSES RELATED TO CORONAVIRUS 2019 (COVID-19) RELIEF PROGRAMS; AND TO DECLARE AN EMERGENCY.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Amendment H1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1361-H1.pdf)
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2. **Amendment H2** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1361-H2.pdf)
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3. **Amendment H3** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1361-H3.pdf)
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4. **HB 1361** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1361.pdf)
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## Votes
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- Read the third time and passed and ordered transmitted to the Senate. — **96–0** (pass) · lower
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- Read the third time and passed. — **33–0** (pass) · upper
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## Sponsors
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- Eaves — primary (person)
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- J. Dismang — primary (person)
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- A. Clark — cosponsor (person)
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- B. Ballinger — cosponsor (person)
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- B. Davis — cosponsor (person)
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- B. Johnson — cosponsor (person)
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- B. Sample — cosponsor (person)
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- Beaty Jr. — cosponsor (person)
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- Beckham — cosponsor (person)
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- Bledsoe — cosponsor (person)
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- Caldwell — cosponsor (person)
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- D. Garner — cosponsor (person)
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- D. Sullivan — cosponsor (person)
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- D. Wallace — cosponsor (person)
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- Elliott — cosponsor (person)
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- Flippo — cosponsor (person)
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- Fortner — cosponsor (person)
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- G. Leding — cosponsor (person)
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- G. Stubblefield — cosponsor (person)
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- Gilmore — cosponsor (person)
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- Hawks — cosponsor (person)
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- Hester — cosponsor (person)
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- Hickey — cosponsor (person)
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- Hill — cosponsor (person)
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- Irvin — cosponsor (person)
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- J. English — cosponsor (person)
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- J. Mayberry — cosponsor (person)
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- J. Sturch — cosponsor (person)
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- Jean — cosponsor (person)
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- Jett — cosponsor (person)
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- K. Hammer — cosponsor (person)
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- K. Ingram — cosponsor (person)
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- L. Chesterfield — cosponsor (person)
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- L. Eads — cosponsor (person)
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- L. Fite — cosponsor (person)
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- Lundstrum — cosponsor (person)
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- Lynch — cosponsor (person)
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- M. Hodges — cosponsor (person)
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- M. Johnson — cosponsor (person)
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- M. McElroy — cosponsor (person)
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- M. Pitsch — cosponsor (person)
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- McClure — cosponsor (person)
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- McCollum — cosponsor (person)
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- McGrew — cosponsor (person)
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- McNair — cosponsor (person)
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- Milligan — cosponsor (person)
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- Rapert — cosponsor (person)
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- Rice — cosponsor (person)
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- T. Garner — cosponsor (person)
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- Teague — cosponsor (person)
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- Vaught — cosponsor (person)
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- Warren — cosponsor (person)
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- Wooten — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-01T19:54:04+00:00** Filed `introduction`
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- **2021-02-01T21:52:18+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`
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- **2021-02-08T14:38:27+00:00** Placed on second reading for the purpose of amendment.
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- **2021-02-08T14:38:36+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
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- **2021-02-08T16:12:15+00:00** REPORTED CORRECTLY ENGROSSED
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- **2021-02-09T22:01:42+00:00** Returned by the Committee with the recommendation that it do pass as amended 2 & 3 `committee-passage`
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- **2021-02-10T14:34:44+00:00** Placed on second reading for the purpose of amendment.
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- **2021-02-10T14:34:58+00:00** Amendment No. 2 & 3 read and adopted and the bill ordered engrossed.
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- **2021-02-10T17:01:19+00:00** REPORTED CORRECTLY ENGROSSED
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- **2021-02-22T19:17:44+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
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- **2021-02-22T19:17:48+00:00** EMERGENCY CLAUSE ADOPTED
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- **2021-02-22T22:22:54+00:00** Received from the House.
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- **2021-02-22T22:23:06+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
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- **2021-02-24T19:37:31+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
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- **2021-02-25T21:37:38+00:00** Read the third time and passed. `passage, reading-3`
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- **2021-02-25T21:37:39+00:00** EMERGENCY CLAUSE ADOPTED
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- **2021-02-25T21:37:40+00:00** Returned to the House as passed.
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- **2021-02-25T23:14:00+00:00** Returned From the Senate as passed.
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- **2021-02-25T23:14:01+00:00** TO BE ENROLLED
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- **2021-02-26T18:09:26+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
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- **2021-03-02T19:02:46+00:00** Notification that HB1361 is now Act 248 `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf311d2d-9992-4b60-8d81-212f4c05940c`. Confidence: reported (aggregated from official Arkansas legislature records).
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