Fabio
87 lines
4.6 KiB
Markdown
87 lines
4.6 KiB
Markdown
---
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type: "Bill"
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title: "TO MODIFY THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO PROVIDE FOR A TEMPORARY LIEN AT THE TIME A CHARGING APPLICATION IS FILED."
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description: "TO MODIFY THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO PROVIDE FOR A TEMPORARY LIEN AT THE TIME A CHARGING APPLICATION IS FILED."
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jurisdiction: "us/states/ar"
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legislature: "Arkansas Legislature"
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session: "2019"
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identifier: "SB 148"
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citation: "Arkansas SB 148 (2019)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Hester"]
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version_count: 2
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action_count: 29
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vote_count: 3
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first_action: "2019-01-22"
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last_action: "2019-04-02"
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source: "openstates"
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source_identifier: "ocd-bill/26f467c6-061f-42f6-a5dc-3f1b64376412"
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source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
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source_hash: "f4dea29221c31aca0e0405c2c63009834390bcab91a8ccf212350314ffcbb269"
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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 SB 148 (2019) — TO MODIFY THE SMALL BUSINESS ENTITY TAX PASS THROUGH ACT; AND TO PROVIDE FOR A TEMPORARY LIEN AT THE TIME A CHARGING APPLICATION IS FILED.
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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** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/Document?type=pdf&chamber=&source=Amendments&bill=SB148-S1&ddBienniumSession=2019%2F2019R)
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2. **SB 148** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2019R/Public/Searchable/SB148.pdf)
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## Votes
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- Read the third time and passed. — **30–0** (pass) · upper
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- Read the third time and passed and ordered transmitted to the Senate. — **86–0** (pass) · lower
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- Read the third time and passed. — **26–4** (pass) · upper
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## Sponsors
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- Hester — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-01-22** Filed `introduction`
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- **2019-01-22** Read first time, rules suspended, read second time, referred to INSURANCE & COMMERCE - SENATE `reading-1, referral-committee`
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- **2019-01-24** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
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- **2019-01-28** Re-referred to INSURANCE & COMMERCE - SENATE `referral-committee`
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- **2019-02-05** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
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- **2019-02-06** Placed on second reading for purpose of amendment.
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- **2019-02-06** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
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- **2019-02-06** REPORTED CORRECTLY ENGROSSED
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- **2019-02-11** Read the third time and passed. `passage, reading-3`
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- **2019-02-11** Ordered immediately transmitted to the House.
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- **2019-02-11** RECEIVED FROM THE SENATE
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- **2019-02-11** Read the first time, rules suspended, read the second time and referred to the Committee on INSURANCE & COMMERCE- HOUSE `reading-1, reading-2, referral-committee`
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- **2019-03-13** Returned by the Committee with the recommendation that it do pass as amended 1 `committee-passage`
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- **2019-03-14** Placed on second reading for the purpose of amendment.
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- **2019-03-14** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
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- **2019-03-14** REPORTED CORRECTLY ENGROSSED
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- **2019-03-19** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
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- **2019-03-19** Returned To the Senate as passed.
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- **2019-03-19** Returned From the House as passed as amended.
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- **2019-03-19** Re-referred to INSURANCE & COMMERCE - SENATE `referral-committee`
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- **2019-03-26** Returned by the Committee with the recommendation that it Do Pass concur in House Amendment No. 1 `committee-passage-favorable`
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- **2019-03-27** Placed on second reading for purpose of amendment.
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- **2019-03-27** House Amendment No. 1 read first time, rule suspended, read second time and concurred in.
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- **2019-03-27** Rules suspended.
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- **2019-03-27** Read the third time and passed. `passage, reading-3`
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- **2019-03-27** ORDERED ENROLLED
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- **2019-03-28** Reported correctly enrolled and ordered delivered to the Governor.
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- **2019-03-28** DELIVERED TO GOVERNOR. `executive-receipt`
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- **2019-04-02** Notification that SB148 is now Act 622 `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/26f467c6-061f-42f6-a5dc-3f1b64376412`. Confidence: reported (aggregated from official Arkansas legislature records).
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