Summary — HB 1972 (Document provided, 2025)
Note up front: the materials provided conflate at least two different bills labeled “HB 1972” from different states and with different sponsors. The header metadata (title: “Suffrage; restore to Lasondra Bowling of Rankin County”) does not match the bill text that follows (an Arkansas sales-tax exemption) and an alternate Illinois appropriation bill also appears. This summary summarizes the substantive bills contained in the document, flags the inconsistencies, and notes status information supplied.
Key takeaways
- Primary substantive text (Arkansas): would create a targeted sales-and-use tax exemption for the Helena West Helena Future Leaders Youth Sports Association by adding a new subdivision to Ark. Code § 26-52-401.
- Alternate text (Illinois): would appropriate $2 from the General Revenue Fund to the Illinois Department of Healthcare and Family Services for FY2026 (effective July 1, 2025).
- Procedural/status: according to the record supplied, the bill(s) did not become law — at least one entry notes “Died in House Committee at Sine Die adjournment” (May 5, 2025). The document shows multiple committee actions and referrals.
Arkansas bill (text in document)
Purpose
- To exempt from Arkansas sales and use tax certain purchases made by the Helena West Helena Future Leaders Youth Sports Association.
Key provisions
- Amends Arkansas Code § 26-52-401 by adding a new subdivision (designated (45) in the draft) that exempts “gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or a service to the Helena West Helena Future Leaders Youth Sports Association.”
- Effective date: the first day of the calendar quarter following the act’s effective date.
Who is affected
- Directly: the Helena West Helena Future Leaders Youth Sports Association (a named organization); sellers that sell qualifying items/services to the association (they would not collect sales tax on those sales).
- Indirectly: state and local governments would experience a reduction in sales tax collections to the extent of qualifying purchases. No revenue estimate or fiscal note is included in the provided text.
Procedural history (selected)
- Introduced: January 22, 2025 (Rep. M. McElroy listed as sponsor).
- Multiple committee referrals and actions appear in the record; the document indicates the bill ultimately “Died in House Committee at Sine Die adjournment” on May 5, 2025.
Illinois bill (alternate text in document)
Purpose
- A very small appropriation bill that would transfer $2 from the Illinois General Revenue Fund to the Department of Healthcare and Family Services for ordinary and contingent expenses in FY2026.
Key provisions
- Appropriates $2 (or so much as may be necessary) to the Department of Healthcare and Family Services.
- Effective date: July 1, 2025.
Impact
- Fiscal impact is essentially nominal ($2) and symbolic/technical; no substantive programmatic effect.
Sponsor(s)
- Arkansas text lists M. McElroy as sponsor.
- Illinois text lists Rep. Tony M. McCombie as sponsor.
Conclusion and observational notes
- The primary substantive Arkansas provision would create a narrowly targeted, named sales tax exemption for a single youth sports association. Fiscal impact is not specified and likely modest but would reduce tax receipts by the amount of qualifying purchases.
- The document contains inconsistent metadata (a different title referencing restoration of suffrage) and an unrelated Illinois appropriation bill; readers should verify which jurisdiction and bill number they intend to track and consult the official legislative journal or code reviser’s website for final status and any fiscal analysis.
