WeVote
Log In

Bill

Bill

HB 1716

An Act amending Title 18 (Crimes and Offenses) of the Pennsylvania Consolidated Statutes, in riot, disorderly conduct and related offenses, providing for the prohibition on declawing cats.

2025-2026 Regular Session Introduced by Jessica Benham and 22 co-sponsors

HB1716 bars DFA from re-assessing gross receipts or use tax on the same tangible property after a final favorable exemption decision, unless the exemption law changes.

Laid on the table
0
WeVote Research Nonpartisan
Bill Summary · HB 1716

Summary — HB 1716

Bill number: HB 1716
Primary subject (substantive): Limits on reassessment of sales and use tax by the Department of Finance and Administration (DFA)
Introduced: December 30, 2024
Primary sponsors (Arkansas): Rep. Cavenaugh; Sen. Caldwell
Companion: SB 469
Status: Records are inconsistent. The top summary provided lists the bill as “Died In Committee.” Some embedded legislative-action entries (apparently from other sources) conflict with that. This summary focuses on the bill text and DFA fiscal analysis supplied in the documents.

Note: The bill header/title included in the materials (“Appropriation; reappropriate 2024 local projects funds to Marshall County…”) does not match the bill text or DFA fiscal analysis. The substantive materials amend Arkansas tax law concerning DFA assessments; this summary treats that as the operative content.

Purpose / Intent

HB 1716 would protect taxpayers from repeat assessments of gross receipts (sales) or compensating (use) tax by DFA on tangible personal property when the taxpayer previously obtained a final favorable determination that the sale or purchase was exempt. The intent is to prevent DFA from re-assessing the same tax on the same property and use after an administrative or judicial decision in the taxpayer’s favor, except when the law changes.

Key provisions

  • Adds a new subsection to Ark. Code § 26-18-401 prohibiting the Secretary of DFA from issuing a subsequent assessment of gross receipts or compensating use tax on the sale or purchase of the same tangible personal property when the taxpayer previously appealed and received a determination that the transaction qualified for an exemption under relevant Arkansas tax statutes.
  • Specifies eligible favorable determinations as those issued by:
    • The Office of Hearings and Appeals (§ 26-18-405), or
    • The Tax Appeals Commission (§ 26-18-1116), or
    • A circuit court (§ 26-18-406), or
    • The Arkansas Supreme Court, provided the decision is final (not pending review or overturned on review).
  • Limits the protection to the same taxpayer and when the property is used in the same manner that was determined to be exempt.
  • Creates exceptions: the prohibition does not apply if there is a material change in the law affecting the exemption, specifically:
    • New legislation by the General Assembly;
    • An amendment or repeal of the relevant statute;
    • A newly promulgated or amended administrative rule approved by the Legislative Council under § 10-3-309; or
    • A subsequent Arkansas Supreme Court decision altering the legal basis for the exemption.

Who would be affected

  • Protected: taxpayers who previously obtained a final, favorable administrative or judicial exemption determination for a particular purchase and continue to use the tangible personal property the same way.
  • Impact on DFA: limits instances where DFA can reassess previously-litigated exemption determinations.
  • Potential secondary effects: reduces uncertainty for taxpayers relying on final exempt determinations; may affect DFA audit and collection practices.

Fiscal and administrative impact

  • DFA fiscal impact statement: No fiscal impact (no additional resources required; adequate time for implementation).
  • Taxpayer impact (as summarized by DFA): Provides assurance that DFA shall not reassess sales/use tax for the same taxpayer and same use of property after a favorable determination unless the law materially changes.

Procedural / timeline notes

  • Introduced December 30, 2024.
  • Sponsor information and committee actions in the provided materials are inconsistent; the top metadata lists status as “Died In Committee.” Interested readers should verify current status and actions in the official Arkansas General Assembly records or legislative website.
  • Companion bill: SB 469.

Additional note

Materials included in the package also contained unrelated or conflicting content (an Illinois HB1716 election-code draft and other legislative-action entries). This summary confines itself to the Arkansas tax-assessment amendment text and DFA fiscal statement.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.