Note: The materials you provided contain documents for multiple different bills that share the same bill number (HB 1910) but come from different states and on different subjects. The header you supplied (an appropriation for repairs to the Rose McCoy Auditorium at JSU) is not supported by any of the attached documents. Below are concise, separate summaries for the two distinct HB 1910 measures found in the provided documents.
HB 1910 — Arkansas (Representative Lundstrum) — Qualified Business Income Deduction (Proposed)
Status: Died in House committee (Died in Committee at Sine Die adjournment)
Summary
- Purpose: To adopt federal Internal Revenue Code (26 U.S.C. § 199A(a)–(h) as of Jan 1, 2025) into Arkansas tax law, allowing a state deduction for Qualified Business Income (QBI) for owners of pass‑through entities.
- Key provisions:
- Incorporates IRC §199A(a)–(h) for Arkansas income tax computation.
- Provides up to a 20% deduction for qualified business income of pass‑through entities (sole proprietorships, partnerships, S corporations, certain trusts/estates), plus related REIT dividends/PTP income treatment consistent with federal law.
- Excludes wage income, reasonable S‑corp compensation, guaranteed partner payments, and investment income unrelated to a trade or business.
- Unlike the federal provision (which is scheduled to expire Dec 31, 2025), the Arkansas adoption in this bill contains no sunset — it would be permanent under state law.
- Effective date: Tax years beginning on or after January 1, 2025 (if enacted).
- Fiscal/administrative impact:
- DFA estimate: FY2026 general revenue reduction ≈ $108 million.
- Arkansas Integrated Revenue System programming cost estimated at $16,000; forms/instructions updates and taxpayer/department education required.
- Who’s affected: Individual taxpayers and owners of pass‑through entities in Arkansas (potentially favoring conversions from C corporations to pass‑throughs); state General Revenue.
- Procedural timeline: Filed Jan 16, 2025; referred to Revenue & Taxation; died in committee May 5, 2025.
HB 1910 — Illinois (Representative Anna Moeller) — Libraries: Opioid Antagonists (Enacted as Public Act 104‑0056)
Status: Enacted (Governor approved 08/01/2025). Effective Date: January 1, 2026.
Summary
- Purpose: Require public libraries to keep opioid antagonists (e.g., naloxone) on site and ensure trained personnel are available to respond to opioid overdoses.
- Key provisions:
- Libraries open to the public must maintain a supply of opioid antagonists in an accessible location.
- “Authorized personnel” (employees or volunteers who complete training) may administer an opioid antagonist to someone they reasonably believe is experiencing an opioid overdose on library grounds, nearby, or at library‑sponsored events.
- Libraries must take reasonable steps during operating hours to have at least one trained person present; training may be provided by recognized organizations or use Department/DPH resources.
- The Director of Public Health (or Department of Human Services per amendment) may identify organizations qualified to provide training and list them online.
- Immunity: Libraries and authorized personnel are immune from liability for administration of an opioid antagonist except in cases of willful/wanton misconduct or (in one amendment) gross recklessness or intentional harm; the law does not create a duty to act.
- Libraries may receive antagonists from lawful sources; related amendments update pharmacy dispensing provisions to affirm access.
- Who’s affected: Public libraries, library staff/volunteers, patrons, county health departments (may supply antagonists), pharmacies and trainers; public safety and public health actors.
- Procedural timeline: Filed Jan 29, 2025; passed both houses with amendments; sent to Governor June 17, 2025; approved Aug 1, 2025; becomes Public Act 104‑0056 effective Jan 1, 2026.
If you want, I can:
- Prepare a one‑page comparison focused on impacts (costs, beneficiaries, public health outcomes);
- Draft a plain‑language explainer for library staff about the Illinois law’s training and liability provisions; or
- Verify whether there is a separate HB 1910 that matches the Rose McCoy Auditorium appropriation and retrieve that text/status.