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HB 1900

Implementing strategies to achieve higher recycling rates within Washington's existing solid waste management system.

2023-2024 Regular Session Introduced by April Berg and 16 co-sponsors

Arkansas HB 1900 requires itemized deductions on oil-and-gas royalty payments and updates civil-penalty rules, boosting transparency for royalty owners and enforcement flexibility.

Public hearing in the House Committee on Environment & Energy at 8:00 AM.
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Bill Summary · HB 1900

Summary — HB 1900 (conflicting materials compiled)

Note up front: the materials provided include multiple different bills that share the identifier “HB 1900” but are from different jurisdictions/sessions and address different subjects. There is also an unrelated bill title about an appropriation to a volunteer fire department. Below are clear, separate summaries of the two distinct bill texts included in your materials and a note about status and data inconsistencies.

1) Arkansas — HB 1900 (95th General Assembly, Regular Session 2025)

Subject: Oil and gas — royalty-owner information and sanctions

Purpose / intent

Amend state oil-and-gas law to require clearer itemization of deductions provided to royalty owners and to modify the civil-penalty language available to the Oil and Gas Commission for noncompliance.

Key provisions

  • Arkansas Code § 15-72-305(a)(5)(A)(vii): clarifies that each deduction and the associated amount withheld from a royalty payment must be itemized, specifying the nature, purpose, and amount of each deduction to the royalty owner.
  • Arkansas Code § 15-72-305(a)(5)(D)(iv): modifies the civil-penalty provision. The text replaces a flat maximum civil penalty of up to $500 with a reference to “the maximum penalty amount allowed for a delinquency as described in § 15-74-709(a)(2).” The commission retains authority to suspend sanctions for up to 60 days to allow a party to demonstrate compliance.

Who is affected

  • Operators and payors in Arkansas oil-and-gas production who issue royalty payments (must provide more detailed deduction statements).
  • Royalty owners (receive more transparent, itemized deduction information).
  • Parties subject to enforcement by the Oil and Gas Commission (penalty framework changes).

Impact

  • Increased transparency for royalty owners regarding deductions.
  • Potential change (likely increase) in the maximum civil penalty for noncompliance by referencing another statute; exact monetary effect depends on § 15‑74‑709(a)(2).
  • Administrative flexibility for the Commission to allow a 60-day suspension for remediation.

2) Illinois — HB 1900 (104th General Assembly, 2025–2026)

Subject: Illinois Income Tax Act — caregiver tax credit

Purpose / intent

Create a new state income tax credit to help unpaid primary caregivers offset certain uncompensated expenditures incurred while caring for an “eligible related person.”

Key provisions

  • Adds 35 ILCS 5/246: establishes a nonrefundable “Caregiver tax credit.”
  • Eligibility (eligible related person): at least 50 years old, Illinois resident, requires assistance with at least one activity of daily living (ADL) certified by a licensed health-care provider, and is a dependent/relative or has a close association (includes friends/neighbors).
  • Primary caregiver: Illinois taxpayer with uncompensated eligible expenditures and federal AGI under $75,000 (individual) — treated as single caregiver for married filing jointly threshold of $150,000.
  • Eligible expenditures: home modifications to maintain safety/mobility, purchase/lease of certified equipment, hiring home care/personal aides, respite care, adult day health, transportation, legal/financial services, assistive technology, etc.
  • Credit amount: equals the caregiver’s eligible expenditures but capped at $500 per taxpayer per taxable year.
  • Administration: caregivers must apply to the Department on Aging for a certificate of credit and attach it to their return; aggregate annual credits awarded capped at $1,000,000 and awarded first-come, first-served.
  • Carryforward: unused credit may be carried forward up to 5 taxable years.
  • Reporting: Dept. of Revenue to report totals by Nov 1, 2030.
  • Effective: Act takes effect upon becoming law; credit usable for taxable years beginning Jan 1, 2026.

Who is affected

  • Unpaid caregivers meeting income and residency conditions.
  • Eligible related persons (older adults needing ADL assistance).
  • Department on Aging and Department of Revenue (administration and reporting).
  • State budget: potential revenue impact up to the aggregate $1,000,000 annual award cap.

Impact

  • Provides modest, targeted tax relief (up to $500/year) to qualifying unpaid caregivers.
  • Caps limit fiscal exposure ($1,000,000/year maximum award; nonrefundable credit).
  • Administrative workload for Dept. on Aging (certification) and Dept. of Revenue (tracking/reporting).

Procedural status and inconsistencies

  • Your materials show different procedural actions, sponsors, and committee referrals spanning Arkansas and Illinois; they also include a separate title about an appropriation to the “Mooreville-Eggville Volunteer Fire Dept.” which appears unrelated to either text.
  • The top-level “Status” provided states: Died In Committee. The legislative actions included show multiple committee referrals and final disposition entries such as “Died In Committee” and “Died In House Committee at Sine Die adjournment.” If you need the final legal status for a specific jurisdiction/version, please confirm which state (Arkansas or Illinois) and session you want verified so I can provide the definitive outcome and relevant statute cross-references.

If you want, I can:
- Verify the final disposition and cite the official bill histories from the Arkansas and Illinois legislative sites, or
- Produce a one-page fact sheet for either the Arkansas amendments or the Illinois caregiver credit for distribution.

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

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