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Bill

SB 874

Local sales and use tax; Pulaski County authorized to levy additional taxes for school projects.

2025 Regular Session Introduced by Travis Hackworth

Pulaski County gains authority to levy an additional local sales and use tax dedicated to school construction and capital improvements.

Incorporated by Finance and Appropriations (SB1307-McPike) (12-Y 0-N)
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Bill Summary · SB 874

Legislative bill overview

SB 874 authorizes Pulaski County to levy an additional local sales and use tax specifically designated for school construction and improvement projects. The bill was incorporated into a larger tax measure (SB 1307) by the Finance and Appropriations Committee on January 15, 2025, and has advanced through initial procedural steps.

Why is this important

Local school funding mechanisms directly affect educational infrastructure quality and property tax burdens on residents. This bill represents an alternative revenue source for school capital projects, potentially reducing reliance on property taxes or state funding, but shifts the tax burden toward consumption-based taxation, which can disproportionately affect lower-income households.

Potential points of contention

  • Regressive tax structure: Sales taxes are typically regressive, meaning lower-income residents pay a higher percentage of their income in taxes compared to wealthier residents
  • Local control and accountability: Questions about whether local voters have sufficient say in the tax authorization and how funds are prioritized among school projects
  • Economic competitiveness: Additional sales taxes in Pulaski County could affect retail spending and business locations compared to neighboring jurisdictions without similar taxes

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

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