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SB 529

RELATING TO EDUCATION.

2025 Regular Session Introduced by Henry Aquino and 6 co-sponsors

SB 529 improves Arkansas' tax appeals process by clarifying definitions, enhancing commissioner qualifications, and establishing structured procedures for taxpayers.

Carried over to 2026 Regular Session.
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Bill Summary · SB 529

Summary of Senate Bill 529 (SB 529)

Purpose and Intent

Senate Bill 529 (SB 529) aims to amend the Independent Tax Appeals Commission Act in the state of Arkansas. The bill seeks to clarify definitions, enhance the qualifications for commissioners, and streamline procedures related to tax appeals. The overarching goal is to improve the efficiency and effectiveness of the tax appeals process, ensuring that taxpayers have a clear and fair avenue for contesting tax-related decisions.

Key Provisions

SB 529 introduces several significant amendments to the existing law:

  1. Definitions:

    • The bill defines "small claim" as any tax dispute involving less than $10,000, excluding penalties and interest.
    • It clarifies the term "taxpayer" to include individuals or entities challenging various tax-related decisions made by the Department of Finance and Administration.

  2. Commissioner Qualifications:

    • Each commissioner of the Tax Appeals Commission must be a qualified elector of Arkansas and have either:
      • A law license or CPA certification, or
      • At least five years of relevant professional experience in Arkansas state taxes.
    • The Governor can appoint commissioners from a pool of nominees or select individuals with relevant experience who meet the qualifications.

  3. Salary and Benefits:

    • Commissioners will receive salaries and benefits comparable to those of state district court judges, as determined by law and appropriated by the General Assembly.

  4. Jurisdiction and Procedures:

    • The bill specifies the jurisdiction of the Tax Appeals Commission, outlining what types of disputes it can and cannot hear.
    • It establishes deadlines for taxpayers to file petitions and for the commission to issue decisions, with limited extensions allowed.
    • The bill mandates that if a dispute is settled after a petition is filed, the parties must notify the commission to withdraw the matter.

  5. Administrative Processes:

    • It outlines the responsibilities of the commission's staff, including hiring a clerk, assistant, and a staff attorney to assist with drafting decisions.
    • The bill sets forth timelines for the department to respond to petitions and for taxpayers to reply, ensuring a structured process.

Affected Parties

  • Taxpayers: Individuals and entities contesting tax decisions will benefit from clearer definitions and a more structured appeals process.
  • Tax Appeals Commission: The commission will have enhanced authority and clearer guidelines for operation, potentially leading to more efficient handling of cases.
  • Department of Finance and Administration: The department will need to adapt to the new procedural requirements and timelines established by the bill.

Procedural Timeline

  • Introduced: March 19, 2025
  • Referred to Committees: The bill has been referred to various committees, including Education (EDU) and Finance (FIN).
  • Legislative Actions: The bill has passed through multiple readings and committee recommendations, culminating in its enrollment and delivery to the Governor by April 9, 2025.
  • Current Status: As of April 14, 2025, SB 529 has been enacted as Act 617.

This summary provides a comprehensive overview of SB 529, highlighting its purpose, key provisions, affected parties, and procedural timeline, making it accessible for both experts and general readers.

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

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