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Bill

Bill

HB 1174

RELATING TO THE PROCEDURE FOR PAYMENT UNDER PROTEST LAWSUITS.

2025 Regular Session Introduced by Kyle Yamashita

House Bill 1174 streamlines the process for taxpayers contesting payments to the state, enhancing efficiency for both taxpayers and state agencies in resolving disputes.

Carried over to 2026 Regular Session.
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Bill Summary · HB 1174

Summary of House Bill 1174

Bill Overview

Bill Number: HB 1174
Title: Relating to the Procedure for Payment Under Protest Lawsuits
Status: Reported from JDC with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
Introduced: January 21, 2025
Classification: Bill
Subject: Payments Under Protest, Procedure

Purpose and Intent

House Bill 1174 aims to amend the existing laws regarding the procedure for payments made under protest in the state of Arkansas. The bill seeks to clarify and streamline the process for individuals or entities that wish to contest payments made to the state, ensuring a more efficient resolution of disputes related to such payments.

Key Provisions

  • Amendments to Existing Law: The bill proposes specific changes to the language in the current statutes governing payment under protest, including provisions for how disputes are handled and the timeline for resolution.
  • Clarification of Procedures: It aims to provide clearer guidelines for both taxpayers and state agencies on how to proceed with payment protests, including documentation requirements and timelines.
  • Impact on State Agencies: The bill outlines the responsibilities of state agencies in handling payment protests, potentially leading to improved administrative efficiency.

Affected Parties

  • Taxpayers: Individuals and businesses that make payments to the state and wish to contest those payments will be directly affected by the changes in procedure.
  • State Agencies: The bill will impact how state agencies manage and process payment protests, requiring them to adapt to the new guidelines established by the legislation.

Procedural Aspects

  • Timeline: The bill was introduced on January 21, 2025, and has undergone several readings and amendments in both the House and Senate. It has been reported favorably from the Joint Committee on the Judiciary (JDC) and is currently referred to the Ways and Means Committee (WAM) for further consideration.
  • Emergency Clause: An emergency clause has been adopted, indicating that the bill is intended to take effect immediately upon passage, which underscores the urgency of the proposed changes.

Conclusion

House Bill 1174 represents a significant step towards improving the process for payment under protest lawsuits in Arkansas. By clarifying procedures and responsibilities, the bill aims to enhance the efficiency of dispute resolution for taxpayers and state agencies alike. As it progresses through the legislative process, stakeholders will be closely monitoring its implications for both taxpayers and the administration of state finances.

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

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