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HB 1972

Revenue and taxation; sales tax exemptions; income tax; disabled veterans; effective date.

2025 Regular Session Introduced by Danny Williams

Arkansas bill would exempt sales tax for purchases by the Helena West Helena Future Leaders Youth Sports Association; the measure died in House committee.

Second Reading referred to Rules
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Bill Summary · HB 1972

Summary — HB 1972 (Document provided, 2025)

Note up front: the materials provided conflate at least two different bills labeled “HB 1972” from different states and with different sponsors. The header metadata (title: “Suffrage; restore to Lasondra Bowling of Rankin County”) does not match the bill text that follows (an Arkansas sales-tax exemption) and an alternate Illinois appropriation bill also appears. This summary summarizes the substantive bills contained in the document, flags the inconsistencies, and notes status information supplied.

Key takeaways

  • Primary substantive text (Arkansas): would create a targeted sales-and-use tax exemption for the Helena West Helena Future Leaders Youth Sports Association by adding a new subdivision to Ark. Code § 26-52-401.
  • Alternate text (Illinois): would appropriate $2 from the General Revenue Fund to the Illinois Department of Healthcare and Family Services for FY2026 (effective July 1, 2025).
  • Procedural/status: according to the record supplied, the bill(s) did not become law — at least one entry notes “Died in House Committee at Sine Die adjournment” (May 5, 2025). The document shows multiple committee actions and referrals.

Arkansas bill (text in document)

Purpose
- To exempt from Arkansas sales and use tax certain purchases made by the Helena West Helena Future Leaders Youth Sports Association.

Key provisions
- Amends Arkansas Code § 26-52-401 by adding a new subdivision (designated (45) in the draft) that exempts “gross receipts or gross proceeds derived from the sale of tangible personal property, specified digital products, a digital code, or a service to the Helena West Helena Future Leaders Youth Sports Association.”
- Effective date: the first day of the calendar quarter following the act’s effective date.

Who is affected
- Directly: the Helena West Helena Future Leaders Youth Sports Association (a named organization); sellers that sell qualifying items/services to the association (they would not collect sales tax on those sales).
- Indirectly: state and local governments would experience a reduction in sales tax collections to the extent of qualifying purchases. No revenue estimate or fiscal note is included in the provided text.

Procedural history (selected)
- Introduced: January 22, 2025 (Rep. M. McElroy listed as sponsor).
- Multiple committee referrals and actions appear in the record; the document indicates the bill ultimately “Died in House Committee at Sine Die adjournment” on May 5, 2025.

Illinois bill (alternate text in document)

Purpose
- A very small appropriation bill that would transfer $2 from the Illinois General Revenue Fund to the Department of Healthcare and Family Services for ordinary and contingent expenses in FY2026.

Key provisions
- Appropriates $2 (or so much as may be necessary) to the Department of Healthcare and Family Services.
- Effective date: July 1, 2025.

Impact
- Fiscal impact is essentially nominal ($2) and symbolic/technical; no substantive programmatic effect.

Sponsor(s)
- Arkansas text lists M. McElroy as sponsor.
- Illinois text lists Rep. Tony M. McCombie as sponsor.

Conclusion and observational notes

  • The primary substantive Arkansas provision would create a narrowly targeted, named sales tax exemption for a single youth sports association. Fiscal impact is not specified and likely modest but would reduce tax receipts by the amount of qualifying purchases.
  • The document contains inconsistent metadata (a different title referencing restoration of suffrage) and an unrelated Illinois appropriation bill; readers should verify which jurisdiction and bill number they intend to track and consult the official legislative journal or code reviser’s website for final status and any fiscal analysis.

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

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