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SB 412

TO AUTHORIZE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO SET THE PER-MILE AMOUNT FOR THE INCOME TAX DEDUCTION FOR TRAVEL AND TRANSPORTATION EXPENSES BY PROCLAMATION.

2025 Regular Session Introduced by Justin Boyd and 1 co-sponsor

Arkansas now allows its Finance Department to administratively set the per-mile income tax deduction for travel expenses via proclamation instead of requiring legislative action.

Notification that SB412 is now Act 614
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WeVote Research Nonpartisan
Bill Summary · SB 412

Legislative bill overview

SB 412 transfers authority from the Arkansas legislature to the Department of Finance and Administration to set the per-mile tax deduction amount for travel and transportation expenses through proclamation rather than legislative action. This allows the deduction rate to be adjusted administratively without requiring a new bill each time the amount changes.

Why is this important

Currently, any adjustment to the per-mile deduction requires passing new legislation, which is time-consuming and creates delays in updating the rate to match inflation or federal standards. This change enables faster adjustments to keep Arkansas's deduction competitive and aligned with actual transportation costs and federal rates. It also reduces legislative workload on routine administrative adjustments.

Potential points of contention

  • Loss of legislative oversight: Removing the requirement for legislative approval means citizens and lawmakers have less direct control over tax deduction changes that affect state revenue
  • Accountability concerns: Administrative proclamations typically receive less public scrutiny and debate than bills, potentially making rate-setting less transparent
  • Delegation of tax policy: Critics may argue that setting tax deductions is a core legislative function that shouldn't be delegated to the executive branch

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

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