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HB 1972

TO CREATE A SALES AND USE TAX EXEMPTION FOR THE HELENA WEST HELENA FUTURE LEADERS YOUTH SPORTS ASSOCIATION.

2025 Regular Session Introduced by Mark McElroy

HB 1972 aimed to exempt the Helena West Helena Future Leaders Youth Sports Association from sales tax, allowing more funds for youth sports programs but ultimately did not pass.

Died in House Committee at Sine Die adjournment.
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Bill Summary · HB 1972

Summary of House Bill 1972

Bill Number: HB 1972
Title: To Create a Sales and Use Tax Exemption for the Helena West Helena Future Leaders Youth Sports Association
Status: Died in House Committee at Sine Die adjournment
Introduced: April 02, 2025
Classification: Bill

Purpose and Intent

House Bill 1972 aimed to establish a sales and use tax exemption specifically for the Helena West Helena Future Leaders Youth Sports Association. The intent behind this legislation was to provide financial relief to the organization, potentially enabling it to allocate more resources towards youth sports programs and activities.

Key Provisions

The bill proposed the following amendments to existing Arkansas tax law:

  • Addition to Sales Tax Exemptions:
    The bill sought to amend Arkansas Code § 26-52-401 to include a new subdivision that would exempt gross receipts or gross proceeds derived from the sale of:
    • Tangible personal property
    • Specified digital products
    • Digital codes
    • Services provided to the Helena West Helena Future Leaders Youth Sports Association

This exemption would allow the association to operate without the burden of sales and use tax on relevant purchases, thereby reducing operational costs.

Affected Parties

The primary entity affected by this bill would have been the Helena West Helena Future Leaders Youth Sports Association, which focuses on promoting youth sports in the Helena West Helena area. The exemption could have benefited the association by allowing it to invest more in its programs, facilities, and equipment for local youth.

Procedural Aspects

  • Legislative Timeline:
    • April 02, 2025: Bill filed and introduced.
    • April 03, 2025: The bill was read for the first time, rules were suspended, and it was read a second time before being referred to the Committee on Revenue & Taxation - House.
    • May 05, 2025: The bill died in the House Committee at Sine Die adjournment, meaning it did not progress to a vote or further consideration.

Conclusion

While HB 1972 was designed to support youth sports initiatives in Helena West Helena through tax exemptions, it ultimately did not advance through the legislative process. The failure to pass this bill means that the Helena West Helena Future Leaders Youth Sports Association will continue to be subject to existing sales and use tax regulations.

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

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