SB 1·AR·senate
TO REDUCE THE INCOME TAX RATES FOR INDIVIDUALS, TRUSTS, ESTATES, AND CORPORATIONS.
Signed into LawFiled Apr 30, 2026
Sponsor: J. Dismang
Latest Action
Notification that SB1 is now Act 2
May 6, 2026
Summary
The bill revises Arkansas’s income tax brackets, lowering rates for resident individuals, trusts, estates and for both domestic and foreign corporations. New rate tables apply to tax years beginning Jan. 1, 2026 for individuals and Jan. 1, 2027 for corporations, and a small bracket‑adjustment credit is added for incomes just above $94,700. The changes are intended to lessen the overall tax burden.
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