Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas SB558: TO REQUIRE THE ELECTRONIC FILING OF CERTAIN CORPORATE INCOME TAX RETURNS
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act to amend the law concerning income tax returns; to require the electronic filing of certain corporate income tax returns; and for other purposes. subtitle to require the electronic filing of certain corporate income tax returns.
From the introduced text:
An Act To Be Entitled AN ACT TO AMEND THE LAW CONCERNING INCOME TAX RETURNS; TO REQUIRE THE ELECTRONIC FILING OF CERTAIN CORPORATE INCOME TAX RETURNS; AND FOR OTHER PURPOSES. Subtitle TO REQUIRE THE ELECTRONIC FILING OF CERTAIN CORPORATE INCOME TAX RETURNS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 26-51-804, concerning corporation income tax returns, is amended to add an additional subsection to read as follows: (f)(1) A taxpayer filing a return under this section that would be required to file the taxpayer's return electronically with the Internal Revenue Service under 26 C.F.R. § 301.6011-5, as it existed on February 23, 2023, shall file the return required under this section electronically. (2) A taxpayer filing a return under this section that is a member of an affiliated group in a federal consolidated return in which the federal parent corporation would be required to file electronically with the Internal Revenue Service under 26 C.F.R. § 301.6011-5, as it existed on February 23, 2023, shall file the taxpayer's state return electronically under this section. (3) The Secretary of the Department of Finance and Administration may waive the electronic filing requirement under subdivision (f)(1) or subdivision (f)(2) of this section for a taxpayer only if the secretary determines that filing the return electronically …
Sponsors
- Steve Crowell (R, 3) · primary sponsor
- Steve Hollowell (R, 37)
Latest actions
- : Died in Senate Committee at Sine Die adjournment.
- : Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
- : Filed
Common questions
- What is SB558?
- SB558 is a bill in the Arkansas Legislature (95th General Assembly (2025 Regular)): TO REQUIRE THE ELECTRONIC FILING OF CERTAIN CORPORATE INCOME TAX RETURNS.
- What does SB558 do?
- In its own words: An act to be entitled an act to amend the law concerning income tax returns; to require the electronic filing of certain corporate income tax returns; and for other purposes. subtitle to require the electronic filing of certain corporate income tax returns.
- What is the status of SB558?
- Failed as of May 5, 2025. Latest action: Died in Senate Committee at Sine Die adjournment. (May 5, 2025).
- Who sponsored SB558?
- Steve Crowell (R, 3), with 1 co-sponsor.
- Where is the official record for SB558?
- On the Arkansas Legislature website: https://www.arkleg.state.ar.us/Bills/Detail?ddBienniumSession=2025%2F2025R&measureno=SB558
Source: official Arkansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.