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Arkansas tax cut proposals sail through committees on first day of special session • Arkansas Advocate

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Arkansas tax cut proposals sail through committees on first day of special session • Arkansas Advocate


Two committees of Arkansas lawmakers approved measures to decrease income taxes and increase the homestead tax credit on Monday, the first day of the Legislature’s second special session in nine months.

Both the House and Senate Revenue and Tax committees passed, with no dissent, identical bills that seek to cut the top corporate income tax rate from 4.8% to 4.3% and the top individual income tax rate from 4.4% to 3.9%, retroactive to Jan. 1 of this year.

These cuts would reduce the state’s general revenue by a cumulative $483.5 million in fiscal year 2025, which begins July 1, and by $322.2 million each fiscal year afterward, according to the state Department of Finance and Administration’s fiscal impact report on Senate Bill 1 and House Bill 1001.

The committees also passed Senate Bill 3 and House Bill 1002, which propose increasing the homestead property tax credit from $425 to $500. Lawmakers previously increased the tax credit from $375 to $425 during the 2023 legislative session.

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Both SB1 and HB1001 have emergency clauses, meaning they would go into effect immediately upon Gov. Sarah Huckabee Sanders’ signature. If they become law, corporate income tax rates will have decreased by 2.8% and individual income tax rates by 1% since April of last year.

The Arkansas special session tax cuts explained

In April 2023, state lawmakers approved more than $100 million in cuts to the top individual and corporate tax rates. During September’s special session, legislators lowered the top individual and top corporate income tax rates from 4.7% to 4.4% and from 5.1% to 4.8%, respectively. They also created a one-time, non-refundable $150 tax credit for those earning up to about $90,000.

The tax cut bills will require $290 million in general revenue to be set aside in a reserve fund on July 2 in case the money is needed to make up for the decrease in state general revenue due to the tax cuts.

No one spoke for or against the homestead tax credit increase before either committee, and the Senate committee passed the proposal with no debate.

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The credit is available to property owners on the property that is their primary residence, reducing their real property tax liability, which is paid at the county level.

The homestead bills propose that on or before Jan. 30 of each year, the state’s chief fiscal officer will report the balance of the Property Tax Relief Trust Fund, whether the fund could support an increase of the homestead property tax credit, and if so, how much of an increase the fund could support.

The trust fund had $255.6 million in it at the end of the 2023 calendar year, Paul Gehring, the finance department’s assistant commissioner of revenue policy and legal, told the House committee Monday.

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Tax cut discussion

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Democratic lawmakers have criticized the proposed income tax cuts for primarily affecting wealthy Arkansans. Republicans, who hold supermajorities in both chambers of the Legislature, have said the cuts will keep money in the pockets of working people.

Nicholas Horton, founder and CEO of the conservative group Opportunity Arkansas, spoke in favor of the tax cuts before the House committee. Horton said the government “takes more than it needs,” echoing Rep. Les Eaves, R-Searcy, the House sponsor of both bills.

“Arkansas can’t continue to see $700, $800, $900 million surpluses and not think that we’re over-collecting from our citizens,” Eaves said.

Sen. Tyler Dees, R-Siloam Springs, said he hoped lower taxes would give people more resources to band together during disasters, such as the tornadoes that swept through his Northwest Arkansas district in May.

High death rates, unchanging poverty level puts Arkansas among worst states for child well-being

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“What I’ve seen in the last three weeks is the speed of the private industries and individual citizens to give directly to those impacted instantly,” Dees said. “…I believe the best impact that we can have for those in need is to give dollars back to individual citizens so they can give back to their community.”

Keesa Smith-Brantley, executive director of Arkansas Advocates for Children and Families, said private entities do help people in difficult times, but not uniformly throughout the state, leaving some regions “severely neglected.”

Smith-Brantley spoke against the tax cut bills before both committees. She referenced the latest KIDS COUNT Data Book, released earlier this month, which shows that most areas of child well-being in Arkansas have been getting worse.

Arkansas’ position at 45th in overall child well-being is down two slots from its ranking the last two years, and the state has ranked as one of the country’s 10 worst states for overall child well-being nine times in the last decade.

Cutting taxes reduces the state’s ability to fund initiatives that would improve child well-being, such as early childhood education and health care for pregnant and postpartum Arkansans, Smith-Brantley said.

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In response to questions from senators, Smith-Brantley noted that some state agencies that serve children and families have received stagnant or less funding over time in the state budget. The Division of Youth Services within the Department of Human Services received a 0.01% funding increase in the state budget that passed during this year’s fiscal session, but “that amount of funding doesn’t actually keep up with inflation,” she said.

“I know that you care about the children of our state and you want them to thrive, and to do so, some of the critical areas in our state need investment,” she told the Senate committee.



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Arkansas

Report Assesses Access to Primary Care in Arkansas – ACHI

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Report Assesses Access to Primary Care in Arkansas – ACHI


Arkansas has made significant investments to strengthen its primary care physician workforce over the past decade. New medical schools have opened in the state, residency program slots have increased, and loan forgiveness programs have been established to incentivize residency graduates to remain in the state to practice. Despite these efforts, access to a usual source of care (i.e., a place where one goes for routine healthcare needs) remains a challenge for many Arkansans, according to a new report.

Published February 12 by the Milbank Memorial Fund, the report, “Investing in Primary Care: The Missing Strategy in America’s Fight Against Chronic Disease,” evaluates states’ primary care performance. Among its findings is that 18% of Arkansas adults report not having a usual source of care, which is comparable to the national estimate of 17%. That means that nearly 1 in 5 Arkansans do not have a consistent way of interacting with the state’s healthcare system.

Access to a Usual Source of Care

Nationwide, the report finds that among adults with chronic disease, having a usual source of care is associated with lower odds of hospitalization and lower total spending on health care. These findings are particularly relevant for Arkansas, where chronic disease prevalence remains high. The most recent America’s Health Rankings report from the United Health Foundation ranked Arkansas 44th among all 50 states and the District Columbia for its percentage (15%) of adults with three or more chronic conditions — such as arthritis, diabetes, or cancer — in 2023, with the top-ranked state having the lowest percentage.

The Arkansas Primary Care Payment Improvement Working Group, established under Act 483 of 2025, is currently examining primary care investment in the state. The group, which includes a representative from ACHI, is tasked with measuring current primary care spending, evaluating the adequacy of the primary care delivery system, and recommending spending targets for Medicaid and commercial insurers. These efforts align with national recommendations to track and increase primary care investment, an issue we highlighted in a previous post.

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Arkansas’s Primary Care Workforce

The country’s primary care workforce supply is another focus of the Milbank report. The report estimates that Arkansas had 58 primary care physicians per 100,000 residents in 2023, below the national average of 68 per 100,000 residents. The Milbank report also finds that 29% of Arkansas physicians were working in primary care in 2023, compared to 27% nationally.

The state’s higher-than-average share of physicians choosing primary care is encouraging, but long-term retention and geographic distribution remain challenges. ACHI developed the Arkansas Primary Care Physician Workforce Dashboard, an interactive tool that allows users to view data on primary care physicians practicing in Arkansas. The dashboard — which uses a broader definition of “primary care physician” than the Milbank report’s — shows that per capita rates of primary care physicians vary widely between urban and rural counties, and that two counties, Montgomery and Newton, had no active full-time primary care physician in 2022. The dashboard also shows that 26% of fill-time primary care physicians in the state were 60 or older in 2022, raising concerns about future supply as many approach retirement.

The Milbank report finds that in communities with higher levels of social deprivation — measured by the social deprivation index, a composite indicator of socioeconomic hardship — primary care physician availability in Arkansas is lower on average than in similarly deprived communities nationwide. Given the high burden of chronic disease among Arkansans, this is a concerning finding.

Recommendations

States that invest in primary care, as highlighted in the Milbank report, experience downstream improvements in population health and lower healthcare costs. Arkansas has established the infrastructure to evaluate and potentially increase those investments. ACHI will continue to track physician supply, distribution, and access to help inform primary care policy discussions.

Find more information about Arkansas’s healthcare workforce on our topic page.

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Arkansas to honor Nolan Richardson with statue outside arena

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Arkansas to honor Nolan Richardson with statue outside arena


Former Arkansas coach Nolan Richardson, who led the Razorbacks to the 1994 national title, will be immortalized with a statue outside Bud Walton Arena, the school said Wednesday.

Richardson was on the court at halftime of No. 20 Arkansas’ 105-85 win over Texas in the team’s regular-season home finale Wednesday night when athletic director Hunter Yurachek surprised him and told him the school had commissioned a statue to commemorate his achievements.

Per the school’s announcement, work on the statue is set to begin soon.

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“Coach Richardson’s impact on the game of basketball and our state is immeasurable,” Yurachek said in a statement. “He represented Arkansas with a toughness and intense work ethic that endeared him to our fans while changing the lives of numerous athletes, coaches and staff under his direction. His ’40 minutes of Hell’ changed college basketball and led to the 1994 national championship that changed Arkansas and our university forever. Coach Richardson will stand tall outside the arena for the rest of time.”

Richardson coined the phrase “40 Minutes of Hell” in reference to the ferocious, full-court defense his Arkansas teams played during his tenure (1985-2002). Between Arkansas and his first Division I job at Tulsa, Richardson amassed 508 wins (389 with the Razorbacks), reached the Final Four three times and secured Arkansas’ only national title.

Richardson also was a member of the Texas Western (now UTEP) teams that preceded the school’s victory over Kentucky in 1966, when five Black players started an NCAA championship game for the first time and won. That game paved the way for Black players to compete at schools that had previously rejected them.

Richardson, one of six SEC coaches to win a national title since 1990, was inducted into the Basketball Hall of Fame in 2014.

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After Wednesday’s game, current Arkansas coach John Calipari joked that he’s contractually obligated to clean the statue once it’s finished.

“Which I will do in a pleasant way because I love it,” he said. “He’s been so good to me since I’ve been here.”

Richardson and Arkansas were not on good terms when they divorced in 2002. But the two sides have repaired the relationship over the years. The university renamed the floor at Bud Walton Arena “Nolan Richardson Court” in 2019. Richardson praised Calipari’s hiring in 2024 after he left Kentucky, and he has been around the program since Calipari’s arrival.

“He should have been had a statue, I think,” said Trevon Brazile, who finished with 28 points on his senior night Wednesday. “They won the national championship.”

Added Darius Acuff Jr., who finished with 28 points and 13 assists against the Longhorns: “It’s great to see that for sure. Coach Richardson is a big part of our team. He’s been to a couple of our practices, so it’s always good to see [him]. He’s a legend.”

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Autopsies rule Arkansas mothers death a suicide; twin children’s deaths homicides

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Autopsies rule Arkansas mothers death a suicide; twin children’s deaths homicides


According to our partners at 40/29 News, autopsies show that Charity Beallis died by suicide, and her six-year-old twin children died by homicide.

Beallis and the children were found on December 3, 2025, in their home in Bonanza. All three had gunshot wounds.

Records show that Beallis and her husband were in the process of divorcing when the murders happened. 40/29 reports that Beallis’ son has asked that their divorce be considered final, while her husband, Randall Beallis, has asked the court to dismiss the divorce proceedings.

The news release listed the following evidence:

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— An examination of the transcripts of the deposition of Mrs. Beallis in the divorce/custody case and the final hearing on the case on 12-2-2025, reveal that she wished to be reconciled to her estranged husband, which did not happen. Mrs. Beallis, after being represented by four different attorneys, represented herself in the contested divorce/custody hearing. At the conclusion of the hearing, Mrs. Beallis was ordered to begin joint custody of her children with her estranged husband.

–Mrs. Beallis’ estranged husband was a driver of a Tesla electric vehicle at that time. Tesla has compiled location data on Tesla vehicles, and according to the information provided by Tesla, Mrs. Beallis’ estranged husband’s vehicle was not near the residence in Bonanza on the night in question. Also, the estranged husband’s phones did not “ping” any of the cell towers proximately related to Ms. Beallis’ location.

–Information from the home security alarm company shows the alarm was deactivated by Mrs. Beallis by her phone (she had exclusive access to the security system) at around 10 pm on the night in question. Even though deactivated, the alarm company was able to provide information showing no doors or windows to the home were opened during that time. When law enforcement arrived after 9:30 am on 12-3-2025, there were no doors or windows open, and they had to use a key to enter the home. SCSO rigorously tested the functioning of each door and window and found them to be operating properly.

The court released an order on Wednesday stating that it does not have jurisdiction to rule on those motions regarding the divorce. Beallis’ body has been released to her son, while the children are with Randall Beallis.



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