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Proposed Arkansas legislation would increase taxpayers' standard deduction • Arkansas Advocate

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Proposed Arkansas legislation would increase taxpayers' standard deduction • Arkansas Advocate


Rep. David Ray, R-Maumelle, filed two tax-related bills Thursday that would increase individual taxpayers’ standard deduction and remove a cap on its annual adjustment. 

House Bill 1066 would increase Arkansas’ standard deduction to $4,400 per taxpayer in 2026. The state’s current standard deduction is $2,340, well below the federal standard deduction of $14,600 for individuals or married taxpayers filing separately. 

HB 1065, also known as the Inflation Reduction Act of 2025, would eliminate the 3% cap on adjusting the standard deduction in future years. The annual adjustment is tied to the Consumer Price Index (CPI), which the U.S. Bureau of Labor Statistics defines as the “average change over time in prices paid by urban consumers for a market basket of goods and services.”

Instead of using the CPI for All Urban Consumers to calculate the annual adjustment, the bill calls for referring to the CPI for West South Central division of the South Region published by the U.S. Department of Labor, which includes Arkansas, Louisiana, Oklahoma and Texas.

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Increasing the standard deduction is “a solid move to make” in light of recent inflation and “a really broad-based way to deliver income tax relief to hardworking Arkansas families,” Ray said in an interview Friday.

The federal Tax Cuts and Jobs Act of 2017, passed during President Donald Trump’s first term, included a doubling of the standard deduction, which Ray said was “extremely popular.”

Ray said “one of the biggest lessons” from November’s presidential election, in which Trump won a second term, was that Americans want their elected leaders to reduce the impact of inflation.

“As one state representative out of 100, there’s very little I can do about the wasteful spending we see in Washington D.C. that drives a lot of the inflation, but the one thing I can do is file a bill that makes us adjust our tax brackets to truly account for inflation,” Ray said. 

Arkansas governor signs tax, appropriation bills after special legislative session ends

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He also said the legislation will have “literally zero cost” if inflation rates are manageable in 2025, and it “would provide some really robust protections for taxpayers for the next time we get a nasty bout of inflation.”

Tax cuts have been a focus for Gov. Sarah Huckabee Sanders, who signed legislation to lower taxes for Arkansans three times over 15 months.

The Legislature approved more than $100 million in tax cuts in April 2023, reducing the top individual tax rate from 4.9% to 4.7% and the top corporate tax rate from 5.3% to 5.1%. During a special session in September 2023, legislators lowered the top individual and top corporate income tax rates to 4.4% and 4.8%, respectively.

The most recent cuts came during June’s special session during which lawmakers approved a bill to lower 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, 2024.

Ray co-sponsored all of those tax-cut bills. In addition to filing HB 1065 and 1066 for the 2025 legislative session that begins on Jan. 13, Ray has also filed HCR1002, a resolution urging the Congress to permanently extend the Tax Cuts and Jobs Act of 2017. 

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The law made several changes to the individual income tax, including an expanded tax deduction and child tax credit. The individual income tax changes are set to expire at the end of 2025. If made permanent, the income tax provisions would reduce federal revenue by $115 billion to $165 billion annually, according to the Tax Foundation

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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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Frightening times for Hannahs in Israel | Northwest Arkansas Democrat-Gazette

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Frightening times for Hannahs in Israel | Northwest Arkansas Democrat-Gazette


Wally Hall

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Wally Hall is assistant managing sports editor for the Arkansas Democrat-Gazette. A graduate of the University of Arkansas-Little Rock after an honorable discharge from the U.S. Air Force, he is a member and past president of the Football Writers Association of America, member of the U.S. Basketball Writers Association, past president and current executive committee and board member of the Arkansas Sports Hall of Fame, and voter for the Heisman Trophy. He has been awarded Arkansas Sportswriter of the Year 10 times and has been inducted into the Arkansas Sports Hall of Fame and Arkansas Sportswriters and Sportscasters Hall of Fame.

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