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Senate panel approves tax credit to encourage large in-state business investments

3090829 · April 10, 2025
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Summary

The Senate Revenue & Tax Committee voted to pass House Bill 1935, creating a tax credit for existing Arkansas businesses that invest at least $25 million to expand or modernize facilities; the measure includes payroll-maintenance requirements, clawback provisions and a multi-year credit carryforward.

The Senate Revenue & Tax Committee approved House Bill 1935 on a voice vote after extended questioning about enforcement and fiscal risk. The bill would create a tax credit available to businesses that have operated continuously in Arkansas for at least two years and that incur a minimum of $25 million in eligible project costs for new construction, expansion or modernization. The credit would be up to 5% of eligible costs, with a maximum of $2 million usable in any fiscal year and unused credits carryable for up to five years.

Supporters said the measure is aimed at retaining existing employers and encouraging large-scale reinvestment in facilities already in Arkansas, rather than incentivizing relocation. "We have…

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