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Senate committee advances bill allowing pass-through entities to elect entity-level tax

Senate Revenue & Tax Committee · March 10, 2021
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The Senate Revenue & Tax Committee voted to advance House Bill 1209, which would let LLCs and S corporations elect to be taxed at the entity level at a flat 5.9% rate; DFA estimated roughly $4.24 million in additional state revenue, while the sponsor cited an estimated $50 million in federal tax savings for taxpayers.

House Bill 1209 was presented to the Senate Revenue & Tax Committee as a response to federal limits on state and local tax (SALT) deductions. Senator Dismain, the bill sponsor, said the measure would let pass‑through entities such as LLCs and S corporations elect to be taxed at the entity level, rather than flowing income through to individual owners.

Senator Dismain said proponents expect a benefit to Arkansas taxpayers and budget: "it results in, I think, the revenue…

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