An Act For The Arkansas Senate Appropriation For The 2026-2027 Fiscal Year.

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Plain-English Summary

This bill reduces income tax rates for individuals, trusts, estates, and corporations in Arkansas. For individuals, trusts, and estates, new tax rate tables will apply starting January 1, 2026, with rates ranging from 0% to 3.7% depending on income level. For both domestic and foreign corporations, new tax rates will apply starting January 1, 2027, with rates ranging from 1% to 4.1% based on net income.

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