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Arkansas Senate resolution authorizes bill creating Equal Distribution County Turnback Fund for local infrastructure and services

Original title: TO AUTHORIZE THE INTRODUCTION OF A NONAPPROPRIATION BILL TO PROVIDE ADDITIONAL FUNDING FOR COUNTIES USING CERTAIN STATE TAX REVENUES; AND TO CREATE THE EQUAL DISTRIBUTION COUNTY TURNBACK FUND.

Last action · April 29, 2026: Died in Senate at Sine Die adjournment.Sponsor: Bryan King

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Senator B. King introduced a resolution authorizing a bill to create the Equal Distribution County , which would direct the first $150 million of certain state tax revenues each to provide $2 million annually to each county treasurer in Arkansas for infrastructure, equipment, fire protection, law enforcement, and community projects.

Why it matters

Changes the allocation of state sales tax revenues by diverting up to $150 million annually from general revenues into a dedicated fund that distributes $2 million per year to every county in Arkansas, with 90 percent restricted to infrastructure and equipment and 10 percent designated for emergency services, law enforcement, or community projects.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Arkansas counties

Directly affected

Fire departments and fire protection districts

Eligible to receive financial support from the 10 percent portion of county turnback funds allocated for local services.

Directly affected

Law enforcement agencies

Eligible to receive financial support from the 10 percent portion of county turnback funds allocated for local services.

Key Facts

  • Creates the Equal Distribution County Turnback Fund on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State.
  • Mandates that the first $150 million of certain state tax revenues received each fiscal year be credited to the Equal Distribution County Turnback Fund.
  • Requires the Treasurer of State to distribute $2 million annually to the county treasurer of each county in the state once the fund balance equals $150 million.
  • Mandates that 90 percent of distributed funds be used for county infrastructure projects, including roads, water services, sewer services, and equipment.
Show all 7 facts
  • Mandates that 10 percent of distributed funds be used to support fire departments, fire protection districts, law enforcement agencies, or community projects serving the county.
  • Directs all remaining tax revenues, interest, penalties, and costs past the first $150 million to the credit of the State Apportionment Fund.
  • Declares an emergency due to counties struggling financially from high costs of goods and services, setting an effective date of July 1, 2026.

Frequently Asked Questions

What restrictions are placed on how counties can spend the distributed funds?
Ninety percent of the funds must be used for infrastructure projects (such as roads, water, and sewer services) and county equipment. The remaining 10 percent must support local fire departments, fire protection districts, law enforcement agencies, or community projects.
Where does the money for the Equal Distribution County Turnback Fund come from?
The fund consists of revenues credited under § 26-52-107 (specifically the first $150 million of taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration each ) and any other authorized funds.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died on the Senate floor.

Procedural history

4 actions
  1. Apr 29, 2026Senate
    Died in Senate at Sine Die adjournment.
  2. Apr 21, 2026Senate
    Read third time and failed of adoption.
  3. Apr 8, 2026SenateIntroduced
    Read the first time, rules suspended, read the second time and placed on the calendar.
  4. Apr 3, 2026SenateIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Creation of Dedicated County Turnback Fund

The measure establishes a dedicated statutory funding mechanism that carves out the first $150 million of specific state tax collections specifically for county infrastructure and public safety support.

Connected Entities

Chief Fiscal Officer of the State, Auditor of State, Secretary of the Department of Finance and Administration and 1 more
PersonChief Fiscal Officer of the State“Maintains books for the Equal Distribution County Turnback Fund.”Map →
OrganizationAuditor of State“Maintains records for the Equal Distribution County Turnback Fund.”Map →
PersonSecretary of the Department of Finance and Administration“Receives taxes, interest, penalties, and costs under the chapter.”Map →
OrganizationTreasurer of State“Maintains funds and distributes money to county treasurers.”Map →

Sources

Open source document

arkleg.state.ar.us

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 65)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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