Section 1
SECTION 1. Arkansas Code § 26-51-201(a)(4), concerning the income tax 24 imposed on individuals, trusts, and estates, is amended to read as follows: 25
(4) For tax years beginning on or after January 1, 2026: 26
(A) Every resident, individual, trust, or estate having 27 net income less than or equal to ninety-four thousand seven hundred dollars 28 ($94,700) shall determine the amount of income tax due under this subsection 29 in accordance with the table set forth below: 30 From
Less Than or Equal To
Rate 31 $0
$5,599
0%
32 $5,600
$11,199
2%
33 $11,200
$15,999
3%
34 $16,000
$26,399
3.4% 35 $26,400
$94,700
3.7% 36
SB1
2 04/30/2026 11:37:28 AM JLL442
(B) Every resident, individual, trust, or estate having 1 net income greater than ninety-four thousand seven hundred dollars ($94,700) 2 shall determine the amount of income tax due under this subsection in 3 accordance with the table set forth below: 4 From
Less Than or Equal To
Rate 5 $0
$4,700
2%
6 $4,701 and above
3.7% 7
(C) Every resident, individual, trust, or estate having 8 net income greater than or equal to ninety-four thousand seven hundred one 9 dollars ($94,701) but not greater than ninety-seven thousand six hundred 10 dollars ($97,600) shall reduce the amount of income tax due as determined 11 under subdivision (a)(4)(B) of this section by deducting a bracket adjustment 12 amount in accordance with the table set forth below: 13 From
Less Than or Equal To
Bracket Adjustment Amount 14 $94,701
$94,800
$290 15 $94,801
$94,900
$280 16 $94,901
$95,000
$270 17 $95,001
$95,100
$260 18 $95,101
$95,200
$250 19 $95,201
$95,300
$240 20 $95,301
$95,400
$230 21 $95,401
$95,500
$220 22 $95,501
$95,600
$210 23 $95,601
$95,700
$200 24 $95,701
$95,800
$190 25 $95,801
$95,900
$180 26 $95,901
$96,000
$170 27 $96,001
$96,100
$160 28 $96,101
$96,200
$150 29 $96,201
$96,300
$140 30 $96,301
$96,400
$130 31 $96,401
$96,500
$120 32 $96,501
$96,600
$110 33 $96,601
$96,700
$100 34 $96,701
$96,800
$90 35 $96,801
$96,900
$80 36
SB1
3 04/30/2026 11:37:28 AM JLL442 $96,901
$97,000
$70 1 $97,001
$97,100
$60 2 $97,101
$97,200
$50 3 $97,201
$97,300
$40 4 $97,301
$97,400
$30 5 $97,401
$97,500
$20 6 $97,501
$97,600
$10 7 $97,601 and over
$0 8
(5) The tables set forth in subdivisions (a)(1)-(3) (a)(1)-(4) 9 of this section shall be adjusted annually in accordance with the method set 10 forth in subsection (d) of this section. 11
12