The 2025 legislative session of the Arkansas General Assembly saw numerous tax enactments within a constrained revenue environment that did not allow for large tax cuts like in previous recent sessions. Highlights include market-based sourcing legislation, which is a significant change to Arkansas income tax apportionment for 2026 and later years, and the IMPACT package of economic development legislation.

Tax attorneys Matt Boch (Kutak Rock) and T.J. Lawhon (Wright Lindsey Jennings) have prepared a detailed summary of the tax legislation, which is available here.