Senator presents SB 11 to start path toward eliminating income tax; committee declines to hear without fiscal impact

LITTLE ROCK — Senator Garner presented SB 11, described by the sponsor as a multi‑step path to eliminate the state income tax by raising exemption thresholds and flattening tax brackets. The sponsor said the bill would raise the lower bracket to about $26,500 and take steps intended to reduce the share of residents who pay income tax.

The chairman and committee staff noted the committee's rule requires a physical (fiscal) impact statement before a measure can be heard; the chair indicated SB 11 did not carry a physical impact in the committee packet and therefore the committee would not proceed with consideration at this hearing. The sponsor expressed that BLR/DFNA had examined impacts but the chair reiterated the committee would not hear bills without an acceptable physical impact statement.

The measure remains at introduction in committee pending submission of the required fiscal documentation.