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SR6 • 2026

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.

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.

Budget Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
B. King
Last action
2026-04-03
Official status
Senate -- Died in Senate at Sine Die adjournment.
Effective date
Not listed

Plain English Breakdown

The resolution itself did not pass and died in the Senate; therefore, the fund described has not been created.

Authorizing a Bill to Create the Equal Distribution County Turnback Fund

This resolution authorizes Senator King to introduce a bill that would create a new state fund using certain tax revenues to provide additional funding for counties.

What This Bill Does

  • Creates the 'Equal Distribution County Turnback Fund' on the books of state officials if the authorized bill passes.
  • Directs the first $150 million collected from specific taxes each year into this new fund.
  • Sends any tax money over $150 million to other existing state funds instead.
  • Requires that when the fund balance reaches $150 million in a fiscal year, $2 million be distributed to every county treasurer.
  • Mandates counties use 90% of their share for infrastructure projects like roads and water/sewer systems, plus equipment.
  • Allows counties to use the remaining 10% for fire departments, law enforcement agencies, or community projects.

Who It Names or Affects

  • All county governments in Arkansas
  • The Treasurer of State

Terms To Know

Nonappropriation Bill
A bill that sets up a fund or rule but does not directly spend money from the state budget at this specific step.
Turnback Fund
A special account where tax money is kept before being sent back to local counties for their use.

Limits and Unknowns

  • This resolution only authorizes the introduction of a new law; it does not create the fund or distribute money until that new bill passes.
  • The official status shows this resolution died in the Senate on April 3, 2026.

Bill History

No action history is stored for this bill yet.

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
*MBM253* 04/03/2026 12:02:20 PM MBM253
State of Arkansas 1
95th General Assembly 2
Fiscal Session, 2026 SR 6 3
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By: Senator B. King 5
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SENATE RESOLUTION 8
TO AUTHORIZE THE INTRODUCTION OF A NONAPPROPRIATION 9
BILL TO PROVIDE ADDITIONAL FUNDING FOR COUNTIES USING 10
CERTAIN STATE TAX REVENUES; AND TO CREATE THE EQUAL 11
DISTRIBUTION COUNTY TURNBACK FUND. 12
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Subtitle 15
TO AUTHORIZE THE INTRODUCTION OF A 16
NONAPPROPRIATION BILL TO PROVIDE 17
ADDITIONAL FUNDING FOR COUNTIES USING 18
CERTAIN STATE TAX REVENUES; AND TO 19
CREATE THE EQUAL DISTRIBUTION COUNTY 20
TURNBACK FUND. 21
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BE IT RESOLVED BY THE SENATE OF THE NINETY-FIFTH GENERAL ASSEMBLY OF THE 24
STATE OF ARKANSAS: 25
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THAT Senator King is authorized to introduce a bill which as introduced 27
will read substantially as follows: 28
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"Title 30
AN ACT TO PROVIDE ADDITIONAL FUNDING FOR COUNTIES USING CERTAIN STATE TAX 31
REVENUES; TO CREATE THE EQUAL DISTRIBUTION COUNTY TURNBACK FUND; TO PROVIDE 32
FOR THE DISTRIBUTION OF CERTAIN TAX REVENUES TO EACH COUNTY; TO DECLARE AN 33
EMERGENCY; AND FOR OTHER PURPOSES. 34
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Subtitle 36
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TO PROVIDE ADDITIONAL FUNDING FOR COUNTIES USING CERTAIN STATE TAX REVENUES; 1
TO CREATE THE EQUAL DISTRIBUTION COUNTY TURNBACK FUND; AND TO DECLARE AN 2
EMERGENCY. 3
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 5
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SECTION 1. Arkansas Code Title 19, Chapter 27, Subchapter 3, is 7
amended to add an additional section to read as follows: 8
19-27-348. Equal Distribution County Turnback Fund. 9
(a) There is created on the books of the Treasurer of State, the 10
Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous 11
fund to be known as the “Equal Distribution County Turnback Fund”. 12
(b) The fund shall consist of: 13
(1) Revenues credited to the fund under § 26-52-107; and 14
(2) Any other funds authorized or provided by law. 15
(c)(1) The fund shall be used to provide additional funding for 16
counties as provided in this subsection. 17
(2) Each fiscal year, when the balance of the fund equals one 18
hundred fifty million dollars ($150,000,000), the Treasurer of State shall 19
distribute two million dollars ($2,000,000) to the county treasurer of each 20
county in the state. 21
(3) A county shall use the funds distributed under subdivision 22
(c)(2) of this section each fiscal year as follows: 23
(A) Ninety percent (90%) of the funds distributed to a 24
county each fiscal year shall be used for: 25
(i) Infrastructure projects within the county, 26
including without limitation county roads and infrastructure for water 27
services and sewer services; and 28
(ii) Equipment for the county; and 29
(B) Ten percent (10%) of the funds distributed to a county 30
each fiscal year shall be used to support one (1) or more of the following: 31
(i) A fire department or fire protection district 32
that serves the county; 33
(ii) A law enforcement agency that serves the 34
county; and 35
(iii) A community project that benefits the county. 36
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SECTION 2. Arkansas Code § 26-52-107 is amended to read as follows: 2
26-52-107. Disposition of taxes, interest, and penalties. 3
All taxes, interest, penalties, and costs received by the Secretary of 4
the Department of Finance and Administration under the provisions of this 5
chapter shall be general revenues and shall be deposited into the State 6
Treasury as follows: 7
(1) The first one hundred fifty million dollars ($150,000,000) 8
in each fiscal year to the credit of the Equal Distribution County Turnback 9
Fund; and 10
(2)(A) The remainder to the credit of the State Apportionment 11
Fund. 12
(B) The Treasurer of State shall allocate and transfer the 13
same any amounts under subdivision (2)(A) of this section to the various 14
State Treasury funds participating in general revenues in the respective 15
proportions to each as provided by, and to be used for the respective 16
purposes set forth in, the Revenue Stabilization Law, § 19-20-101 et seq. 17
18
SECTION 3. EMERGENCY CLAUSE. It is found and determined by the 19
General Assembly of the State of Arkansas that counties in the state are 20
struggling financially because of the increasingly high costs of goods and 21
services; that counties need additional funds to provide essential 22
infrastructure and services to the residents of this state; and that this act 23
is necessary because there is an urgent need to increase funding for counties 24
to enable counties to operate and provide essential infrastructure and 25
services to the residents of this state. Therefore, an emergency is declared 26
to exist, and this act being necessary for the preservation of the public 27
peace, health, and safety shall become effective on July 1, 2026." 28
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