Filegajah

LITTLE ROCK, Ark. (KNWA/KFTA) — When the calendar flips to 2026, more than a dozen new laws are set to go into effect in Arkansas.

While some laws went into effect earlier this year, others included language that said they would take effect at the start of the new year.

Act 1008 — Removal of state sales tax on groceries

This law will remove the 0.125% sales tax on groceries. Act 1008 removes language regarding the tax from state laws; however, local sales taxes will remain unchanged.

“By exempting food and food ingredients from the state sales and use tax, lawmakers took a meaningful step to lower the cost of everyday necessities for families across Arkansas,” a news release from the Arkansas House said. “Because groceries are a recurring expense for every household, removing the state tax provides ongoing relief that can make a real difference in monthly budgets, particularly for working families, seniors on fixed incomes, and those most sensitive to rising food prices.”

Act 880

This law allows for any property owned by a trust or limited liability company to qualify as a homestead for purposes of the property tax exemption for disabled veterans and surviving spouses and minor dependent children of disabled veterans in certain circumstances.

Act 628

This law mandates coverage for the treatment of diseases and conditions that are caused by “severe obesity” under a health benefit plan on or after Jan. 1. It also establishes requirements for a covered person to qualify for coverage. The law applies to those 18 years old or older.

Act 628 excludes coverage for injectable drugs used to lower glucose levels or any drugs prescribed for weight loss.

Act 881

This law creates an income tax credit to encourage corporations to relocate their headquarters to the Natural State. The corporation would have to meet certain requirements to be eligible for the income tax credit.

The Arkansas Economic Development Commission director may also offer a tax credit of up to 10% to the company, according to the law.

Here are some other laws that will take effect on Jan. 1:

• Act 948 — bans state entities from hiring “unauthorized aliens.”
• Act 631 — allows those using Supplemental Nutrition Assistance Program (SNAP) benefits to meet requirements by volunteering at any organization that receives state funding.
• Act 875 — increases the disability onset age from 26 years of age to 46, meaning if the disability occurred before that age, they can be eligible for the Achieving a Better Life Experience Program, which allows people to create “tax-advantaged savings accounts” to cover qualified expenses.
• Act 624 — mandates coverage for all types of services provided for breast reconstruction surgeries.
• Act 390 — mandates coverage for lung cancer screenings and follow-up health care services.
• Act 627 — mandates coverage for breastfeeding and lactation consultant services in an outpatient setting for those under a health benefit plan.
• Act 866 — mandates coverage for baby deliveries in a licensed birthing center under a health benefit plan.
• Act 621 — allows eligible farmers in Arkansas to receive a farmer sales tax identification card that they can show when buying products. The card will work in place of an exemption certificate that claims a tax exemption.
• Act 497 — any motor vehicle used exclusively for a public charity is exempt from property taxes.
• Act 427 — allows state officials to offer certain property owners and nonprofits grants to assist in recovery and rebuilding efforts due to catastrophic wind events.
• Act 708 — requires a person who receives unemployment benefits to report at least five work search contacts weekly, and the state job board should match open jobs with those on benefits.
• Act 748 — allows law enforcement agencies that trained an officer to seek reimbursement from each law enforcement agency that subsequently employs the law enforcement officer within two years of the officer completing their training.
• Act 929 — requires an institution of higher education to use a “.edu” website domain extension unless certain circumstances exist.
• Act 147 — authorizes the placement of blood type designation on Arkansas driver’s licenses or identification cards.

For more information, visit the Arkansas Legislature’s website.