The proposed legislation establishes a new criminal offense known as "vaccine harm," which applies to executive officers of pharmaceutical companies who knowingly conceal information about the dangerous effects of vaccines they market. Specifically, the bill defines "vaccine harm" as occurring when an executive officer, aged 18 or older, introduces a vaccine into the market and withholds evidence that it may cause serious injury or death to individuals receiving it. This offense is classified as an unclassified felony, punishable by imprisonment ranging from one year to life.

Additionally, the bill creates the Vaccine Harm Offense Fund, which will be used to support the prosecution of vaccine harm cases. This fund will consist of federal grants, appropriations from the General Assembly, and other authorized revenues. The act includes a sunset provision, stating that it will expire on December 31, 2026, at which point the relevant sections may be removed from the Arkansas Code, and any remaining funds in the Vaccine Harm Offense Fund will be transferred to the General Revenue Fund Account.