The proposed bill establishes a sales tax holiday for disaster-preparedness supplies in Arkansas, aimed at encouraging residents to prepare for potential disasters. It introduces a new section to the Arkansas Code, specifically 26-52-457, which defines various categories of disaster-preparedness supplies, including fastening supplies, food-related supplies, general supplies, and safety supplies. The bill specifies that items such as batteries, portable generators, smoke detectors, and first-aid kits will be exempt from sales and use tax during a designated period each year, starting at 12:01 a.m. on the first Saturday in November and ending at 11:59 p.m. the following Sunday.

Additionally, the bill mandates that the Department of Finance and Administration will create rules to implement this sales tax holiday. The effective date for this new provision will be the first day of the calendar quarter following the act's approval. This initiative is designed to promote disaster preparedness among Arkansas residents by making essential supplies more accessible and affordable during the specified time frame.