Arkansas Tax Code Reform

Arkansas has one of the highest tax rates in the region. To be competitive in attracting the investments and businesses needed to create jobs, we must reform our tax code. Ed Garner has been a leader in authoring legislation to do this. The elimination of the Capital Gains Tax is a priority and offers the biggest impact as the revenue loss to the State is most easily offset by the income taxes from the jobs created.

Next, there should be research done about the possibility of eliminating our Corporate Income Tax. Corporate Income Tax revenue is a much smaller source of revenue than individual income taxes, less than 1/6th. (In 2010, Corporate Taxes amounted to $424 million. Individual Income Taxes generated $2.6 billion) Imagine the job creating potential of eliminating both the Corporate Tax and Capital Gains Tax! The jobs created as a result of the economic expansion in Arkansas would raise receipts from sales taxes (currently $1.7 billion) and income taxes. It would also lower the demand for State services as people went to work. The goal would be to create 100,000 new jobs. Simplifying our tax code and growth will allow us to reduce our State’s high income tax rate. Here is a chart showing where State Revenue comes from.

Education Reform

Arkansas needs to be competitive in education. Parents would be more engaged if they had a say in where their child attended school. School vouchers have been proven to benefit the lowest income students the most by giving them a chance to attend whichever accredited school their parents choose. By making schools compete, we all win. The fact that over half of all students who go on to a college or university must take remedial courses (and of students taking one remedial course, only 25% go on to get a degree) is unacceptable. Providing the best education for our youth is not only our responsibility, the economic future of our State depends on it.


For economic prosperity to occur, business must be able to efficiently move people and goods. Our highway system is in need of repair and we must create an expanded grid system. Arkansas has the 12th largest State Highway system in the nation. For too long we have depended on per gallon taxes which doesn’t provide the revenue to keep up with ever increasing construction costs. A better way is to take the growth portion of the sales tax revenues from vehicle related purchases and dedicate that to highway construction. It is a common sense, long term solution that doesn’t raise taxes. Look at this proposal by the Blue Ribbon Highways.


I am Pro-Life. I believe physical life begins at conception. What’s more, our spiritual life begins with God. We are spirits given a body, not the other way round. Here’s my Pro-Life voting record.

2nd Amendment Supporter

I am an NRA Life member, a concealed carry permit holder and a former High Power rifle match competitor. I will defend your rights to keep and bear arms. I am also an avid hunter and fisher.