Opinion No.

The Honorable Allen Gordon State Senator State Capitol Little Rock, AR 72201

Dear Senator Gordon:

This is in response to your request for an opinion on the constitutionality of Senate Bill 588. That bill would levy a surtax of five percent (5%) on the state income tax paid by residents of counties in which there is a federal court order mandating desegregation of schools for which the state is required to pay a substantial part of the cost.

For the following reasons, it is my opinion that Senate Bill 588 is not unconstitutional.

Initial analysis should begin with whether Senate Bill 588 would be…