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State Capitol Week in Review From Senator Terry Rice

Execution by nitrogen hypoxia occurs when the inmate is forced to breathe nitrogen and therefore is deprived of the oxygen required to live. Alabama has executed five men using the method, but its law is being challenged in federal court. Louisiana has executed one inmate. Oklahoma and Mississippi, like Arkansas, have passed laws allowing executions by nitrogen hypoxia but have not used it.

The new Arkansas law is being challenged in a Pulaski County Circuit Court. The Arkansas attorney general said he would vigorously defend Act 302.

There are 23 men on death row. Seven were convicted and sentenced in the 1990s. Two of the inmates who filed the lawsuit to strike Act 302 were convicted in 1992 and 1993, and two other inmates listed in the suit were convicted and sentenced in 1994.

Arkansas has used lethal injection since 1990, which was the last year an inmate was executed in an electric chair. Lethal injection requires three separate drugs that are difficult to obtain. The most recent executions in Arkansas were in 2017, when four men were killed by lethal injection before the Correction Department’s supply of drugs was due to expire.

Act 302 had 20 Senate co-sponsors and was passed by a vote of 26-to-9. It passed in the House by a vote of 67-to-23.

Attorneys for the 10 inmates argue that their death sentences were originally supposed to be by lethal injection and cannot be changed retroactively. At the date of their sentencing for capital murder the only legal sentences were death by lethal injection and serving life behind bars without parole.

The lawsuit asks for a judicial declaration that Act 302 should apply only to offenders who are convicted and sentenced after August 5, the date the law took effect. Also, attorneys for the inmates argue that Act 302 is unconstitutional because it amounts to legislative overreach into functions of the executive branch and the judicial branch.

10 Commandments in Classrooms

Act 573, another new law that was scheduled to take effect on August 5, would require public school classrooms to display a copy of the Ten Commandments. However, it has been challenged in federal court and the judge called it “plainly unconstitutional.”

He issued a preliminary injunction that prevented it from going into effect, based on his conclusion that plaintiffs were likely to win their challenge. The attorney general, who is defending the act, said he is reviewing the state’s legal options.

The judge wrote that about 45 years ago the United States Supreme Court struck down a law that was very similar to Act 573.

The act would require the display to be at least 16 by 20 inches in size, with large enough lettering so that a person with average vision can read it from any place in the classroom.

LITTLE ROCK – Earlier this year the legislature approved Act 302 to allow executions by nitrogen hypoxia. The act took effect on August 5, the same day 10 inmates on death row filed suit to challenge its constitutionality.

Execution by nitrogen hypoxia occurs when the inmate is forced to breathe nitrogen and therefore is deprived of the oxygen required to live. Alabama has executed five men using the method, but its law is being challenged in federal court. Louisiana has executed one inmate. Oklahoma and Mississippi, like Arkansas, have passed laws allowing executions by nitrogen hypoxia but have not used it.

The new Arkansas law is being challenged in a Pulaski County Circuit Court. The Arkansas attorney general said he would vigorously defend Act 302.

There are 23 men on death row. Seven were convicted and sentenced in the 1990s. Two of the inmates who filed the lawsuit to strike Act 302 were convicted in 1992 and 1993, and two other inmates listed in the suit were convicted and sentenced in 1994.

Arkansas has used lethal injection since 1990, which was the last year an inmate was executed in an electric chair. Lethal injection requires three separate drugs that are difficult to obtain. The most recent executions in Arkansas were in 2017, when four men were killed by lethal injection before the Correction Department’s supply of drugs was due to expire.

Act 302 had 20 Senate co-sponsors and was passed by a vote of 26-to-9. It passed in the House by a vote of 67-to-23.

Attorneys for the 10 inmates argue that their death sentences were originally supposed to be by lethal injection and cannot be changed retroactively. At the date of their sentencing for capital murder the only legal sentences were death by lethal injection and serving life behind bars without parole.

The lawsuit asks for a judicial declaration that Act 302 should apply only to offenders who are convicted and sentenced after August 5, the date the law took effect. Also, attorneys for the inmates argue that Act 302 is unconstitutional because it amounts to legislative overreach into functions of the executive branch and the judicial branch.

10 Commandments in Classrooms

Act 573, another new law that was scheduled to take effect on August 5, would require public school classrooms to display a copy of the Ten Commandments. However, it has been challenged in federal court and the judge called it “plainly unconstitutional.”

He issued a preliminary injunction that prevented it from going into effect, based on his conclusion that plaintiffs were likely to win their challenge. The attorney general, who is defending the act, said he is reviewing the state’s legal options.

The judge wrote that about 45 years ago the United States Supreme Court struck down a law that was very similar to Act 573.

The act would require the display to be at least 16 by 20 inches in size, with large enough lettering so that a person with average vision can read it from any place in the classroom.

Lavaca Preparing To Set A New Gold Standard For 2025

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Norris Shares Vision for Secretary of State Role at Scott County GOP Meeting

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Obituary: Treva Coffey (1945-2025)

Treva Nell Coffey of Waldron, Arkansas passed from this life on Wednesday, August 6, 2025, in the comfort of her home at the age of 79. She was born on October 15, 1945, in Waldron to Eugene Webster Bates and Edith Mae Allen Bates.

A devoted wife, mother, grandmother, and faithful servant of the Lord, Treva was a longtime member of the Waldron Pentecostal Church of God, where she worshiped for over 25 years. She had a deep love for her church family-she found joy in cooking for them, lending a helping hand, and sharing her heart through acts of service. Her faith never wavered, and during her final days, she continued to praise the Lord and sing along to her favorite Christian music.

Treva loved the simple pleasures of life-working in her flower bed, fishing, bargain hunting, and spending time with her family. Her greatest treasures were her family and her faith, and she poured her heart into both.

She was reunited in Heaven with her beloved parents; her brothers Tommy and Billy “Bo” Bates; sisters-in-law Joann Bates and Belinda Bates; and her nephew Cody Carpenter.

On December 14, 1963, Treva married the love of her life, Ralph Coffey, and together they built a beautiful life and family. She leaves behind many who will carry her memory in their hearts, including her husband Ralph; her son Tim (Brenda) Coffey; her daughters Tammy (Bob) Caldwell and Tanya (Wilson) Kennedy; and her cherished grandchildren: Jeremy Woodard, Jessica (Todd) Brothers, Jennifer (Chris) McCafferty, Amber (Torrance) Underwood, Danny (Jess) Urban, Autumn (Bryan) Foshee, and Logan (Desiree) Kennedy. Treva was blessed with 17 great-grandchildren, 3 great-great-grandchildren, and many nieces, nephews, and extended family.

She is also survived by her brother, Scotty Bates, and her sister Lucille (Don) Carpenter.

A celebration of Treva’s life will be held at 2:00 p.m. on Friday, August 8, 2025, at the Heritage Memorial Funeral Home Chapel in Waldron, Arkansas, with Rev. Konner McKay officiating.

Arrangements are entrusted to Heritage Memorial Funeral Home in Waldron, Arkansas.

In lieu of flowers, memorial donations may be made to the Waldron Pentecostal Church of God Building Fund, P.O. Box 2035, Waldron, AR 72958.

SR Hornets Ready To Put Doubters To Rest In 2025

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Timepiece: Old Country Stores

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Varnell Enters Race for State Representative for District 46

Curtis Varnell of Subiaco has announced that he will be a candidate for Arkansas State Representative for district 46. Curtis is a life-long educator and has taught in schools and universities across the state. Curtis is a graduate of ATU and worked himself through college as a stock clerk and butcher at a local grocery. During a career of teaching and driving a school bus, he was employed during summer months as a park ranger, a line-worker at Tyson and Cloyes Gear, and as a farm-laborer. Later, he ran the Summer Youth Employment Program for Logan, Franklin, and South Sebastian County and supervised over 150 school-age employees as they gained work experience. Recently retired after working for the Guy Fenter Education Cooperative, Curtis is still involved in teaching adjunct classes at ATU and working with AR-AIMS at schools across the state.

In his announcement, Varnell stated, “ There are many good candidates running for this position but I feel I have some unique skills that will offer the people of this district the best representation possible. First, I am retired and can serve full-time. Being retired, I am not looking for political advancement and I owe no-one anything except the people of this district which I will represent. That provides me the unique ability to say NO to measures that I feel will not benefit our constituents here in this district. I stand for what the Republican party preach but don’t always deliver; Term limits, conservative and limited government, moral responsibility, strong schools, 2nd amendment rights, and openness in operation.

Although an educator, I feel I know the needs of our district. My family are farmers, factory workers, and small-business owners and I am aware of the problems they face. Our small-schools face some of the most serious situations encountered in recent history and I will fight to keep them open and successful. I also support work-force education in schools- training the 80% of our students that don’t go to college for jobs in our region. I have worked extensively recently with ATU and UAFS to offer concurrent college education as well as work-force education to our area students while they are still in school. For our Franklin County neighbors, I stand with you opposed to a 1.2 billion dollar prison.

If you want someone you can talk with at anytime, a life-time resident that cares for you and your kids, and a person who serves because he loves this region and chose to spend a life here. Vote for a new voice, a new vision of what we can be, vote Varnell.

Let’s talk about – the BIG BEAUTIFUL BILL! (Part Two)

By Anita K Mize, CPA PLLC

Part One, we discussed the new deductions for social security, tips, and overtime. Now, let’s look at a few more provisions in this big beautiful bill!!

Standard Deduction – (Made Permanent) – the standard deduction is a specified amount of income that is tax-free. Depending on your filing status, this amount is deducted from your income before tax is calculated. For 2025 – Single taxpayers and those claiming Married Filing Separately may deduct $15,750, Married Filing Joint deducts $31,500, and Head of Household will deduct $23,625. These amounts will be adjusted each year for inflation.

Itemized Deductions – this is a group of items that are deductible from taxable income. Your tax preparer either uses the standard deduction mentioned above OR the itemized deductions, whichever is greater. You can’t take both, but you should review your itemized deductions each year just in case they are greater than the standard deduction allowed.

The Big Beautiful Bill has introduced several new deductions that are called “above the line” deductions. This means you can deduct these items from your taxable income AND still take the full standard deduction.

The deduction for tips, overtime and the social security deduction are all “above the line” so you don’t have to itemize to take advantage of those deductions!!

Car Loan Interest – (Effective for tax years 2025-2028) This is another new deduction that doesn’t require itemizing on your tax return. There are some requirements:

1. Your vehicle loan must be secured by a lien on the vehicle, and it must have been originated

after December 31, 2024.

2. The vehicle must be a new vehicle – it doesn’t apply to used vehicle purchases.

3. Personal vehicles only – no business or commercial vehicle qualify.

4. The vehicles can be a car, van, minivan, SUV, pickup, or motorcycle with a gross weight of less than 14,000 pounds.

5. Lenders must file annual information returns with the IRS and the taxpayer.

6. VIN numbers must be included on the tax return.

7. Maximum annual deduction is $10,000.00.

8. VEHICLE MUST BE ASSEMBLED IN THE US – this will be verified by the VIN number.

Federal Savings Accounts for Children – (Children born between 2025 and 2028)

This is a tax-advantaged (no tax until it’s withdrawn) savings account that is meant to be a retirement account for your child. Starting early offers them the opportunity for the account to grow over their lifetime. This is a very controversial item in the BBB and there is definitely more to come! A few current details include:

1. $1,000 one-time deposit from the federal government.

2. ONLY children born in 2025 – 2028 qualify.

3. Can’t be withdrawn until the child turns 18, and then with a potential penalty.

4. Some withdrawals can avoid the penalty if funds are used for specific purposes like education, new home, or a new baby.

5. Parents/Grandparents can contribute up to $5,000 annually – after tax dollars, no tax deduction.

6. Employers can contribute up to $2,500 annually (reduces the $5,000 above).

7. Child must be a US citizen and have a valid social security number.

8. At least one parent must have a valid social security number. Some sources state that both parents must have a social security number valid for work in the US.

9. Parents may open the account for their newborn, or the government may open the account.

There are certain to be more developments on this one. I will watch out for latest information and be prepared to help guide you through this at tax time to be sure you get the best benefit!

Have a wonderful week!

Timepiece: Arkansas National Guard- Centuries of Service

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Obituary: Lee Barnett (1969-2025)


On August 4, 2025, Lee Roy Barnett of Waldron, Arkansas, rode off into the sunset one last time, leaving behind a trail of laughter, love, and unforgettable memories. He was 55 years old. Born December 18, 1969, in Fort Smith, Arkansas, to Elzie Gene and Barbara Butler Barnett, Lee Roy lived his life full throttle – doing what he loved and loving the people around him fiercely.

Lee Roy was happiest with the sun on his face and the wind in his hair – either riding his motorcycle down backroads or standing on a riverbank with a fishing pole in hand. “If it was a nice day and you weren’t riding or fishing,” he’d say, “you were wasting it.” And he meant it.

Fall meant Razorback football – and family time. Saturdays were for grilling out, tossing the football with the kids at halftime, and hollering at the TV with a house full of laughter. Those were the moments he treasured most.

Behind the jokes and the good-natured orneriness was a man of quiet faith. Lee Roy spent countless peaceful hours reading and studying his Bible. His relationship with God was personal, steady, and deeply important to him.

He worked for many years in retail, including at the Waldron Wal-Mart, where he built lasting friendships and served his community with a smile. When he wasn’t working or outdoors, you could find him in his woodshop, gaming, or cracking jokes with the people he loved. If Lee Roy teased you, you knew you had a special place in his heart.

He is survived by his loving wife, Tammy Barnett; his parents, Elzie and Barbara Barnett; his brother, Kenneth (Amanda) Barnett; sisters-in-law, Tonilyn Waddle and Misty Wilson; nieces, Paige Somphounout, Tara Johnson, Heather Molholt, Natasha Barnett, Corryn Lowe, and Alicia Barnett; nephews, Blake Barnett, Kyle Waddle, Eric Kozderka, Joshua Sheppard, and Evan Watkins; and many great-nieces and great-nephews. Also surviving are his father-in-law, Curtis (Lillie) Haney, and one very special little girl who had his whole heart, Savanna Michelle.

He was preceded in death by his grandparents, David and Susie Butler and Elsie Leroy and Laora Barnett; his brother, Michael Barnett; his mother-in-law, Lynda Drury Waddle; his sister-in-law, Bobbye Waddle Abernathy; and uncles, David and Johnny Barnett.

A celebration of Lee Roy’s life will be held at 10:00 a.m. on Friday, August 8, 2025, at Heritage Memorial Funeral Home Chapel in Waldron, Arkansas, with Rev. Jeff Wilkerson officiating.Visitation will take place from 4:00 to 6:00 p.m. on Thursday, August 7, 2025, also at Heritage Memorial Funeral Home.Arrangements are entrusted to Heritage Memorial Funeral Home in Waldron.

Pallbearers will be Wayne Elmore, Blake Barnett, Joshua Sheppard, Eric Kozderka, Drakelyn Barnett, and Jayden Wade.

Lee Roy’s legacy is one of deep love, quiet faith, and a whole lot of joy. He’ll be remembered in every ride down a winding road, every fish tugging on a line, and every backyard game of football. He taught us to never waste a good day – and to love big, laugh loud, and live well