Arkansas, like all U.S. states, functions under a federal system where power is divided between state and national governments. While some powers belong exclusively to one level, concurrent powers are shared. These overlapping authorities impact areas like taxation and law enforcement.
Understanding how Arkansas and the federal government share authority helps explain how laws are made and enforced, affecting daily governance and residents.
Authority for Shared Lawmaking
The U.S. Constitution creates the framework for shared lawmaking. It outlines powers exclusive to the federal government, those reserved for states, and concurrent powers exercisable by both. The Tenth Amendment reserves powers to the states or the people if not delegated to the U.S. or prohibited to states.1Congress.gov. U.S. Constitution – Tenth Amendment This allows Arkansas to legislate on many issues, as long as its laws don’t conflict with federal law.
Federal supremacy, from Article VI, Clause 2 of the U.S. Constitution (the Supremacy Clause), means federal laws and the Constitution are the supreme law.2Legal Information Institute. Clause II. [Supremacy Clause] Arkansas laws cannot contradict them. The Arkansas Constitution (Article 5) gives the Arkansas General Assembly legislative power for matters not preempted by federal law.3Justia. Arkansas Constitution Article 5 – Legislative Department
Environmental protection shows shared lawmaking. Federal agencies like the Environmental Protection Agency (EPA) set standards (e.g., Clean Air Act).4U.S. Environmental Protection Agency. Clean Air Act Text Arkansas, through its Department of Energy and Environment, can enforce these or stricter state regulations. In healthcare, federal laws like HIPAA set national patient privacy rules, and Arkansas law can add further regulations.5HHS.gov. Summary of the HIPAA Privacy Rule This system allows both governments to address public issues, with federal law often providing a baseline.
Joint Taxation Rights
Both federal and Arkansas governments can tax the same income, property, or economic activity. Individuals and businesses in Arkansas have tax obligations at both state and federal levels. Income earners file federal returns with the Internal Revenue Service (IRS) and state returns with the Arkansas Department of Finance and Administration. The federal government’s income tax authority comes from the Sixteenth Amendment, and Article 16 of the Arkansas Constitution grants the state its taxation powers.6National Archives. 16th Amendment to the U.S. Constitution: Federal Income Tax (1913)
Corporations also face income taxes at both federal and state levels. Both governments impose excise taxes on goods like motor fuels and tobacco. For example, there’s a federal excise tax per gallon of gasoline, and Arkansas has its own motor fuel tax, which helps fund state transportation.
The IRS handles federal taxes, and the Arkansas Department of Finance and Administration manages state taxes. Tax codes may include provisions to reduce double taxation, like deductions for state taxes paid on federal returns. Taxpayers need to comply with both systems.
Concurrent Use of Police Power
Police power allows governments to create laws protecting public health, safety, and welfare. In Arkansas, both state and federal governments exercise this power, meaning both can legislate and enforce in similar areas, as long as state laws don’t conflict with federal ones.
This shared power is seen in several fields. Both federal and Arkansas governments regulate controlled substances. Federal laws like the Controlled Substances Act are enforced by agencies like the Drug Enforcement Administration (DEA).7Drug Enforcement Administration. The Controlled Substances Act Arkansas has its own laws, like the Uniform Controlled Substances Act (Title 5, Chapter 64 of the Arkansas Code), enforced by state and local agencies, sometimes with federal coordination.8Justia. Arkansas Code Title 5, Subtitle 6, Chapter 64 (2020) – Controlled Substances
Public health is another example. Federal agencies like the Centers for Disease Control and Prevention (CDC) and the Food and Drug Administration (FDA) set national guidelines for food and drug safety. The Arkansas Department of Health handles similar tasks at the state level, such as managing public health emergencies and ensuring food safety, often building on federal standards. State laws can be stricter if they don’t hinder federal rules.
Criminal law also shows this shared authority. Federal law covers crimes with national or interstate aspects (e.g., under the National Firearms Act), but most criminal laws are state-based. The Arkansas General Assembly defines crimes and penalties, enforced by state and local police.
Regulation of Commerce Within State Lines
Regulating commerce within state lines (intrastate commerce) is mainly a state power, supported by the Tenth Amendment. Arkansas has authority over business and trade that happens only within its borders. This is alongside the federal government’s power to regulate interstate commerce, given by the Commerce Clause of the U.S. Constitution.9Congress.gov. Article 1 Section 8 Clause 3 [Commerce Clause]
Arkansas can regulate businesses within the state, but these laws must not unfairly burden or discriminate against interstate commerce, a concept known as the dormant Commerce Clause. Title 4 of the Arkansas Code (Business and Commercial Law) includes many state regulations, such as rules for forming businesses filed with the Arkansas Secretary of State.10Justia. Arkansas Code Title 4 (2024) – Business and Commercial Law
State agencies regulate specific commercial activities. For example, the Arkansas Public Service Commission oversees utilities, the Arkansas Insurance Department enforces insurance laws, and the Arkansas Securities Department administers state securities laws like the Arkansas Securities Act to protect investors.
Judicial References to Shared Authority
State and federal courts often interpret shared governmental authority. Arkansas courts, including its Supreme Court, use U.S. Constitutional principles of federalism when looking at state power in areas where federal authority also exists.
Arkansas court decisions may reference U.S. Supreme Court cases like McCulloch v. Maryland (1819), which supported implied federal powers and federal law’s supremacy in conflicts with state law.11National Archives. McCulloch v. Maryland (1819) This helps Arkansas courts decide if a state law can stand alongside a federal one, or if federal action has preempted (overridden) state law.
Preemption happens if Congress intends to exclusively control an area, if federal rules are too extensive for state additions, or if state law interferes with federal goals. The Arkansas Supreme Court interprets the state constitution and laws considering federal law, especially in fields like environmental or healthcare standards. Its rulings clarify how shared powers work.