The bill proposes to include the Department of the Military as a claimant agency eligible for setoff against state tax refunds in Arkansas. This addition is specified in the amendment to Arkansas Code 26-36-303(1)(A), which now includes the Department of the Military as subdivision (xxvi).

Additionally, the bill amends the definition of "debt" for the purposes of the setoff against state tax refunds by adding fines imposed under specific sections of the Arkansas Code, namely 12-64-301, 12-64-403, and 12-64-405, as a new subdivision (v) in Arkansas Code 26-36-303(2)(D). These changes aim to broaden the scope of agencies and types of debts that can be addressed through the setoff mechanism against state tax refunds.

Statutes affected:
Old version HB1497 V2 - 3-10-2025 11:51 AM: 26-36-303(1), 26-36-303(2)
Old version HB1497 Original - 2-17-2025 12:05 PM: 26-36-303(1)
HB 1497: 26-36-303(1)
Act 411: 26-36-303(1), 26-36-303(2)