The bill aims to expand the list of claimant agencies eligible for setoff against state tax refunds by including the Department of the Military. This addition is specified in the amendment to Arkansas Code 26-36-303(1)(A), which now recognizes the Department of the Military as a claimant agency.

Additionally, the bill modifies the definition of "debt" for the purposes of the setoff against state tax refunds. The amendment to Arkansas Code 26-36-303(2)(D) introduces new subdivisions that include fines imposed under specific sections of the law, namely 12-64-301, 12-64-403, and 12-64-405. This change broadens the scope of what constitutes a debt that can be set off against tax refunds.

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