This bill amends the existing law regarding garnishment against the state or its subdivisions, specifically allowing for income tax refunds to be subject to garnishment by judgment creditors. The amendment modifies Arkansas Code 16-110-413(a) by removing the previous exemption for refunds related to overpayment of Arkansas state income tax, thereby making such refunds available for garnishment.

Additionally, the bill clarifies that the provisions regarding garnishment do not eliminate or limit the existing laws concerning the set-off of debts owed to state programs. This change aims to enhance the ability of judgment creditors to collect debts by including income tax refunds in the garnishment process, thereby expanding the scope of garnishable assets.

Statutes affected:
HB 1676: 16-110-413(a)