Stricken language would be deleted from and underlined language would be added to present law.
Act 143 of the Regular Session
1 State of Arkansas As Engrossed: S2/9/21
2 93rd General Assembly A Bill
3 Regular Session, 2021 HOUSE BILL 1031
4
5 By: Representative Jett
6 By: Senator M. Johnson
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8 For An Act To Be Entitled
9 AN ACT TO REQUIRE THE ELECTRONIC FILING OF INCOME TAX
10 RETURNS BY TAX PRACTITIONERS; TO AMEND THE LAW
11 CONCERNING TAX PRACTITIONERS; AND FOR OTHER PURPOSES.
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14 Subtitle
15 TO REQUIRE THE ELECTRONIC FILING OF
16 INCOME TAX RETURNS BY TAX PRACTITIONERS;
17 AND TO AMEND THE LAW CONCERNING TAX
18 PRACTITIONERS.
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21 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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23 SECTION 1. Arkansas Code 26-51-102, concerning the definitions used
24 under the Income Tax Act of 1929, is amended to add an additional subdivision
25 to read as follows:
26 (19) "Tax practitioner" means a person, partnership, limited
27 liability company, or corporation that compiles a tax return for hire.
28
29 SECTION 2. Arkansas Code 26-51-806, concerning the time, place, and
30 manner for filing income tax returns, is amended to add an additional
31 subsection to read as follows:
32 (e)(1) A tax practitioner that files a taxpayer's federal income tax
33 return electronically shall also file the taxpayer's Arkansas income tax
34 return electronically.
35 (2) The secretary may waive the electronic filing requirement
36 under subdivision (e)(1) of this section if the secretary determines that
*JLL062* 02-09-2021 13:17:07 JLL062
 As Engrossed: S2/9/21 HB1031
1 filing a taxpayer's Arkansas income tax return electronically would cause an
2 undue hardship on the tax practitioner.
3
4 SECTION 3. Arkansas Code 26-51-810 is amended to read as follows:
5 26-51-810. Forms provided to tax practitioners.
6 (a) The Secretary of the Department of Finance and Administration may
7 impose a postage fee sufficient to defray the cost of postage for mailing out
8 tax forms to tax practitioners.
9 (b) A tax practitioner is any person, partnership, limited liability
10 company, or corporation who compiles a tax return for hire.
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12 SECTION 4. EFFECTIVE DATE. Sections 1-3 of this act are effective for
13 tax years beginning on or after January 1, 2021.
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16 /s/Jett
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19 APPROVED: 2/24/21
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Statutes affected:
Old version HB1031 Original - 12-17-2020 03:16 PM: 26-51-102, 26-51-806
Old version HB1031 V2 - 2-9-2021 01:17 PM: 26-51-102, 26-51-806
HB 1031: 26-51-102, 26-51-806
Act 143: 26-51-102, 26-51-806
Old version of HB 1031 - 02-09-21: 26-51-102, 26-51-806
Old version of HB 1031 - 12-17-20: 26-51-102, 26-51-806