Stricken language would be deleted from and underlined language would be added to present law.
Act 368 of the Regular Session
1 State of Arkansas
2 93rd General Assembly A Bill
3 Regular Session, 2021 HOUSE BILL 1409
4
5 By: Representatives Lundstrum, Gonzales, M. Gray
6 By: Senator Hill
7
8 For An Act To Be Entitled
9 AN ACT TO MODIFY THE DEFINITION OF "WAGES" IN CERTAIN
10 CIRCUMSTANCES UNDER THE DIVISION OF WORKFORCE
11 SERVICES LAW; AND FOR OTHER PURPOSES.
12
13
14 Subtitle
15 TO MODIFY THE DEFINITION OF "WAGES" IN
16 CERTAIN CIRCUMSTANCES UNDER THE DIVISION
17 OF WORKFORCE SERVICES LAW.
18
19
20 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
21
22 SECTION 1. Arkansas Code 11-10-215(a)(2)(A)(i), concerning the
23 definition of "wages" and the taxable wage base, is amended to add an
24 additional subdivision to read as follows:
25 (e) For the rate year beginning January 1,
26 2022, and ending December 31, 2022, "wages" shall not include the amount of
27 remuneration that exceeds the lesser of:
28 (1) The amount calculated under
29 subdivisions (a)(2)(A)(i)(d)(1)(3) of this section; or
30 (2) Ten thousand dollars ($10,000).
31
32
33 APPROVED: 3/15/21
34
35
36
*ANS167* 02/03/2021 10:48:42 AM ANS167


Statutes affected:
HB 1409: 11-10-215(a)
Act 368: 11-10-215(a)