Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas As Engrossed: S2/23/21 S3/3/21 S3/11/21 S3/15/21
2 93rd General Assembly A Bill
3 Regular Session, 2021 SENATE BILL 304
4
5 By: Senators Rapert, K. Hammer, B. Johnson, M. Johnson
6 By: Representatives Slape, M. Berry, Jett, Bentley, Jean, McClure, S. Smith, Christiansen, Hollowell, D.
7 Garner, Fortner, M. McElroy, McNair, Milligan, Crawford, Watson, C. Cooper
8
9 For An Act To Be Entitled
10 AN ACT TO CREATE AN INCOME TAX CREDIT FOR CERTAIN
11 FULL-TIME LAW ENFORCEMENT OFFICERS; AND FOR OTHER
12 PURPOSES.
13
14
15 Subtitle
16 TO CREATE AN INCOME TAX CREDIT FOR
17 CERTAIN FULL-TIME LAW ENFORCEMENT
18 OFFICERS.
19
20
21 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
22
23 SECTION 1. Arkansas Code Title 26, Chapter 51, Subchapter 5, is
24 amended to add an additional section to read as follows:
25 26-51-515. Full-time law enforcement officer tax credit.
26 (a) As used in this section:
27 (1) Full-time law enforcement officer means a law enforcement
28 officer who:
29 (A) Is employed by and receives a salary authorized by a
30 law enforcement agency;
31 (B) Has the statutory authority to enforce the criminal,
32 traffic, or highway laws of the state or of the federal government; and
33 (C) Has worked for a law enforcement agency for at least
34 twenty-five (25) hours per week for at least eleven (11) months of the
35 calendar year; and
36 (2) Law enforcement agency means a municipal police
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 As Engrossed: S2/23/21 S3/3/21 S3/11/21 S3/15/21 SB304
1 department, a county sheriffs office, a law enforcement entity of the State
2 of Arkansas, including without limitation the Division of Arkansas State
3 Police, an airport authority, or a federal law enforcement entity.
4 (b)(1) There is allowed an income tax credit against the income tax
5 imposed by this chapter in the amount of three thousand dollars ($3,000) for
6 a taxpayer who obtains verification as stated in subsection (c) of this
7 section.
8 (2) The amount of the income tax credit under this section that
9 may be claimed by the taxpayer in a tax year shall not exceed the amount of
10 income tax due by the taxpayer.
11 (c) A taxpayer may receive the credit under subsection (b) of this
12 section if the taxpayer obtains verification as follows:
13 (1) If the taxpayer is the chief law enforcement officer of a
14 law enforcement agency, the taxpayer shall obtain written verification on a
15 form approved by the Department of Finance and Administration that:
16 (A) States that the taxpayer is a full-time law
17 enforcement officer; and
18 (B) Is signed by the second most senior law enforcement
19 officer and the payroll clerk of the law enforcement agency; and
20 (2) If the taxpayer is not the chief law enforcement officer of
21 the law enforcement agency, the taxpayer shall obtain written verification on
22 a form approved by the department that:
23 (A) States that the taxpayer is a full-time law
24 enforcement officer; and
25 (B) Is signed by the taxpayer's immediate supervisor and
26 the chief law enforcement officer of the law enforcement agency.
27
28 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax
29 years beginning on or after January 1, 2021.
30
31
32 /s/Rapert
33
34
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36
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