Stricken language would be deleted from and underlined language would be added to present law.
Act 483 of the Regular Session
1 State of Arkansas
2 93rd General Assembly A Bill
3 Regular Session, 2021 SENATE BILL 441
4
5 By: Senator B. Ballinger
6 By: Representative Gazaway
7
8 For An Act To Be Entitled
9 AN ACT TO MAKE TECHNICAL CORRECTIONS TO TITLE 26 OF
10 THE ARKANSAS CODE CONCERNING TAXATION; AND FOR OTHER
11 PURPOSES.
12
13
14 Subtitle
15 TO MAKE TECHNICAL CORRECTIONS TO TITLE
16 26 OF THE ARKANSAS CODE CONCERNING
17 TAXATION.
18
19
20 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
21
22 SECTION 1. Arkansas Code 26-35-601(b), concerning the collection of
23 personal property taxes with real estate taxes, is amended to read as follows
24 to conform a criminal offense to the style of the Arkansas Criminal Code:
25 (b) Any county collector willfully knowingly accepting payment of
26 general real estate taxes without requiring the payment of personal property
27 taxes due as reflected by the records in the county collector's office shall
28 be deemed guilty of a misdemeanor violation and upon conviction shall be
29 fined in a sum not less than twenty-five dollars ($25.00) nor more than one
30 hundred dollars ($100).
31
32 SECTION 2. Arkansas Code 26-36-303(1)(A)(vii), concerning the
33 definition of "claimant agency" in relation to setoffs against state tax
34 refunds, is amended to read as follows to remove obsolete references:
35 (vii) Arkansas circuit, county, or district, or city
36 courts;
*JLL011* 3/1/2021 11:44:03 AM JLL011
 SB441
1
2 SECTION 3. Arkansas Code 26-36-303(1)(B), concerning the definition
3 of "claimant agency" in relation to setoffs against state tax refunds, is
4 amended to read as follows to remove an obsolete reference:
5 (B) An entity shall not be added as a claimant agency
6 under this subdivision (1) after July 16, 2003, unless the entity has an
7 annual outstanding debt of two hundred thousand dollars ($200,000);
8
9 SECTION 4. Arkansas Code 26-36-303(2)(D)(iv), concerning the
10 definition of "debt" in relation to setoffs against state tax refunds, is
11 amended to read as follows to remove obsolete references:
12 (iv) Restitution ordered by a circuit, county, or
13 district, or city court related to the violation of any state law;
14
15 SECTION 5. Arkansas Code 26-51-207 is repealed as an expired
16 provision of the law.
17 26-51-207. Income tax surcharge.
18 (a) In addition to the taxes levied by 26-51-201 et seq., 26-51-
19 301, and 26-51-302 [repealed], there is levied an income tax surcharge of
20 three percent (3%) of the tax liability of every person required to file an
21 Arkansas income tax return.
22 (b)(1) If an individual is a resident of an Arkansas border city
23 described in 26-52-601 et seq., the individual shall be liable for the
24 income tax surcharge levied in subsection (a) of this section.
25 (2) The surcharge shall be computed on the tax liability that
26 would have been due had the income tax exemption of 26-52-601 et seq. not
27 been available.
28 (3) The income tax exemption of 26-52-601 et seq. shall not
29 apply to the income tax surcharge levied in subsection (a) of this section.
30 (c) The revenues derived from the additional tax imposed by this
31 section shall be credited to the General Revenue Fund Account of the State
32 Apportionment Fund, there to be distributed with the other gross general
33 revenue collections.
34 (d) As used in this section, tax liability means the taxes imposed
35 pursuant to 26-51-201 et seq., 26-51-301, and 26-51-302 [repealed]
36 before the application of any tax credits.
2 3/1/2021 11:44:03 AM JLL011
 SB441
1 (e) This section shall apply only to tax years beginning in calendar
2 years 2003 and 2004.
3
4 SECTION 6. Arkansas Code 26-51-301 is amended to read as follows to
5 add gender-neutral terms:
6 26-51-301. Individuals exempt from taxation or qualifying for low-
7 income tax credit.
8 (a) As used in this section:
9 (1) Head of household means the same as defined in 26 U.S.C.
10 2(b), as in effect on January 1, 2011; and
11 (2) Qualifying widow or widower means the surviving Surviving
12 spouse means the same as defined in 26 U.S.C. 2(a), as in effect on
13 January 1, 2011.
14 (b)(1) Beginning with tax year 2010, the following taxpayers are
15 exempt from state individual income tax:
16 (A) A single individual whose gross income is less than
17 ten thousand six hundred eighty-two dollars ($10,682) for any income year;
18 (B) A married couple filing jointly with one (1) or fewer
19 dependents whose gross income is less than eighteen thousand twelve dollars
20 ($18,012) for any income year;
21 (C) A married couple filing jointly with two (2) or more
22 dependents whose gross income is less than twenty-one thousand six hundred
23 seventy-seven dollars ($21,677) for any income year; and
24 (D) A head of household or qualifying widow or widower
25 surviving spouse with one (1) or more dependents whose gross income is less
26 than fifteen thousand one hundred eighty-five dollars ($15,185) for any
27 income year.
28 (2) Beginning with tax year 2011:
29 (A) A head of household or qualifying widow or widower
30 surviving spouse with one (1) or fewer dependents whose gross income is less
31 than the 2010 base rate of fifteen thousand one hundred eighty-five dollars
32 ($15,185) plus the yearly cost-of-living adjustment provided by subsection
33 (e) of this section for any income year is exempt from state individual
34 income tax; and
35 (B) A head of household or qualifying widow or widower
36 surviving spouse with two (2) or more dependents whose gross income is less
3 3/1/2021 11:44:03 AM JLL011
 SB441
1 than the 2010 base rate of eighteen thousand one hundred one dollars
2 ($18,101) plus the yearly cost-of-living adjustment provided by subsection
3 (e) of this section for any income year is exempt from state individual
4 income tax.
5 (c)(1) Beginning with tax year 2010, the following taxpayers are
6 eligible for a low-income tax credit:
7 (A) A single individual whose gross income for the taxable
8 year is ten thousand six hundred eighty-two dollars ($10,682) or more but
9 less than fourteen thousand dollars ($14,000);
10 (B) A married couple filing jointly with one (1) or fewer
11 dependents whose gross income for the taxable year is eighteen thousand
12 twelve dollars ($18,012) or more but less than twenty-two thousand four
13 hundred dollars ($22,400);
14 (C) A married couple filing jointly with two (2) or more
15 dependents whose gross income for the taxable year is twenty-one thousand six
16 hundred seventy-seven dollars ($21,677) or more but less than twenty-seven
17 thousand eight hundred dollars ($27,800); and
18 (D) A head of household or a qualifying widow or widower
19 surviving spouse with one (1) or more dependents whose gross income for the
20 taxable year is fifteen thousand one hundred eighty-five dollars ($15,185) or
21 more but less than nineteen thousand six hundred dollars ($19,600).
22 (2) Beginning with tax year 2011:
23 (A) A head of household or a qualifying widow or widower
24 surviving spouse with one (1) or fewer dependents whose gross income for the
25 taxable year is more than the 2010 base rate of fifteen thousand one hundred
26 eighty-five dollars ($15,185) plus the cost-of-living adjustment provided by
27 subsection (e) of this section but less than the 2010 base rate of nineteen
28 thousand six hundred dollars ($19,600) plus the cost-of-living adjustment
29 provided by subsection (e) of this section is eligible for a low-income tax
30 credit; and
31 (B) A head of household or a qualifying widow or widower
32 surviving spouse with two (2) or more dependents whose gross income for the
33 taxable year is more than the 2010 base rate of eighteen thousand one hundred
34 one dollars ($18,101) plus the cost-of-living adjustment provided by
35 subsection (e) of this section but less than the 2010 base rate of twenty-two
36 thousand two hundred dollars ($22,200) plus the cost-of-living adjustment
4 3/1/2021 11:44:03 AM JLL011
 SB441
1 provided by subsection (e) of this section is eligible for a low-income tax
2 credit.
3 (d)(1) For income tax year 2010, the low-income tax credit in
4 subdivision (c)(1) of this section shall be determined in accordance with the
5 tables below, based upon the taxpayer's filing status:
6 Single Taxpayer
7 From Less Than Credit
8 $10,682 $10,700 $133
9 $10,701 $10,800 $129
10 $10,801 $10,900 $125
11 $10,901 $11,000 $121
12 $11,001 $11,100 $117
13 $11,101 $11,200 $113
14 $11,201 $11,300 $109
15 $11,301 $11,400 $105
16 $11,401 $11,500 $101
17 $11,501 $11,600 $97
18 $11,601 $11,700 $93
19 $11,701 $11,800 $89
20 $11,801 $11,900 $85
21 $11,901 $12,000 $81
22 $12,001 $12,100 $77
23 $12,101 $12,200 $73
24 $12,201 $12,300 $69
25 $12,301 $12,400 $65
26 $12,401 $12,500 $61
27 $12,501 $12,600 $57
28 $12,601 $12,700 $53
29 $12,701 $12,800 $49
30 $12,801 $12,900 $45
31 $12,901 $13,000 $41
32 $13,001 $13,100 $37
33 $13,101 $13,200 $33
34 $13,201 $13,300 $29
35 $13,301 $13,400 $25
36 $13,401 $13,500 $21
5 3/1/2021 11:44:03 AM JLL011
 SB441
1 $13,501 $13,600 $17
2 $13,601 $13,700 $13
3 $13,701 $13,800 $9
4 $13,801 $13,900 $5
5 $13,901 $14,000 $1
6
7 Married Filing Jointly With One (1) or Fewer Dependents
8 From Less Than Credit
9 $18,012 $18,100 $302
10 $18,101 $18,200 $295
11 $18,201 $18,300 $288
12 $18,301 $18,400 $281
13 $18,401 $18,500 $274
14 $18,501 $18,600 $267
15 $18,601 $18,700 $260
16 $18,701 $18,800 $253
17 $18,801 $18,900 $246
18 $18,901 $19,000 $239
19 $19,001 $19,100 $232
20 $19,101 $19,200 $225
21 $19,201 $19,300 $218
22 $19,301 $19,400 $211
23 $19,401 $19,500 $204
24 $19,501 $19,600 $197
25 $19,601 $19,700 $190
26 $19,701 $19,800 $183
27 $19,801 $19,900 $176
28 $19,901 $20,000 $169
29 $20,001 $20,100 $162
30 $20,101 $20,200 $155
31 $20,201 $20,300 $148
32 $20,301 $20,400 $141
33 $20,401 $20,500 $134
34 $20,501 $20,600 $127
35 $20,601 $20,700 $120
36 $20,701 $20,800 $113
6 3/1/2021 11:44:03 AM JLL011
 SB441
1 $20,801 $20,900 $106
2 $20,901 $21,000 $99
3 $21,001 $21,100 $92
4 $21,101 $21,200 $85
5 $21,201 $21,300 $78
6 $21,301 $21,400 $71
7 $21,401 $21,500 $64
8 $21,501 $21,600 $57
9 $21,601 $21,700 $50
10 $21,701 $21,800 $43
11 $21,801 $21,900 $36
12 $21,901 $22,000 $29
13 $22,001 $22,100 $22
14 $22,101 $22,200 $15
15 $22,201 $22,300 $8
16 $22,301 $22,400 $1
17
18 Married Filing Jointly With Two (2) or More Dependents
19 From Less Than Credit
20 $21,677 $21,700 $432
21 $21,701 $21,800 $425
22 $21,801 $21,900 $418
23 $21,901 $22,000 $411
24 $22,001 $22,100 $404
25 $22,101 $22,200 $397
26 $22,201 $22,300 $390
27 $22,301 $22,400 $383
28 $22,401 $22,500 $376
29 $22,501 $22,600 $369
30 $22,601 $22,700 $362
31 $22,701 $22,800 $355
32 $22,801 $22,900 $348
33 $22,901 $23,000 $341
34 $23,001 $23,100 $334
35 $23,101 $23,200 $327
36 $23,201 $23,300 $320
7 3/1/2021 11:44:03 AM JLL011
 SB441
1 $23,301 $23,400 $313
2 $23,401 $23,500 $306
3 $23,501 $23,600 $299
4 $23,601 $23,700 $292
5 $23,701 $23,800 $285
6 $23,801 $23,900 $278
7 $23,901 $24,000 $271
8 $24,001 $24,100 $264
9 $24,101 $24,200 $257
10 $24,201 $24,300 $250
11 $24,301 $24,400 $243
12 $24,401 $24,500 $236
13 $24,501 $24,600 $229
14 $24,601 $24,700 $222
15 $24,701 $24,800 $215
16 $24,801 $24,900 $208
17 $24,901 $25,000