Bill Summary – FastDemocracy

Stricken language would be deleted from and underlined language would be added to present law.
 State of Arkansas                                                                        Call Item 1
 93rd General Assembly                        A Bill
 Third Extraordinary Session, 2022                                                 HOUSE BILL 1003
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 By: Representative Tollett
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                                     For An Act To Be Entitled
                 AN ACT TO AMEND THE STATE INCOME TAX LAWS; TO EXEMPT
                 FROM INCOME TAX THE FIRST SIXTY THOUSAND DOLLARS
                 ($60,000) OF INCOME FOR CERTAIN TAXPAYERS; AND FOR
                 OTHER PURPOSES.
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                                               Subtitle
                        TO EXEMPT FROM INCOME TAX THE FIRST SIXTY
                        THOUSAND DOLLARS ($60,000) OF INCOME FOR
                        CERTAIN TAXPAYERS.
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 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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         SECTION 1.       Arkansas Code Title 26, Chapter 51, Subchapter 3, is
 amended to add an additional section to read as follows:
         26-51-317.       Teachers, law enforcement officers, and firefighters.
         (a)   As used in this section:
                 (1)(A)       "Firefighter" means any regular or permanent employee of
 a fire department of a political subdivision, including a probationary
 firefighter.
                          (B)   Firefighter does not include any civilian employee
 of a fire department or any person temporarily employed as a firefighter
 during an emergency;
                 (2)   Full-time law enforcement officer means a law enforcement
 officer who:
                          (A)   Is employed by a law enforcement agency for at least
 twenty-five (25) hours per week;
                          (B)   Receives a salary authorized by a law enforcement
     *RWO253*                                                                 08/08/2022 3:21:13 PM RWO253
                                                                                   HB1003
 agency; and
                      (C)   Has the statutory authority to enforce the criminal,
 traffic, or highway laws of the state or of the United States Government;
               (3)   Law enforcement agency means a:
                      (A)   Municipal police department;
                      (B)   County sheriffs office;
                      (C)   Law enforcement entity of the State of Arkansas,
 including without limitation:
                            (i)     The Division of Arkansas State Police;
                            (ii)    The Arkansas Highway Police Division of the
 Arkansas Department of Transportation;
                            (iii)    The State Capitol Police; and
                            (iv)    A police department that is part of a public
 college or university; or
                      (D)   Federal law enforcement entity; and
               (4)   "Teacher" means a teacher, instructor, counselor, principal,
 or aide for students in any grade from prekindergarten through grade twelve
 (preK-12) who is employed for at least nine hundred (900) hours in a tax year
 at a public school or charter school certified by the state to provide
 preschool, elementary, or secondary education.
      (b)   A taxpayer who is a firefighter, full-time law enforcement
 officer, or teacher is allowed an exemption from the income tax imposed by
 this chapter for the first sixty thousand dollars ($60,000) of income
 received for employment as a firefighter, full-time law enforcement officer,
 or teacher.
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      SECTION 2.      EFFECTIVE DATE.     Section 1 of this act is effective for tax
 years beginning on or after January 1, 2023.
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