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AR SB152

Bill

Status

Failed

4/27/2011

Primary Sponsor

Jonathan Dismang

Click for details

Origin

Senate

88th General Assembly (2011 Regular)

AI Summary

  • Allows a $250 annual income tax credit for volunteer firefighters who complete at least 9 months of volunteer service in the tax year
  • Requires volunteer firefighters to meet certification requirements under Arkansas Code § 20-22-806
  • Permits unused tax credits to be carried forward for 3 consecutive tax years following the year the credit was earned
  • Limits the annual credit claim to the amount of income tax due by the taxpayer
  • Effective for tax years beginning January 1, 2011

Legislative Description

To Provide An Income Tax Credit For Volunteer Firefighters.

Last Action

Senate Sine Die adjournment

4/27/2011

Committee Referrals

Revenue & Taxation1/26/2011

Full Bill Text

No bill text available