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AR HB1016

Bill

Status

Failed

5/17/2013

Primary Sponsor

Joe Farrer

Click for details

Origin

House of Representatives

89th General Assembly (2013 Regular)

AI Summary

  • Creates a $200 annual income tax credit for new volunteer firefighters who joined on or after January 1, 2013, and were not members of a volunteer fire department in the five years prior
  • Requires eligible firefighters to actively engage in fire suppression, rescue, pump operation, or other firefighting activities and receive less than $5,000 in annual compensation
  • Mandates nine months of service as a new volunteer firefighter and 16 hours of Arkansas Fire Training Academy-certified training in the taxable year to claim the credit
  • Limits the credit to five consecutive tax years and caps the annual credit amount at the taxpayer's total income tax liability
  • Directs the Director of Finance and Administration to promulgate rules for implementation, effective for tax years beginning January 1, 2013

Legislative Description

To Provide An Income Tax Credit For New Volunteer Firefighters.

Last Action

Died in House Committee at Sine Die adjournment.

5/17/2013

Committee Referrals

Revenue and Taxation1/14/2013

Full Bill Text

No bill text available