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AR HB1585

Bill

Status

Passed

4/22/2013

Primary Sponsor

Charles Collins

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Origin

House of Representatives

89th General Assembly (2013 Regular)

AI Summary

  • Amends Arkansas income tax rates and brackets for individuals, trusts, and estates effective for tax years beginning January 1, 2012 and thereafter
  • Increases the first bracket threshold from $2,999 to $4,099 for 2012, with a reduced rate of 0.9% effective January 1, 2014
  • Adjusts subsequent tax brackets and rates incrementally through 2015, with specific changes to bracket thresholds and corresponding tax rates (ranging from 2.4% to 6.9%)
  • Modifies the top tax bracket threshold from $25,000 to $34,000 with rates reduced from 7% to 6.9% effective January 1, 2015
  • Changes cost-of-living adjustment methodology to require annual table updates by the Director of the Department of Finance and Administration using the current year's Consumer Price Index compared to the preceding year, capped at 3% increase

Legislative Description

To Amend The Income Tax Rates And Brackets; And To Adjust The Minimum And Maximum Dollar Amounts In Certain Income Tax Brackets.

Last Action

Notification that HB1585 is now Act 1459

4/22/2013

Committee Referrals

Revenue and Taxation4/18/2013
Revenue & Taxation4/16/2013
Revenue and Taxation3/1/2013

Full Bill Text

No bill text available