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AR HB2183

Bill

Status

Failed

5/17/2013

Primary Sponsor

Justin Harris

Click for details

Origin

House of Representatives

89th General Assembly (2013 Regular)

AI Summary

  • Establishes a $500 annual income tax credit for Arkansas K-12 teachers, instructors, counselors, principals, and aides who work at least 900 hours during a school year and are currently licensed as teachers
  • Allows the credit for curriculum-based supplies including books, supplies, computers and related equipment/software, other equipment, and supplementary materials used in the classroom
  • Excludes nonathletic supplies for health or physical education courses from the definition of curriculum-based supplies
  • Limits the credit to educators who do not receive reimbursement for the costs of such supplies, and requires the credit not exceed the taxpayer's income tax liability
  • Authorizes the Director of the Department 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 Curriculum-based Supplies Purchased And Used By An Educator.

Last Action

Died in House Committee at Sine Die adjournment.

5/17/2013

Committee Referrals

Revenue and Taxation3/12/2013

Full Bill Text

No bill text available