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AR HB1187

Bill

Status

Failed

4/22/2015

Primary Sponsor

Greg Leding

Click for details

Origin

House of Representatives

90th General Assembly (2015 Regular)

AI Summary

  • Establishes a $1,500 income tax credit for qualified small businesses for each recently returned combat veteran hired
  • Defines "recently returned combat veteran" as a veteran who served on active duty in a combat zone on or after January 1, 2001
  • Credit is available for two consecutive tax years following the year of hire, with a maximum total of $3,000 and cannot exceed the taxpayer's income tax liability
  • Applies only to businesses that are independently owned, for-profit, not dominant in their field, and meet Small Business Administration size standards
  • Effective for tax years beginning on and after January 1, 2016

Legislative Description

To Provide A Tax Credit Against Income Tax For Businesses Who Employ Recently Returned Combat Veterans.

Last Action

Died in House Committee at Sine Die adjournment.

4/22/2015

Committee Referrals

Revenue and Taxation1/28/2015

Full Bill Text

No bill text available