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AR HB1252

Bill

Status

Failed

5/1/2017

Primary Sponsor

Johnny Rye

Click for details

Origin

House of Representatives

91st General Assembly (2017 Regular)

AI Summary

  • Removes the threshold amount requirement for claiming the itemized deduction on medical and dental expenses under Arkansas state income tax law
  • Allows taxpayers to deduct the total amount of unreimbursed medical expenses, rather than only amounts exceeding a minimum threshold
  • Continues to use the federal definition of medical and dental expenses as defined in Title 26 U.S.C. § 213, as in effect on January 1, 2011
  • Effective for tax years beginning on and after January 1, 2018

Legislative Description

To Amend The Income Tax Deduction Allowed For Medical And Dental Expenses; And To Remove The Threshold For Claiming An Income Tax Deduction For Medical And Dental Expenses.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2017

Committee Referrals

Revenue and Taxation1/23/2017

Full Bill Text

No bill text available