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AR HB1395

Bill

Status

Failed

5/1/2017

Primary Sponsor

Greg Leding

Click for details

Origin

House of Representatives

91st General Assembly (2017 Regular)

AI Summary

  • Creates a $1,500 income tax credit for qualified small businesses that hire and employ recently returned veterans on active duty since January 1, 2001
  • Requires the veteran to be employed for at least 8 months during the tax year in which the credit is claimed and be currently employed when the credit is claimed
  • Limits the credit to a maximum of 2 consecutive tax years for each recently returned veteran hired
  • Defines qualified small business as independently owned, for-profit businesses that are not dominant in their field and meet Small Business Administration size standards as of July 1, 2016
  • Effective for tax years beginning on or after January 1, 2018

Legislative Description

To Create An Income Tax Credit For Taxpayers That Employ A Recently Returned Veteran.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2017

Committee Referrals

Revenue and Taxation1/31/2017

Full Bill Text

No bill text available