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AR HB1802

Bill

Status

Passed

4/5/2017

Primary Sponsor

Robin Lundstrum

Click for details

Origin

House of Representatives

91st General Assembly (2017 Regular)

AI Summary

  • Allows Arkansas taxpayers to deduct contributions to tax-deferred tuition savings programs (529 plans) established by another state from their Arkansas income tax, effective for tax years beginning on or after January 1, 2017.

  • Limits deductible contributions to other states' 529 programs to $3,000 per taxpayer per tax year.

  • Prohibits taxpayers from deducting contributions to another state's 529 program if the contribution was already deducted on another state's income taxes.

  • Sets deductible contribution limits at $5,000 per year for Arkansas tuition savings accounts and $7,500 per year for rollovers from other states' 529 programs into Arkansas accounts.

  • Approved April 4, 2017.

Legislative Description

To Allow Contributions By An Arkansas Taxpayer To A Tax-deferred Tuition Savings Program Established By Another State To Be Deducted From A Taxpayer's Income Tax.

Last Action

Notification that HB1802 is now Act 883

4/5/2017

Committee Referrals

Education3/16/2017
Education3/2/2017

Full Bill Text

No bill text available