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AR SB119

Bill

Status

Failed

5/1/2017

Primary Sponsor

Jake Files

Click for details

Origin

Senate

91st General Assembly (2017 Regular)

AI Summary

  • Establishes the "Working Families Opportunity Credit" as an income tax credit equal to 5% of the federal Earned Income Tax Credit (EITC) allowed under 26 U.S.C. § 32 as it existed on January 1, 2017
  • Makes the credit refundable, allowing taxpayers to receive a refund if the credit exceeds their income tax liability
  • Requires the Department of Finance and Administration to annually notify taxpayers of their potential eligibility for the credit
  • Effective for tax years beginning on or after January 1, 2017

Legislative Description

To Create The Working Families Opportunity Act.

Last Action

Sine Die adjournment

5/1/2017

Committee Referrals

Revenue & Taxation1/12/2017

Full Bill Text

No bill text available