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AR HB1031
Bill
Status
4/24/2019
Primary Sponsor
Johnny Rye
Click for details
AI Summary
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Amends Arkansas Code § 26-51-503 to extend a $500 annual income tax credit to taxpayers maintaining and caring for individuals who are blind, deaf, or both in their home, in addition to those with developmental disabilities.
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Requires certification by a licensed physician, optometrist, audiologist, psychologist, or psychological examiner that the individual is blind, deaf, or both, or has a developmental disability diagnosis.
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Establishes that certifications are valid for five (5) years, with recertification required if the taxpayer wishes to claim the credit beyond that period; recertification is valid for an additional five (5) years.
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Defines "blind" as total blindness, central visual acuity not exceeding 20/200 in the better eye with correction, or visual field diameter no greater than 20 degrees.
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Defines "deaf" as average hearing loss of 86 decibels (ISO) or worse in the speech frequencies between 500 and 2,000 hertz in the better ear.
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Effective for tax years beginning on or after January 1, 2019.
Legislative Description
To Provide Income Tax Relief For Parents Of Children Who Are Blind Or Deaf, Or Both; And To Extend The Income Tax Credit For Children With A Developmental Disability To Include Children Who Are Blind Or Deaf, Or Both.
Last Action
Died on House Calendar at Sine Die Adjournment
4/24/2019