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AR HB1300

Bill

Status

Failed

4/24/2019

Primary Sponsor

Julie Mayberry

Click for details

Origin

House of Representatives

92nd General Assembly (2019 Regular)

AI Summary

HB 1300 Summary

  • Eliminates the income tax deduction for gambling losses for individuals, making gambling losses ineligible for deduction under Arkansas tax law.

  • Directs the State Treasurer to deduct $10,000,000 annually from the General Revenue Fund Account and distribute the savings monthly in the following proportions: 70% to the State Highway and Transportation Department Fund, 15% to the County Aid Fund, and 15% to the Municipal Aid Fund.

  • Amends the Municipal Aid Fund, County Aid Fund, and State Highway and Transportation Department Fund statutes to include provisions for receiving and utilizing the general revenues deducted and transferred under this act.

  • Makes the act effective for tax years beginning on or after January 1, 2019.

Legislative Description

To Eliminate The Income Tax Deduction For Gambling Losses; And To Dedicate The Savings From The Elimination Of The Income Tax Deduction For Gambling Losses To Be Used For Highways And Roadways In The State.

Last Action

Died on House Calendar at Sine Die Adjournment

4/24/2019

Committee Referrals

Revenue and Taxation1/30/2019

Full Bill Text

No bill text available