AR HB1031

Defines "tax practitioner" as a person, partnership, limited liability company, or corporation that compiles a tax return for hire under Arkansas Code § 26-51-102.

Requires tax practitioners who file a taxpayer's federal income tax return electronically to also file the taxpayer's Arkansas income tax return electronically under Arkansas Code § 26-51-806.

Allows the Secretary of the Department of Finance and Administration to waive the electronic filing requirement if filing electronically would cause undue hardship on the tax practitioner.

Removes the definition of tax practitioner from Arkansas Code § 26-51-810 regarding forms provided to tax practitioners, consolidating the definition in Section 1.

Effective for tax years beginning on or after January 1, 2021.