AR HB1039

Amends Arkansas Code § 26-51-902(5) to expand the definition of "employer" under the Arkansas Income Tax Withholding Act of 1965

Adds coverage for persons doing business outside Arkansas who derive income from sources outside the state but control payment of wages to individuals for services performed within Arkansas

Maintains existing definition that includes persons doing business in Arkansas or deriving income from Arkansas sources who control wage payments, and officers or agents of wage-paying entities

Becomes effective on the first day of the calendar month following the bill's enactment date