AR HB1360

Creates the Law Enforcement Family Relief Trust Fund to receive contributions from taxpayers through a state income tax check-off option on individual and corporate income tax forms.

Allows taxpayers to designate $1, $5, $10, $20, a custom amount, or their entire refund to the program, with contributions deducted from the Individual Income Tax Withholding Fund and Corporate Income Tax Withholding Fund.

Authorizes the Secretary of the Department of Public Safety to distribute funds to families of Arkansas-certified law enforcement officers who are killed in the line of duty or diagnosed with a terminal illness, based on financial need and other hardship factors.

Permits the Department of Public Safety to accept and deposit gifts, grants, bequests, devises, and donations into the fund.

Effective for tax years beginning January 1, 2022, with required rules to be filed by January 1, 2022.