AR HB1833

Defines "classroom teacher" as individuals holding a teaching license from the Division of Elementary and Secondary Education who work in public or private elementary/secondary schools in roles including direct classroom instruction (70%+ of contracted time), media specialist, librarian, or guidance counselor.

Allows classroom teachers to deduct specified amounts of wages from net income, with amounts increasing annually: $12,500 (2021), $25,000 (2022), $37,500 (2023), and $50,000 (2024 and thereafter).

Prohibits teachers who change employment between school districts or private schools from claiming the deduction for both the year of employment change and the following tax year, with an exception for first-year licensed teachers.

Defines "wages" to include remuneration for personal services as a classroom teacher, including bonuses.

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