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AR SB236

Bill

Status

Passed

3/1/2021

Primary Sponsor

Jonathan Dismang

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Amends Arkansas Code § 26-51-404 to exempt unemployment compensation benefits paid from federal unemployment funds for calendar years 2020 or 2021 from state income tax.

  • Exempts unemployment insurance benefits received under Title IV of the Social Security Act for calendar years 2020 or 2021 from state income tax.

  • Declares an emergency based on the COVID-19 pandemic causing high unemployment and economic crisis, with the exemption intended to prevent further financial distress and support economic recovery.

  • Establishes that the act becomes effective upon Governor approval, expiration of veto period, or veto override.

  • Approved by Governor on March 1, 2021.

Legislative Description

To Exempt Unemployment Compensation Benefits From Income Tax During A Certain Time Period; And To Declare An Emergency.

Last Action

Notification that SB236 is now Act 154

3/1/2021

Committee Referrals

Revenue and Taxation2/4/2021
Revenue & Taxation1/28/2021

Full Bill Text

No bill text available