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AR SB408

Bill

Status

Failed

10/15/2021

Primary Sponsor

Missy Irvin

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Expands the definition of "claimant agency" to include all state offices, boards, commissions, departments, councils, bureaus, and other agencies of state government that can offset delinquent tax collections against state income tax refunds

  • Removes the specific enumerated list of individual state agencies and replaces it with a broad, comprehensive definition covering any state agency, board, commission, or their subdivisions

  • Maintains the existing threshold requirement that entities cannot be added as claimant agencies after July 16, 2003, unless they have an annual outstanding debt of at least $200,000

  • Simplifies the statute by eliminating the need to individually list specific state entities like the Auditor of State, Division of Higher Education, and Department of Health

Legislative Description

To Amend The Law Governing Offsetting Delinquent Tax Collections Against A State Income Tax Refund; And To Add All State Agencies, Boards, Commissions And Their Subdivisions To The Definition Of "claimant Agency".

Last Action

Died in Senate Committee at Sine Die adjournment.

10/15/2021

Committee Referrals

Revenue & Taxation3/1/2021

Full Bill Text

No bill text available