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AR SB566

Bill

Status

Passed

4/26/2021

Primary Sponsor

David Wallace

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Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Extends the time period for incurring eligible project costs from 4 years to 6 years for retention tax credit projects approved on or after June 22, 2017.

  • Allows retention tax credits earned between 49 and 72 months after financial incentive agreement approval to be claimed on and after July 1, 2023.

  • Requires the Director of the Arkansas Economic Development Commission to determine that the applicant's investment will generate a return equal to or greater than the retention tax credits claimed before credits can be used.

  • Limits the maximum retention tax credits usable in any fiscal year to $750,000 for credits earned between 49 and 72 months after approval.

  • Applies these extended credit provisions only to applications filed with the commission between June 22-28, 2017.

Legislative Description

To Amend The Definition Of “project Costs” Under The Consolidated Incentive Act Of 2003; And To Extend The Time Period During Which Project Costs May Be Incurred For Certain Retention Tax Credit Projects.

Last Action

Notification that SB566 is now Act 911

4/26/2021

Committee Referrals

Revenue and Taxation4/19/2021
Revenue & Taxation3/31/2021
Agriculture, Forestry and Economic Development3/17/2021

Full Bill Text

No bill text available