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AR SB667

Bill

Status

Failed

10/15/2021

Primary Sponsor

Breanne Davis

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Creates an income tax credit for businesses that purchase and install one or more changing tables in public restrooms within their place of business.

  • Defines "changing table" as a table or other device used to change a child's or an adult's diaper or clothes.

  • Limits the annual income tax credit to the amount of income tax due by the taxpayer in that tax year.

  • Allows unused income tax credits to be carried forward for one year following the tax year in which the credit was earned.

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

Legislative Description

To Amend The Income Tax Laws; And To Create An Income Tax Credit For A Business That Installs A Changing Table Within Its Place Of Business.

Last Action

Died in Senate Committee at Sine Die adjournment.

10/15/2021

Committee Referrals

Revenue & Taxation4/12/2021

Full Bill Text

No bill text available