AR HB1008

Creates a $3,000 annual income tax credit for full-time law enforcement officers employed by qualifying agencies.

Defines eligible officers as those employed by municipal police departments, county sheriffs' offices, state law enforcement entities, airport authorities, or federal law enforcement agencies.

Requires officers to work at least 25 hours per week for at least 11 months of the calendar year to qualify for the credit.

Allows excess credits exceeding tax liability to be refunded to the taxpayer.

Takes effect for tax years beginning on or after January 1, 2022.