AR SB9

Allows a $3,000 annual income tax credit for full-time law enforcement officers employed by eligible agencies who work at least 25 hours per week for at least 11 months of the calendar year.

Eligible law enforcement agencies include municipal police departments, county sheriff's offices, state law enforcement entities (Arkansas State Police, Highway Police Division, State Capitol Police, public college/university police), airport authorities, and federal law enforcement entities.

Officers must obtain written verification approved by the Department of Finance and Administration signed by appropriate supervisors (chief law enforcement officer and payroll clerk for chiefs; immediate supervisor and chief for non-chiefs).

Excess tax credits that exceed a taxpayer's income tax liability are refundable to the taxpayer.

The tax credit is effective for tax years beginning on or after January 1, 2022.