AR HR1024

Establishes the Reboot Pilot Program to incentivize businesses to hire recently released former offenders through income tax credits.

Defines "qualifying former offender" as an individual convicted of a state or federal felony, incarcerated for that offense, and released from their first term of incarceration within 12 months before hiring.

Provides tiered income tax credits: $3,000 for 12 consecutive months of employment, $2,000 for 24 consecutive months, and $1,000 for 36 consecutive months; credits are refundable if they exceed tax liability.

Requires participating employers to register with the Division of Workforce Services, enroll employees in health insurance after 24 months, conduct random drug testing, and certify hours worked and wages paid to the Department of Finance and Administration.

Caps program participation at 1,000 qualifying former offenders registered at any given time and makes the program effective for tax years beginning January 1, 2023 or later.