AR HB1003

Exempts the first $60,000 of income from state income tax for teachers, full-time law enforcement officers, and firefighters employed in Arkansas.

Defines "teacher" as a teacher, instructor, counselor, principal, or aide for preK-12 students employed at least 900 hours per tax year at a public or state-certified charter school.

Defines "full-time law enforcement officer" as an officer employed at least 25 hours per week by a law enforcement agency with statutory authority to enforce criminal, traffic, or highway laws.

Defines "firefighter" as a regular or permanent employee of a fire department political subdivision, excluding civilian employees and temporary emergency personnel.

Effective for tax years beginning on or after January 1, 2023.