AR HB1152

Adds a new income tax exemption for teachers employed in Arkansas public schools or open-enrollment charter schools who spend more than 70% of their contracted time on student instruction in kindergarten through grade 12

Defines "teacher" as a person engaged in teaching, instructional, or educational capacity requiring a license under Arkansas Code § 6-17-401 et seq., or employed by an open-enrollment charter school in such capacity

Exempts the first $50,000 of annual wages received by qualifying teachers from Arkansas income tax

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