AR HB1382

Creates "The Reboot Pilot Program" under Arkansas Code Title 26, Chapter 51, Subchapter 5, designed to encourage businesses to hire individuals recently released from incarceration by offering income tax credits.

Defines "qualifying former offender" as an individual convicted of a state or federal felony who was incarcerated and released from their first term of incarceration within 12 months before hire date.

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; employees must work at least 40 hours per week at state minimum wage or higher.

Requires participating businesses and employees to register with the Division of Workforce Services, submit to random drug testing, and employers must enroll employees in health insurance after 24 months if offered to other employees; limits program participation to 500 qualifying former offenders at any given time.

Requires the Secretary of Corrections and Director of Workforce Services to submit quarterly reports to the Legislative Council on program status; directs the Legislative Council to review program effectiveness within 3 years and recommend whether to continue it; effective January 1, 2024.