AR HB1814

Creates an income tax check-off program allowing individual and corporate taxpayers to designate a portion or all of their tax refund to the Arkansas Veterans Cemetery Foundation through checkboxes on state tax forms with options for $1, $5, $10, custom amounts, or entire refund.

Requires taxpayers who owe additional taxes to contribute to the foundation through a separate check payment with the same designated amount options.

Establishes quarterly certification process where the Department of Finance and Administration certifies contributions to the Treasurer of State, who deducts amounts from Individual and Corporate Income Tax Withholding Funds.

Creates a sales and use tax exemption for all sales of tangible personal property, specified digital products, digital codes, and services to the Arkansas Veterans Cemetery Foundation.

Income tax check-off program is effective for tax years beginning January 1, 2023; sales tax exemption is effective on the first day of the calendar quarter following the act's effective date.