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AR HB1021
Bill
Status
5/5/2025
Primary Sponsor
Denise Garner
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AI Summary
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Creates refundable income tax credits for early childhood education program directors, teachers, and instructional staff who work in programs meeting Better Beginnings quality rating system requirements and earn less than the state's minimum K-12 public school teacher salary
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Credit amounts vary by qualification: $1,800 for Child Development Associate certification or Arkansas Children's Program Administrator Credential; $2,400 for associate degree in early childhood education or related field; $3,000 for bachelor's degree or higher in early childhood education or related field
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Excess credit amounts beyond tax liability are refunded to the taxpayer
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Taxpayers must file an attestation form from the Arkansas Professional Development Registry with their tax return to claim the credit
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Effective for tax years beginning on or after January 1, 2025
Legislative Description
To Create The Early Childhood Education Workforce Quality Incentive Act; And To Create An Income Tax Credit For Certain Early Childhood Education Workers.
Last Action
Died in House Committee at Sine Die adjournment.
5/5/2025