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AR HB1026

Bill

Status

Failed

5/5/2025

Primary Sponsor

Andrew Collins

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Creates a refundable income tax credit for tuition paid at Arkansas public two-year or four-year colleges, excluding amounts covered by scholarships or grants

  • Limits eligibility to students from households with adjusted gross income up to $90,000, as reported on the FAFSA

  • Requires students to be Arkansas residents with in-state tuition classification, enrolled within two years of high school graduation, pursuing a certificate or associate/bachelor's degree

  • Students must complete at least 6 credit hours per semester, maintain a minimum 2.5 GPA, and have fewer than 65 credit hours at initial enrollment

  • Credit may be claimed for a maximum of four consecutive academic semesters, effective for tax years beginning January 1, 2025

Legislative Description

To Create The Arkansas Promise Act; And To Create An Income Tax Credit For Tuition Paid For An Eligible Student At A Public Institution Of Higher Education.

Last Action

Died in House Committee at Sine Die adjournment.

5/5/2025

Committee Referrals

Revenue and Taxation1/13/2025

Full Bill Text

No bill text available