AR HB1190

Exempts the first $50,000 of wages from Arkansas state income tax for qualifying K-12 teachers

Defines eligible teachers as those spending more than 70% of their contracted time on student instruction in kindergarten through grade 12

Applies to teachers employed by public schools who hold a license under state law, as well as teachers at open-enrollment charter schools

Effective for tax years beginning on or after January 1, 2025