AR HB1787

Retirement benefits received by retired law enforcement officers and firefighters would be exempt from Arkansas state income tax, effective for tax years beginning January 1, 2026

Eligible law enforcement officers include municipal police, county sheriffs and deputies, Arkansas State Police, Highway Police Division personnel, state agency employees, and state/local detention facility officers

Eligible firefighters include certified firefighters with municipal or volunteer fire departments and Arkansas National Guard firefighters

Taxpayers claiming less than $6,000 in military, law enforcement, or firefighter retirement exemptions may claim additional retirement benefits under the general exemption up to the $6,000 difference

Expands existing income tax exemptions that already apply to uniformed services retirement and survivor benefits