Arkansas 2025 Regular Session

Arkansas House Bill HB1021 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Stricken language would be deleted from and underlined language would be added to present law.
2	2	CEB004 11/20/2024 12:48:35 PM CEB004
3	3	State of Arkansas 1
4	4	95th General Assembly A Bill 2
5	5	Regular Session, 2025 HOUSE BILL 1021 3
6	6	4
7	7	By: Representative A. Collins 5
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9	9	7
10	10	For An Act To Be Entitled 8
11	11	AN ACT TO CREATE THE EARLY CHILDHOOD EDUCATION 9
12	12	WORKFORCE QUALITY INCENTIVE ACT; TO CREATE AN INCOME 10
13	13	TAX CREDIT FOR CERTAIN EARLY CHILDHOOD EDUCATION 11
14	14	WORKERS; AND FOR OTHER PURPOSES. 12
15	15	13
16	16	14
17	17	Subtitle 15
18	18	TO CREATE THE EARLY CHILDHOOD EDUCATION 16
19	19	WORKFORCE QUALITY INCENTIVE ACT; AND TO 17
20	20	CREATE AN INCOME TAX CREDIT FOR CERTAIN 18
21	21	EARLY CHILDHOOD EDUCATION WORKERS. 19
22	22	20
23	23	BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 21
24	24	22
25	25	SECTION 1. DO NOT CODIFY. Title. 23
26	26	This act shall be known and may be cited as the "Early Childhood 24
27	27	Education Workforce Quality Incentive Act". 25
28	28	26
29	29	SECTION 2. Arkansas Code Title 26, Chapter 51, Subchapter 5, is 27
30	30	amended to add an additional section to read as follows: 28
31	31	26-51-518. Early childhood education workforce quality incentive 29
32	32	credit. 30
33	33	(a) There is allowed an early childhood education workforce quality 31
34	34	incentive credit against the income tax imposed by this chapter in the amount 32
35	35	provided under subsection (b) of this section for qualifying early childhood 33
36	36	education program directors, teachers, and instructional staff who: 34
37	37	(1) Are employed in an early childhood education program that 35
38	38	meets the requirements of the Better Beginnings quality rating system of the 36 HB1021
39	39
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41	41	Department of Education; and 1
42	42	(2) Earn less than the state's minimum salary for kindergarten 2
43	43	through grade twelve (K -12) public school teachers, as provided in § 6 -17-3
44	44	2403. 4
45	45	(b) The income tax credit allowed under this section is allowed in the 5
46	46	following amounts: 6
47	47	(1) For a taxpayer who has a Child Development Associate 7
48	48	certification from a program approved by the department, one thousand eight 8
49	49	hundred dollars ($1,800); 9
50	50	(2) For a taxpayer who has an Arkansas Children's Program 10
51	51	Administrator Credential recognized by the National Association for the 11
52	52	Education of Young Children, one thousand eight hundred dollars ($1,800); 12
53	53	(3) For a taxpayer who has an associate degree in early 13
54	54	childhood education or a related field, two thousand four hundred dollars 14
55	55	($2,400); and 15
56	56	(4) For a taxpayer who has a bachelor's degree or higher in 16
57	57	early childhood education or a related field, three thousand dollars 17
58	58	($3,000). 18
59	59	(c) If the amount of the income tax credit allowed under this section 19
60	60	exceeds the taxpayer's income tax liability, the excess shall be refunded to 20
61	61	the taxpayer. 21
62	62	(d) To claim the income tax credit allowed under this section, the 22
63	63	taxpayer shall file with his or her individual income tax return an 23
64	64	attestation form provided by the Arkansas Professional Development Registry 24
65	65	of the Department of Education, verifying that the taxpayer meets the 25
66	66	requirements for the income tax credit allowed under this section. 26
67	67	27
68	68	SECTION 3. EFFECTIVE DATE. Section 2 of this act is effective for tax 28
69	69	years beginning on or after January 1, 2025. 29
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