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