Arkansas 2025 Regular Session

Arkansas House Bill HB1190

Introduced
1/22/25  
Refer
1/22/25  

Caption

To Create An Income Tax Exemption For Teachers.

Impact

If enacted, HB1190 would directly impact state tax laws by effectively lowering the tax burden for qualifying teachers. This change is aimed at attracting and retaining talent within Arkansas' educational institutions, which is essential in addressing the ongoing teacher shortages faced by the state. The anticipated increase in disposable income for teachers could also have positive spillover effects on the local economy, as educators are likely to spend their increased earnings within their communities.

Summary

House Bill 1190 introduces a significant amendment to the individual income tax laws in Arkansas by establishing an income tax exemption for teachers. Specifically, the bill allows for a $50,000 exemption on wages earned by individuals employed as teachers in public or open-enrollment charter schools, provided they engage in student instruction for over 70% of their contracted time. This measure aims to provide financial relief to educators, acknowledging their vital role in the K-12 education system.

Contention

The discussion surrounding HB1190 may face contention regarding the financial implications for the state's budget and tax revenue. Critics may argue that while providing tax exemptions for teachers is beneficial, it could reduce essential funding for public services or lead to increased financial strain on state resources. Proponents, on the other hand, emphasize that investing in educators is crucial for enhancing educational outcomes and fostering a robust workforce for the state.

Companion Bills

No companion bills found.

Previously Filed As

AR HB1152

To Create An Income Tax Exemption For Teachers.

AR HB1478

To Amend The Sales And Use Tax Exemption For Commercial Jet Aircraft.

AR HB1814

To Create An Income Tax Check-off Program For The Arkansas Veterans Cemetery Foundation; And To Create A Sales And Use Tax Exemption For Sales To The Arkansas Veterans Cemetery Foundation.

AR HB1345

To Amend The Income Tax Deduction For A Teacher's Classroom Expenses; And To Increase The Income Tax Deduction For A Teacher's Classroom Expenses.

AR HB1158

To Create The Early Childhood Education Workforce Quality Incentive Act; And To Create Income Tax Credits For Certain Early Childhood Education Workers And For Eligible Business Childcare Expenses.

AR HB1382

To Create The Reboot Pilot Program; And To Create An Income Tax Credit For Businesses That Hire Certain Former Offenders.

AR HB1421

To Create An Income Tax Credit For Contributions To Certain Rural Hospital Organizations; And To Create The Helping Enhance Access To Rural Treatment (heart) Act.

AR HB1116

To Create An Income Tax Credit For Taxpayers Sixty-five (65) And Older In An Amount Equal To The Taxpayer's Property Tax Payment On A Homestead.

AR HB1346

To Create A Sales And Use Tax Exemption For The Purchase Of A Business Vehicle By A Food Pantry; And To Create A One-time Rebate Of State Sales And Use Tax For The Purchase Of A Business Vehicle In 2022 By A Food Pantry.

AR HB1815

To Create An Income Tax Credit For Family Caregivers.

Similar Bills

No similar bills found.