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Arkansas General Assembly· HB 1497Notification that HB1497 is now Act 411

An act TO ADD THE DEPARTMENT OF THE MILITARY TO THE 10 LIST OF CLAIMANT AGENCIES FOR PURPOSES OF THE SETOFF 11 AGAINST STATE TAX REFUNDS, the official text

Shown verbatim: the complete text as captured from the official PDF posted by the Arkansas General Assembly, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas                 As Engrossed: H3/10/25
2 95th General Assembly
                                          A Bill

3 Regular Session, 2025                                            HOUSE BILL 1497

4

5 By: Representatives Painter, Ray

6 By: Senator Crowell

7

8                                   For An Act To Be Entitled

9   AN ACT TO ADD THE DEPARTMENT OF THE MILITARY TO THE

10  LIST OF CLAIMANT AGENCIES FOR PURPOSES OF THE SETOFF

11  AGAINST STATE TAX REFUNDS; TO AMEND THE DEFINITION OF

12  "DEBT" FOR PURPOSES OF THE SETOFF AGAINST STATE TAX

13  REFUNDS; AND FOR OTHER PURPOSES.

14

15

16                                  Subtitle

17                       TO ADD THE DEPARTMENT OF THE MILITARY TO

18                       THE LIST OF CLAIMANT AGENCIES FOR

19                       PURPOSES OF THE SETOFF AGAINST STATE TAX

20                       REFUNDS; AND TO AMEND THE DEFINITION OF

21                       "DEBT" FOR PURPOSES OF THE SETOFF

22                       AGAINST STATE TAX REFUNDS.

23

24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

25

26  SECTION 1. Arkansas Code � 26-36-303(1)(A), concerning the definition

27 of "claimant agency" for the purpose of the setoff against state tax refunds,

28 is amended to add an additional subdivision to read as follows:

29                                  (xxvi) The Department of the Military.

30

31  SECTION 2. Arkansas Code � 26-36-303(2)(D), concerning the definition

32 of "debt" for the purpose of the setoff against state tax refunds, is amended

33 to add an additional subdivision to read as follows:

34                       (v) Fines imposed under � 12-64-301 and �� 12-64-403

35 -- 12-64-405;

36

    *ZRC019*                                                      03-10-2025 11:51:16 ZRC019
         As Engrossed: H3/10/25              HB1497

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