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: H3/18/25
2 95th General Assembly
A Bill
3 Regular Session, 2025 HOUSE BILL 1732
4
5 By: Representatives Vaught, Andrews, K. Brown, M. Brown, Joey Carr, Cavenaugh, Clowney, A. Collins,
6 Crawford, Eaves, D. Garner, Gramlich, Holcomb, Hudson, Ladyman, Maddox, Magie, McClure,
7 McCullough, M. McElroy, McGrew, McGruder, McNair, Milligan, J. Moore, K. Moore, Painter, R. Scott
8 Richardson, Richmond, Rye, Springer, Unger, Walker, Warren, D. Whitaker, Wooldridge, Wooten
9 By: Senators G. Leding, Crowell, K. Hammer, D. Wallace
10
11 For An Act To Be Entitled
12 AN ACT TO AMEND THE LAW CONCERNING TAX BENEFITS FOR
13 TEACHERS; TO INCREASE THE AMOUNT OF THE INCOME TAX
14 DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM
15 INVESTMENT; AND FOR OTHER PURPOSES.
16
17
18 Subtitle
19 TO INCREASE THE AMOUNT OF THE INCOME TAX
20 DEDUCTION ALLOWED FOR A TEACHER'S
21 CLASSROOM INVESTMENT.
22
23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
24
25 SECTION 1. Arkansas Code � 26-51-459(c), concerning the income tax
26 deduction for teachers' classroom investment, is amended to read as follows:
27 (c) The deduction allowed under subsection (b) of this section shall
28 not exceed five hundred dollars ($500) one thousand dollars ($1,000) per
29 taxpayer or one two thousand dollars ($1,000) ($2,000) for taxpayers who are
30 married filing jointly if each taxpayer is a teacher.
31
32 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax
33 years beginning on or after January 1, 2025.
34
35 /s/Vaught
36
*JLL139* 03-18-2025 10:38:07 JLL139Every fact on this page links to its source, starting with the official bill record.