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Bill > SB236


AR SB236

AR SB236
To Exempt Unemployment Compensation Benefits From Income Tax During A Certain Time Period; And To Declare An Emergency.


summary

Introduced
01/28/2021
In Committee
02/09/2021
Crossed Over
02/04/2021
Passed
02/24/2021
Dead
Signed/Enacted/Adopted
03/01/2021

Introduced Session

93rd General Assembly (2021 Regular)

Bill Summary

AN ACT TO AMEND THE LAW CONCERNING THE TAX TREATMENT OF UNEMPLOYMENT COMPENSATION BENEFITS; TO EXEMPT UNEMPLOYMENT COMPENSATION BENEFITS FROM INCOME TAX DURING A CERTAIN TIME PERIOD; TO DECLARE AN EMERGENCY; AND FOR OTHER PURPOSES.

AI Summary

This bill exempts unemployment compensation benefits from state income tax for the calendar years 2020 and 2021. The bill amends the state's Income Tax Act to exclude unemployment compensation benefits paid from federal unemployment funds and unemployment insurance benefits from an individual's gross income during this time period. The bill also includes an emergency clause, declaring that the COVID-19 pandemic caused high levels of unemployment and economic crisis, and that exempting these benefits from income tax will assist the state and its residents with their economic recovery, which is necessary for public peace, health, and safety.

Committee Categories

Budget and Finance

Sponsors (36)

Last Action

Notification that SB236 is now Act 154 (on 03/01/2021)

bill text


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