Bill > HB1190

This bill creates a state income tax exemption specifically for teachers in Arkansas, defined as individuals who spend more than 70% of their contracted or employed time providing student instruction in kindergarten through 12th grade, and who work either in public schools (with a required teaching license) or open-enrollment charter schools. The exemption allows teachers to exclude the first $50,000 of their wages from state income tax calculations. The tax exemption will take effect for tax years beginning on or after January 1, 2025, which means teachers can first claim this exemption when filing their 2025 tax returns. By providing this tax break, the bill aims to provide financial support and potentially attract and retain educators in the state by offering a meaningful income tax reduction for those working in classroom instruction roles.