Bill > HB1497

This bill amends Arkansas state law to expand the setoff against state tax refunds program by adding two key provisions. First, it adds the Department of the Military to the list of "claimant agencies" that can request tax refund setoffs, which means this department can now intercept a taxpayer's state tax refund to collect outstanding debts owed to the department. Second, the bill modens the definition of "debt" to include specific fines imposed under Arkansas Code sections 12-64-301 and 12-64-403 through 12-64-405, which will allow these particular military-related fines to be collected through the state tax refund setoff mechanism. A tax refund setoff is a process where the state can withhold all or part of a taxpayer's state tax refund to pay an outstanding debt to a government agency. By making these changes, the bill provides the Department of the Military with an additional tool to collect certain fines and expands the types of debts that can be recovered through this administrative process.

Budget and Finance

https://arkleg.state.ar.us/Bills/Detail?id=hb1497&ddBienniumSession=2025%2F2025R