Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1116: TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND COMPETITIVENESS ACT; AND TO PROVIDE INCOME TAX AND WITHHOLDING EXEMPTIONS RELATED TO CERTAIN REMOTE AND MOBILE EMPLOYEES AND NONRESIDENTS
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act to create the remote and mobile work modernization and competitiveness act; to amend the income tax laws applicable to nonresidents; to amend the income tax and income tax withholding laws applicable to certain remote and mobile employees; to exempt certain remote and mobile employees from the income tax levied on individuals; to exempt employers from the requirement to withhold income tax from the wages of certain remote and mobile employees…
From the introduced text:
An Act To Be Entitled AN ACT TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND COMPETITIVENESS ACT; TO AMEND THE INCOME TAX LAWS APPLICABLE TO NONRESIDENTS; TO AMEND THE INCOME TAX AND INCOME TAX WITHHOLDING LAWS APPLICABLE TO CERTAIN REMOTE AND MOBILE EMPLOYEES; TO EXEMPT CERTAIN REMOTE AND MOBILE EMPLOYEES FROM THE INCOME TAX LEVIED ON INDIVIDUALS; TO EXEMPT EMPLOYERS FROM THE REQUIREMENT TO WITHHOLD INCOME TAX FROM THE WAGES OF CERTAIN REMOTE AND MOBILE EMPLOYEES; TO PROVIDE THAT EMPLOYERS ARE NOT LIABLE FOR FAILING TO WITHHOLD INCOME TAX FROM THE WAGES OF CERTAIN REMOTE AND MOBILE EMPLOYEES IN CERTAIN CIRCUMSTANCES; TO AUTHORIZE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO ENTER INTO RECIPROCITY AGREEMENTS WITH OTHER STATES REGARDING THE IMPOSITION OF INCOME TAX ON CERTAIN NONRESIDENT INDIVIDUALS; AND FOR OTHER PURPOSES. Subtitle TO CREATE THE REMOTE AND MOBILE WORK MODERNIZATION AND COMPETITIVENESS ACT; AND TO PROVIDE INCOME TAX AND WITHHOLDING EXEMPTIONS RELATED TO CERTAIN REMOTE AND MOBILE EMPLOYEES AND NONRESIDENTS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: *JLL076* 03-13-2025 09:45:21 JLL076 As Engrossed: H3/13/25 HB1116 SECTION 1. DO NOT CODIFY. Title. This act shall be known and may be cited as the "Remote and Mobile Work Modernization and Competitiveness Act". SECTION 2. DO NOT CODIFY. Legislative findings. The General Assembly finds that: (1) Remote …