Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1732: TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT
Status: Chaptered, April 17, 2025
What the bill says
An act to be entitled an act to amend the law concerning tax benefits for teachers; to increase the amount of the income tax deduction allowed for a teacher's classroom investment; and for other purposes. subtitle to increase the amount of the income tax deduction allowed for a teacher's classroom investment.
From the enrolled text:
An Act To Be Entitled AN ACT TO AMEND THE LAW CONCERNING TAX BENEFITS FOR TEACHERS; TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT; AND FOR OTHER PURPOSES. Subtitle TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 26-51-459(c), concerning the income tax deduction for teachers' classroom investment, is amended to read as follows: (c) The deduction allowed under subsection (b) of this section shall not exceed five hundred dollars ($500) one thousand dollars ($1,000) per taxpayer or one two thousand dollars ($1,000) ($2,000) for taxpayers who are married filing jointly if each taxpayer is a teacher. SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax years beginning on or after January 1, 2025. /s/Vaught APPROVED: 4/17/25 *JLL139* 03-18-2025 10:38:07 JLL139
Sponsors
- Deann Vaught (R, 87) · primary sponsor
- Greg Leding (D, 30)
- Wade Andrews (R, 98)
- Karilyn Brown (R, 67)
- Matt Brown (R, 55)
- Joey Carr (R, 34)
- Frances Cavenaugh (R, 30)
- Nicole Clowney (D, 21)
- Andrew Collins (D, 73)
- Cindy Crawford (R, 51)
- Les Eaves (R, 58)
- Denise Garner (D, 20)
Latest actions
- : Notification that HB1732 is now Act 878
- : Correctly enrolled and ordered transmitted to the Governor's Office.
- : TO BE ENROLLED
- : Returned from the Senate as passed.
- : Returned to the House as passed.
- : Read the third time and passed.
- : Returned by the Committee, with the recommendation that it Do Pass
- : Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
- : Received from the House.
- : Read the third time and passed and ordered transmitted to the Senate.
Votes
- Senate Roll Call #1309 (April 15, 2025): 33 yea, 2 nay, passed
- Senate Roll Call #1249 (April 14, 2025): 34 yea, 0 nay, passed
- House Roll Call #1177 (April 10, 2025): 74 yea, 18 nay, passed
- House Roll Call #1042 (April 8, 2025): 93 yea, 0 nay, passed
Common questions
- What is HB1732?
- HB1732 is a bill in the Arkansas Legislature (95th General Assembly (2025 Regular)): TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT.
- What does HB1732 do?
- In its own words: An act to be entitled an act to amend the law concerning tax benefits for teachers; to increase the amount of the income tax deduction allowed for a teacher's classroom investment; and for other purposes. subtitle to increase the amount of the income tax deduction allowed for a teacher's classroom investment.
- What is the status of HB1732?
- Chaptered as of April 17, 2025. Latest action: Notification that HB1732 is now Act 878 (April 17, 2025).
- Who sponsored HB1732?
- Deann Vaught (R, 87), with 11 co-sponsors.
- Where is the official record for HB1732?
- On the Arkansas Legislature website: https://www.arkleg.state.ar.us/Bills/Detail?ddBienniumSession=2025%2F2025R&measureno=HB1732
Source: official Arkansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.