Arkansas clarifies military “exemption”
Monday, April 15, 2019

Arkansas clarifies military “exemption”

By Payroll and Entitlements Editorial Staff

Arkansas has clarified the personal income tax exemption for service pay or allowance received by an active duty member of the armed forces. Included in the definition of "armed forces" are the: (1) United States Army; (2) United States Navy; (3) United States Air Force; (4) United States Marine Corps; (5) United States Coast Guard; (6) National Guard; and (7) the reserve components of the above listed groups. The law also clarifies that "armed forces" does not include: (1) military technician (dual status) under 10 U.S.C. Sec. 10216(a)(1); (2) the National Oceanic and Atmospheric Administration Commissioned Officer Corps; or (3) the United States Commissioned Corps of the Public Health Service. (Act 669 (H.B. 1721), Laws 2019, approved April 3, 2019, and effective for tax years beginning on or after January 1, 2020.)

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