TO PROVIDE AN INCOME TAX EXEMPTION FOR CERTAIN RETIREMENT BENEFITS RECEIVED BY LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS.

House Bill 1787 aimed to provide an income tax exemption for certain retirement benefits received by retired law enforcement officers and firefighters in Arkansas. It would have amended state law to specifically exempt these benefits from state income tax. The bill defined who qualifies as a "firefighter" or "law enforcement officer" for this exemption and clarified how it would interact with other existing retirement benefit exemptions, allowing a combined exemption up to $6,000. If enacted, these changes would have applied to tax years beginning on or after January 1, 2026.