HB1210

House Bill 1210 proposes an amendment to the existing Arkansas state income tax credit for supporting a child with a developmental disability. Currently, the law requires periodic recertification of the disability to maintain eligibility for the tax credit. The bill seeks to remove the requirement for re-evaluation and recertification for developmental disabilities that are medically determined to be expected to continue indefinitely. It specifies that once initial certification is provided, individuals with permanent developmental disabilities would not need to undergo the re-evaluation process every five years. The act is intended to apply to tax years beginning on or after January 1, 2022.