[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-199965-105":53,"doc-detail-199965-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","act-141-of-2017","Act 141 of 2017","","Arkansas Act 141 of 2017 amends state tax law to support fiscal funding for the Arkansas Medicaid Program Trust Fund and to change related tax treatment. It creates an income tax exemption for certain military retirement and survivor benefits, taxes unemployment compensation benefits, and updates gross receipts tax definitions to include candy and soft drinks. The act also reduces the soft drink tax rate, shifts deposits to offset revenue decreases, and addresses income tax exemptions for retirement benefits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/act-141-of-2017/199965/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/act-141-of-2017/199965.png","ImageObject",442,249,{"name":88,"@type":89},"Jacob","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-09","2026-09-04",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the main purpose of Arkansas Act 141 of 2017?","Question",{"text":108,"@type":109},"To amend Arkansas tax law, adjust taxation and exemptions, and provide supplemental funding to the Arkansas Medicaid Program Trust Fund to offset decreases in related tax revenues.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Does the act create exemptions for military retirement and survivor benefits?",{"text":113,"@type":109},"Yes. The act creates an income tax exemption for military retirement and survivor benefits.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the act change how the Medicaid Program Trust Fund is funded?",{"text":117,"@type":109},"It amends related code sections to direct specified revenues and adjust the amounts distributed to the Arkansas Medicaid Program Trust Fund, including changes tied to the soft drink tax.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},199965,1788507506,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":135,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":125,"read_time":15},962084931830,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","1 State of Arkansas As Engrossed: H1/24/17  \n2 91st General Assembly A Bill  \n3 Regular Session, 2017 HOUSE BILL 1162 4  \n5 By: Representatives C. Fite, Baltz, Barker, Beck, Brown, Burch, Capp, Cavenaugh, Coleman, Drown, 6 Farrer, K. Ferguson, L. Fite, Fortner, Gazaway, House, Ladyman, Leding, Lowery, McCollum, G.  \n7 McGill, D. Meeks, Nicks, Pilkington, Rye, B. Smith, Speaks, Wardlaw, J. Williams, Wing, Womack  \n8 By: Senators J. English, Bledsoe, Files, Hester, J. Hutchinson, D. Wallace, E. Williams, L. Eads, T.  \n9 Garner, Irvin, B. Johnson, G. Stubblefield, Flippo, J. Hendren 10  \n11 For An Act To Be Entitled  \n12 AN ACT TO AMEND ARKANSAS TAX LAW AND THE USE OF TAX  \n13 REVENUES; TO CREATE AN INCOME TAX EXEMPTION FOR  \n14 MILITARY RETIREMENT AND SURVIVOR BENEFITS; TO LEVY  \n15 INCOME TAX ON UNEMPLOYMENT COMPENSATION BENEFITS; TO  \n16 AMEND THE DEFINITIONS OF THE ARKANSAS GROSS RECEIPTS  \n17 TAX ACT OF 1941 TO INCLUDE THE DEFINITION OF CANDY  \n18 AND SOFT DRINKS; TO IMPOSE THE FULL GROSS RECEIPTS  \n19 TAX AND COMPENSATING TAX ON THE SALE OF CANDY AND  \n20 SOFT DRINKS; TO LEVY THE FULL GROSS RECEIPTS TAX ON  \n21 THE SALE OF SPECIFIED DIGITAL PRODUCTS AND DIGITAL  \n22 CODES; TO AMEND THE ARKANSAS SOFT DRINK TAX ACT, AS  \n23 AFFIRMED BY REFERRED ACT 1 OF 1994 , TO REDUCE THE  \n24 RATE OF TAX; TO SUPPLEMENT THE ARKANSAS MEDICAID  \n25 PROGRAM TRUST FUND TO OFFSET THE DECREASE IN SOFT  \n26 DRINK TAX REVENUES DEPOSITED INTO THE FUND; AND FOR  \n27 OTHER PURPOSES .  \n28  \n29  \n30 Subtitle  \n31 TO AMEND ARKANSAS TAX LAW CONCERNING  \n32 INCOME TAX, SALES AND USE TAXES, AND THE  \n33 SOFT DRINK TAX; AND TO SUPPLEMENT THE  \n34 ARKANSAS MEDICAID PROGRAM TRUST FUND TO  \n35 OFFSET DECREASED DEPOSITS FROM TAX  \n36 REVENUES .  \n1  \n2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 3  \n4 SECTION 1. Arkansas Code § 19-5-402(a), concerning the maximum  \n5 allocations of general revenues in a fiscal year, is amended to add an  \n6 additional subdivision to read as follows:  \n7  (3)(A) For the fiscal year beginning July 1, 2017, two million  \n8  nine hundred fifty-four thousand five hundred dollars ($2,954,500) shall be:  \n9  (i) Included and added to the amount distributed in  \n10  subdivision (a)(1) of this section; and  \n11  (ii) Distributed by the Treasurer of State in  \n12 monthly amounts to the Arkansas Medicaid Program Trust Fund under § 19-5-985.  \n13  (B) For fiscal years beginning on and after July 1, 2018, 14  five million nine hundred nine thousand dollars ($5,909,000) shall be:  \n15  (i) Included and added to the amount distributed in  \n16  subdivision (a)(1) of this section; and  \n17  (ii) Distributed by the Treasurer of State in  \n18 monthly amounts to the Arkansas Medicaid Program Trust Fund under § 19-5-985. 19  \n20 SECTION 2. Arkansas Code § 19-5-985(b), concerning the Arkansas  \n21 Medicaid Program Trust Fund, is amended to read as follows:  \n22 (b)(1) The fund shall consist of the following:  \n23 (A) All revenues derived from taxes levied on soft drinks  \n24 sold or offered for sale in Arkansas under the Arkansas Soft Drink Tax Act, §  \n25 26-57-901 et seq . , there to be used exclusively for the state match of  \n26 federal funds participation under the Arkansas Medicaid Program;  \n27 (B) The additional ambulance annual fees stated in § 20- 28 13-212;  \n29 (C) The special revenues specified in §§ 19-6-301(156) and  \n30 19-6-301(236); ~~and~~  \n31 (D) The amounts collected under §§ 26-57-604 and 26-57-605  \n32 above the forecasted level for insurance premium taxes set by the Chief  \n33 Fiscal Officer of the State under § 10-3-1404(a)(1)(A) ; and  \n34  (E) The amount provided for in § 19-5-402(a)(3) .  \n35 (2) If the Arkansas Medicaid Program should be discontinued for  \n36 any reason, the revenues derived from the soft drink tax levied in the  \n1 Arkansas Soft Drink Tax Act, § 26-57-901 et seq . , and the funds described in  \n2 subdivision (b)(1) (E) of this section shall be used exclusively to provide  \n3 service","cbCaij0AOHPVun7t","https://ap.wps.com/l/cbCaij0AOHPVun7t","pdf",389255,7,34,"English","# 91st General Assembly A Bill\n## Regular Session, 2017 HOUSE BILL 1162","[{\"question\":\"What is the main purpose of Arkansas Act 141 of 2017?\",\"answer\":\"To amend Arkansas tax law, adjust taxation and exemptions, and provide supplemental funding to the Arkansas Medicaid Program Trust Fund to offset decreases in related tax revenues.\"},{\"question\":\"Does the act create exemptions for military retirement and survivor benefits?\",\"answer\":\"Yes. The act creates an income tax exemption for military retirement and survivor benefits.\"},{\"question\":\"How does the act change how the Medicaid Program Trust Fund is funded?\",\"answer\":\"It amends related code sections to direct specified revenues and adjust the amounts distributed to the Arkansas Medicaid Program Trust Fund, including changes tied to the soft drink tax.\"}]","Act 141 of 2017 | PDF"]