(a) The Secretary of the Department of Finance and Administration shall monitor changes made in federal income tax laws and regulations for the purpose of determining how the changes may affect Arkansas income tax law and for the purpose of determining how the changes differ from provisions adopted for Arkansas income tax purposes.
(b) The secretary shall report his or her findings annually to the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation and may make such other reports to the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation as he or she deems necessary.
Structure Arkansas Code
Subchapter 2 - Interim Committees Generally
§ 10-3-201. Legislative findings
§ 10-3-202. Purpose and intent
§ 10-3-203. Interim committees established — Members — Jurisdiction
§ 10-3-204. Interim committee chairs
§ 10-3-205. Staff — Assignment and duties
§ 10-3-207. Ad hoc subcommittees and citizen advisory panels
§ 10-3-209. Expenses of members
§ 10-3-210. Attendance at regional or national conferences — Reimbursement of expenses
§ 10-3-211. Function during recess — Compensation
§ 10-3-213. Requests for and receipt of information — Continuing studies — Agency assistance
§ 10-3-214. Committee studies — Duties of Legislative Council — Reports and findings
§ 10-3-216. Duties of Legislative Joint Auditing Committee
§ 10-3-217. Proposed bills — Filing — Action by committee
§ 10-3-218. Budget hearings — Attendance by members of the General Assembly