Browse Arkansas Code titles and sections
19-4-1602. Payroll deductions.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-4-1602. Payroll deductions.
(a) Deductions from the payrolls of state employees, both regular and extra help, are authorized only for the following purposes:
(1) Withholding taxes;
(2) Social Security contributions;
(3) Contributions to any state retirement system or approved plan of deferred compensation;
(4)(A) Group or individual hospital, medical, and life insurance deductions.
(B) However, any payroll deductions through the Arkansas state mechanized payroll system for state employees for coverages other than the state-authorized plan shall be approved by the State and Public School Life and Health Insurance Board;
(5) Payments to state employees' credit unions;
(6) Value of maintenance perquisites;
(7) Payment of union dues, when requested in writing by state employees;
(8) Purchase of United States Government savings bonds;
(9) Arkansas State Employees Association dues, when requested in writing by those state employees;
(10) Fees for participation in the State Employees Benefit Corporation, when requested in writing by those state employees;
(11) Contributions to a major federated fund-raising organization, when authorized by those state employees;
(12) Arkansas State Police Association dues, when authorized in writing by those state employees;
(13) Fraternal Order of Police dues, when requested in writing by those state employees;
(14) Central Arkansas State Troopers Coalition dues, when authorized in writing by those state employees;
(15) Arkansas Rehabilitation Association dues, when authorized in writing by those state employees;
(16) Correctional Peace Officers Foundation dues, when authorized in writing by those state employees;
(17) Department of Correction Employees Association dues, when requested in writing by th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-4-1602
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:19-4-1602
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9b0a53df83a0c2c04627583dac3a5560d10df5224125bcfce30be9e037a0cf86
Source location: content.xml paragraph 3975
Stored source content
19-4-1602. Payroll deductions.
(a) Deductions from the payrolls of state employees, both regular and extra help, are authorized only for the following purposes:
(1) Withholding taxes;
(2) Social Security contributions;
(3) Contributions to any state retirement system or approved plan of deferred compensation;
(4)(A) Group or individual hospital, medical, and life insurance deductions.
(B) However, any payroll deductions through the Arkansas state mechanized payroll system for state employees for coverages other than the state-authorized plan shall be approved by the State and Public School Life and Health Insurance Board;
(5) Payments to state employees' credit unions;
(6) Value of maintenance perquisites;
(7) Payment of union dues, when requested in writing by state employees;
(8) Purchase of United States Government savings bonds;
(9) Arkansas State Employees Association dues, when requested in writing by those state employees;
(10) Fees for participation in the State Employees Benefit Corporation, when requested in writing by those state employees;
(11) Contributions to a major federated fund-raising organization, when authorized by those state employees;
(12) Arkansas State Police Association dues, when authorized in writing by those state employees;
(13) Fraternal Order of Police dues, when requested in writing by those state employees;
(14) Central Arkansas State Troopers Coalition dues, when authorized in writing by those state employees;
(15) Arkansas Rehabilitation Association dues, when authorized in writing by those state employees;
(16) Correctional Peace Officers Foundation dues, when authorized in writing by those state employees;
(17) Department of Correction Employees Association dues, when requested in writing by those employees;
(18) American Association of University Professors dues, when requested in writing by those employees;
(19) Arkansas Association of Correctional Employees Trust dues, when requested in writing by those employees;
(20) Division of Correction Bus Pool dues, when requested in writing by those employees;
(21)(A) Arkansas Tax-Deferred Tuition Savings Program under the Arkansas Tax-Deferred Tuition Savings Program Act, § 6-84-101 et seq., or a tax-deferred savings program established by another state under 26 U.S.C. § 529, as it existed on January 1, 2007.
(B) The tax-deferred savings plan must be in existence at the time the payroll deduction request is made.
(C) The state employee shall provide information on his or her Arkansas Tax-Deferred Tuition Savings Program account to the Department of Finance and Administration so that the payroll deduction can be credited to the appropriate account; and
(22) For such other purposes as are specifically authorized by law but not enumerated in this subsection.
(b) If a state employee authorizes in writing the payroll deduction of dues of any union or professional association representing the employee, the agency shall deduct the dues from the payroll of the employee and remit the dues to the organization.
(c) Deductions authorized by this section shall be made in compliance with rules and procedures established by the Secretary of the Department of Transformation and Shared Services.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** A qualified tuition program shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, such program shall be subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable organizations).
**(b) Qualified tuition program** For purposes of this section—
(1) **In general** — The term “qualified tuition program” means a program established and maintained by a State or agency or instrumentality thereof or by 1 or more eligible educational institutions—
(A) under which a person—
(i) may purchase tuition credits or certificates on behalf of a designated beneficiary which entitle the beneficiary to the waiver or payment of qualified higher education expenses of the beneficiary, or
(ii) in the case of a program established and maintained by a State or agency or instrumentality thereof, may make contributions to an account which is established for the purpose of meeting the qualified higher education expenses of the designated beneficiary of the account, and
(B) which meets the other requirements of this subsection.
Except to the extent provided in regulations, a program established and maintained by 1 or more eligible educational institutions shall not be treated as a qualified tuition program unless such program provides that amounts are held in a qualified trust and such program has received a ruling or determination that such program meets the applicable requirements for a qualified tuition program. For purposes of the preceding sentence, the term “qualified trust” means a trust which is created or organized in the United States for the exclusive benefit of designated beneficiaries and with respect to which the requirements of paragraphs (2) and (5)
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 529
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 529. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1732
TITLE 26—INTERNAL REVENUE CODE
§ 529
sociation were a corporation and as though the home-
owners association taxable income were the taxable in-
come referred to in section 11’’ and struck out provi-
sion that for purposes of this subsection, the surtax ex-
emption provided by section 11(d) not be allowed.
Subsec. (b)(2)(B). Pub. L. 95–600, § 403(c)(2), substituted
provision related to amount being determined accord-
ing to section 1201(a) for provision requiring an amount
of 30 percent.
Subsec. (c)(2). Pub. L. 95–600, § 701(n)(1), substituted
‘‘by individuals for residences’’ for ‘‘as residences’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1997 AMENDMENT
Pub. L. 105–34, title IX, § 966(e), Aug. 5, 1997, 111 Stat.
895, provided that: ‘‘The amendments made by this sec-
tion [amending this section] shall apply to taxable
years beginning after December 31, 1996.’’
EFFECTIVE DATE OF 1980 AMENDMENT
Pub. L. 96–605, title I, § 105(b), Dec. 28, 1980, 94 Stat.
3523, provided that: ‘‘The amendment made by sub-
section (a) [amending this section] shall apply to tax-
able years beginning after December 31, 1980.’’
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 301(b)(7) of Pub. L. 95–600 ap-
plicable to taxable years beginning after Dec. 31, 1978,
see section 301(c) of Pub. L. 95–600, set out as a note
under section 11 of this title.
Pub. L. 95–600, title IV, § 403(d)(3), Nov. 6, 1978, 92 Stat.
2869, provided that: ‘‘The amendments made by para-
graphs (2), (3), and (4) of subsection (c) [amending this
section and sections 857 and 904 of this title] shall take
effect on the date of the enactment of this Act [Nov. 6,
1978].’’
Pub. L. 95–600, title VII, § 701(n)(2), Nov. 6, 1978, 92
Stat. 2907, provided that: ‘‘The amendment made
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 529
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 529. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-84-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax-Deferred Tuition Savings Program Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-84-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 6-84-101. This identifies an authority to review, not proof of applicability.