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24-4-749. Purchase of out-of-state governmental service.

Arkansas Code — all titles (historical 2020) · legal_authorities

24-4-749. Purchase of out-of-state governmental service.

24-4-749. Purchase of out-of-state governmental service. (a) A member who has performed service other than military service as an employee of a state or local governmental entity in the United States other than in the State of Arkansas or the federal government may receive credited service for the out-of-state governmental employment if: (1) The member has at least five (5) years of credited service at the time of application; (2) The number of years of out-of-state governmental employment applied for does not exceed five (5) years; (3) At the time of application the member furnishes evidence of the out-of-state service that is acceptable to the Arkansas Public Employees' Retirement System; and (4) The member pays to the member's deposit fund an amount equal to the actuarial present value of the credited service applied for under this section based upon assumptions recommended by the actuary. (b) A member may not receive the credited service provided for in this section if the service is also used for the purpose of establishing entitlement to, or the amount of, any other benefit to be paid by any federal, state, or local government entity except a benefit under the Social Security Act, 42 U.S.C. § 301 et seq. (c) The service credit provided for in this section is subject to any applicable limits under the Internal Revenue Code, 26 U.S.C. § 1 et seq.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-4-749

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:24-4-749
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3994ba67b1f79effdc16f185e4e031063c776beca73b3027a95ca66c3468478c

Source location: content.xml paragraph 3064

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

Page 25 TITLE 26—INTERNAL REVENUE CODE § 1 1 Section catchline amended by Pub. L. 95–30 without cor- responding amendment of analysis. 2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi- ronmental tax’’. 1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been en- acted, see 1988 Amendment note below. 1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII ‘‘Supplemental medicare pre- mium’’. 1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII. 1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V ‘‘Tax surcharge’’. 1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI. 1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V. PART I—TAX ON INDIVIDUALS Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable in- come of less than $20,000.1 [4. Repealed.] 5. Cross references relating to tax on individ- uals. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted ‘‘Tax tables for individuals hav- ing taxable income of less than $20,000’’ for ‘‘Optional tax tables for individuals’’ in item 3 and struck out item 4 relating to rules for optional tax. 1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted ‘‘Definitions and special rules’’ and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in case of joint return or return

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 301 — Authorization of appropriations

For the purpose of enabling each State, as far as practicable under the conditions in such State, to furnish financial assistance to aged needy individuals, there is hereby authorized to be appropriated for each fiscal year a sum sufficient to carry out the purposes of this subchapter. The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Secretary of Health and Human Services (hereinafter referred to as the “Secretary”), State plans for old-age assistance.

Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 301

Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 301 — Authorization of appropriations

Page 1789 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 301 Sec. 1397a. Payments to States. 1397b. Allotments. 1397c. State reporting requirements. 1397d. Limitation on use of grants; waiver. 1397e. Administrative and fiscal account- ability. 1397f. Additional grants. 1397g. Demonstration projects to address health professions workforce needs. 1397h. Program for early detection of certain medical conditions related to environ- mental health hazards. 1397i. Additional funding for aging and dis- ability services programs. DIVISION B—ELDER JUSTICE 1397j. Definitions. 1397j–1. General provisions. PART I—NATIONAL COORDINATION OF ELDER JUSTICE ACTIVITIES AND RESEARCH SUBPART A—ELDER JUSTICE COORDINATING COUNCIL AND ADVISORY BOARD ON ELDER ABUSE, NEGLECT, AND EX- PLOITATION 1397k. Elder Justice Coordinating Council. 1397k–1. Advisory Board on Elder Abuse, Neglect, and Exploitation. 1397k–2. Research protections. 1397k–3. Authorization of appropriations. SUBPART B—ELDER ABUSE, NEGLECT, AND EXPLOITATION FORENSIC CENTERS 1397l. Establishment and support of elder abuse, neglect, and exploitation foren- sic centers. PART II—PROGRAMS TO PROMOTE ELDER JUSTICE 1397m. Enhancement of long-term care. 1397m–1. Adult protective services functions and grant programs. 1397m–2. Long-term care ombudsman program grants and training. 1397m–3. Provision of information regarding, and evaluations of, elder justice programs. 1397m–4. Report. 1397m–5. Rule of construction. DIVISION C—SOCIAL IMPACT DEMONSTRATION PROJECTS 1397n. Purposes. 1397n–1. Social impact partnership application. 1397n–2. Awarding social impact partnership agreements. 1397n–3. Feasibility study funding. 1397n–4. Evaluations. 1397n–5. Federal Interage

Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 301

Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.