An Act amending Title 18 (Crimes and Offenses) of the Pennsylvania Consolidated Statutes, in assault, further providing for the offense of terrorism.

2025-2026 Regular Session Introduced by Chris Pielli and 1 co-sponsor

Arkansas HB 1698 would exclude employer contributions for an employee’s healthcare sharing ministry or medical cost-sharing program from gross income and allow employers and self‑e

Referred to Judiciary

Bill Summary — HB 1698 (95th General Assembly, Regular Session 2025)

Note on document discrepancy
- The bill title provided at the top of your request ("Bonds; authorize issuance to assist Hinds County with purchasing video cameras") does not match the documents supplied. The documents and text below relate to Arkansas House Bill 1698 (95th GA, 2025) amending Arkansas income tax law to address employer contributions to healthcare sharing ministries and similar medical cost‑sharing programs. This summary addresses that Arkansas tax bill.

Purpose and intent
- To change Arkansas income tax law so that employer contributions for an employee’s membership in a healthcare sharing ministry or other medical cost‑sharing program are excluded from the employee’s gross income and so employers (and eligible self‑employed persons) may deduct such contributions for state income tax purposes.

Key provisions
- Adds an exclusion from gross income (Ark. Code § 26-51-404(b)) for employer contributions for an employee’s membership in:
- a “healthcare sharing ministry” as defined in Ark. Code § 23-60-104, or
- an explicitly defined “medical cost‑sharing program” (a healthcare funding arrangement in which members contribute money to help cover each other’s medical expenses).
- Permits a self‑employed person to claim the same exclusion for contributions to their own membership.
- Creates a new income tax deduction (Ark. Code § 26-51-462) allowing employers to deduct contributions for an employee’s membership in a healthcare sharing ministry or medical cost‑sharing program; self‑employed persons may claim the deduction for their own contributions.
- Amendment H2 clarified terminology (uses “exclusion” rather than “exemption”), defined “medical cost‑sharing program,” and clarified self‑employed language.

Who is affected
- Employers: may deduct contributions they make on behalf of employees.
- Employees: will not include employer contributions for such memberships in gross income for state income tax purposes (if bill enacted).
- Self‑employed individuals: may exclude and deduct contributions for their own memberships.
- State finances: decreased General Revenue receipts.
- Department of Finance and Administration (DFA) and tax preparers: will need to update forms, instructions, and systems.

Fiscal and administrative impact
- Estimated General Revenue reduction: $365,000 in FY2026 and $730,000 in FY2027 (per DFA fiscal impact).
- Implementation costs: Arkansas Integrated Revenue System programming estimated at ~$8,000; tax forms and guidance updates required.
- Effective date: for tax years beginning on or after January 1, 2026 (per bill text).

Procedural history and final status
- Introduced Dec. 20, 2024. Multiple amendments (H1, H2) were adopted (March 17 and March 31, 2025) and the bill was reported engrossed. Final legislative action: Died in House committee at sine die adjournment (May 5, 2025).

If you want, I can produce a one‑page comparison showing current law vs. law as proposed by HB 1698, or extract the exact statutory language changes.