Bill
HB 1862
Arkansas HB 1862: Repeals a $500 deduction for caring for a totally and permanently disabled child and boosts the credit for caring for a developmental disability to $750 per quali
Note: The materials provided appear to combine text from more than one bill (different states and subject matter). The header metadata (referring to a Missouri ethics commission) does not match the bill texts included. The summary below is based on the actual bill texts present in the document you provided — two distinct measures labeled HB 1862 from different states — and highlights their purposes, key provisions, affected parties, and timeline/implementation notes. Verify which jurisdiction/version you intend to track.
1) Arkansas — HB 1862 (income tax changes related to care for persons with disabilities)
- Purpose and intent
- Amend state income tax benefits for taxpayers who maintain, support, and care for individuals with disabilities (including developmental disabilities), and repeal an existing deduction for caring for a “totally and permanently disabled” child.
- Key provisions
- Repeals Arkansas Code § 26-51-418 (the $500 income tax deduction for maintaining/supporting a totally and permanently disabled child).
- Amends § 26-51-503 to increase the existing tax credit for maintaining/supporting an individual with a diagnosed developmental disability from $500 to $750 per qualifying individual per tax year.
- Maintains certification requirements: diagnosis must be certified by certain licensed clinicians; certifications made before Jan 1, 2025 on the DFA form remain effective.
- Definitions updated/clarified for “diagnosis of a developmental disability” (references 42 U.S.C. §15002 as of Jan 1, 2025).
- Who is affected
- Arkansas taxpayers who live with and support individuals diagnosed with developmental disabilities (including parents, adoptive parents, or dependents as defined).
- State revenue and Department of Finance & Administration (administration, rulemaking, and revenue impact).
- Timeline / procedural
- Sections 1 and 2 effective for tax years beginning on or after Jan 1, 2025.
- The bill text includes instructions for DFA to adopt rules to prevent abuse (historically applied to related deductions).
2) Illinois — HB 1862 (amendment to Department of Human Services Act — “Home Illinois Program”)
- Purpose and intent
- Clarify administration of the Home Illinois Program (a homelessness prevention and housing support initiative) by removing a mandatory matching funds requirement for certain providers and preserving DHS discretion in funding decisions.
- Key provisions
- Provides that, unless required by state or federal law, a service provider is not required to provide matching funds to be eligible for Department of Human Services (DHS) funds under the Emergency and Transitional Housing Program or the Supportive Housing Program.
- Explicitly allows DHS discretion, when awarding funds, to consider a provider’s ability to leverage other funds and factors demonstrating fiscal solvency and reduced reliance on state funds.
- DHS may consult (in a consulting role only) with other state agencies for capital-related projects.
- Who is affected
- Nonprofit and governmental service providers seeking DHS grants for emergency/transitional or supportive housing; DHS grant policies and applicants statewide.
- Potentially increases eligibility/accessibility for smaller providers lacking matching funds.
- Timeline / procedural
- The amendment is effective upon becoming law.
- Document shows legislative activity (introduction Jan 29, 2025; committee referrals, votes, and committee reports appear in the record). Confirm final enactment status in the Illinois legislative record.
Administrative note / recommendation
- Because the file mixes multiple bills and jurisdictions and the header metadata (Missouri ethics commission) does not match the texts, confirm which HB 1862 (state and version) you want a tracked summary for. I can produce a focused brief for a single jurisdiction/version or compare enacted language vs. prior law if you specify.
Compiled from official sources — confirm details with the bill’s official record.
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