TO ADD THE DEPARTMENT OF THE MILITARY TO THE LIST OF CLAIMANT AGENCIES FOR PURPOSES OF THE SETOFF AGAINST STATE TAX REFUNDS; AND TO AMEND THE DEFINITION OF "DEBT" FOR PURPOSES OF THE SETOFF AGAINST STATE TAX REFUNDS.

HB 1497 adds the Arkansas Department of the Military to the list of state agencies authorized to withhold tax refunds from taxpayers who owe them money. It also updates the legal definition of "debt" to include specific fines related to certain state laws. This change directly affects taxpayers with outstanding debts to the Department of the Military, allowing the agency to offset those debts against state tax refunds. The bill modifies existing provisions without creating new taxes or programs.