TO AMEND THE LAW CONCERNING GARNISHMENT AGAINST THE STATE OR A SUBDIVISION OF THE STATE; AND TO ALLOW FOR INCOME TAX REFUNDS TO BE SUBJECT TO GARNISHMENT BY JUDGMENT CREDITORS.

HB 1676 proposes to amend Arkansas law concerning garnishment against the state. This bill would allow judgment creditors to legally seize (garnish) Arkansas state income tax refunds to satisfy debts owed to them by court order. Currently, these state income tax refunds are explicitly exempt from garnishment by judgment creditors. The bill clarifies that this change would not affect the state's existing ability to offset refunds for debts owed to state programs.