# Arkansas HB1732: TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT.

Arkansas HB1732, TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT., is a 2025 Regular Session House bill sponsored by Greg Leding (Democratic), DeAnn Vaught (Republican); status enacted, last action 2025-04-17 (Notification that HB1732 is now Act 878); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AR-HB1732-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arkansas HB1732
- State: Arkansas
- Session: 2025 Regular Session
- Title: TO INCREASE THE AMOUNT OF THE INCOME TAX DEDUCTION ALLOWED FOR A TEACHER'S CLASSROOM INVESTMENT.
- Status: enacted
- Chamber: House
- Introduced: 2025-03-10
- Last action: 2025-04-17, Notification that HB1732 is now Act 878
- Sponsors: Greg Leding (Democratic), DeAnn Vaught (Republican)
- Cosponsors: 39
- Touches household money: yes
- Roll calls: 2 (127 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Teachers can deduct more classroom costs: benefit, medium. For tax years beginning on or after January 1, 2025, Arkansas doubles the deduction limits for teachers’ classroom investments. The yearly limit rises from $500 to $1,000 per taxpayer. Married couples filing jointly get a $2,000 limit, up from $1,000, only when both spouses are teachers. This deduc…

## Sponsors and cosponsors

- Sponsor: Greg Leding (Democratic), Senate
- Sponsor: DeAnn Vaught (Republican), House
- Cosponsor: Andrew Collins (Democratic), House
- Cosponsor: Wade Andrews (Republican), House
- Cosponsor: Frances Cavenaugh (Republican), House
- Cosponsor: Nicole Clowney (Democratic), House
- Cosponsor: Cindy Crawford (Republican), House
- Cosponsor: Steve Crowell (Republican), Senate
- Cosponsor: Denise Garner (Democratic), House
- Cosponsor: Dave Wallace (Republican), Senate
- Cosponsor: David Whitaker (Democratic), House
- Cosponsor: Les D. Eaves (Republican), House
- Cosponsor: Zack Gramlich (Republican), House
- Cosponsor: Mike Holcomb (Republican), House
- Cosponsor: Ashley Hudson (Democratic), House
- Cosponsor: Jeremiah Moore (Republican), House
- Cosponsor: Joey L. Carr (Republican), House
- Cosponsor: Karilyn Brown (Republican), House
- Cosponsor: Kim Hammer (Republican), Senate
- Cosponsor: Kendra Moore (Republican), House
- Cosponsor: Jack Ladyman (Republican), House
- Cosponsor: Matt Brown (Republican), House
- Cosponsor: Mark D. McElroy (Republican), House
- Cosponsor: John Maddox (Republican), House
- Cosponsor: Stephen Magie (Democratic), House
- Cosponsor: Rick McClure (Republican), House
- Cosponsor: Tippi McCullough (Democratic), House
- Cosponsor: Richard McGrew (Republican), House
- Cosponsor: Jessie McGruder (Democratic), House
- Cosponsor: Ron McNair (Republican), House
- Cosponsor: Jon Milligan (Republican), House
- Cosponsor: Stetson Painter (Republican), House
- Cosponsor: R. Scott Richardson (Republican), House
- Cosponsor: Marcus E. Richmond (Republican), House
- Cosponsor: Johnny Rye (Republican), House
- Cosponsor: Joy Springer (Democratic), House
- Cosponsor: Steve Unger (Republican), House
- Cosponsor: Steven Walker (Republican), House
- Cosponsor: Les Warren (Republican), House
- Cosponsor: Jeremy Wooldridge (Republican), House
- Cosponsor: Jim Wooten (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-14 | Senate | Senate Vote - Monday, April 14, 2025 3:10:31 PM | pass | 34 | 0 |   |
| 2025-04-08 | House | House Vote - Tuesday, April 8, 2025 3:10:57 PM | pass | 93 | 0 | 2 |

## Actions (16)

- 2025-04-17: Notification that HB1732 is now Act 878 (House)
- 2025-04-15: Correctly enrolled and ordered transmitted to the Governor's Office. (House)
- 2025-04-14: TO BE ENROLLED (House)
- 2025-04-14: Returned from the Senate as passed. (House)
- 2025-04-14: Returned to the House as passed. (Senate)
- 2025-04-14: Read the third time and passed. (Senate)
- 2025-04-10: Returned by the Committee, with the recommendation that it Do Pass (Senate)
- 2025-04-08: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate)
- 2025-04-08: Received from the House. (Senate)
- 2025-04-08: Read the third time and passed and ordered transmitted to the Senate. (House)
- 2025-04-07: Returned by the Committee Do Pass (House)
- 2025-03-18: REPORTED CORRECTLY ENGROSSED (House)
- 2025-03-18: Amendment No. 1 read and adopted and the bill ordered engrossed. (House)
- 2025-03-18: Placed on second reading for the purpose of amendment. (House)
- 2025-03-10: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House)
- 2025-03-10: Filed (House)

## Bill text

- HB1732 - Introduced, 2025-03-10: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1732.pdf)
- Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=878.pdf&ddBienniumSession=2025%2F2025R)

## Related bills

- HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025-2026 FISCAL YEAR. (enacted)
- HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (failed)
- HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO SET PENALTIES FOR A VIOLATION OF THE PROHIBITION OF SOLICITATION OF INJURED INDIV… (failed)
- SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE USE OF ALKALINE HYDROLYSIS; AND TO REGULATE ALKALINE HYDROLYSIS FACILITIES. (failed)
- HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO ALLOW A MUNICIPALITY TO PETITION TO SET ASIDE THE SALE OF PROPERTY TO CERTAIN P… (failed)
- HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL ASSEMBLY; TO REQUIRE THAT A MEMBER OF THE HOUSE OF REPRESENTATIVES BE SELECTED A… (failed)

## Sources
- [HB1732 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1732.pdf)
- [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=878.pdf&ddBienniumSession=2025%2F2025R)

## Related
- [HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025…](https://policyrisk.com/state-bill/AR-HB1265-2025)
- [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025)
- [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025)
- [SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE US…](https://policyrisk.com/state-bill/AR-SB440-2025)
- [HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO…](https://policyrisk.com/state-bill/AR-HB1695-2025)
- [HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL…](https://policyrisk.com/state-bill/AR-HR1012-2025)
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Source: PRIA, https://policyrisk.com/state-bill/AR-HB1732-2025 (as of 2026-10-16).