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The way Arkansas calculates individual income tax is unusual compared with many other states, Revenue Commissioner Charlie Collins said. Here are the basics on how the tax system currently works and how it could change if the Legislature adopts a plan endorsed by the governor.
Tax tables
The feature that makes Arkansas’ income tax system unusual is its division into three separate tax tables, Collins said.
In many income tax systems, such as the one for federal income tax, there is only one tax table for each filing status and filers pays the same rate on each level of income.
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