Senate committee approves bill to drop five‑year recertification for certain developmental‑disability tax credit

Little Rock — The Senate Revenue & Tax Committee on Monday approved House Bill 1210, a measure that would remove a statutory requirement that some taxpayers recertify every five years to claim a $500 annual tax credit for expenses related to a developmental disability diagnosed in childhood.

Representative Delia Hawk (District 17) told the committee the bill was brought by parents of a man diagnosed with Down syndrome who worried that, when they are no longer able to act, no one would be available to complete the five‑year recertification on his behalf. "What this bill does is just eliminates the recertification requirement that they must do that every 5 years," Hawk said.

Hawk said the change would not alter the existing credit or create a fiscal impact: taxpayers are already allowed a $500 credit each year certified by a physician or licensed psychologist. Committee members asked whether removing the five‑year language could be misread as requiring annual certification tied to tax filings; Hawk and members agreed the intent is for the certification to remain ongoing and not to force annual filings. Hawk noted that, by medical definition, developmental disabilities diagnosed before age 22 are typically lifelong.

With no public testimony, the committee moved to a voice vote. A motion to "do pass" was made by Senator Caldwell and seconded by Senator Petty; the chair announced the bill passed the committee.

The committee record shows no fiscal impact statement and no change to the credit amount. The bill now moves to the next step in the legislative process.