Law Enforcement in Arkansas: A Legal and Policy Analysis — Executive Summary

This Project was Conducted in Coordination with:

Executive Summary

This executive summary will serve the purpose of condensing the research and findings from Law Enforcement in Arkansas: A Legal and Policy Analysis. A clear view of the main research results will be provided in this executive summary. While the main research document is more comprehensive, the executive summary will be an effective and clear guide that is more usable by law enforcement in pursuing policies and changes that benefit the profession and public safety.

Retention and Recruitment

A troubling phenomenon is occurring nationwide with law enforcement retention and recruitment. Police officers are leaving the profession in large numbers, without a sufficient number of replacement officers to fill these positions (Cain, 2022). Arkansas is no stranger to this phenomenon, as seen in the recent Final Report published by the Task Force to Advance the State of Law Enforcement in Arkansas. This report identified low salaries as one of the key barriers to law enforcement retention and recruitment in Arkansas (2020).

Issues in retention can be seen by looking at resignation rates. Law enforcement have been found to be facing a large resignation rate of around 14% (Outside the Badge, n.d.) This issue disproportionately impacts small and rural agencies who struggle with higher resignation rates (Reaves, 2012; Bradley, 2020). Additionally, this problem disproportionately impacts Sheriff’s Offices (Reaves, 2012). Issues in retention can be seen in officers moving to other departments and leaving the profession altogether. One of the top contributors for this issue was for officers to pursue better compensation (Bradley, 2020). This relationship between pay and retention can be seen in many states. For instance, the most often cited reasons in studies of both Florida and Vermont found that the main reasons for officers leaving the police force was for better pay, opportunities, and benefits (Klein, n.d; McIntyre, 1990).

Issues in recruitment can be seen by looking at application rates and vacancies, with applicants decreasing and vacancies increasing. For example, 36% of the members of the Police Executive Research Forum reported a significant decrease in the number of applicants over the last five years, while 27% reported a slight decline (Liu & McCausland, 2019). This decrease in applicants is coupled with vacancy issues. Law enforcement agencies are on average only employing enough officers to cover 93% of available positions (Police Executive Research Forum, 2021). There has also been a 5% decrease in hiring rates among law enforcement departments who responded to the survey conducted by the Police Executive Research Forum (2021). Low pay has been identified as a significant factor in the inability of law enforcement agencies to recruit new officers. Poor pay and benefits limits the pool of qualified applicants and reduces the ability to recruit (Wilson, Dalton, Scheer, & Grammich, 2010). The data can be misleading when looking at the total number of officers in the United States. While the total number of full-time sworn officers has increased, the number of full-time sworn officers per capita (per 1,000 people) has steadily declined since 1996 — from 2.42 full-time sworn law enforcement officers per 1,000 persons in 1996 to only 2.17 in 2016 (Hyland & Davis, 2021).

Recent Legislative Proposals — Successes and Failures

SB234 was filed in the Regular Session of 2021 but failed to pass. SB234 would have enhanced benefits for state police. This bill would have reduced the service time required for retirement for state police from 30 to 25 years. SB234 would also increase the size of life pension benefits for Tier I and Tier II benefit plans. These increases would be paid for by making Tier I and Tier II members contributory. Notably, every state that borders Arkansas allows law enforcement to retire when they complete twenty-five (25) years of service (Lofton, 2021).

SB304 was also filed in the Regular Session of 2021. SB304 would have provided full-time law enforcement officers with a tax credit totaling $3,000 and not exceeding the amount due on income tax. Verification of being a full-time law enforcement officer would have been required to qualify for the tax credit. Unfortunately, SB304 did not become law and was recommended for study by the Senate Interim Committee on Revenue and Tax (Lofton, 2021).

SB103 was recently signed into law in the Fiscal Session of 2022. SB103 provides a one-time $5,000 stipend to full-time certified city and county law enforcement officers. The stipend is also extended to full-time certified State Department of Corrections probation and parole officers. In fiscal year 2023, state troopers who receive necessary certification and are employed full-time will receive a one-time stipend totaling $2,000 (Herzog, 2022).

HB1513 was signed by Governor Asa Hutchinson and requires the Arkansas State Police (ASP) to provide salary increases for state police as more funding from general revenue comes to fruition (Herzog, 2022). ASP can expect increased funding of around $7.4 million, providing revenue for salary increases (Herzog, 2022). State troopers will be receiving an increase in their starting salary, with the increase being around $11,000. This will set the average annual starting salary for Arkansas state troopers at $54,000, putting us ahead of more states in our region for state trooper pay (Rains, 2022).

HB1717 was recently signed into law and became Act 655. This got rid of the sick day cap for municipal law enforcement. The amount of sick leave that can be accumulated is up to 60 days unless the municipality authorizes a greater amount by ordinance. This greater amount used to be capped at 90 days. However, this cap is now gone with the implementation of Act 655 and municipalities can set an amount of sick leave that can be accumulated greater than 90 days.

SB292 was signed into law by Governor Asa Hutchinson and became finalized as Act 786, establishing the Public Safety Equipment Grant Program and the accompanying Public Safety Equipment Grant Program Fund. This provides for the awarding of grants to law enforcement agencies, detention centers, and corrections agencies. These grants are for equipment, training, and accreditation that include body cameras, non-lethal equipment, bullet proof vests, and a variety of specific training. The program is supported by the Public Safety Equipment Grant Program Fund. Similarly, SB101 was signed into law by Governor Asa Hutchinson during the Fiscal Session of 2022 and became Act 225. This legislation provides funding for police equipment, protection, and accountability with $10,000,000 for equipment such as body cameras, police bulletproof vests, and other vital equipment.

Salaries and Benefits for Law Enforcement

The salaries and benefits offered to police and sheriff patrol officers, state troopers, fish and game wardens, and municipal/city law enforcement were evaluated. It should be noted that police and sheriff patrol officers represent county law enforcement in this research, as sheriff’s offices are part of county government.

12 comparison states were selected to compare to law enforcement in Arkansas, with comparison states being selected based on similar population, rural demographics, and regional similarities. Border states were also included among comparison states. The comparison states included Alabama, Iowa, Kansas, Louisiana, Mississippi, Missouri, Montana, Oklahoma, North Dakota, Tennessee, Texas, and West Virginia.

Police and sheriff patrol officers in Arkansas make a mean annual wage of $42,430, falling below that offered in a majority of comparison states (U.S. Bureau of Labor Statistics, 2021). Police and sheriff patrol officers in Arkansas make a mean annual wage below 11 of the comparison states, which included Alabama, Iowa, Kansas, Louisiana, Missouri, Montana, North Dakota, Oklahoma, Tennessee, Texas, and West Virginia (U.S. Bureau of Labor Statistics, 2021). Out of our comparison states, only Mississippi offers a mean annual wage to police and sheriff patrol officers below that in Arkansas (U.S. Bureau of Labor Statistics, 2021).

Police and sheriff patrol officers in Arkansas also make a mean annual wage that falls significantly below the national average for the profession. The mean annual wage nationally for sheriff and patrol officers is $70,750 (U.S. Bureau of Labor Statistics, 2021). Falling behind the national average for the profession was common among our comparison states, with all 12 comparison states offering a mean annual wage for police and sheriff patrol officers below the national average for the profession (U.S. Bureau of Labor Statistics, 2021).

Notably, police and sheriff patrol officers in Arkansas make a mean annual wage that falls below the mean annual statewide wage of $46,500 (U.S. Bureau of Labor Statistics, 2021). A substantial majority of our comparison states offered a mean annual wage for police and sheriff patrol officers above the mean annual wage of their state. For instance, 9 of our comparison states pay a mean annual wage to police and sheriff patrol officers that is higher than their statewide mean annual wage. These 9 comparison states who outperform Arkansas include Alabama, Iowa, Kansas, Missouri, Montana, North Dakota, Oklahoma, Texas, and West Virginia (U.S. Bureau of Labor Statistics, 2021). In contrast, Arkansas shares the characteristics of 3 of our comparison states in offering a mean annual wage for police and sheriff patrol officers below the mean annual wage of the state. Arkansas shares this characteristic with Louisiana, Mississippi, and Tennessee (U.S. Bureau of Labor Statistics, 2021).

Unlike APERS benefits which are taxable, current Oklahoma law provides a generous shield on retirement benefits from personal income taxes. However, this amount is capped. Under Oklahoma law OK ST T. 68 § 2358, up to $10,000 in retirement benefits are exempt from being taxable income for individuals enrolled in the statutorily listed retirement systems. This can be contrasted with APERS which is taxable, except for the first $6,000 (APERS, 2021; SmartAsset, 2022). West Virginia provides a broad tax deduction for retirement benefits for law enforcement. Under WV ST § 11–21–12, retirement income from pensions and annuities are deductible from gross income for federal income tax purposes if this retirement income is provided under any West Virginia police retirement system — including the West Virginia Deputy Sheriff Retirement System.

In Arkansas, county law enforcement qualifies for the Arkansas Local Police and Fire Retirement System (LOPFI) under A.C.A. § 24–10–102. Benefits under this program are tax exempt under A.C.A. § 24–10–103. This is unlike APERS, which provides benefits that are taxable income. However, this is similar to the system in Kansas, where under KS ST 74–4923, the Kansas Public Employees Retirement System is exempt from taxation. However, this system includes police officers employed by the state.

State troopers in Arkansas make an average annual salary of $55,177, which is below that offered in the majority of our comparison states (Salary.com, 2022). For instance, state troopers with the Arkansas State Police (ASP) make an average annual salary that fell below the average annual salary for state troopers in 8 of our comparison states. These states include Alabama, Iowa, Kansas, Louisiana, Missouri, North Dakota, Oklahoma, and Texas (Salary,com, 2022). In contrast, Arkansas state troopers make an average annual salary above that offered by 4 comparison states. The states outperformed by Arkansas include Mississippi, Montana, Tennessee, and West Virginia (Salary.com, 2022).

State troopers in Arkansas make an average annual salary that falls below the national average annual salary for the profession. The national average annual salary for state troopers is $59,818 — a few thousand dollars above the average annual salary offered the profession in Arkansas (Salary.com, 2022). Notably, all 12 of our comparison states offer an average annual salary for state troopers that falls below the average annual salary for the profession (Salary.com, 2022). Arkansas is not alone in falling below par for salaries nationally for state troopers.

State troopers in Arkansas do make an average annual salary that is above the statewide mean annual wage of $46,500 (U.S. Bureau of Labor Statistics, 2021; Salary.com, 2022). However, Arkansas is not unique in this common trend, with all 12 of our comparison states offering an average annual salary for state troopers above the mean annual wage offered in the state (U.S. Bureau of Labor Statistics, 2021; Salary.com, 2022).

It is important to note that with the signing of HB1026, state troopers with the ASP will be receiving salary increases, with the base pay for state police increasing to $54,000 per year (Rains, 2022). Average state trooper pay in Arkansas may soon surpass a few comparison states currently outpacing Arkansas. However, this base salary is still below the median annual salary for state troopers nationally, which sits at $63,380 (Roufa, 2019). This is also below the average salary per year for state troopers nationwide, which averages out to $59,828 (Salary.com, 2022).

State troopers in Arkansas qualify for the Arkansas State Police Retirement System (ASPRS), which was established by A.C.A. § 24–6–203. A key benefit of this system is that it is non-contributory, in contrast to the contributory status of the Arkansas Local Police and Fire Retirement System (LOPFI). While the first $6,000 in benefits from ASPRS are shielded from taxation, the rest are subject to taxation (SmartAsset, 2022). This can be contrasted with LOPFI, which is exempt from taxation under A.C.A. § 24–10–103. The ASPRS being subject to taxation can also be contrasted with the system in Kansas, where the Kansas Public Employees Retirement System is exempt from taxation under KS ST 74–4923. The taxation shield for $6,000 in retirement benefits does apply to ASPRS benefits (SmartAsset, 2022). However, the protection is lower than the tax shield for up to the first $10,000 in benefits offered by many different benefit systems in Oklahoma under OK ST T. 68 § 2358.

“Fish and game wardens,” have a variety of different names in different states. For instance, they are called Wildlife Officers in Arkansas (Arkansas Game and Fish Commission, n.d). However, the U.S. Bureau of Labor Statistics standardized the name for the profession nationwide to “Fish and game wardens” (2021).

In Arkansas, fish and game wardens make a mean annual wage of $51,580 (U.S. Bureau of Labor Statistics, 2021; U.S. Bureau of Labor Statistics, 2020). This is below the majority of our comparison states. 8 of our comparison states pay a mean annual wage to fish and game wardens that is above that offered in Arkansas. These states include Alabama, Iowa, Kansas, Louisiana., Montana, North Dakota, Tennessee, and Texas (U.S. Bureau of Labor Statistics, 2021; U.S Bureau of Labor Statistics, 2020). Arkansas outperforms 4 comparison states in the mean annual wage offered to fish and game wardens. These 4 comparison states are: Mississippi, Missouri, Oklahoma, and West Virginia (U.S. Bureau of Labor Statistics, 2021; U.S. Bureau of Labor Statistics, 2020).

Fish and game wardens in Arkansas earn a mean annual wage that falls below the national mean annual wage for the profession. The mean annual wage for fish and game wardens nationally is $58,190 (U.S. Bureau of Labor Statistics, 2021). Arkansas shares with 7 comparison states the characteristic of paying a mean annual wage to fish and game wardens below the mean annual wage nationally for the profession. These states include Alabama, Kansas, Mississippi, Missouri, Montana, Oklahoma, and West Virginia (U.S. Bureau of Labor Statistics, 2021; U.S. Bureau of Labor Statistics, 2020). Only 5 comparison states outperformed Arkansas by offering a mean annual wage for fish and game wardens that was above the national average for the profession. These states include Iowa, Louisiana, North Dakota, Tennessee, and Texas (U.S. Bureau of Labor Statistics, 2021; U.S. Bureau of Labor Statistics, 2020).

Fish and game wardens in Arkansas make a mean annual wage greater than the $46,500 mean annual wage offered in the state (U.S. Bureau of Labor Statistics, 2021; U.S. Bureau of Labor Statistics, 2020). The majority of comparison states also share this characteristic. For instance, 10 comparison states pay a mean annual wage for fish and game wardens above their statewide mean annual wage. These states include Alabama, Iowa, Kansas, Louisiana, Mississippi, Montana, North Dakota, Tennessee, Texas, and West Virginia (U.S. Bureau of Labor Statistics, 2021; U.S. Bureau of Labor Statistics, 2020). In contrast, only 2 comparison states paid fish and game wardens a mean annual age lower than the mean annual wage statewide. These states include Missouri and Oklahoma (U.S. Bureau of Labor Statistics, 2021; U.S. Bureau of Labor Statistics, 2020).

A.C.A. § 24–4–101 provides that Wildlife Officers for the Arkansas Game and Fish Commission (AGFC) participate in the Arkansas Public Employees Retirement System (APERS). The definition of a ‘police officer’ in A.C.A. § 24–4–101 makes wildlife officers with the AGFC eligible members of APERS. However, benefits from his program are taxable. While the first $6,000 in benefits are free from taxation, the rest of the benefits are. This can be contrasted with the non-taxable nature of benefits under LOPFI. This is lower than the taxation shield offered for certain retirement programs in Oklahoma under OK ST T. 68 § 2358. This benefit system is also different from the completely tax-free benefits offered through the Kansas Public Employees Retirement System under KS ST 74–4923. This can also be contrasted with the generous retirement and disability benefits offered to fish and game wardens under the West Virginia Natural Resources Police Officers Retirement System. This can be seen in WV ST § 20–18–4, which provides retirement to Natural Resources Police Officers (“West Virginia Fish and Game Wardens) who retire due to age or disability.

The mean annual wage offered to municipal/city police officers in Arkansas varies by city size. As city size increases, the average salary for municipal/city police officers increases (Arkansas Municipal League & Johanson Group, 2021). In short, municipal/city police officers in Arkansas make an average annual salary that ranges from $32,713 to $40,776 (Arkansas Municipal League & Johanson Group, 2021).

Municipal/city police officers in Arkansas make an average annual salary/mean annual wage below that offered in 2 of our comparison states — North Dakota and Texas (Texas Municipal League, 2022; North Dakota League of Cities, 2021). However, Arkansas does outperform Mississippi in offering a higher average annual salary/mean annual wage to municipal/city police officers (Stennis Institute at Mississippi State University & Mississippi Municipal League, 2021). A conclusion could not be made about whether municipal/city police officers in Arkansas make a higher or lower average annual salary/mean annual wage than that offered in Alabama (Alabama League of Municipalities, 2018).

Municipal/city police officers in Arkansas make an average annual salary/mean annual wage that is below the mean annual wage of the state. The mean annual wage of Arkansas is $46,500 (U.S. Bureau of Labor Statistics, 2021; Arkansas Municipal League & Johanson Group, 2021). 3 comparison states also offer an average annual salary/mean annual wage to municipal/city police officers that is below the mean annual wage of the states. These states include Mississippi, North Dakota, and Texas (Texas Municipal League, 2022; North Dakota League of Cities, 2021; Stennis Institute at Mississippi State University & Mississippi Municipal League, 2021; U.S. Bureau of Labor Statistics, 2021).

In Arkansas, municipal law enforcement participates in LOPFI under A.C.A. § 24–10–102. Benefits under this program are tax exempt as seen in A.C.A. § 24–10–103. However, the system is contributory (LOPFI Member Handbook, 2021). This is different than the non-contributory nature of the Arkansas State Police Retirement System (ASPRS), which was established by A.C.A. § 24–6–203. This is a more restrictive approach than in Tennessee, which offers hybrid programs and a variety of plans that municipal law enforcement can participate in. This is also different from the system in Texas, which is much more localized and specific based on city population. For example, there are different statutory guidelines for the retirement plans of cities of certain sizes, with great deferment to local boards who exercise a great degree of control over the retirement system for municipal/city police. This can be seen in multiple different statues, including but not limited to: Texas Civ. St. Art. 6243d-1, Texas Civ. St. Art. 6243b, Texas Civ. St. Art. 6243j, and Texas Civ. St. Art. 6243o. Louisiana is different from Arkansas — and similar to Texas — in offering locality specific retirement for municipal law enforcement. Pursuant to LA R.S. § 3501, many municipal police retirement plans were merged into the Municipal Police Employees Retirement System. However, other specific localities have maintained a degree of control over retirement systems for municipal police. For example: Baton Rouge, Lafayette, New Orleans, and other larger cities have separate pension and relief funds specifically for their city. These different systems can be seen in La R.S. T. 11, Subt. IV, Ch. 3.

Law Enforcement Voices

8 questions were presented to law enforcement and partners to identify opinions regarding the current state of law enforcement in Arkansas. The 3 most commonly mentioned themes for each question are described below.

Please tell me a little bit about your background and how you are connected to this topic. The majority of respondents represented municipal law enforcement. These responses included many Police Chiefs from across the state. There were also many Sheriffs and those with expertise in county related matters who participated. The interviews also included the participation of several members of the Arkansas State Police (ASP). There were no participants with the Arkansas Game and Fish Commission (AGFC). This means the findings under Law Enforcement Voices reflect law enforcement from municipalities, counties, and the ASP — but not from the AGFC.

How well do you feel law enforcement are paid in your department? The most common response was that law enforcement in Arkansas are paid uncompetitive salaries, especially when compared nationally and regionally for the profession. Another common theme found was that county law enforcement, particularly Sheriffs and Deputies, are paid among the lowest salaries on average for law enforcement in Arkansas. This makes it very difficult for counties to recruit and retain officers. Officials stated this was due in large part due to unfunded and underfunded mandates from the State of Arkansas — making it much more difficult to find funding to support higher law enforcement salaries. Another common theme mentioned had to do with members of the Arkansas State Police (ASP), who were reported to fall behind the region in salaries offered to law enforcement officers. However, ASP salaries are becoming more competitive regionally, which will help in addressing the retention and recruitment issues faced by the ASP.

What kind of benefits do law enforcement working in your department receive? One of the most frequently mentioned benefits was the non-contributory retirement that is available to Arkansas State Police (ASP). These benefits are available through the Arkansas State Police Retirement System (ASPRS) which was established by Act 311 in 1951. While contributory in the past, the system is now non-contributory. Other areas of law enforcement mentioned a desire for their respective retirement systems to be non-contributory like ASPRS. Another common theme that arose was the shortcomings of many healthcare systems offered to municipal/city police officers. Notably, all of those who spoke about the healthcare system provided to a municipal/city police officer in their department spoke of concerns regarding high costs that increase dramatically with the addition of family members to the plan. While officers themselves at the municipal/city level often receive healthcare benefits that are covered or affordable, adding a family member or dependent to the plan can often make costs under the plan unbearable. The Local Police and Fire Retirement System (LOPFI) was also heavily mentioned. LOPFI provides tax-exempt benefits pursuant to A.C.A. § 24–10–103. However, a chief concern of municipal/city police officers is that LOPFI is contributory, requiring contributions into the system from members. (LOPFI Member Handbook, 2021).

How do you feel salaries and benefits for law enforcement in Arkansas compare to those offered to law enforcement in other states? The most common response was that salaries and benefits for law enforcement in Arkansas fall below those offered in other states. This was reported among all levels of law enforcement. Additionally, it was heavily mentioned that the salary and benefit situation is improving for members of the ASP. There was a perception among interview participants from a variety of different levels of law enforcement that salaries for state police at the ASP are becoming more regionally competitive — especially with the signing of HB1026. A frequent concern was also mentioned regarding the inability to compete with Texas. This issue was mentioned primarily by participants who were members of the ASP. These participants emphasized that given the size of Texas, we are unable to offer salaries that match those offered in the Lone Star State. This was noted as posing issues for recruitment and retention.

In your opinion, what is the biggest challenge being faced by law enforcement agencies in Arkansas? The most frequently mentioned issue being faced by law enforcement agencies in Arkansas was the issue of retention. Even when law enforcement departments have qualified and quality officers, retaining them for an extended period of time is increasingly difficult. This was reported among all levels of law enforcement in Arkansas. The second most commonly mentioned challenge being faced by law enforcement in Arkansas was recruitment. Law enforcement agencies in Arkansas are facing difficulty in the recruitment of new police officers, partially due to non-competitive salaries and benefits. This was reported among all levels of law enforcement. The third most frequently cited challenge for law enforcement in Arkansas was issues in community relations, with declines in trust and respect for police. This has made retention and recruitment more difficult and has also made it harder to protect public safety.

How is your law enforcement agency fairing in terms of officer recruitment? The most common answer was that law enforcement departments are not faring well in recruitment. Law enforcement from different levels reported challenges in recruitment for their department. Specifically, law enforcement departments on the municipal level and county have reported a significant decline in quality applicants over time. Another common theme mentioned was that to combat challenges in recruitment, law enforcement departments are resorting to new recruiting methods. This includes using new technology and social media to reach a broader pool of applicants. Another common response is that an increasing share of applicants are unqualified. Police departments are reportedly having to rely more heavily on those with little experience. This hits county law enforcement particularly hard as officers with qualifications and experience will move to other levels of law enforcement after serving a few years with the county. This is in part due to the pay differential offered by other levels of law enforcement compared to county law enforcement.

How is your law enforcement agency fairing in terms of officer retention and retirement? The vast majority of participants from a variety of agencies reported challenges in officer retention and retirement. No representatives of departments or organizations who participated in interviews reporting on retention positively. Participants frequently mentioned a double-edged sword of increased difficulty in retention that is worsened by a decline in quality applicants. This has posed vacancy issues among law enforcement. Despite retention and recruitment challenges, participants cited a solid amount of support for law enforcement statewide, reporting that they felt supported by the majority of people within the state.

What kind of policy changes should be made to assist law enforcement in Arkansas? One of the most common recommended policy changes was for the state to free up more funding for law enforcement salaries and to assist in recruitment and retention. The second most commonly suggested change was to improve law enforcement salaries. However, improving law enforcement salaries would likely require the first recommended policy change of freeing up more money for law enforcement salaries, recruitment, and retention. County and municipal law enforcement in particular mentioned this need. These departments are often cash strapped and unable to offer competitive salaries or provide recruitment and retention-based initiatives. This is due to a lack of adequate funding from the state, coupled with unfunded or underfunded mandates. Another policy change frequently mentioned was the need to make LOPFI non-contributory and to provide increased funding from the state to cover the costs of the retirement program.

Recommended Policy Changes

The following policy changes should be made by the Arkansas state legislature to further assist our law enforcement officers and to make the profession in Arkansas more competitive regionally and nationally.

Proposed Change 1: Make APERS benefits non-taxable. Under APERS, benefits become taxable income when they are withdrawn (APERS, 2021). We have 3 options when looking at the approaches of other states. These options are as follows: (1) Make retirement income from APERS completely free from taxation, (2) Increase the amount of APERS retirement benefits that are shielded from state income tax, or (3) Offer a tax deduction benefit for retirement benefits and annuities under APERS. This could be done by amending current statutes or creating a new statute. Solid candidates for amendment would be AR ST § 24–4–606 (governing annuity options), AR ST § 24–4–601 (governing straight life annuities), and AR ST § 24–4–602 (governing annuities upon death). AR ST § 24–4–10, which establishes APERS, could also be amended. However, a new statute could be added as § 24–4–112 to Title 24 Chapter 4 Subchapter 1 of the Arkansas Code.

Proposed Change 2: Increase the amount of benefits from the Arkansas State Police Retirement System (ASPRS) that are exempt from taxation. We have 3 options when looking at Arkansas law and the approaches of other states. These options are as follows: (1) Make retirement income from ASPRS completely tax-exempt, (2) Shield a portion of retirement benefits from ASPRS from taxation, or (3) Offer a tax deduction benefit for retirement benefits and annuities under ASPRS. This could be done by amending current statutes or creating a new statute. One of the statutes that could be amended and that would likely apply to all benefits under the program is A.C.A. § 24–6–203, which establishes the ASPRS. Or the statutes governing each particular type of benefit could be amended, including A.C.A. § 24–6–214 and A.C.A. § 24–6–213. Additionally, a new statute could be added to Title 24 Chapter 6 and each subsection to ensure it applies to all benefit plans. Alternatively, the language could make the tax benefit apply to all ASPRS plans and be placed in Subchapter 2 as the new A.C.A. § 24–6–228.

Proposed Change 3: Provide a permanent tax reduction for active full-time and reserve law enforcement officers. This could be provided by amending current statutes or adding a new statute to the Arkansas Code. However, the most common-sense solution would be to add a new statute to Title 26 Chapter 51 Subchapter 5, which governs tax credits. This is under the Chapter for Income Taxes as related to state taxes. This new statute could be A.C.A. § 26–51–517 and establish a permanent program. The statutory language could mirror that of the Iowa tax benefit seen under IA ST § 422.12, with slight adjustments or be entirely new language.

Proposed Change 4: Allow police forces in certain size cities and counties to form police relief and benefit organizations. This would allow supplemental local benefits for law enforcement with a large degree of local control. Arkansas cities and counties should be permitted to form such relief organizations and funds under state law and to fund this in ways they deem fit. This could be done by making a new subchapter under Title 14 Chapter 16 titled Police Relief Organizations or something similar. This could be Subchapter 9 of Title 14 Chapter 16, with the details of the new law contained in a new statute named A.C.A. § 14–16–901. This would apply the power to form Police Relief Organizations to counties. Similarly, this could apply to cities. Adding a new statute giving police forces in cities of the first class the power to form Police Relief Organizations could be done by adding new language in Subchapter 5 of Title 14 Chapter 43 of the Arkansas Code. This new statute could be A.C.A. § 14–43–510. Similarly, a new statute giving police forces in cities of the second class the power to form Police Relief Organizations could be effectively accomplished through a new statute by adding A.C.A. § 14–44–118 to Chapter 44 of Title 14. If we wanted to expand this ability to the smallest cities/towns in Arkansas, this could be accomplished by adding a new statute to the end of Title 14 Chapter 45 as A.C.A. § 14–45–112.

Proposed Change 5: Increase the salary offered to Arkansas Game and Fish Commission wildlife officers. This would make Arkansas more regionally competitive in salaries for our wildlife officers and narrow the gap between Arkansas and similar comparison states. Through HB1026, Arkansas increased starting salaries for members of the ASP by legislation governing the appropriation for the Arkansas Department of Public Safety. The legislation requires the ASP to implement a new salary administration grid increasing the salary of state police — including base salaries, as new funding becomes available. In the next fiscal session, a larger appropriation could be made for the AGFC. Special language that is not to be incorporated into the Arkansas Code nor published separately as special, local, and temporary law could be passed to establish a new salary administration grid for AGFC wildlife officers. Alternatively, salary levels could be adjusted through legislation in the next fiscal session. Language could be entered assigning a higher base salary than is currently being provided to wildlife officers. Or the maximum annual salary rate available for AGFC wildlife officers could be increased.

Proposed Change 6: Make the Arkansas Local Police and Fire Retirement System (LOPFI) non-contributory. This would make LOPFI a more attractive retirement system and offer a benefit of being non-contributory that is given to many members of the Arkansas State Police Retirement System (ASPRS). This could be implemented by amending current statutes governing LOPFI. A.C.A. § 24–10–404 could be amended by striking all current language in the statute and amending with language that indicates all contributions will come from employers and the state, with the state covering the cost previously upheld by law enforcement contributions. Enacting a new statute could also make LOPFI non-contributory. This would require the full repeal of A.C.A. § 24–10–404. However, a new statute could be added to Title 24 Chapter 10 Subchapter 4 as A.C.A. § 24–10–412 to make the system non-contributory for employee members.

Proposed Change 7: Increased funding from the State for local governments. Municipalities and counties in particular are in need of increased funding from the State. Our local governments are already overburdened with unfunded and underfunded mandates. With more resources and fewer mandates, local governments would be able to offer greater financial support for officers through more competitive salaries and benefits, and through initiatives to improve officer retention and recruitment. There are two primary ways in which the state can free up and provide greater financial support for local governments. One method would be increased appropriations for local governments to raise the annual and entry level salaries of local law enforcement and support benefit programs. Another method would be the State upholding their obligations in unfunded and underfunded mandates. This could be done by picking up the tab for public defenders, who were made state employees under Act 1341 of 1997. Counties continue to cover public defender salaries to a large degree (Spector & Lofton, 2020). Additionally, further increases in the county jail reimbursement rates could be made to match the average costs per inmate that our counties face in housing state inmates (Association of Arkansas Counties & French, 2020; Curtis & Lofton, 2021). Similar initiatives could be adjusted for unfunded and underfunded mandates faced by municipalities.

References

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Alabama Law Enforcement Agency. Employment Information | Alabama Law Enforcement Agency. (n.d.). Retrieved from https://www.alea.gov/about-alea/employment-information

Alabama League of Municipalities. (2018). (rep.). 2018 Wage and Salary Survey City Primary Jobs Report.

Alabama Peace Officers’ Annuity & Benefit Fund. (2022). Retrieved from https://apoabf.alabama.gov/

APERS. (2021). Are My Retirement Benefits Taxable? APERS. Retrieved from https://www.apers.org/blog/99-are-my-retirement-benefits-taxable#:~:text=Once%20you%20retire%20and%20begin%20drawing%20an%20APERS,must%20enter%20them%20on%20your%20yearly%20tax%20return.

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