Registration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
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VietnameseRegistration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
Registration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
Registration is now open for the 2026 Fraud and Consumer Protection Summit. Click here to register.
Question: Is the custodian’s decision to withhold the requested employee-evaluation records consistent with the FOIA?
Brief Response: Yes, the custodian’s decision to withhold the evaluation records of employees who have not been suspended or terminated is consistent with the FOIA.
Request for review and approval of an Intergovernmental Agreement between Central Arkansas Water and the North Little Rock Wastewater Utility.
Brief Response: After reviewing the Intergovernmental Agreement, I have determined that the Interlocal Cooperation Act does not apply; therefore, my approval is not required.
Question: Does Act 839 of 2025 exempt from taxation sources of Name, Image, and Likeness (“NIL”) income other than compensation received from an institution of higher education or income received through a revenue-sharing arrangement.
Brief Response: The NIL tax exemption would not apply to direct payments made by a private business (or any other entity that is not an institution of higher education) to a student-athlete for the use of his or her NIL. Further, a student-athlete could not claim a tax exemption for NIL-related income from a private business under the guise of a payment to an “employee” of an institution of higher education. But whether an exemption applies to any particular income is a fact-specific issue and any factual dispute concerning the applicability of an exemption should be resolved initially by the Department of Finance and Administration.
