Arkansas Code Title 20. Public Health and Welfare § 20-76-210. Home health care--Taxation

(a) The appropriate division of the Department of Human Services is authorized to pay the employer's portion of contributions and withholdings required by the federal and state income tax laws, the Federal Insurance Contributions Act,  1 the Workers' Compensation Law, § 11-9-101 et seq., and the Division of Workforce Services Law, § 11-10-101 et seq., in all cases wherein the homemaker and home health aid trainee is participating in the subsidized employment project to prevent premature nursing home care.

(b) The appropriate division shall report, pay, or contribute the amounts from the appropriation for paying grants under this project.

(c) Beneficiaries or trainees under this program shall not be eligible to participate in the Arkansas Public Employees’ Retirement System but shall be entitled to receive sick and vacation leave as provided for state employees.