Opinion No.

The Honorable Julia Hughes Jones State Auditor 230 State Capitol Little Rock, Arkansas 72201

Dear Ms. Jones:

This is in response to your request for an opinion concerning the public relations reimbursements of certain public officials, recent changes in the federal income tax laws, and Amendment 56 to the Arkansas Constitution.

Specifically, you have noted that the Arkansas Constitution, Amendment 56, limits the salaries of constitutional officers and members of the General Assembly. You also note that "[t]he recent passage of the `Technical Miscellaneous Revenue Act of 1988' (TAMRA), P.L.…