Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 16 - Youth Apprenticeship/work-Based Learning Program Tax Credit
§ 26-51-1601 - Legislative Findings and Intent.
The General Assembly finds that some of the youth apprenticeship/work-based learning programs in the state, while of high quality and standards, are not in...
§ 26-51-1602 - Definitions.
As used in this subchapter: (1) "Department" means the Department of Finance and Administration; (2) "Division" means the Department of Career Education; and (3)...
§ 26-51-1603 - Credit Permitted.
A taxpayer who employs a youth apprentice in an apprenticeship/work-based learning program which meets the standards of program design for nationally recognized curriculum and/or...
§ 26-51-1604 - Claiming the Credit.
To claim the benefits of this subchapter, a taxpayer must obtain certification from the Department of Career Education certifying to the Revenue Division of...
§ 26-51-1606 - Rules and Regulations.
The Revenue Division of the Department of Finance and Administration shall promulgate such rules and regulations as may be deemed necessary to carry out...