Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 19 - Employee Tuition Reimbursement Tax Credit

• § 26-51-1901 - Legislative Intent.
  It is recognized that the reimbursement or payment by an employer of or for tuition for employee training or courses that aid in improving...
• § 26-51-1902 - Creation of Tax Incentive.
  (a) There shall be allowed a credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., equal...
• § 26-51-1903 - Eligibility.
  The following types of businesses are eligible for the tax benefit provided by § 26-51-1902: (1) A manufacturer classified in sectors 31-33 in the...

Last modified: November 15, 2016