Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 5 - Tax Credits Generally

• § 26-51-501 - Personal Tax Credits.
  (a) There shall be deducted from the tax after the tax shall have been computed as set forth in the Income Tax Act of...
• § 26-51-502 - Household and Dependent Care Services.
  (a) A credit shall be allowed to individuals against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.,...
• § 26-51-503 - Support of a Child With a Developmental Disability.
  (a) In addition to the state income tax credit permitted by § 26-51-501(a) and (b), any taxpayer in this state who is maintaining, supporting,...
• § 26-51-504 - Income From Sources Outside Arkansas.
  (a) (1) For the purpose of ascertaining the income tax due by an individual resident of Arkansas whose gross income includes income derived from...
• § 26-51-505 - Establishment or Expansion of Manufacturing Enterprise.
  (a) There shall be allowed a credit against the tax imposed by the Income Tax Act of 1929 § 26-51-101 et seq., § 26-51-205,...
• § 26-51-506 - Tax Credit for Waste Reduction, Reuse, or Recycling Equipment -- Eligibility.
  (a) The intent and purpose of this section is to increase capacity in the State of Arkansas for the use of recovered materials.(b) As...
• § 26-51-507 - Employer-Provided Child Care -- As Qualified Under § 26-52-401.
  (a) A business which qualifies for the exemption from the gross receipts tax under former § 26-52-401(29) shall be allowed an income tax credit...
• § 26-51-508 - Employer-Provided Child Care -- As Qualified Under § 26-52-516 or § 26-53-132.
  (a) A business which qualifies for the refund of the gross receipts tax or compensating use tax under § 26-52-516 or § 26-53-132 shall...
• § 26-51-509 - Youth Apprenticeship Program.
  (a) As used in this section: (1) "Department" means the Department of Finance and Administration; (2) "Office" means the Office of Apprenticeship of the...
• § 26-51-510 - [Repealed.]
• § 26-51-511 - Coal Mining, Producing, and Extracting.
  (a) As used in this section: (1) "Coal mining enterprise" means: (A) An Arkansas taxpayer primarily engaged in surface or highwall mining, producing, or...
• § 26-51-512 - Rice Straw Tax Credit.
  (a) As used in this section: (1) "End user" means a person who purchases and uses rice straw for processing, manufacturing, generating energy, or...
• § 26-51-513 - Arkansas Historic Rehabilitation Income Tax Credit.
  (a) In addition to any income tax credit not related to the same eligible property for which a taxpayer qualifies, the taxpayer is allowed...
• § 26-51-514 - Cigarette Receptacle Tax Credit [Effective If Contingency in Acts 2009, No. 1500, § 2 is Met].
  (a) As used in this section, "cigarette receptacle" means a receptacle or urn specifically designed for the disposal of cigarette litter such as cigarette...

Last modified: November 15, 2016