Home/Arkansas/Statutes/Title: 26/§ 26-51-461
Arkansas Statutes

§ 26-51-461 — Deduction - Research and development

Arkansas·Title 26
Title 26 U.S.C. §§ 174 and 280C , as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability.

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Related

§ 174
26 U.S.C. § 174
§ 280C
26 U.S.C. § 280C

Legislative History

Added by Act 2019, No. 870,§ 14, eff. for tax years beginning on or after 1/1/2019.

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