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

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

Arkansas § 26-51-461
JurisdictionArkansas
Title26

This text of Arkansas § 26-51-461 (Deduction - Research and development) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 26-51-461 (2026).

Text

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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Arkansas § 26-51-461, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-461.