Arkansas § 7-6-222 Tax credits for certain individual political contributions

Arkansas Statutes

§ 7-6-222 — Tax credits for certain individual political contributions

Arkansas § 7-6-222

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This text of Arkansas § 7-6-222 (Tax credits for certain individual political contributions) 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. § 7-6-222 (2026).

Text

(a)Pursuant to rules to be adopted by the Department of Finance and Administration, a credit against individual Arkansas income taxes shall be allowed for money contributions made by the taxpayer in a taxable year to one (1) or more of the following:

(1)A candidate seeking nomination or election to a public office at an election or to the candidate's campaign committee;

(2)An approved political action committee as defined in § 7-6-201 ; or (3) An organized political party as defined in § 7-1-101 .

(b)The credit allowed by subsection (a) of this section shall be the aggregate contributions, not to exceed fifty dollars ($50.00), on an individual tax return, or the aggregate contributions, not to exceed one hundred dollars ($100), on a joint return.

(c)Credits for contributions qualifyin

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(a) Pursuant to rules to be adopted by the Department of Finance and Administration, a credit against individual Arkansas income taxes shall be allowed for money contributions made by the taxpayer in a taxable year to one (1) or more of the following: (1) A candidate seeking nomination or election to a public office at an election or to the candidate's campaign committee; (2) An approved political action committee as defined in § 7-6-201 ; or (3) An organized political party as defined in § 7-1-101 . (b) The credit allowed by subsection (a) of this section shall be the aggregate contributions, not to exceed fifty dollars ($50.00), on an individual tax return, or the aggregate contributions, not to exceed one hundred dollars ($100), on a joint return. (c) Credits for contributions qualifying under this section and made prior to April 15 in a calendar year may be applied to the return filed for the previous taxable year.

Legislative History

Amended by Act 2019, No. 315,§ 421, eff. 7/24/2019. Init. Meas. 1996, No. 1, § 10; Acts 1999, No. 1446, § 1; 2003, No. 774, § 1; 2005, No. 1284, § 7; 2007, No. 221, § 11.