Ark. Code Ann. § 11-4-213: Allowance for furnishing board, lodging, apparel, etc

(a) An employer of an employee engaged in an occupation in which board, lodging, apparel, or other items and services are customarily and regularly furnished to the employee for his or her benefit is entitled to an allowance for the reasonable value of board, lodging, apparel, or other items and services as part of the hourly wage rate provided in § 11-4-210 in an amount not to exceed the fair and reasonable cost of the board, lodging, apparel, or other items and services.

(b) The determination of reasonable cost of the board, lodging, apparel, or other items and services shall be based on 29 U.S.C. § 203(m) , as it existed on January 1, 2019, and 29 C.F.R. § 531.1 et seq.