Ark. Code Ann. § 25-1-602: Taxpayer resource transaction prohibited

(a) Except as provided by subsections (b) and (c) of this section, a governmental entity may not enter into a taxpayer resource transaction with an abortion provider or an affiliate of an abortion provider. (b) Subsection (a) of this section does not apply to a taxpayer resource transaction that is subject to a federal law in conflict with subsection (a) of this section as determined and confirmed in writing by the Attorney General. (c) Subsection (a) of this section does not apply to: (1) A hospital licensed under the laws of this state; (2) A state hospital; (3) A teaching hospital of a public or private institution of higher education; or (4) An accredited residency program providing training to resident physicians. (d) Subsection (c) of this section shall not permit the use of taxpayer funds to pay for an abortion. Added by Act 2021, No. 561,§ 2, eff. 7/28/2021.

(a) Except as provided by subsections (b) and (c) of this section, a governmental entity may not enter into a taxpayer resource transaction with an abortion provider or an affiliate of an abortion provider.

(b) Subsection (a) of this section does not apply to a taxpayer resource transaction that is subject to a federal law in conflict with subsection (a) of this section as determined and confirmed in writing by the Attorney General.

(c) Subsection (a) of this section does not apply to: (1) A hospital licensed under the laws of this state; (2) A state hospital; (3) A teaching hospital of a public or private institution of higher education; or (4) An accredited residency program providing training to resident physicians.

(1) A hospital licensed under the laws of this state;

(2) A state hospital;

(3) A teaching hospital of a public or private institution of higher education; or

(4) An accredited residency program providing training to resident physicians.

(d) Subsection (c) of this section shall not permit the use of taxpayer funds to pay for an abortion.