Ark. Code Ann. § 26-51-310: Foreign income exclusion

Title 26 U.S.C. §§ 911 and 912 , as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability.