Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-51-420: Deductions - Education service cooperative contributions

Where this section sits in the code

AR Code
Title 26
Chapter 51
Subchapter 4

Education service cooperatives created under The Education Service Cooperative Act of 1985, § 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by § 26-51-201 et seq.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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