Ark. Code Ann. § 6-5-307: Classroom teacher salary requirement

(a) Any increase in Educational Excellence Trust Fund funds allocated for teacher salaries shall be used by school districts to provide salary increases for current licensed personnel positions and for no other purpose, except that required Social Security and teacher retirement matching required to be paid by the school districts for licensed personnel positions may be paid from the funds.

(b) Educational Excellence Trust Fund funds allocated for teacher salaries shall be disbursed by the Division of Elementary and Secondary Education to a school district in accordance with the foundation funding amount under § 6-20-2305 .

(c) In determining whether a school district has had an increase in Educational Excellence Trust Fund funds allocated for teacher salaries, any annual increase in the Educational Excellence Trust Fund funds must exceed the level of the prior fiscal year to be classified as an increase.

(d) "Salary increase", as used in this section, includes increments for experience or advanced hours or degrees.

(e) The division may promulgate rules to administer this section.