{"data":{"id":"us-ar/ark.-code-ann.-26-51-2004","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-2004","heading":"Credit granted","body":"There is granted a credit against the state income tax liability of an eligible business of seven percent (7%) of the amount of the total project cost of any project, subject to the limit set out in § 26-51-2005 .","path":["AR Code","Title 26","Chapter 51","Subchapter 20"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"b1c09b01a2c417c7dcf21432aa4e52167edbd5e95e167077e92028b75b2db099","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-2003","next":"us-ar/ark.-code-ann.-26-51-2005"},"notice":"GroundRules: Original legal text. Not legal advice."}