{"data":{"id":"us-ar/ark.-code-ann.-26-51-2202","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-2202","heading":"Purpose","body":"The purpose of this subchapter is to encourage economic development and community revitalization within existing state and federal infrastructure by providing an income tax credit to promote the rehabilitation of historic structures throughout Arkansas.","path":["AR Code","Title 26","Chapter 51","Subchapter 22"],"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":"9a9ce946c1a9cbbff405bbadf4ae44e0b4b32e4fc83f88f735530a9d3a0fdb82","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-2201","next":"us-ar/ark.-code-ann.-26-51-2203"},"notice":"GroundRules: Original legal text. Not legal advice."}