{"data":{"id":"us-ar/ark.-code-ann.-26-51-310","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-310","heading":"Foreign income exclusion","body":"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.","path":["AR Code","Title 26","Chapter 51","Subchapter 3"],"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":"74b66d2391457829c6bb757a1eafb611b847513371e27071eb7d0cd048e8ac83","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-309","next":"us-ar/ark.-code-ann.-26-51-311"},"notice":"GroundRules: Original legal text. Not legal advice."}