{"data":{"id":"us-ar/ark.-code-ann.-26-51-445","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-445","heading":"Adoption expenses","body":"(a) Title 26 U.S.C. § 23 , as in effect on January 2, 2013, and 26 U.S.C. § 36C , as in effect on January 2, 2013, are adopted for purposes of determining the allowable credit for adoption-related fees, costs, and expenses paid or incurred by a taxpayer. (b) (1) The amount of credit allowed against Arkansas income tax due is twenty percent (20%) of the federal credit as calculated under 26 U.S.C. §§ 23 and 36C . (2) The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of income tax otherwise due. Amended by Act 2013, No. 1254,§ 12, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1995, No. 535, §§ 1-4; 1997, No. 951, § 32; 1999, No. 1126, § 38; 2003, No. 663, § 11; 2011, No. 787, § 30.\n\n(a) Title 26 U.S.C. § 23 , as in effect on January 2, 2013, and 26 U.S.C. § 36C , as in effect on January 2, 2013, are adopted for purposes of determining the allowable credit for adoption-related fees, costs, and expenses paid or incurred by a taxpayer.\n\n(b) (1) The amount of credit allowed against Arkansas income tax due is twenty percent (20%) of the federal credit as calculated under 26 U.S.C. §§ 23 and 36C . (2) The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of income tax otherwise due.\n\n(1) The amount of credit allowed against Arkansas income tax due is twenty percent (20%) of the federal credit as calculated under 26 U.S.C. §§ 23 and 36C .\n\n(2) The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of income tax otherwise due.","path":["AR Code","Title 26","Chapter 51","Subchapter 4"],"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":"677a1715e40a4f32a1207a2c06dcd0677ce6f09a82143af9bc7090e07b33f1aa","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-444","next":"us-ar/ark.-code-ann.-26-51-446"},"notice":"GroundRules: Original legal text. Not legal advice."}