{"data":{"id":"us-ar/ark.-code-ann.-26-51-461","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-461","heading":"Deduction - Research and development","body":"Title 26 U.S.C. §§ 174 and 280C , as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability.","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":"6a08e81f49b45b0eb73cd76b40b37b6e9f1d7849091e23022ad567c4cc669f11","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-460","next":"us-ar/ark.-code-ann.-26-51-501"},"notice":"GroundRules: Original legal text. Not legal advice."}