{"data":{"id":"us-ar/ark.-code-ann.-7-6-222","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 7-6-222","heading":"Tax credits for certain individual political contributions","body":"(a) Pursuant to rules to be adopted by the Department of Finance and Administration, a credit against individual Arkansas income taxes shall be allowed for money contributions made by the taxpayer in a taxable year to one (1) or more of the following: (1) A candidate seeking nomination or election to a public office at an election or to the candidate's campaign committee; (2) An approved political action committee as defined in § 7-6-201 ; or (3) An organized political party as defined in § 7-1-101 . (b) The credit allowed by subsection (a) of this section shall be the aggregate contributions, not to exceed fifty dollars ($50.00), on an individual tax return, or the aggregate contributions, not to exceed one hundred dollars ($100), on a joint return. (c) Credits for contributions qualifying under this section and made prior to April 15 in a calendar year may be applied to the return filed for the previous taxable year. Amended by Act 2019, No. 315,§ 421, eff. 7/24/2019. Init. Meas. 1996, No. 1, § 10; Acts 1999, No. 1446, § 1; 2003, No. 774, § 1; 2005, No. 1284, § 7; 2007, No. 221, § 11.\n\n(a) Pursuant to rules to be adopted by the Department of Finance and Administration, a credit against individual Arkansas income taxes shall be allowed for money contributions made by the taxpayer in a taxable year to one (1) or more of the following: (1) A candidate seeking nomination or election to a public office at an election or to the candidate's campaign committee; (2) An approved political action committee as defined in § 7-6-201 ; or (3) An organized political party as defined in § 7-1-101 .\n\n(1) A candidate seeking nomination or election to a public office at an election or to the candidate's campaign committee;\n\n(2) An approved political action committee as defined in § 7-6-201 ; or\n\n(3) An organized political party as defined in § 7-1-101 .\n\n(b) The credit allowed by subsection (a) of this section shall be the aggregate contributions, not to exceed fifty dollars ($50.00), on an individual tax return, or the aggregate contributions, not to exceed one hundred dollars ($100), on a joint return.\n\n(c) Credits for contributions qualifying under this section and made prior to April 15 in a calendar year may be applied to the return filed for the previous taxable year.","path":["AR Code","Title 7","Chapter 6","Subchapter 2"],"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":"7a70c00dddee9295a906241d3948fe7adb445cc1586d99551215fae556d0c488","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-7-6-220","next":"us-ar/ark.-code-ann.-7-6-223"},"notice":"GroundRules: Original legal text. Not legal advice."}