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21-13-111. State income tax deductions — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
21-13-111. State income tax deductions — Definition.
(a) In computing net income for the purpose of the Arkansas income tax levied by § 26-51-201, there shall be allowed as deductions, in addition to all other deductions allowed by law:
(1)(A) A deduction for mileage for necessary travel in connection with voluntary service to a department, at the rate provided by law or appropriate travel rule applicable to travel made by paid employees of a department for a volunteer who uses his or her personal motor vehicles for official travel, for which the volunteer has not received reimbursement from public funds; and
(B) A deduction for unreimbursed meals, lodging, and transportation other than mileage as noted above, or other out-of-pocket expenses incurred by the volunteer in voluntary service to a department for which he or she has not received reimbursement from public funds, but which would be reimbursable if incurred by paid employees of a department acting within the scope of their employment; and
(2)(A) A deduction for mileage traveled in the use of a personal motor vehicle and for expenses incurred for meals, lodging, and transportation expenses other than mileage, and other out-of-pocket expenses incurred by a volunteer for volunteer work for a charitable organization for which reimbursement has not been received shall be allowed in the same amount and for the same purposes as now allowed under the state income tax laws applicable to business expenses.
(B) As used in subdivision (a)(2) of this section, “charitable organization” shall include, in addition to a department, any private nonprofit corporation, association, or group which is recognized by the laws of this state as performing a nonprofit charitable purpose benefiting citizens of this state.
(b) I
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-13-111
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:21-13-111
Source file: gov.ar.code.title.21.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4da890d3ce5d9ff6dcd6ce2a17e9e6287fcc4d481045782a6e47f0f674d40523
Source location: content.xml paragraph 8183
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21-13-111. State income tax deductions — Definition.
(a) In computing net income for the purpose of the Arkansas income tax levied by § 26-51-201, there shall be allowed as deductions, in addition to all other deductions allowed by law:
(1)(A) A deduction for mileage for necessary travel in connection with voluntary service to a department, at the rate provided by law or appropriate travel rule applicable to travel made by paid employees of a department for a volunteer who uses his or her personal motor vehicles for official travel, for which the volunteer has not received reimbursement from public funds; and
(B) A deduction for unreimbursed meals, lodging, and transportation other than mileage as noted above, or other out-of-pocket expenses incurred by the volunteer in voluntary service to a department for which he or she has not received reimbursement from public funds, but which would be reimbursable if incurred by paid employees of a department acting within the scope of their employment; and
(2)(A) A deduction for mileage traveled in the use of a personal motor vehicle and for expenses incurred for meals, lodging, and transportation expenses other than mileage, and other out-of-pocket expenses incurred by a volunteer for volunteer work for a charitable organization for which reimbursement has not been received shall be allowed in the same amount and for the same purposes as now allowed under the state income tax laws applicable to business expenses.
(B) As used in subdivision (a)(2) of this section, “charitable organization” shall include, in addition to a department, any private nonprofit corporation, association, or group which is recognized by the laws of this state as performing a nonprofit charitable purpose benefiting citizens of this state.
(b) It is the purpose and intent of this section that deduction for expenses incurred by volunteers in connection with the performance of voluntary services for charitable organizations in this state and for public agencies and departments as authorized in this chapter shall be deductible in computing net income under the Arkansas individual income tax law, for the same purposes and in the same manner as now provided by the state income tax law applicable to business expenses in computing net income for state income tax purposes.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-201. Individuals, trusts, and estates — Definition.
(a) For tax years beginning on and after January 1, 2014, a tax is imposed upon, and with respect to, the entire income of every resident, individual, trust, or estate. The tax shall be levied, collected, and paid annually upon the entire net income as defined and computed in this chapter at the following rates, giving effect to the tax credits provided hereafter, in the manner set forth:
(1) On the first four thousand two hundred ninety-nine dollars ($4,299) of net income or any part thereof, nine-tenths percent (0.9%);
(2) On the next four thousand one hundred dollars ($4,100) of net income or any part thereof, two and five-tenths percent (2.5%);
(3) On the next four thousand two hundred dollars ($4,200) of net income or any part thereof, three and five-tenths percent (3.5%);
(4) On the next eight thousand four hundred dollars ($8,400) of net income or any part thereof, four and five-tenths percent (4.5%);
(5) On the next fourteen thousand one hundred dollars ($14,100) of net income or any part thereof, six percent (6%);
(6) On net income of thirty-five thousand one hundred dollars ($35,100) and above, seven percent (7%);
(7) Every resident, individual, trust, or estate having net income greater than or equal to twenty-two thousand two hundred dollars ($22,200), but less than or equal to seventy-nine thousand three hundred dollars ($79,300), shall determine the amount of income tax due under this subsection in accordance with the table set forth below:
From Less Than or Equal To Rate $0 $4,499 0.75% $4,500 $8,899 2.5% $8,900 $13,399 3.5% $13,400 $22,199 4.5% $22,200 $37,199 5% $37,200 $79,300 5.9%
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(8) Every resident, individual, trust, or estate having net
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-201. This identifies an authority to review, not proof of applicability.