Browse Arkansas Code titles and sections
26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions.
(a) As used in this section:
(1) “Head of household” means the same as defined in 26 U.S.C. § 2(b), as in effect on January 1, 2011; and
(2) “Qualifying widow or widower” means the “surviving spouse” as defined in 26 U.S.C. § 2(a), as in effect on January 1, 2011.
(b)(1) Beginning with tax year 2010, the following taxpayers are exempt from state individual income tax:
(A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year;
(B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year;
(C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and
(D) A head of household or qualifying widow or widower with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year.
(2) Beginning with tax year 2011:
(A) A head of household or qualifying widow or widower with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and
(B) A head of household or qualifying widow or widower with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustme
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-301
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:26-51-301
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 15d7373ed21f04eb5f95d0f3194d123b8d8709fa518ea7c0b072844541821279
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26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions.
(a) As used in this section:
(1) “Head of household” means the same as defined in 26 U.S.C. § 2(b), as in effect on January 1, 2011; and
(2) “Qualifying widow or widower” means the “surviving spouse” as defined in 26 U.S.C. § 2(a), as in effect on January 1, 2011.
(b)(1) Beginning with tax year 2010, the following taxpayers are exempt from state individual income tax:
(A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year;
(B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year;
(C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and
(D) A head of household or qualifying widow or widower with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year.
(2) Beginning with tax year 2011:
(A) A head of household or qualifying widow or widower with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and
(B) A head of household or qualifying widow or widower with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax.
(c)(1) Beginning with tax year 2010, the following taxpayers are eligible for a low-income tax credit:
(A) A single individual whose gross income for the taxable year is ten thousand six hundred eighty-two dollars ($10,682) or more but less than fourteen thousand dollars ($14,000);
(B) A married couple filing jointly with one (1) or fewer dependents whose gross income for the taxable year is eighteen thousand twelve dollars ($18,012) or more but less than twenty-two thousand four hundred dollars ($22,400);
(C) A married couple filing jointly with two (2) or more dependents whose gross income for the taxable year is twenty-one thousand six hundred seventy-seven dollars ($21,677) or more but less than twenty-seven thousand eight hundred dollars ($27,800); and
(D) A head of household or a qualifying widow or widower with one (1) or more dependents whose gross income for the taxable year is fifteen thousand one hundred eighty-five dollars ($15,185) or more but less than nineteen thousand six hundred dollars ($19,600).
(2) Beginning with tax year 2011:
(A) A head of household or a qualifying widow or widower with one (1) or fewer dependents whose gross income for the taxable year is more than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of nineteen thousand six hundred dollars ($19,600) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit; and
(B) A head of household or a qualifying widow or widower with two (2) or more dependents whose gross income for the taxable year is more than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of twenty-two thousand two hundred dollars ($22,200) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit.
(d)(1) For income tax year 2010, the low-income tax credit in subdivision (c)(1) of this section shall be determined in accordance with the tables below, based upon the taxpayer's filing status:
Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701 $10,800 $129 $10,801 $10,900 $125 $10,901 $11,000 $121 $11,001 $11,100 $117 $11,101 $11,200 $113 $11,201 $11,300 $109 $11,301 $11,400 $105 $11,401 $11,500 $101 $11,501 $11,600 $97 $11,601 $11,700 $93 $11,701 $11,800 $89 $11,801 $11,900 $85 $11,901 $12,000 $81 $12,001 $12,100 $77 $12,101 $12,200 $73 $12,201 $12,300 $69 $12,301 $12,400 $65 $12,401 $12,500 $61 $12,501 $12,600 $57 $12,601 $12,700 $53 $12,701 $12,800 $49 $12,801 $12,900 $45 $12,901 $13,000 $41 $13,001 $13,100 $37 $13,101 $13,200 $33 $13,201 $13,300 $29 $13,301 $13,400 $25 $13,401 $13,500 $21 $13,501 $13,600 $17 $13,601 $13,700 $13 $13,701 $13,800 $9 $13,801 $13,900 $5 $13,901 $14,000 $1 Married Filing Jointly With One (1) or Fewer Dependents From Less Than Credit $18,012 $18,100 $302 $18,101 $18,200 $295 $18,201 $18,300 $288 $18,301 $18,400 $281 $18,401 $18,500 $274 $18,501 $18,600 $267 $18,601 $18,700 $260 $18,701 $18,800 $253 $18,801 $18,900 $246 $18,901 $19,000 $239 $19,001 $19,100 $232 $19,101 $19,200 $225 $19,201 $19,300 $218 $19,301 $19,400 $211 $19,401 $19,500 $204 $19,501 $19,600 $197 $19,601 $19,700 $190 $19,701 $19,800 $183 $19,801 $19,900 $176 $19,901 $20,000 $169 $20,001 $20,100 $162 $20,101 $20,200 $155 $20,201 $20,300 $148 $20,301 $20,400 $141 $20,401 $20,500 $134 $20,501 $20,600 $127 $20,601 $20,700 $120 $20,701 $20,800 $113 $20,801 $20,900 $106 $20,901 $21,000 $99 $21,001 $21,100 $92 $21,101 $21,200 $85 $21,201 $21,300 $78 $21,301 $21,400 $71 $21,401 $21,500 $64 $21,501 $21,600 $57 $21,601 $21,700 $50 $21,701 $21,800 $43 $21,801 $21,900 $36 $21,901 $22,000 $29 $22,001 $22,100 $22 $22,101 $22,200 $15 $22,201 $22,300 $8 $22,301 $22,400 $1 Married Filing Jointly With Two (2) or More Dependents From Less Than Credit $21,677 $21,700 $432 $21,701 $21,800 $425 $21,801 $21,900 $418 $21,901 $22,000 $411 $22,001 $22,100 $404 $22,101 $22,200 $397 $22,201 $22,300 $390 $22,301 $22,400 $383 $22,401 $22,500 $376 $22,501 $22,600 $369 $22,601 $22,700 $362 $22,701 $22,800 $355 $22,801 $22,900 $348 $22,901 $23,000 $341 $23,001 $23,100 $334 $23,101 $23,200 $327 $23,201 $23,300 $320 $23,301 $23,400 $313 $23,401 $23,500 $306 $23,501 $23,600 $299 $23,601 $23,700 $292 $23,701 $23,800 $285 $23,801 $23,900 $278 $23,901 $24,000 $271 $24,001 $24,100 $264 $24,101 $24,200 $257 $24,201 $24,300 $250 $24,301 $24,400 $243 $24,401 $24,500 $236 $24,501 $24,600 $229 $24,601 $24,700 $222 $24,701 $24,800 $215 $24,801 $24,900 $208 $24,901 $25,000 $201 $25,001 $25,100 $194 $25,101 $25,200 $187 $25,201 $25,300 $180 $25,301 $25,400 $173 $25,401 $25,500 $166 $25,501 $25,600 $159 $25,601 $25,700 $152 $25,701 $25,800 $145 $25,801 $25,900 $138 $25,901 $26,000 $131 $26,001 $26,100 $124 $26,101 $26,200 $117 $26,201 $26,300 $110 $26,301 $26,400 $103 $26,401 $26,500 $96 $26,501 $26,600 $89 $26,601 $26,700 $82 $26,701 $26,800 $75 $26,801 $26,900 $68 $26,901 $27,000 $61 $27,001 $27,100 $54 $27,101 $27,200 $47 $27,201 $27,300 $40 $27,301 $27,400 $33 $27,401 $27,500 $26 $27,501 $27,600 $19 $27,601 $27,700 $12 $27,701 $27,800 $5 Head of Household/Qualifying Widow or Widower With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011 From Less Than Credit $15,185 $15,200 $270 $15,201 $15,300 $264 $15,301 $15,400 $258 $15,401 $15,500 $252 $15,501 $15,600 $246 $15,601 $15,700 $240 $15,701 $15,800 $234 $15,801 $15,900 $228 $15,901 $16,000 $222 $16,001 $16,100 $216 $16,101 $16,200 $210 $16,201 $16,300 $204 $16,301 $16,400 $198 $16,401 $16,500 $192 $16,501 $16,600 $186 $16,601 $16,700 $180 $16,701 $16,800 $174 $16,801 $16,900 $168 $16,901 $17,000 $162 $17,001 $17,100 $156 $17,101 $17,200 $150 $17,201 $17,300 $144 $17,301 $17,400 $138 $17,401 $17,500 $132 $17,501 $17,600 $126 $17,601 $17,700 $120 $17,701 $17,800 $114 $17,801 $17,900 $108 $17,901 $18,000 $102 $18,001 $18,100 $96 $18,101 $18,200 $90 $18,201 $18,300 $84 $18,301 $18,400 $78 $18,401 $18,500 $72 $18,501 $18,600 $66 $18,601 $18,700 $60 $18,701 $18,800 $54 $18,801 $18,900 $48 $18,901 $19,000 $42 $19,001 $19,100 $36 $19,101 $19,200 $30 $19,201 $19,300 $24 $19,301 $19,400 $18 $19,401 $19,500 $12 $19,501 $19,600 $6
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(2) For income tax year 2011, the low-income tax credit in subdivision (c)(2)(B) of this section shall be determined using the 2010 base-year table below and adding the yearly cost-of-living adjustment provided in subsection (e) of this section:
Head of Household/Qualifying Widow or Widower With Two (2) or More Dependents From Less Than Credit $18,101 $18,200 $365 $18,201 $18,300 $356 $18,301 $18,400 $347 $18,401 $18,500 $338 $18,501 $18,600 $329 $18,601 $18,700 $320 $18,701 $18,800 $311 $18,801 $18,900 $302 $18,901 $19,000 $293 $19,001 $19,100 $284 $19,101 $19,200 $275 $19,201 $19,300 $266 $19,301 $19,400 $257 $19,401 $19,500 $248 $19,501 $19,600 $239 $19,601 $19,700 $230 $19,701 $19,800 $221 $19,801 $19,900 $212 $19,901 $20,000 $203 $20,001 $20,100 $194 $20,101 $20,200 $185 $20,201 $20,300 $176 $20,301 $20,400 $167 $20,401 $20,500 $158 $20,501 $20,600 $149 $20,601 $20,700 $140 $20,701 $20,800 $131 $20,801 $20,900 $122 $20,901 $21,000 $113 $21,001 $21,100 $104 $21,101 $21,200 $95 $21,201 $21,300 $86 $21,301 $21,400 $77 $21,401 $21,500 $68 $21,501 $21,600 $59 $21,601 $21,700 $50 $21,701 $21,800 $41 $21,801 $21,900 $32 $21,901 $22,000 $23 $22,001 $22,100 $14 $22,101 $22,200 $5
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(e)(1) For tax years beginning on or after January 1, 2010, for purposes of determining the exemptions from income tax in subsection (b) of this section and determining eligibility for the low-income tax credit in this section, the gross income amounts in subsections (b) and (c) of this section shall be adjusted annually by the cost-of-living adjustment for the current calendar year, rounded to the nearest whole dollar.
(2) For purposes of this subsection, the cost-of-living adjustment for any calendar year is the percentage, if any, not to exceed three percent (3%) by which the Consumer Price Index for the current calendar year exceeds the Consumer Price Index for the preceding calendar year.
(3) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year.
(4) As used in this subsection, “Consumer Price Index” means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor.
(f) For tax years beginning on or after January 1, 2010, following the cost-of-living adjustment for the Consumer Price Index as provided in subsection (e) of this section, the low-income tax credit in this section and the gross income limitations outlined in the tables in subsection (d) of this section shall be adjusted annually using the following method:
(1) For a single individual, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(A) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by four dollars ($4.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount;
(2) For a married couple filing jointly with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(B) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount;
(3) For a married couple filing jointly with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(C) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount;
(4) For a head of household or qualifying widow or widower with one (1) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(D) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or
(5) Beginning with tax year 2011:
(A) For a head of household or qualifying widow or widower with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(A) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or
(B) For a head of household or qualifying widow or widower with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(B) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by nine dollars ($9.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount.
(g) For the purpose of determining eligibility for the low-income tax credit in this section, income from all sources shall be used in determining the gross income of the taxpayer regardless of whether the income is taxable in Arkansas.
(h) A taxpayer is not eligible for the low-income tax credit in this section if the taxpayer claims an exemption in § 26-51-306 or § 26-51-307, or if the taxpayer itemizes deductions.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definition of surviving spouse**
(1) **In general** — For purposes of section 1, the term “surviving spouse” means a taxpayer—
(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
(2) **Limitations** — Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse—
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer’s taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof).
(3) **Special rule where deceased spouse was in missing status** — If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B):
(A) the date on which the determination is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 2. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 56
TITLE 26—INTERNAL REVENUE CODE
§ 2
ance as may be necessary to carry out the provisions of
this order, subject to the availability of appropriations;
and may work with established or ad hoc committees
and interagency groups.
SEC. 4. Interagency Coordination. (a) [Amended Ex.
Ord. No. 14008, set out as a note under section 4321 of
Title 42, The Public Health and Welfare.]
(b) [Amended Ex. Ord. No. 12898, set out as a note
under section 4321 of Title 42.]
(c) [Amended Ex. Ord. No. 14052, set out as a note
under section 101 of Title 23, Highways.]
SEC. 5. General Provisions. (a) Nothing in this order
shall be construed to impair or otherwise affect:
(i) the authority granted by law to an executive de-
partment or agency, or the head thereof; or
(ii) the functions of the Director of the Office of Man-
agement and Budget relating to budgetary, administra-
tive, or legislative proposals.
(b) This order shall be implemented consistent with
applicable law and subject to the availability of appro-
priations.
(c) This order is not intended to, and does not, create
any right or benefit, substantive or procedural, enforce-
able at law or in equity by any party against the
United States, its departments, agencies, or entities,
its officers, employees, or agents, or any other person.
J.R. BIDEN, JR.
§ 2. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term ‘‘sur-
viving spouse’’ means a taxpayer—
(A) whose spouse died during either of his
two taxable years immediately preceding
the taxable year, and
(B) who maintains as his home a household
which constitutes for the taxable year the
principal place of abode (as a member of
such household) of a dependent (i) who
(within the meaning o
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 2. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-306. Compensation and benefits from military service — Definitions.
(a)(1)(A) For tax years beginning before January 1, 2007, no member of the armed services of the United States shall be liable for or required to pay any income tax on the first six thousand dollars ($6,000) of service pay or allowances.
(B)(i) For tax years 2005 and 2006, enlisted personnel of the armed services of the State of Arkansas or of the United States shall not be liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowances.
(ii) For tax years 2005 and 2006, an officer or a warrant officer of the armed services of the State of Arkansas or of the United States is only entitled to the exemption in subdivision (a)(1)(A) of this section and is not entitled to the exemption in subdivision (a)(1)(B)(i) of this section.
(C) For tax years beginning on and after January 1, 2007, any member of the armed services of the State of Arkansas or the United States is not liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowance.
(D) The service pay or allowance received by an active duty member of the armed forces is exempt from the income tax imposed under this chapter.
(2) The compensation and benefits are declared exempt, to the extent of the amounts provided in subdivision (a)(1) of this section, from the state income tax.
(3) All service pay or allowances of members of the armed services of the State of Arkansas or the United States in excess of the amounts provided in subdivision (a)(1) of this section shall be subject to the state income tax, unless otherwise provided for in this section.
(4)(A) Title 26 U.S.C. §§ 112 and 692, as in effect on January 1, 2007, regardin
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-306
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 26-51-306. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-307. Retirement or disability benefits — Definition.
(a)(1) The first six thousand dollars ($6,000) of benefits received by a resident of this state from an individual retirement account or the first six thousand dollars ($6,000) of retirement benefits received by a resident of this state from public or private employment-related retirement systems, plans, or programs, regardless of the method of funding for these systems, plans, or programs, is exempt from the state income tax.
(2)(A) Only individual retirement account benefits received by an individual retirement account participant after reaching fifty-nine and one-half (59½) years of age qualify for the exemption.
(B) The only other distributions or withdrawals from an individual retirement account that qualify for the exemption before the individual retirement account participant reaches fifty-nine and one-half (59½) years of age are those made on account of the participant's death or disability.
(C) All other premature distributions or early withdrawals, including without limitation those taken for medical-related expenses, higher education expenses, or a first-time home purchase, do not qualify for the exemption.
(b)(1)(A) Except as provided in subdivision (b)(2) of this section and subsection (e) of this section, the exemption provided for in subsection (a) of this section for benefits received from an individual retirement account or from a public or private employment-related retirement system, plan, or program is the only exemption from the state income tax allowed for benefits received from an individual retirement account or from any publicly or privately supported employment-related retirement system, plan, or program, excepting only benefits received under systems, plans, or programs which
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-307
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 26-51-307. This identifies an authority to review, not proof of applicability.