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26-51-306. Compensation and benefits from military service — Definitions.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-306
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8e8f14a3153c477644fbf400953b740b90911f2bc1962de46aae0e239110eeb9
Source location: content.xml paragraph 11778
Stored source content
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, regarding combat zone compensation of members of the armed forces and income taxes of members of the armed forces on death are adopted.
(B) The provisions contained in 26 U.S.C. § 112 are in addition to all other provisions contained in this section.
(b) Nothing in this section shall exempt from taxation the income of members of the armed services derived from other sources than their service pay and allowances.
(c) As used in this section:
(1) “Active duty member of the armed forces” means a member in the armed forces of the United States, including without limitation full-time training duty, annual training duty, and attendance while in the active military service at a school designated as a service school by law or by the secretary of the relevant military department;
(2)(A) “Armed forces” means the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard, the National Guard, and the reserve components of the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard.
(B) “Armed forces” does not include:
(i) A military technician (dual status) under 10 U.S.C. § 10216(a)(1), as it existed on January 1, 2019;
(ii) The National Oceanic and Atmospheric Administration Commissioned Officer Corps; or
(iii) The United States Commissioned Corps of the Public Health Service; and
(3) “Armed services” means the National Guard, reserve components of the armed forces, United States Army, United States Navy, United States Marine Corps, United States Coast Guard, United States Air Force, National Oceanic and Atmospheric Administration Commissioned Officer Corps, and United States Commissioned Corps of the Public Health Service.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—**
(1) For purposes of this section and any other provision of law, a military technician (dual status) is a Federal civilian employee who—
(A) is employed under [section 3101 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section3101&num=0&edition=prelim) or [section 709(b) of title 32](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title32-section709/b&num=0&edition=prelim);
(B) is required as a condition of that employment to maintain membership in the Selected Reserve; and
(C) is assigned to a civilian position as a technician in the organizing, administering, instructing, or training of the Selected Reserve or in the maintenance and repair of supplies or equipment issued to the Selected Reserve or the armed forces.
(2) Military technicians (dual status) shall be authorized and accounted for as a separate category of civilian employees.
(3) A military technician (dual status) who is employed under [section 3101 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section3101&num=0&edition=prelim) may perform the following additional duties to the extent that the performance of those duties does not interfere with the performance of the primary duties described in paragraph (1):
(A) Supporting operations or missions assigned in whole or in part to the technician’s unit.
(B) Supporting operations or missions performed or to be performed by—
(i) a unit composed of elements from more than one component of the technician’s armed force; or
(ii) a joint forces unit that includes—
(I) one or more units of the technician’s component; or
(II) a member of the technician’s component whose reserve component assignment is in a position in an elemen
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 10216
Stored review status: release_metadata_unconfirmed. The source passage cites 10 U.S.C. § 10216. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3607
TITLE 10—ARMED FORCES
§ 10216
training under section 12301(d) of this title;
and
(B) with the approval of the Secretary of the
Army, may order members of the Army Na-
tional Guard of the United States to active
duty for training under that section.
(b) Officers of the Army National Guard of the
United States or the Air National Guard of the
United States who are not on active duty—
(1) may enlist, reenlist, or extend the enlist-
ments of persons as Reserves of the Army or
Reserves of the Air Force for service in the
Army National Guard of the United States or
the Air National Guard of the United States,
as the case may be; and
(2) with respect to their Federal status, may
promote or discharge persons enlisted or reen-
listed as Reserves of the Army or Reserves of
the Air Force for that service.
(c) This section shall be carried out under reg-
ulations prescribed by the Secretary of the
Army, with respect to matters concerning the
Army, and by the Secretary of the Air Force,
with respect to matters concerning the Air
Force.
(Added Pub. L. 103–337, div. A, title XVI,
§ 1661(a)(1), Oct. 5, 1994, 108 Stat. 2979.)
Editorial Notes
PRIOR PROVISIONS
Provisions similar to those in this section were con-
tained in sections 3080 and 8080 of this title, prior to re-
peal by Pub. L. 103–337, § 1661(a)(3)(A).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective Dec. 1, 1994, except as otherwise pro-
vided, see section 1691 of Pub. L. 103–337, set out as a
note under section 10001 of this title.
§ 10216. Military technicians (dual status)
(a) IN GENERAL.—(1) For purposes of this sec-
tion and any other provision of law, a military
technician (dual status) is a Federal civilian em-
ployee who—
(A) is employed under section 3101
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 10216
Stored review status: historical_2024_not_currentness_verified. The source passage cites 10 U.S.C. § 10216. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Enlisted personnel** Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
**(b) Commissioned officers** Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer—
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.
With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
**(c) Definitions** For purposes of this section—
(1) The term “commissioned officer” does not include a commissioned warrant officer.
(2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.
(3) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive O
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 112
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 112. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 561
TITLE 26—INTERNAL REVENUE CODE
§ 112
of any amount deducted in any prior taxable
year to the extent such amount did not reduce
the amount of tax imposed by this chapter.
(b) Credits
(1) In general
If—
(A) a credit was allowable with respect to
any amount for any prior taxable year, and
(B) during the taxable year there is a
downward price adjustment or similar ad-
justment,
the tax imposed by this chapter for the tax-
able year shall be increased by the amount of
the credit attributable to the adjustment.
(2) Exception where credit did not reduce tax
Paragraph (1) shall not apply to the extent
that the credit allowable for the recovered
amount did not reduce the amount of tax im-
posed by this chapter.
(3) Exception for investment tax credit and for-
eign tax credit
This subsection shall not apply with respect
to the credit determined under section 46 and
the foreign tax credit.
(c) Treatment of carryovers
For purposes of this section, an increase in a
carryover which has not expired before the be-
ginning of the taxable year in which the recov-
ery or adjustment takes place shall be treated
as reducing tax imposed by this chapter.
(d) Special rules for accumulated earnings tax
and for personal holding company tax
In applying subsection (a) for the purpose of
determining
the
accumulated
earnings
tax
under section 531 or the tax under section 541
(relating to personal holding companies)—
(1) any excluded amount under subsection
(a) allowed for the purposes of this subtitle
(other than section 531 or section 541) shall be
allowed whether or not such amount resulted
in a reduction of the tax under section 531 or
the tax under section 541 for the prior taxable
year; and
(2) where any excluded amount under sub-
section (a) was n
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 112
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 112. This identifies an authority to review, not proof of applicability.