Browse Arkansas Code titles and sections
26-51-315. Community Match Rural Physician Recruitment Program incentives.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-315. Community Match Rural Physician Recruitment Program incentives.
There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 — 6-81-722.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-315
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:26-51-315
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 044228b69c8ae0551263d0ce48be9426bb287bd66b426b909a4c06c35e3020d2
Source location: content.xml paragraph 11982
Stored source content
26-51-315. Community Match Rural Physician Recruitment Program incentives.
There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 — 6-81-722.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-101. Title.
This act shall be known and may be cited as the “Income Tax Act of 1929”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-101
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 26-51-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-81-701. Definitions.
As used in this subchapter:
(1) “Medically underserved” means an area in Arkansas that the Arkansas Rural Medical Practice Student Loan and Scholarship Board determines has unmet needs for medical services due to factors, including without limitation:
(A) The ratio of primary care physicians to population;
(B) The infant mortality rate;
(C) The percentage of:
(i) Population with incomes below the federal poverty level, as it existed on January 1, 2017;
(ii) Resident individuals sixty (60) years of age and older; and
(iii) Physicians sixty (60) years of age and older;
(D) Accessibility within the area to primary care medicine; and
(E) Other relevant criteria the board may deem necessary for a determination of unmet needs for medical services;
(2) “Primary care medicine” means health care provided in one (1) of the following areas of practice:
(A) Family medicine;
(B) General internal medicine;
(C) General internal medicine and pediatrics;
(D) General pediatrics;
(E) General obstetrics and gynecology;
(F) General surgery;
(G) Emergency medicine; and
(H) Geriatrics; and
(3) “Qualified rural community” means an area:
(A) With a population below twenty thousand (20,000) according to the most recent federal census;
(B) That is at least twenty (20) miles from a city or town with a population of more than twenty thousand (20,000) according to the most recent federal census; and
(C) That is reasonably determined by the board to be medically underserved.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-81-701
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 6-81-701. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-81-722. Sunset clause.
(a) Loan recipients enrolled in the Community Match Rural Physician Recruitment Program on or before the day before April 4, 2007, shall not have their loan contracts impaired by the amendments to the community match program.
(b)(1) Subject to the availability of funds, the loan for the academic year shall be renewable annually for the number of years required to complete studies leading to the Doctor of Medicine degree or for additional amounts not to exceed sixteen thousand five hundred dollars ($16,500).
(2) However, all subsequent loans shall be granted only upon application by the recipient and a finding by the Arkansas Rural Medical Practice Student Loan and Scholarship Board that the applicant:
(A) Has completed successfully the medical studies of the preceding academic year and remains in good standing as an enrolled student in the college;
(B) Is enrolled or participating in a medically underserved and rural practice curriculum; and
(C) Continues to be a resident of Arkansas.
(c) This section expires on August 31, 2014.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-81-722
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 6-81-722. This identifies an authority to review, not proof of applicability.