Browse Arkansas Code titles and sections
26-51-420. Deductions — Education service cooperative contributions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-420. Deductions — Education service cooperative contributions.
Education service cooperatives created under The Education Service Cooperative Act of 1985, § 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by § 26-51-201 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-420
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:26-51-420
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f8a5090882c69f2214821cca6850cf95c9072689b6785ab6636152ea70dd67b5
Source location: content.xml paragraph 12625
Stored source content
26-51-420. Deductions — Education service cooperative contributions.
Education service cooperatives created under The Education Service Cooperative Act of 1985, § 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by § 26-51-201 et seq.
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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.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-13-1001. Title.
The title of this subchapter shall be “The Education Service Cooperative Act of 1985”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-13-1001
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 6-13-1001. This identifies an authority to review, not proof of applicability.