Browse Arkansas Code titles and sections
26-51-502. Household and dependent care services — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-502. Household and dependent care services — Definitions.
(a) A credit shall be allowed to individuals against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for expenses for household and dependent care services necessary for gainful employment in the manner prescribed by subsection (b) of this section.
(b)(1) Title 26 U.S.C. § 21, as in effect on January 2, 2013, is adopted for purposes of determining the allowable credit under the Income Tax Act of 1929, § 26-51-101 et seq., for household and dependent care services necessary for gainful employment.
(2) The amount of credit shall be twenty percent (20%) of the federal credit allowable.
(c)(1)(A)(i) A credit, which is equal to twenty percent (20%) of the federal childcare credit as allowed under 26 U.S.C. § 21, as in effect on January 2, 2013, shall be allowed to qualified individuals against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.
(ii) The twenty-percent childcare credit is refundable.
(iii) The excess of the credit over tax liability will be returned to the taxpayer as an overpayment of tax.
(B) “Qualified individual” means a taxpayer who has a dependent child with respect to whom the taxpayer is entitled to a credit under § 26-51-501(a)(3), and who incurs childcare expenses necessary for gainful employment at an approved childcare facility, as defined in subdivision (c)(1)(C) of this section.
(C) “Approved childcare facility” means a childcare facility which provided an appropriate early childhood program, as defined in § 6-45-103, and which is approved in accordance with § 6-45-109.
(2) A taxpayer cannot claim both the credit allowed in subsections (a) and (b) of this section and the credit allowed in subsection (c) of this sect
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-502
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:26-51-502
Source file: gov.ar.code.title.26.odt
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Passage SHA-256: 49005604006703fdd026c9e100ced8f1f75ee731f66ab60a4ef1f89e6669c2d4
Source location: content.xml paragraph 13462
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26-51-502. Household and dependent care services — Definitions.
(a) A credit shall be allowed to individuals against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for expenses for household and dependent care services necessary for gainful employment in the manner prescribed by subsection (b) of this section.
(b)(1) Title 26 U.S.C. § 21, as in effect on January 2, 2013, is adopted for purposes of determining the allowable credit under the Income Tax Act of 1929, § 26-51-101 et seq., for household and dependent care services necessary for gainful employment.
(2) The amount of credit shall be twenty percent (20%) of the federal credit allowable.
(c)(1)(A)(i) A credit, which is equal to twenty percent (20%) of the federal childcare credit as allowed under 26 U.S.C. § 21, as in effect on January 2, 2013, shall be allowed to qualified individuals against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.
(ii) The twenty-percent childcare credit is refundable.
(iii) The excess of the credit over tax liability will be returned to the taxpayer as an overpayment of tax.
(B) “Qualified individual” means a taxpayer who has a dependent child with respect to whom the taxpayer is entitled to a credit under § 26-51-501(a)(3), and who incurs childcare expenses necessary for gainful employment at an approved childcare facility, as defined in subdivision (c)(1)(C) of this section.
(C) “Approved childcare facility” means a childcare facility which provided an appropriate early childhood program, as defined in § 6-45-103, and which is approved in accordance with § 6-45-109.
(2) A taxpayer cannot claim both the credit allowed in subsections (a) and (b) of this section and the credit allowed in subsection (c) of this section.
(3) The credit allowed in this subsection shall be effective for taxable years beginning January 1, 2013.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit**
(1) **In general** — In the case of an individual for which there are 1 or more qualifying individuals (as defined in subsection (b)(1)) with respect to such individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable percentage of the employment-related expenses (as defined in subsection (b)(2)) paid by such individual during the taxable year.
(2) **Applicable percentage defined** — For purposes of paragraph (1), the term “applicable percentage” means 50 percent—
(A) reduced (but not below 35 percent) by 1 percentage point for each $2,000 or fraction thereof by which the taxpayer’s adjusted gross income for the taxable year exceeds $15,000, and
(B) further reduced (but not below 20 percent) by 1 percentage point for each $2,000 ($4,000 in the case of a joint return) or fraction thereof by which the taxpayer’s adjusted gross income for the taxable year exceeds $75,000 ($150,000 in the case of a joint return).
**(b) Definitions of qualifying individual and employment-related expenses** For purposes of this section—
(1) **Qualifying individual** — The term “qualifying individual” means—
(A) a dependent of the taxpayer (as defined in section 152(a)(1)) who has not attained age 13,
(B) a dependent of the taxpayer (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B)) who is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year, or
(C) the spouse of the taxpayer, if the spouse is physically or mentally incapable of caring for himself or herself and who has the same principal place of abod
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 21
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 21. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 68
TITLE 26—INTERNAL REVENUE CODE
§ 21
§ 21. Expenses for household and dependent care
services necessary for gainful employment
(a) Allowance of credit
(1) In general
In the case of an individual for which there
are 1 or more qualifying individuals (as de-
fined in subsection (b)(1)) with respect to such
individual, there shall be allowed as a credit
against the tax imposed by this chapter for
the taxable year an amount equal to the appli-
cable percentage of the employment-related
expenses (as defined in subsection (b)(2)) paid
by such individual during the taxable year.
(2) Applicable percentage defined
For purposes of paragraph (1), the term ‘‘ap-
plicable percentage’’ means 35 percent reduced
(but not below 20 percent) by 1 percentage
point for each $2,000 (or fraction thereof) by
which the taxpayer’s adjusted gross income
for the taxable year exceeds $15,000.
(b) Definitions of qualifying individual and em-
ployment-related expenses
For purposes of this section—
(1) Qualifying individual
The term ‘‘qualifying individual’’ means—
(A) a dependent of the taxpayer (as defined
in section 152(a)(1)) who has not attained age
13,
(B) a dependent of the taxpayer (as defined
in section 152, determined without regard to
subsections (b)(1), (b)(2), and (d)(1)(B)) who is
physically or mentally incapable of caring
for himself or herself and who has the same
principal place of abode as the taxpayer for
more than one-half of such taxable year, or
(C) the spouse of the taxpayer, if the
spouse is physically or mentally incapable of
caring for himself or herself and who has the
same principal place of abode as the tax-
payer for more than one-half of such taxable
year.
(2) Employment-related expenses
(A) In general
The term ‘‘employment-relat
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 21
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 21. This identifies an authority to review, not proof of applicability.
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
26-51-501. Personal tax credits — Definitions.
(a) There shall be deducted from the tax after the tax shall have been computed as set forth in the Income Tax Act of 1929, § 26-51-101 et seq., a personal tax credit as follows:
(1)(A) For a single individual, the adjusted individual credit.
(B) However, a taxpayer who was blind or deaf at any time during the income year shall be entitled to an additional tax credit of twenty dollars ($20.00).
(C) A single individual who is deaf-blind shall be entitled to an additional tax credit of forty dollars ($40.00).
(D) A single individual of sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00);
(2)(A)(i)(a) For the head of household, surviving spouse, or a married individual living with husband or wife, the adjusted joint credit.
(b) A husband and wife living together and filing either jointly or separately on the same income tax form shall receive only one (1) adjusted joint credit against their aggregate tax.
(ii) Subdivision (a)(2)(A)(i) of this section shall apply if the Secretary of the Department of Finance and Administration continues to provide a tax return on which a husband and wife can elect to file jointly or separately on the same return.
(B) However, in the event that the husband or wife shall be sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shall be entitled to an additional tax credit of twenty dollars ($20.00).
(C) However, any husband or wife filing a separate return on a separate tax form shall receive the adjusted individual credit on each return so filed, but if the husband or wife is sixty-five (65) years of age or older, each of them who is sixty-five (65) years of age or older shal
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-501
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 26-51-501. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-45-103. Definitions.
As used in this chapter:
(1) “Appropriate early childhood program” means a developmentally appropriate program for young children, birth through five (5) years of age, approved by the Division of Elementary and Secondary Education as complying with the regulatory guidelines of the early childhood state accreditation by the Department of Human Services and Arkansas Better Chance Core Quality Approval Standards of the division to be issued by the division pursuant to this chapter;
(2) “Arkansas Better Chance for School Success” means a developmentally appropriate early care and education program for children three (3) and four (4) years of age created under § 6-45-105(a)(1)(B);
(3) “Arkansas Early Childhood Commission” or “commission” means a twenty-five-member advisory body appointed by the Governor to perform certain duties and responsibilities relating to the development, expansion, and coordination of early childhood programs, including, but not limited to, serving as the advisory body to the division on early childhood program issues;
(4) “Arkansas HIPPY Advisory Board” means a citizen board appointed through the Home Instruction for Parents of Preschool Youngsters (HIPPY) regional technical assistance and training center to develop public awareness, to promote program expansion, to encourage local development of the Home Instruction for Parents of Preschool Youngsters, and to provide consultation and guidance to the center; and
(5) [Repealed.]
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-45-103
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 6-45-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-45-109. Certification by Division of Child Care and Early Childhood Education.
(a) The Division of Child Care and Early Childhood Education shall certify childcare facilities which have an appropriate early childhood program, as defined in § 6-45-103. Certification numbers shall be issued to those childcare facilities that meet the applicable qualifications.
(b) Upon certification of the childcare facilities, the division shall provide a listing of all certified facilities and their certification numbers to the Secretary of the Department of Finance and Administration for the purpose of the income tax credit or refund provided for in §§ 26-51-502 and 26-51-507.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-45-109
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 6-45-109. This identifies an authority to review, not proof of applicability.