Browse Arkansas Code titles and sections
26-52-416. Electricity sold to low-income households — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-416. Electricity sold to low-income households — Definitions.
(a) The gross receipts or gross proceeds derived from the sale of the first five hundred kilowatt hours (500 kWh) of electricity per month and the total franchise taxes billed to each residential customer whose household income is no more than twelve thousand dollars ($12,000) per year are exempt from the Arkansas gross receipts tax levied by this chapter and all other state excise taxes that would otherwise be levied on the gross receipts or gross proceeds derived from the sale and the total franchise taxes.
(b) As used in this section:
(1) “Household income” means the combined income received by members of a household during a calendar year; and
(2)(A) “Income” means gross income as defined in the Income Tax Act of 1929, § 26-51-101 et seq., less deductions allowed under § 26-51-423.
(B) “Income” includes:
(i) Alimony;
(ii) Support money;
(iii) Cash public assistance and relief;
(iv) The gross amount of any pension or annuity, including all monetary retirement benefits from whatever source derived, including without limitation railroad retirement benefits, all payments received under the Social Security Act, 42 U.S.C. § 301 et seq., and veterans' disability pensions;
(v) All dividends and interest from whatever source derived not included in gross income;
(vi) Workers' compensation benefits; and
(vii) The gross amount of “loss of time insurance”.
(C) “Income” does not include:
(i) Gifts from nongovernmental sources;
(ii) Surplus food;
(iii) In-kind relief supplied by a governmental agency; or
(iv) For a World War I veteran of the United States Armed Forces or the widow of a World War I veteran of the United States Armed Forces, federal or state retirement benefits, p
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-416
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:26-52-416
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e6ab9701575558d600f74dc8cecfae62d0397880192bbac0e7659e21c8dff7e8
Source location: content.xml paragraph 19421
Stored source content
26-52-416. Electricity sold to low-income households — Definitions.
(a) The gross receipts or gross proceeds derived from the sale of the first five hundred kilowatt hours (500 kWh) of electricity per month and the total franchise taxes billed to each residential customer whose household income is no more than twelve thousand dollars ($12,000) per year are exempt from the Arkansas gross receipts tax levied by this chapter and all other state excise taxes that would otherwise be levied on the gross receipts or gross proceeds derived from the sale and the total franchise taxes.
(b) As used in this section:
(1) “Household income” means the combined income received by members of a household during a calendar year; and
(2)(A) “Income” means gross income as defined in the Income Tax Act of 1929, § 26-51-101 et seq., less deductions allowed under § 26-51-423.
(B) “Income” includes:
(i) Alimony;
(ii) Support money;
(iii) Cash public assistance and relief;
(iv) The gross amount of any pension or annuity, including all monetary retirement benefits from whatever source derived, including without limitation railroad retirement benefits, all payments received under the Social Security Act, 42 U.S.C. § 301 et seq., and veterans' disability pensions;
(v) All dividends and interest from whatever source derived not included in gross income;
(vi) Workers' compensation benefits; and
(vii) The gross amount of “loss of time insurance”.
(C) “Income” does not include:
(i) Gifts from nongovernmental sources;
(ii) Surplus food;
(iii) In-kind relief supplied by a governmental agency; or
(iv) For a World War I veteran of the United States Armed Forces or the widow of a World War I veteran of the United States Armed Forces, federal or state retirement benefits, pension benefits, disability benefits, railroad retirement benefits, or Social Security benefits.
(c) The exemption in this section applies to sales by all electric utilities operating in this state, whether investor-owned utilities, electric cooperative corporations created or existing under the Electric Cooperative Corporation Act, § 23-18-301 et seq., or municipally owned electric utilities.
(d) On forms provided by the Secretary of the Department of Finance and Administration, a residential customer qualifying for the exemption in this section shall notify the electric utility providing service to the residential customer of the residential customer's intention to claim the exemption in this section.
(e)(1) After a residential customer has qualified for the exemption in this section, an additional application is not required.
(2) When a residential customer who has qualified for the exemption in this section has household income exceeding the twelve-thousand-dollar limit, the residential customer is disqualified from the exemption in this section and shall notify the electric utility on forms provided by the secretary. The notice form shall be mailed to the electric utility on or before March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000).
(f)(1) If a residential customer does not notify the electric utility as provided in subsection (e) of this section and continues to receive the exemption in this section after his or her household income exceeds twelve thousand dollars ($12,000), the residential customer is liable for the amount of the tax exemption received after March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000).
(2) The electric utility shall bill a residential customer for the amount of tax due as a result of the residential customer's disqualification under this section and remit the tax to the secretary.
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of enabling each State, as far as practicable under the conditions in such State, to furnish financial assistance to aged needy individuals, there is hereby authorized to be appropriated for each fiscal year a sum sufficient to carry out the purposes of this subchapter. The sums made available under this section shall be used for making payments to States which have submitted, and had approved by the Secretary of Health and Human Services (hereinafter referred to as the “Secretary”), State plans for old-age assistance.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 301
Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1789
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 301
Sec.
1397a.
Payments to States.
1397b.
Allotments.
1397c.
State reporting requirements.
1397d.
Limitation on use of grants; waiver.
1397e.
Administrative
and
fiscal
account-
ability.
1397f.
Additional grants.
1397g.
Demonstration
projects
to
address
health professions workforce needs.
1397h.
Program for early detection of certain
medical conditions related to environ-
mental health hazards.
1397i.
Additional funding for aging and dis-
ability services programs.
DIVISION B—ELDER JUSTICE
1397j.
Definitions.
1397j–1.
General provisions.
PART I—NATIONAL COORDINATION OF ELDER JUSTICE
ACTIVITIES AND RESEARCH
SUBPART A—ELDER JUSTICE COORDINATING COUNCIL AND
ADVISORY BOARD ON ELDER ABUSE, NEGLECT, AND EX-
PLOITATION
1397k.
Elder Justice Coordinating Council.
1397k–1.
Advisory Board on Elder Abuse, Neglect,
and Exploitation.
1397k–2.
Research protections.
1397k–3.
Authorization of appropriations.
SUBPART B—ELDER ABUSE, NEGLECT, AND EXPLOITATION
FORENSIC CENTERS
1397l.
Establishment
and
support
of
elder
abuse, neglect, and exploitation foren-
sic centers.
PART II—PROGRAMS TO PROMOTE ELDER JUSTICE
1397m.
Enhancement of long-term care.
1397m–1.
Adult protective services functions and
grant programs.
1397m–2.
Long-term care ombudsman program
grants and training.
1397m–3.
Provision of information regarding, and
evaluations of, elder justice programs.
1397m–4.
Report.
1397m–5.
Rule of construction.
DIVISION C—SOCIAL IMPACT DEMONSTRATION PROJECTS
1397n.
Purposes.
1397n–1.
Social impact partnership application.
1397n–2.
Awarding
social
impact
partnership
agreements.
1397n–3.
Feasibility study funding.
1397n–4.
Evaluations.
1397n–5.
Federal Interage
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 301
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 301. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-18-301. Title.
This subchapter may be cited as the “Electric Cooperative Corporation Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-18-301
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. The source passage cites 23-18-301. 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
26-51-423. Deductions — Expenses.
(a) In computing net income, there shall be allowed as deductions the following expenses:
(1) Business Expenses. All of 26 U.S.C. § 162, except subsection (n), as in effect on January 1, 2019, regarding trade or business expenses, is adopted for the purpose of computing Arkansas income tax liability;
(2) Medical and Dental Expenses. Title 26 U.S.C. § 213, as in effect on January 1, 2011, is adopted in computing the medical and dental expense deduction under the state income tax law;
(3) Travel Expenses. In determining travel expenses deductible as a business expense in computing net income as provided under subdivision (a)(1) of this section, the deduction for vehicle miles shall be determined by the Secretary of the Department of Finance and Administration under his or her regulatory authority in § 26-18-301; and
(4) Moving Expenses. Title 26 U.S.C. § 217, as in effect on January 1, 2011, regarding the deduction of moving expenses, is adopted for the purpose of computing Arkansas income tax liability.
(b) Title 26 U.S.C. § 274, as in effect on January 1, 2019, regarding the deduction of expenses for entertainment, amusement, recreation, business meals, travel, et cetera, is adopted for the purpose of computing Arkansas income tax liability.
(c)(1) An individual who is self-employed shall be allowed a deduction equal to the applicable percentage as set forth in 26 U.S.C. § 162(l)(1)(B) as in effect on January 1, 1999, of the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, his or her spouse, and his or her dependents.
(2)(A) No deduction shall be allowed under this subsection to the extent that the amount of the deduction exceeds the taxpayer's earned income deriv
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-423
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 26-51-423. This identifies an authority to review, not proof of applicability.