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26-52-516. Refunds for construction of employer-operated childcare facilities — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-516. Refunds for construction of employer-operated childcare facilities — Definition.
(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the gross receipts tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq., and is certified as having an appropriate early childhood program pursuant to § 6-45-109.
(b)(1) As used in this section, “childcare facility” means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the childcare facility shall provide an appropriate early childhood program as defined in § 6-45-103.
(2) A childcare facility may be operated for the use of one (1) or more employers.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-516
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:26-52-516
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c94861c65bdf164e8ea821b68acc1188e396be01de1c1dcee3ec831750cb56a1
Source location: content.xml paragraph 20364
Stored source content
26-52-516. Refunds for construction of employer-operated childcare facilities — Definition.
(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the gross receipts tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq., and is certified as having an appropriate early childhood program pursuant to § 6-45-109.
(b)(1) As used in this section, “childcare facility” means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the childcare facility shall provide an appropriate early childhood program as defined in § 6-45-103.
(2) A childcare facility may be operated for the use of one (1) or more employers.
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Arkansas Code — all titles (historical 2020) · legal_authorities
20-78-201. Title.
This subchapter shall be known and cited as the “Childcare Facility Licensing Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-78-201
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 20-78-201. 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.