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6-45-109. Certification by Division of Child Care and Early Childhood Education.
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. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:6-45-109
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d98bf5b56d237128fdacb2854b8bd5d1e0c4e739703fb2ac32df5a42dc543680
Source location: content.xml paragraph 29724
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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.
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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. The source passage cites 26-51-502. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-507. Employer-provided child care — As qualified under former § 26-52-401 — Definition.
(a) A business which qualifies for the exemption from the gross receipts tax under former § 26-52-401(29) shall be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of employees employed exclusively in providing childcare services.
(b) If two (2) or more businesses participate in a childcare program for their employees as provided by former § 26-52-401(29), then each business will be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of only those employees who are on the respective business' payroll and are employed exclusively for providing childcare services.
(c)(1) To qualify for the income tax credit, the revenue to the business or businesses from the childcare facility cannot exceed the direct operating costs of the facility. If, on an annual basis, the childcare facility receives revenue which exceeds the direct operating costs of the facility, the business or businesses will not be entitled to the income tax credit.
(2) As used in this section, “direct operating costs” means:
(A) The cost of food and beverages provided to the children;
(B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the children and all related employment taxes paid by the employer; and
(C) All materials and supplies necessary to operate the childcare facility.
(d) The income tax credit created by subsection (a) of this section shall first be available in the taxable year following the year the business makes payment of wages to childcare workers. To the extent that the credit is not fully utilized in this first year, it may
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-507
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 26-51-507. 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.