Arkansas Code
Subchapter 3 - Exemptions and Reduced Tax Rates
§ 26-51-315. Community Match Rural Physician Recruitment Program incentives

There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 — 6-81-722.