Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-404 - GROSS INCOME GENERALLY
Rule 2.26-51-404(b)(7) - Unemployment Benefits Paid by Organized Union
Universal Citation: AR Admin Rules 2.26-51-404(b)(7)
Current through Register Vol. 49, No. 9, September, 2024
Amounts paid by an organized union as unemployment benefits to its unemployed members are taxable where the benefits are paid through union dues. Where union members make special payments to a fund, unemployment benefits which they receive from the fund are includible in gross income only to the extent they exceed the recipient's contributions. The amounts contributed to the fund are not deductible.
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