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 3.26-51-404(b)(7) - Unemployment Benefits Paid by State or Federal Agency
Universal Citation: AR Admin Rules 3.26-51-404(b)(7)
Current through Register Vol. 49, No. 9, September, 2024
Unemployment insurance benefits received from a state agency from funds received from the Federal Unemployment Trust Fund are not taxable. Unemployment insurance benefits received from the Railroad Retirement Board are not includible in gross income. Unemployment compensation paid to federal employees by state or federal agencies is excludable from gross income.
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