Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-502 - HOUSEHOLD AND DEPENDENT CARE SERVICES
Rule 2.26-51-502(c)(1) - Refundability
Universal Citation: AR Admin Rules 2.26-51-502(c)(1)
Current through Register Vol. 49, No. 9, September, 2024
The twenty percent (20%) Arkansas "approved child care facility" credit is refundable. The excess of this credit over the taxpayer's Arkansas tax liability will be returned to the taxpayer as an overpayment of tax.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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