Ark. Code Ann. » Title 26 Chapter 51
Arkansas Code Annotated

Ark. Code Ann. § 26-51-301 (2020)

Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701 $10,800 $129 $10,801 $10,900 $125 $10,901 $11,000 $121 $11,001 $11,100 $117 $11,101 $11,200 $113 $11,201 $11,300 $109 $11,301 $11,400 $105 $11,401 $11,500 $101 $11,501 $11,600 $97 $11,601 $11,700 $93 $11,701 $11,800 $89 $11,801 $11,900 $85 $11,901 $12,000 $81 $12,001 $12,100 $77 $12,101 $12,200 $73 $12,201 $12,300 $69 $12,301 $12,400 $65 $12,401 $12,500 $61 $12,501 $12,600 $57 $12,601 $12,700 $53 $12,701 $12,800 $49 $12,801 $12,900 $45 $12,901 $13,000 $41 $13,001 $13,100 $37 $13,101 $13,200 $33 $13,201 $13,300 $29 $13,301 $13,400 $25 $13,401 $13,500 $21 $13,501 $13,600 $17 $13,601 $13,700 $13 $13,701 $13,800 $9 $13,801 $13,900 $5 $13,901 $14,000 $1 Married Filing Jointly With One (1) or Fewer Dependents From Less Than Credit $18,012 $18,100 $302 $18,101 $18,200 $295 $18,201 $18,300 $288 $18,301 $18,400 $281 $18,401 $18,500 $274 $18,501 $18,600 $267 $18,601 $18,700 $260 $18,701 $18,800 $253 $18,801 $18,900 $246 $18,901 $19,000 $239 $19,001 $19,100 $232 $19,101 $19,200 $225 $19,201 $19,300 $218 $19,301 $19,400 $211 $19,401 $19,500 $204 $19,501 $19,600 $197 $19,601 $19,700 $190 $19,701 $19,800 $183 $19,801 $19,900 $176 $19,901 $20,000 $169 $20,001 $20,100 $162 $20,101 $20,200 $155 $20,201 $20,300 $148 $20,301 $20,400 $141 $20,401 $20,500 $134 $20,501 $20,600 $127 $20,601 $20,700 $120 $20,701 $20,800 $113 $20,801 $20,900 $106 $20,901 $21,000 $99 $21,001 $21,100 $92 $21,101 $21,200 $85 $21,201 $21,300 $78 $21,301 $21,400 $71 $21,401 $21,500 $64 $21,501 $21,600 $57 $21,601 $21,700 $50 $21,701 $21,800 $43 $21,801 $21,900 $36 $21,901 $22,000 $29 $22,001 $22,100 $22 $22,101 $22,200 $15 $22,201 $22,300 $8 $22,301 $22,400 $1 Married Filing Jointly With Two (2) or More Dependents From Less Than Credit $21,677 $21,700 $432 $21,701 $21,800 $425 $21,801 $21,900 $418 $21,901 $22,000 $411 $22,001 $22,100 $404 $22,101 $22,200 $397 $22,201 $22,300 $390 $22,301 $22,400 $383 $22,401 $22,500 $376 $22,501 $22,600 $369 $22,601 $22,700 $362 $22,701 $22,800 $355 $22,801 $22,900 $348 $22,901 $23,000 $341 $23,001 $23,100 $334 $23,101 $23,200 $327 $23,201 $23,300 $320 $23,301 $23,400 $313 $23,401 $23,500 $306 $23,501 $23,600 $299 $23,601 $23,700 $292 $23,701 $23,800 $285 $23,801 $23,900 $278 $23,901 $24,000 $271 $24,001 $24,100 $264 $24,101 $24,200 $257 $24,201 $24,300 $250 $24,301 $24,400 $243 $24,401 $24,500 $236 $24,501 $24,600 $229 $24,601 $24,700 $222 $24,701 $24,800 $215 $24,801 $24,900 $208 $24,901 $25,000 $201 $25,001 $25,100 $194 $25,101 $25,200 $187 $25,201 $25,300 $180 $25,301 $25,400 $173 $25,401 $25,500 $166 $25,501 $25,600 $159 $25,601 $25,700 $152 $25,701 $25,800 $145 $25,801 $25,900 $138 $25,901 $26,000 $131 $26,001 $26,100 $124 $26,101 $26,200 $117 $26,201 $26,300 $110 $26,301 $26,400 $103 $26,401 $26,500 $96 $26,501 $26,600 $89 $26,601 $26,700 $82 $26,701 $26,800 $75 $26,801 $26,900 $68 $26,901 $27,000 $61 $27,001 $27,100 $54 $27,101 $27,200 $47 $27,201 $27,300 $40 $27,301 $27,400 $33 $27,401 $27,500 $26 $27,501 $27,600 $19 $27,601 $27,700 $12 $27,701 $27,800 $5 Head of Household/Qualifying Widow or Widower With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011 From Less Than Credit $15,185 $15,200 $270 $15,201 $15,300 $264 $15,301 $15,400 $258 $15,401 $15,500 $252 $15,501 $15,600 $246 $15,601 $15,700 $240 $15,701 $15,800 $234 $15,801 $15,900 $228 $15,901 $16,000 $222 $16,001 $16,100 $216 $16,101 $16,200 $210 $16,201 $16,300 $204 $16,301 $16,400 $198 $16,401 $16,500 $192 $16,501 $16,600 $186 $16,601 $16,700 $180 $16,701 $16,800 $174 $16,801 $16,900 $168 $16,901 $17,000 $162 $17,001 $17,100 $156 $17,101 $17,200 $150 $17,201 $17,300 $144 $17,301 $17,400 $138 $17,401 $17,500 $132 $17,501 $17,600 $126 $17,601 $17,700 $120 $17,701 $17,800 $114 $17,801 $17,900 $108 $17,901 $18,000 $102 $18,001 $18,100 $96 $18,101 $18,200 $90 $18,201 $18,300 $84 $18,301 $18,400 $78 $18,401 $18,500 $72 $18,501 $18,600 $66 $18,601 $18,700 $60 $18,701 $18,800 $54 $18,801 $18,900 $48 $18,901 $19,000 $42 $19,001 $19,100 $36 $19,101 $19,200 $30 $19,201 $19,300 $24 $19,301 $19,400 $18 $19,401 $19,500 $12 $19,501 $19,600 $6

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Head of Household/Qualifying Widow or Widower With Two (2) or More Dependents From Less Than Credit $18,101 $18,200 $365 $18,201 $18,300 $356 $18,301 $18,400 $347 $18,401 $18,500 $338 $18,501 $18,600 $329 $18,601 $18,700 $320 $18,701 $18,800 $311 $18,801 $18,900 $302 $18,901 $19,000 $293 $19,001 $19,100 $284 $19,101 $19,200 $275 $19,201 $19,300 $266 $19,301 $19,400 $257 $19,401 $19,500 $248 $19,501 $19,600 $239 $19,601 $19,700 $230 $19,701 $19,800 $221 $19,801 $19,900 $212 $19,901 $20,000 $203 $20,001 $20,100 $194 $20,101 $20,200 $185 $20,201 $20,300 $176 $20,301 $20,400 $167 $20,401 $20,500 $158 $20,501 $20,600 $149 $20,601 $20,700 $140 $20,701 $20,800 $131 $20,801 $20,900 $122 $20,901 $21,000 $113 $21,001 $21,100 $104 $21,101 $21,200 $95 $21,201 $21,300 $86 $21,301 $21,400 $77 $21,401 $21,500 $68 $21,501 $21,600 $59 $21,601 $21,700 $50 $21,701 $21,800 $41 $21,801 $21,900 $32 $21,901 $22,000 $23 $22,001 $22,100 $14 $22,101 $22,200 $5

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History. Acts 1973, No. 4, §§ 1, 3; A.S.A. 1947, §§ 84-2090, 84-2092; Acts 1991, No. 95, § 2; 1993, No. 785, § 6; 1995, No. 1160, § 15; 1997, No. 328, § 2; 2005, No. 675, § 1; 2005, No. 2187, § 1; 2007, No. 195, § 1; 2011, No. 736, § 1.

Amendments. The 2011 amendment substituted “January 1, 2011” for “January 1, 2007” in (a)(1) and (2); substituted “year 2010” for “year 2007” in the introductory paragraph of (b)(1) and (c)(1); redesignated former (b)(1) through (4) as present (b)(1)(A) through (D); substituted “is less than ten thousand six hundred eighty-two dollars ($10,682)” for “does not exceed ten thousand two hundred dollars ($10,200)” in (b)(1)(A); substituted “is less than eighteen thousand twelve dollars ($18,012)” for “does not exceed seventeen thousand two hundred dollars ($17,200)” in (b)(1)(B); substituted “is less than twenty-one thousand six hundred seventy-seven dollars ($21,677)” for “does not exceed twenty thousand seven hundred dollars ($20,700)” in (b)(1)(C); substituted “is less than fifteen thousand one hundred eighty-five dollars ($15,185)” for “does not exceed fourteen thousand five hundred dollars ($14,500)” in (b)(1)(D); added (b)(2); redesignated former (c)(1) through (4) as present (c)(1)(A) through (D); in (c)(1)(A), substituted “ten thousand six hundred eighty-two dollars ($10,682) or more” for “more than ten thousand two hundred dollars ($10,200)” and “fourteen thousand dollars ($14,000)” for “thirteen thousand five hundred dollars ($13,500)”; in (c)(1)(B), substituted “eighteen thousand twelve dollars ($18,012) or more” for “more than seventeen thousand two hundred dollars ($17,200)” and “twenty-two thousand four hundred dollars ($22,400)” for “twenty-one thousand four hundred dollars ($21,400)”; in (c)(1)(D), substituted “fifteen thousand one hundred eighty-five dollars ($15,185) or more” for “more than fourteen thousand five hundred dollars ($14,500)” and “nineteen thousand six hundred dollars ($19,600)” for “nineteen thousand dollars ($19,000)”; added (c)(2); rewrote (d); substituted “January 1, 2010” for “January 1, 2008” in (f); substituted “subdivision (c)(1)(A)” for “subdivision (c)(1)” in (f)(1); substituted “subdivision (c)(1)(B)” for “subdivision (c)(2)” in (f)(2); substituted “subdivision (c)(1)(C)” for “subdivision (c)(3)” in (f)(3); substituted “subdivision (c)(1)(D)” for “subdivision (c)(4)” in (f)(4); and added (f)(5).

RESEARCH REFERENCES

U. Ark. Little Rock L. Rev.

Annual Survey of Caselaw: Tax Law, 27 U. Ark. Little Rock L. Rev. 751.

Case Notes

In General.

Supreme Court of Arkansas declined to address state finance director's argument that the trial court erred when it concluded that subsection (d) of this section was unconstitutional because Acts 1995, No. 1160, repealed the subsection; a constitutional challenge to a repealed statute raises a moot issue that will not be considered on appeal. Weiss v. Chavers, 357 Ark. 607, 184 S.W.3d 437 (2004).

Notes of Decisions
Cited in 3 cases, 1998–2004 · leading case: Weiss v. Chavers, 184 S.W.3d 437 (Ark. 2004).
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Weiss v. Chavers, 184 S.W.3d 437 (Ark. 2004). · cites it 26× “Chavers, who lived in Louisiana, and paid taxes in Arkansas, asserted that Ark.Code Ann. § 26-51-301 (Supp.1993) violated the United States Interstate Commerce Clause, the Equal Protection Clause of the *439 Fourteenth Amendment to the United States Constitution, and the…”
May v. Daniels, 194 S.W.3d 771 (Ark. 2004). · cites it 4× “For example, under Ark.Code Ann. § 26-51-301 (Supp.2003) et seq.”
Carson v. Weiss, 972 S.W.2d 933 (Ark. 1998). · cites it 2× “Appellant Mary Chavers Carson, a resident of Louisiana who is employed in Arkansas, brings this illegal-exaction claim, challenging a provision of a state income tax statute, the former section 26-51-301(d) (Repl. 1992) of our Code, that denied her the same exemption from…”
Ark. Code Ann. § 26-51-301(d): 2 cases
Weiss v. Chavers, 184 S.W.3d 437 (Ark. 2004). “Chavers, who lived in Louisiana, and paid taxes in Arkansas, asserted that Ark.Code Ann. § 26-51-301 (Supp.1993) violated the United States Interstate Commerce Clause, the Equal Protection Clause of the *439 Fourteenth Amendment to the United States Constitution, and the…”
Carson v. Weiss, 972 S.W.2d 933 (Ark. 1998). “Appellant Mary Chavers Carson, a resident of Louisiana who is employed in Arkansas, brings this illegal-exaction claim, challenging a provision of a state income tax statute, the former section 26-51-301(d) (Repl. 1992) of our Code, that denied her the same exemption from…”
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