Ark. Code Ann. » Title 7 Chapter 06
Arkansas Code Annotated

Ark. Code Ann. § 7-6-222 (2026)

Tax credits for certain individual political contributions

✓ current as of May 2026
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  1. Pursuant to rules to be adopted by the Department of Finance and Administration, a credit against individual Arkansas income taxes shall be allowed for money contributions made by the taxpayer in a taxable year to one (1) or more of the following:
    1. A candidate seeking nomination or election to a public office at an election or to the candidate's campaign committee;
    2. An approved political action committee as defined in § 7-6-201; or
    3. An organized political party as defined in § 7-1-101.
  2. The credit allowed by subsection (a) of this section shall be the aggregate contributions, not to exceed fifty dollars ($50.00), on an individual tax return, or the aggregate contributions, not to exceed one hundred dollars ($100), on a joint return.
  3. Credits for contributions qualifying under this section and made prior to April 15 in a calendar year may be applied to the return filed for the previous taxable year.

History. Init. Meas. 1996, No. 1, § 10; Acts 1999, No. 1446, § 1; 2003, No. 774, § 1; 2005, No. 1284, § 7; 2007, No. 221, § 11; 2019, No. 315, § 421.

Amendments. The 2007 amendment deleted former (a)(2) and redesignated the remaining subsections accordingly.

The 2019 amendment substituted “rules” for “regulations” in the introductory language of (a).

RESEARCH REFERENCES

U. Ark. Little Rock L. Rev.

Survey of Legislation, 2005 Arkansas General Assembly, Election Law, 28 U. Ark. Little Rock L. Rev. 351.

Case Notes

Constitutionality.

A genuine issue of material fact existed as to whether this section infringed on First Amendment rights; summary judgment on the issue of constitutionality was therefore denied. Ark. Right to Life Political Action Comm. v. Butler, 983 F. Supp. 1209 (W.D. Ark. 1997), aff'd, 146 F.3d 558 (8th Cir. 1998).

Cited: Russell v. Burris, 978 F. Supp. 1211 (E.D. Ark. 1997).

Notes of Decisions
Cited in 2 cases, 1997–1998 · leading case: Arkansas Right to Life State Political Action Comm. v. Butler, 983 F. Supp. 1209 (W.D. Ark. 1997).
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Arkansas Right to Life State Political Action Comm. v. Butler, 983 F. Supp. 1209 (W.D. Ark. 1997). · cites it 12× “heir claim that Arkansas Code § 7-6-203(a) and (b), the $100 limit and the $300 limit, except as it applies to the office of the Governor, is unconstitutional; (5) we deny plaintiffs’ motion for summary judgment on their claim that Arkansas Code § 7-6-221, requiring…”
Arkansas Right to Life State Political Action Comm. v. Butler, 29 F. Supp. 2d 540 (W.D. Ark. 1998). · cites it 2× “B), the $200 limit 1 on contributions that individuals can make to approved political action committees (“PACs”); (3) § 7-6-203(d), the section that allows small-donor PACs to contribute as much as $2,500 to candidates for certain state and local offices; (4) § 7-6-203(k), the…”
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