Arkansas § 7-6-222 - Tax credits for certain individual political contributions.
Full text of Arkansas Arkansas Code of 1987 Annotated § 7-6-222 — Tax credits for certain individual political contributions., with citation guidance and answers to common questions.
§ 7-6-222. Tax credits for certain individual political contributions.
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: A candidate seeking nomination or election to a public office at an election or to the candidate's campaign committee; An approved political action committee as defined in § 7-6-201; or An organized political party as defined in § 7-1-101. 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. 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.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 7-6-222
What does Arkansas Code of 1987 Annotated § 7-6-222 cover?
Section 7-6-222 ("Tax credits for certain individual political contributions.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 7-6-222?
A common citation format is "Arkansas Code of 1987 Annotated § 7-6-222" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 7-6-222 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.