1.26 Ark. Code R. 51-306

Current through Register Vol. 49, No. 10, October, 2024

Rule 1.26-51-306 - Exemption Amount

The first $6,000.00 of service pay or service allowances received by any active duty member of the United States armed services shall be exempt from Arkansas income tax. All such service pay or allowances received above and beyond $6,000.00 for any given tax year shall be subject to Arkansas income tax.