reglab/housing_qa huggingface dataset:
AR Code § 26-51-1211 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 12 - Steel Mill Tax Incentives|§ 26-51-1211. Definitions

 As used in this section and §§ 26-51-1212 — 26-51-1214:   (1) “Invested” includes expenditures made from the proceeds of bonds including interim notes or other evidence of indebtedness issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest thereon, is a legal, binding obligation, directly or indirectly, of the taxpayer;  (2) “Production and processing equipment” includes machinery and equipment essential for the receiving, storing, processing, and testing of raw materials and the production, storage, testing, and shipping of finished products, including facilities for the production of steam, electricity, chemicals, and such other materials that are essential to the manufacturing process, but which are consumed in the manufacturing process and do not become essential components of the finished product; and  (3) A taxpayer is a “qualified manufacturer of steel” if:  (A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and  (B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either:  (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or  (ii) In the preheating of steel for processing through a rolling mill.
AR Code § 26-51-1212 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 12 - Steel Mill Tax Incentives|§ 26-51-1212. Certification required — Contents

 To claim the benefits of this section, § 26-51-1211, § 26-51-1213, and § 26-51-1214, a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that:   (1) The taxpayer is a qualified manufacturer of steel, as defined in § 26-51-1211; or  (2)  (A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and  (B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following:  (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill;  (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or  (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision, whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.
AR Code § 26-51-1301 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 13 - Winnings Withholding Act|§ 26-51-1301. Title

 This subchapter may be cited as the “Winnings Withholding Act of 1987”.
AR Code § 26-51-1302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 13 - Winnings Withholding Act|§ 26-51-1302. Definitions

 As used in this subchapter:   (1) “Gaming winnings” means winnings from electronic games of skill based on the amount paid with respect to the wager without reduction for the amount of the wager; and  (2) “Racing winnings” means winnings from live dog racing or horse racing based on the amount paid with respect to the wager less the amount of the wager.
AR Code § 26-51-1304 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 13 - Winnings Withholding Act|§ 26-51-1304. Administration

 This subchapter shall be administered in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.
AR Code § 26-51-1305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 13 - Winnings Withholding Act|§ 26-51-1305. Liability of franchise holders

 Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld.
AR Code § 26-51-1306 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 13 - Winnings Withholding Act|§ 26-51-1306. Withholding return and payment for racing winnings

 Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file, within sixty (60) days after the termination of its racing season, a withholding return as prescribed by the Secretary of the Department of Finance and Administration and pay over to the secretary the full amount required to be deducted and withheld from the racing winnings by the franchise holder for the income year.
AR Code § 26-51-1501 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 15 - Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act|§ 26-51-1501. Title

 This subchapter may be cited as the “Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act”.
AR Code § 26-51-1509 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 15 - Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act|§ 26-51-1509. Recordkeeping requirement

 For purposes of this subchapter, the recordkeeping provisions of § 26-18-506 requiring a taxpayer to maintain records for six (6) years after a return is filed shall be extended to require the taxpayer claiming a wetland and riparian zone creation and restoration tax credit under this subchapter to maintain the required records for the required minimum life of the project plus three (3) years.
AR Code § 26-51-1701 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 17 - Low-Income Housing Tax Credit|§ 26-51-1701. Definitions

 As used in this subchapter, unless the context clearly requires otherwise:   (1) “Authority” means the Arkansas Development Finance Authority, or its successor agency;  (2) “Eligibility statement” means a statement authorized and issued by the authority certifying that a given project qualifies for the Arkansas low-income housing tax credit. The authority shall promulgate rules establishing criteria upon which the eligibility statements will be issued. The eligibility statement shall specify the amount of the Arkansas low-income housing tax credit allowed;  (3) “Federal low-income housing tax credit” means the federal tax credit as provided in 26 U.S.C. § 42, as amended;  (4) “Qualified project” means a qualified low-income building as that term is defined in 26 U.S.C. § 42, as amended, which is located in Arkansas; and  (5) “Taxpayer” means a person, firm or corporation subject to the state income tax imposed by provisions of §§ 26-51-101 — 26-51-1510, or an insurance company paying an annual tax on its gross premium receipts in this state, or a financial institution paying income taxes to the State of Arkansas.
AR Code § 26-51-1705 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 17 - Low-Income Housing Tax Credit|§ 26-51-1705. Rules

 The Secretary of the Department of Finance and Administration and the Arkansas Development Finance Authority shall promulgate rules necessary to administer the provisions of this subchapter. No rule or portion of a rule promulgated under the authority of this section shall become effective until it has been approved by the secretary in accordance with the Arkansas Administrative Procedure Act, § 25-15-201 et seq.
AR Code § 26-51-1802 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 18 - Small Business Capital Formation Act|§ 26-51-1802. Effective date

 The provisions of this subchapter shall be in effect for taxable years beginning on and after January 1, 1998.
AR Code § 26-51-1901 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 19 - Employee Tuition Reimbursement Tax Credit|§ 26-51-1901. Legislative intent

 It is recognized that the reimbursement or payment by an employer of or for tuition for employee training or courses that aid in improving job skills is in the best interest of the state. Increasing the skills and abilities of the workforce allows Arkansas to compete for jobs that require specialized knowledge and talent not available in sufficient supply. In order to reward those employers who subsidize educational opportunities for their employees and to encourage other employers to make such benefits available to their employees, it is necessary to create an incentive.
AR Code § 26-51-1903 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 19 - Employee Tuition Reimbursement Tax Credit|§ 26-51-1903. Eligibility

 The following types of businesses are eligible for the tax benefit provided by § 26-51-1902:   (1) A manufacturer classified in sectors 31-33 in the North American Industry Classification System, as it existed on January 1, 2005;  (2) A business:  (A) Primarily engaged in:  (i) The design and development of prepackaged software;  (ii) Digital content production and preservation;  (iii) Computer processing and data preparation services; and  (iv) Information retrieval services; and    (B) That derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public;    (3) A business primarily engaged in motion picture productions and that derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public;  (4) A distribution center for the reception, storage, or shipping of:  (A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets;  (B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or  (C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers;    (5) An office sector business with less than ten percent (10%) of its retail sales to the general public;  (6) A national or regional corporate headquarters with less than ten percent (10%) of its retail sales to the general public;  (7) A firm primarily engaged in commercial, physical, and biological research as classified in the North American Industry Classification System Code 541710, as in effect on January 1, 2005;  (8) A scientific and technical services business if:  (A) The business derives at least seventy-five percent (75%) of its revenue from out of state; and  (B)  (i) The average hourly wages paid by the business exceed one hundred fifty percent (150%) of the county or state average hourly wage, whichever is less.  (ii) The average hourly wage threshold determined at the signing date of the financial incentive agreement shall be the threshold for the term of the agreement; and      (9) Any other business classified as an eligible business by the Director of the Arkansas Economic Development Commission if the following conditions exist:  (A) The business receives at least seventy-five percent (75%) of its revenue from out of state; and  (B) The business proposes to pay wages in excess of one hundred ten percent (110%) of the county or state average wage, whichever is less.
AR Code § 26-51-2001 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 20 - Manufacturer's Investment Tax Credit Act|§ 26-51-2001. Title

 This subchapter may be known and cited as the “Manufacturer's Investment Tax Credit Act”.
AR Code § 26-51-2002 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 20 - Manufacturer's Investment Tax Credit Act|§ 26-51-2002. Definitions

 As used in this subchapter:   (1) “Director” means the Director of the Arkansas Economic Development Commission;  (2) “Eligible business” means any person engaged in a business classified as manufacturing of paper and allied products in Standard Industrial Classification Code 2600 that has been in continuous operation in Arkansas for at least two (2) years prior to the initial application to the director for income tax credits under the provision of this subchapter;  (3) “Modernization” means to increase efficiency or to increase productivity of the business through investment in machinery or equipment, or both, and shall not include costs for routine maintenance;  (4) “Person” means a person as defined by § 26-18-104;  (5) “Project” means any construction, expansion, or modernization in Arkansas by an eligible business whose investment shall exceed one hundred million dollars ($100,000,000) between August 13, 2001, and December 31, 2004, for projects involving either single or multiple locations within the State of Arkansas, including the cost of the land, buildings, and equipment used in the construction, expansion, or modernization and which construction, expansion, or modernization has been approved by the Arkansas Economic Development Commission as a construction, expansion, or modernization project that qualifies for the credit under the provisions of this subchapter; and  (6) “Routine maintenance” means the replacement of existing machinery parts with like parts.
AR Code § 26-51-2004 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 20 - Manufacturer's Investment Tax Credit Act|§ 26-51-2004. Credit granted

 There is granted a credit against the state income tax liability of an eligible business of seven percent (7%) of the amount of the total project cost of any project, subject to the limit set out in § 26-51-2005.
AR Code § 26-51-2101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 21 - Gift of Life Act|§ 26-51-2101. Title

 This subchapter shall be known as and may be cited as the “Gift of Life Act”.
AR Code § 26-51-2102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 21 - Gift of Life Act|§ 26-51-2102. Legislative findings and intent

 The General Assembly finds that organ donation is a courageous, admirable, and vital demonstration of one's commitment to the value of human life and, in many instances, is necessary for the preservation of life itself.
AR Code § 26-51-2201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act|§ 26-51-2201. Title

 This subchapter shall be known and may be cited as the “Arkansas Historic Rehabilitation Income Tax Credit Act”.
AR Code § 26-51-2202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act|§ 26-51-2202. Purpose

 The purpose of this subchapter is to encourage economic development and community revitalization within existing state and federal infrastructure by providing an income tax credit to promote the rehabilitation of historic structures throughout Arkansas.
AR Code § 26-51-2203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act|§ 26-51-2203. Definitions

 As used in this subchapter:   (1) “Arkansas historic rehabilitation income tax credit” means an income tax credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., and the premium tax levied under §§ 26-57-601 — 26-57-605 that includes:  (A) An income tax credit for an income-producing property that qualifies for a federal rehabilitation tax credit; and  (B) An income tax credit for a nonincome-producing property;    (2) “Certification of completion” means a certificate issued by the Division of Arkansas Heritage certifying that a project is a certified rehabilitation of an eligible property that qualifies for the Arkansas historic rehabilitation income tax credit;  (3) “Certified rehabilitation” means the total of appropriate and approved rehabilitation work on an eligible property that results in a substantial rehabilitation of an eligible property that has been issued an eligibility certificate;  (4) “Eligible property” means property that is located in the state that is:  (A) Income-producing property that:  (i) Qualifies as a certified historic structure under 26 U.S.C. § 47, as it existed on January 1, 2009; or  (ii) Will qualify as a certified historic structure following certified rehabilitation; or    (B) Nonincome-producing property that is:  (i) Listed in the National Register of Historic Places;  (ii) Designated as contributing to a district listed in the National Register of Historic Places; or  (iii) Eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation;      (5) “Federal rehabilitation tax credit” means the federal tax credit as provided under 26 U.S.C. § 47, as it existed on January 1, 2009;  (6) “Holder” means the holder of a certification of completion that is:  (A) A person, firm, or corporation subject to the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.; or  (B) An insurance company paying the premium tax on its gross premium receipts;    (7) “Owner” means a person or an entity that owns eligible property and is the initial recipient of the certification of completion from the division;  (8) “Premium tax” means a tax levied under §§ 26-57-603 — 26-57-605; and  (9) “Qualified rehabilitation expenses” means costs and expenses incurred to complete a certified rehabilitation that are qualified rehabilitation expenses under the federal rehabilitation tax credit or under the Arkansas historic rehabilitation income tax credit.
AR Code § 26-51-2208 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act|§ 26-51-2208. Effective dates

 This subchapter is effective for tax years beginning on or after January 1, 2009, and ending on or before December 31, 2027.
AR Code § 26-51-2301 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 23 - Lottery Withholding Act|§ 26-51-2301. Title

 This subchapter may be cited as the “Lottery Withholding Act”.
AR Code § 26-51-2302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 23 - Lottery Withholding Act|§ 26-51-2302. Definitions

 As used in this subchapter:   (1) “Claim center” means a claim center established by the Office of the Arkansas Lottery under § 23-115-207;  (2) “Lottery” means the same as defined in § 23-115-103; and  (3) “Lottery winnings” means the proceeds of a lottery prize based on the total amount paid from an Arkansas lottery or from a multistate or multisovereign lottery without reduction for the amount paid for the lottery ticket.
AR Code § 26-51-2401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 24 - Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 Is Met.]|§ 26-51-2401. Title

 This subchapter shall be known and may be cited as the “Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act”.
AR Code § 26-51-2402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 24 - Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 Is Met.]|§ 26-51-2402. Purpose

 The purpose of this subchapter is to encourage economic development within central business improvement districts by promoting the rehabilitation and development of structures within the central business improvement districts.