AR-RD-002
33% of approved qualified research expenditures, limited to $50,000 per tax year.
33% of approved qualified research expenditures, limited to $50,000 per tax year.
Fit 1/3Difficulty 3/3Not refundable
Arkansas
7 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Arkansas
7 programs0 refundableEasiest: Apprenticeship Tax CreditTop: Equipment, Investment, Jobs
Programs
AR-RD-003
Up to 33% of qualifying research expenditures; certification required and transferability may...
Up to 33% of qualifying research expenditures; certification required and transferability may be available.
Fit 1/3Difficulty 3/3Not refundable
Advantage Arkansas Income Tax Credit
Credit based on new qualifying payroll at the applicable county-tier rate, earned for five...
Credit based on new qualifying payroll at the applicable county-tier rate, earned for five years.
Fit 2/3Difficulty 3/3Not refundable
Apprenticeship Tax Credit
Per-apprentice credit subject to certification.
Per-apprentice credit subject to certification.
Fit 2/3Difficulty 2/3Not refundable
ArkPlus Income Tax Credit
Generally 10% of qualifying investment, subject to investment/payroll thresholds and...
Generally 10% of qualifying investment, subject to investment/payroll thresholds and pre-project agreement.
Fit 2/3Difficulty 3/3Not refundable
Arkansas Wood Energy Products and Forest Maintenance Credit
20% of qualifying wood-energy equipment costs for tax years beginning January 1, 2026 or...
20% of qualifying wood-energy equipment costs for tax years beginning January 1, 2026 or later; certification and an incentive agreement are required.
Fit 1/3Difficulty 3/3Not refundable
In-House Research Income Tax Credit
Generally 20% of qualifying in-house research expenditures above the base amount.
Generally 20% of qualifying in-house research expenditures above the base amount.
Fit 2/3Difficulty 3/3Not refundable