AR-RD-002
33% of approved qualified research expenditures
Potentially larger research credit for a project certified as strategically valuable.
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
Enhanced research credit for qualifying targeted businesses.
Fit 1/3Difficulty 3/3Not refundable
Advantage Arkansas Income Tax Credit
Credit based on new qualifying payroll at the applicable
Job-creation credit for qualifying businesses, including manufacturers, with thresholds varying by location.
Fit 2/3Difficulty 3/3Not refundable
Apprenticeship Tax Credit
Per-apprentice credit subject to certification
Registered apprenticeship can create a modest credit for forest-products employers.
Fit 2/3Difficulty 2/3Not refundable
ArkPlus Income Tax Credit
Generally
Large qualifying manufacturing expansions can receive a credit based on qualified investment after a financial-incentive 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
Rare forest-specific credit for very large projects producing qualifying wood-energy products from forest residues.
Fit 1/3Difficulty 3/3Not refundable
In-House Research Income Tax Credit
Generally
Qualified approved research performed in Arkansas can generate a state credit.
Fit 2/3Difficulty 3/3Not refundable