Code of Arkansas Rules Title 26 — Taxation
26 CAR § 350-105
Income tax credit
# (a)
An investigator who volunteers or works for the Division of Arkansas State Police Cold Case Squad under this part is entitled to an income tax credit up to three thousand five hundred dollars ($3,500), subject to limitations contained herein.
# (b)
An investigator who works or volunteers for one thousand (1,000) hours on one (1) or more cold cases will be eligible for the full amount of the income tax credit.
# (c)
Investigators who log fewer than one thousand (1,000) hours will receive a pro rata share of the income tax credit according to the number of hours worked.
# (d)
The amount of tax credit claimed by an individual in a year may not exceed the amount of tax due by the taxpayer in that year, and any unused portion earned may be carried forward for two (2) consecutive years following the year in which it was earned.
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