Deduction - Research and development

Title 26 U.S.C. §§ 174 and 280C , as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability. Added by Act 2019, No. 870,§ 14, eff. for tax years beginning on or after 1/1/2019. Title 26 U.S.C. §§ 174 and 280C , as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability. Added by Act 2019, No. 870,§ 14, eff. for tax years beginning on or after 1/1/2019.