Ark. Code Ann. § 15-4-3302
This is the official text of Ark. Code Ann. § 15-4-3302, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Equity investment incentives - Creation - Purpose - Tax credit
Official statutory text
(a) Equity investment incentives in the form of tax credits to persons or companies investing in certain types of eligible businesses are created. (b) The equity investment incentives shall: (1) Encourage capital investment in certain types of businesses including: (A) Early-stage businesses and start-up businesses in this state; (B) Businesses paying wages in excess of prevailing wages in the state or the county where the company is located; and (C) Businesses that are invested in by venture capital funds and regional or community-based alliance funds; and (2) Create new jobs. (c) (1) An equity investment incentive tax credit is created that shall be equal to thirty-three and one-third percent (331/3%) of the approved amount invested by an investor in an eligible business, as identified in § 15-4-3303(a) . (2) The tax credit, if awarded, is available to the investor. Acts 2007, No. 566, § 1.
(a) Equity investment incentives in the form of tax credits to persons or companies investing in certain types of eligible businesses are created.
(b) The equity investment incentives shall: (1) Encourage capital investment in certain types of businesses including: (A) Early-stage businesses and start-up businesses in this state; (B) Businesses paying wages in excess of prevailing wages in the state or the county where the company is located; and (C) Businesses that are invested in by venture capital funds and regional or community-based alliance funds; and (2) Create new jobs.
(1) Encourage capital investment in certain types of businesses including: (A) Early-stage businesses and start-up businesses in this state; (B) Businesses paying wages in excess of prevailing wages in the state or the county where the company is located; and (C) Businesses that are invested in by venture capital funds and regional or community-based alliance funds; and
(A) Early-stage businesses and start-up businesses in this state;
(B) Businesses paying wages in excess of prevailing wages in the state or the county where the company is located; and
(C) Businesses that are invested in by venture capital funds and regional or community-based alliance funds; and
(2) Create new jobs.
(c) (1) An equity investment incentive tax credit is created that shall be equal to thirty-three and one-third percent (331/3%) of the approved amount invested by an investor in an eligible business, as identified in § 15-4-3303(a) . (2) The tax credit, if awarded, is available to the investor.
(1) An equity investment incentive tax credit is created that shall be equal to thirty-three and one-third percent (331/3%) of the approved amount invested by an investor in an eligible business, as identified in § 15-4-3303(a) .
(2) The tax credit, if awarded, is available to the investor.
Acts 2007, No. 566, § 1.
(a) Equity investment incentives in the form of tax credits to persons or companies investing in certain types of eligible businesses are created.
(b) The equity investment incentives shall: (1) Encourage capital investment in certain types of businesses including: (A) Early-stage businesses and start-up businesses in this state; (B) Businesses paying wages in excess of prevailing wages in the state or the county where the company is located; and (C) Businesses that are invested in by venture capital funds and regional or community-based alliance funds; and (2) Create new jobs.
(1) Encourage capital investment in certain types of businesses including: (A) Early-stage businesses and start-up businesses in this state; (B) Businesses paying wages in excess of prevailing wages in the state or the county where the company is located; and (C) Businesses that are invested in by venture capital funds and regional or community-based alliance funds; and
(A) Early-stage businesses and start-up businesses in this state;
(B) Businesses paying wages in excess of prevailing wages in the state or the county where the company is located; and
(C) Businesses that are invested in by venture capital funds and regional or community-based alliance funds; and
(2) Create new jobs.
(c) (1) An equity investment incentive tax credit is created that shall be equal to thirty-three and one-third percent (331/3%) of the approved amount invested by an investor in an eligible business, as identified in § 15-4-3303(a) . (2) The tax credit, if awarded, is available to the investor.
(1) An equity investment incentive tax credit is created that shall be equal to thirty-three and one-third percent (331/3%) of the approved amount invested by an investor in an eligible business, as identified in § 15-4-3303(a) .
(2) The tax credit, if awarded, is available to the investor.
Acts 2007, No. 566, § 1.
Status: in_force
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