Every Arkansas taxpayer has a tax credit for political donations. This credit provides for an individual income tax credit of up to $50 per taxpayer ($100 for a joint return) for cash contributions made by the taxpayer in a taxable year to one or more of the following:

  • A candidate seeking nomination or election to a public office or to the candidate’s campaign committee
  • An approved political action committee
  • An organized political party.

For the purposes of this credit, “Public Office” means any office created by or under the authority of the laws of the State of Arkansas, or of a subdivision thereof, that is filled by the voters.
Examples include state, city, county, school districts, etc.

Taxpayers claiming the credit must complete Form AR1000TC and attach it to your return.

The credit does not apply to candidates for federal offices such as U.S. Senate. Contributions taken on the Arkansas return must be made by April 15 of the following year (example: donate for 2020 before April 15, 2021 to claim the tax credit on your 2020 Arkansas tax return).