15 CAR § 146-101 – Introduction

(a) Acts 2007, No. 566, also known as the “Equity Investment Incentive Act of 2007”, as amended and codified at Arkansas Code § 15-4-3301 et seq., provides a tax credit for equity investments in targeted, early-stage, and start-up businesses.
(b) The purpose of equity investment incentives is to encourage capital investment in certain types of early-stage businesses that are creating new, higher-paying jobs for the State of Arkansas.