15 CAR § 180-101 – Introduction

(a) In order to facilitate the construction of specific capital improvement projects, the Arkansas Public Roads Improvements Credit Act, Acts 1999, No. 1347, was passed by the 82nd General Assembly of the State of Arkansas.
(b) The Arkansas Economic Development Commission has the authority to administer the program under the Arkansas Public Roads Improvements Credit Act.
(c) The goal of the program is to provide an income tax credit incentive to any individual, fiduciary, or corporation subject to Arkansas state income tax to make contributions in aid of the construction of public roads through the Public Roads Incentive Fund.