1. (a)

   1. (1) A candidate shall not take campaign funds as personal income.

   2. (2) A candidate shall not take any campaign funds as income for his or her spouse or dependent children, except that:

      1. (A) An opposed candidate may employ his or her spouse or dependent children as campaign workers;
      2. (B) The use of campaign funds to pay a candidate's childcare expenses shall not be considered a taking of campaign funds as personal income if the campaign funds are used to pay for childcare for the time the candidate is engaging in campaign activity and the childcare expenses would not exist in the absence of the campaign; and
      3. (C) An opposed candidate who, during and before the election, takes a leave of absence without pay from his or her primary place of employment shall be authorized to take campaign funds before the election as personal income up to the amount of employment income lost as a result of the leave of absence.
2. (b) Campaign funds that are retained as remaining campaign funds are treated as campaign funds and may not be taken as personal income or as income for the candidate’s spouse or dependent children.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote to 7 CAR § 3-108(a)(2)(A) as follows: “37 Ark. Code Ann. § 7-6-203(f)”.