# Ark. Code Ann. § 26-51-310: Foreign income exclusion

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S3_S26-51-310

## Section

- **Citation:** Ark. Code Ann. § 26-51-310
- **Heading:** Foreign income exclusion
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-310

## Text

Title 26 U.S.C. §§ 911 and 912 , as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability. Acts 1989, No. 826, § 2; 1999, No. 1126, § 15; 2007, No. 218, § 15.

Title 26 U.S.C. §§ 911 and 912 , as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability.

Acts 1989, No. 826, § 2; 1999, No. 1126, § 15; 2007, No. 218, § 15.

## Nearby sections

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S3_S26-51-310. Check the current official text before relying on it. Not legal advice.