Purpose

ArkansasStatutes

Ask Donna

How this section applies to your facts.

AR Code › Title 6 › Chapter 84 › Section 6-84-102

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

It is the intent and purpose of this chapter to create and establish the Arkansas Brighter Future Fund Plan pursuant to 26 U.S.C. § 529 , as in effect on January 1, 2020, to be administered by the Section 529 Plan Review Committee through the adoption of rules for the administration of the plan. Amended by Act 2021, No. 966,§ 2, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 412, eff. 7/24/2019. Amended by Act 2018EX2, No. 15,§ 1, eff. for tax years beginning on or after 1/1/2018. Amended by Act 2018EX2, No. 8,§ 1, eff. 1/1/2018. Amended by Act 2017, No. 884,§ 1, eff. 8/1/2017. Amended by Act 2017, No. 155,§ 1, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 1, eff. for tax years beginning on or after January 1, 2014. Acts 1999, No. 996, § 2; 2003, No. 515, § 1; 2007, No. 218, § 1; 2011, No. 787, § 1.

It is the intent and purpose of this chapter to create and establish the Arkansas Brighter Future Fund Plan pursuant to 26 U.S.C. § 529 , as in effect on January 1, 2020, to be administered by the Section 529 Plan Review Committee through the adoption of rules for the administration of the plan.

Amended by Act 2021, No. 966,§ 2, eff. 7/28/2021.

Amended by Act 2019, No. 315,§ 412, eff. 7/24/2019.

Amended by Act 2018EX2, No. 15,§ 1, eff. for tax years beginning on or after 1/1/2018.

Amended by Act 2018EX2, No. 8,§ 1, eff. 1/1/2018.

Amended by Act 2017, No. 884,§ 1, eff. 8/1/2017.

Amended by Act 2017, No. 155,§ 1, eff. for tax years beginning on and after 1/1/2015.

Amended by Act 2015, No. 580,§ 1, eff. for tax years beginning on or after January 1, 2014.

Acts 1999, No. 996, § 2; 2003, No. 515, § 1; 2007, No. 218, § 1; 2011, No. 787, § 1.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.