Arkansas Code § 26-51-315

Community Match Rural Physician Recruitment Program incentives
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There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 - 6-81-722 . Added by Act 2017, No. 763,§ 1, eff. for tax years beginning on and after 1/1/2017.
There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 - 6-81-722 . Added by Act 2017, No. 763,§ 1, eff. for tax years beginning on and after 1/1/2017.
There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 - 6-81-722 . Added by Act 2017, No. 763,§ 1, eff. for tax years beginning on and after 1/1/2017.
There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 - 6-81-722 .

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