AR 1800 Form
A credit of up to $50 per taxpayer ($100 for a joint return) is allowed against your Arkansas individual income tax liability for cash contributions made by the taxpayer(s) to one of the following:
(1) A candidate seeking nomination or election to a public office or to the candidate's campaign committee.
(2) An approved political action committee as defined by Arkansas Code Annotated 7-6-201.
(3) An organized politcal party as defined in Arkansas Code Annotated 7-1-101.