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AR

Equity Investment Tax Credit

Provides Arkansas income tax credits to investors making equity investments in approved technology-based businesses.

About this program

The Equity Investment Incentive Program is a discretionary Arkansas incentive targeted to new, technology-based businesses paying high wages. Approved businesses may offer investors income tax credits equal to 33 1/3% of eligible equity investments, with credits usable against Arkansas income tax liability and transferable with AEDC approval.

Eligibility

Eligible businesses are approved early-stage or startup technology-based companies in targeted sectors that meet AEDC payroll, wage, investment, and sector requirements.

Requirements

  • Business must apply to AEDC and be approved as an eligible business before investors claim credits.
  • Business must generally operate in a targeted emerging technology sector.
  • Business must pay wages exceeding required state or county average wage thresholds.