Ark. Code R. 26-51-502 - 1 (1997) - Tax Credit - Mentally Retarded Child
A taxpayer who is maintaining, supporting and caring for a mentally retarded child shall be entitled to a $500.00 credit per tax year for the child. If the taxpayer is caring for more than one mentally retarded child, the taxpayer shall be entitled to one $500.00 credit per child.
REQUIREMENTS
The following criteria must be satisfied in order to properly claim the exemption:
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A physician (medical doctor) must certify in writing that the child is mentally retarded. Such certification shall be valid for state income tax purposes for five (5) years.
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The individual must meet the eligibility requirements for admission to a Human Development Center, (ACA20-48-404) which are:
a The taxpayer has resided in the state of Arkansas for at least three (3) years prior to the claim for credit;
b The child is so mentally deficient that he is incapable of managing himself or his affairs, and his welfare requires the special care, training, and education provided at a center; and
c The child's physician has used standard tests and examinations in determining that the child is mentally deficient and in need of the special training provided at a Human Development Center.
- The mentally retarded child must be:
a. The taxpayer's biological child; or
b. The taxpayer's adopted child; or
c. Clearly related by blood to the taxpayer.
- The taxpayer must be caring for the mentally retarded child in the taxpayer's home.