The General Assembly finds and declares that:(1) The state's program for capital improvements for public roads projects and the financing of those projects is inadequate;(2) The economic and other benefits to the state and its people resulting from capital improvements for public roads projects are essential to the public health, safety, and welfare of the people of Arkansas; and(3) Providing tax credits to taxpayers for contributions in aid of construction of capital improvements for public roads projects will encourage public and private participation in these capital improvement projects, will promote the economic welfare of this state and its people, and is in the public interest.Acts 1999, No. 1347, § 1.
Arkansas Legal Code