Arkansas law limits contributions to $2,900 per candidate per election. Each individual, political party committee, legislative caucus committee or approved political action committee may contribute up to $2,900 for the primary election, $2,900 for a runoff election (if necessary), and $2,900 for a general election. Contributions from corporations or foreign nationals are prohibited by law. Contributors may take up to a $50 Arkansas income tax credit, but contributions are not tax deductible for Federal returns.