Arkansas law limits contributions to $3,300 per candidate per election. Each individual, political party committee, legislative caucus committee or approved political action committee may contribute up to $3,300 for the primary election, $3,300 for a runoff election (if necessary), and $3,300 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.