Arkansas Code Title 11. Labor and Industrial Relations § 11-10-709. Exclusion from wages

(a) For the purposes of §§ 11-10-701 and 11-10-702, wages shall not include that part of remuneration paid to an individual by an employer or the employer's predecessor with respect to the employment during any calendar year which exceeds that part of remuneration paid specified in § 11-10-215(a)(1), unless that part of the remuneration is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.

(b) For the purposes of this section, the term “employment” shall include service constituting employment under any unemployment compensation law of another state.