Arkansas Code Title 16. Practice, Procedure, and Courts § 16-123-602. Definitions

(A) Alter in any way the tax treatment of, or cause any tax, penalty, or payment to be assessed against, or deny, delay, revoke, or otherwise make unavailable an exemption from taxation of any person;

(B) Disallow, deny, or otherwise make unavailable a deduction for state tax purposes of any charitable contribution made to or by any person;

(C) Withhold, reduce, exclude, terminate, materially alter the terms or conditions of, or otherwise make unavailable, including by inserting contractual provisions that contradict a person's sincerely held religious beliefs, or deny any state grant, contract, subcontract, cooperative agreement, guarantee, loan, scholarship, or other similar benefit from or to such person;

(D) Withhold, reduce, exclude, terminate, materially alter the terms or conditions of, or otherwise make unavailable or deny any entitlement or benefit under a state benefit program from or to a person;

(E) Impose, levy, or assess a monetary fine, fee, penalty, damages award, or injunction upon a person;

(F) Withhold, reduce, exclude, terminate, materially alter the terms or conditions of, or otherwise make unavailable or deny any license, certification, accreditation, custody award or agreement, diploma, grade, recognition, or other similar benefit, position, or status from or to any person; or

(G) Refuse to hire or promote, force to resign, fire, demote, sanction, discipline, adversely alter the terms or conditions of employment, or retaliate or take other adverse employment action against a person employed or commissioned by state government;

(A) An individual, in his or her personal capacity regardless of religious affiliation or lack thereof, or in his or her capacity as a member, officer, owner, volunteer, employee, manager, religious leader, clergy, or minister of any religious organization;

(B) A religious organization;

(C) A sole proprietorship, partnership, trust, closely held corporation, or other closely held entity operating with a sincerely held religious belief, including a belief about biological sex or marriage; or

(D) Cooperatives, ventures, or enterprises comprised of two (2) or more individuals or entities described in this subdivision (2) regardless of nonprofit or for-profit status;

(A) A house of worship, including without limitation a church, synagogue, shrine, mosque, or temple;

(B) A religious group, corporation, association, school or educational institution, ministry, order, society, or similar entity, regardless of whether it is integrated or affiliated with a house of worship; or

(C) An officer, owner, employee, manager, religious leader, clergy, or minister of an entity or organization described in this subdivision (3);

(A) The state or a political subdivision of the state;

(B) An agency of the state or of a political subdivision of the state, including without limitation a department, bureau, board, commission, council, court, or public institution of higher education; and

(C) Any person acting under color of state law or using any government instrumentality to enforce a law, regulation, rule, or policy of government.