Arkansas Code Title 25. State Government § 25-1-601. Definitions

(1)(A) “Abortion” means the act of using or prescribing an instrument, medicine, drug, device, or another substance or means with the intent to terminate the clinically diagnosable pregnancy of a woman with knowledge that the termination by those means will with reasonable likelihood cause the death of the unborn child.

(B) “Abortion” as defined under subdivision (1)(A) of this section shall not include an act performed to:

(A) This state;

(B) A state agency in the executive, judicial, or legislative branch of state government; or

(C) A political subdivision of this state;

(A) County;

(B) City; or

(C) Municipality; and

(5)(A) “Taxpayer resource transaction” means a sale, purchase, lease, donation of money, goods, services, or real property, or any other transaction between a governmental entity and a private entity that provides to the private entity something of value derived from state or local tax revenue, regardless of whether the governmental entity receives something of value in return.

(B) “Taxpayer resource transaction” includes advocacy or lobbying by or on behalf of a governmental entity in behalf of an abortion provider or an affiliate of an abortion provider, but does not include an:

(C) “Taxpayer resource transaction” does not include the provision of basic public services, including without limitation fire and police protection and utilities, by a governmental entity to an abortion provider or an affiliate of an abortion provider in the same manner as the governmental entity provides the services to the general public.