diff --git a/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/child_age.yaml b/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/child_age.yaml
new file mode 100644
index 000000000..efa211be1
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/child_age.yaml
@@ -0,0 +1,11 @@
+description: Multiply the amount in Line 9 by this amount
+values:
+  2022-01-01: 13
+metadata:
+  type: single_amount
+  reference:
+    - title: 2022 ARKANSAS INDIVIDUAL INCOME TAX CHILD AND DEPENDENT CARE EXPENSES Instructions
+      href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR2441_Child_andDependentCareExpenses_Instructions.pdf
+  unit: currency-USD
+  period: year
+  label: AR child care tax credit multiple
\ No newline at end of file
diff --git a/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/childcare_rates.yaml b/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/childcare_rates.yaml
index 1b5bed769..08a8c6045 100644
--- a/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/childcare_rates.yaml
+++ b/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/childcare_rates.yaml
@@ -1,6 +1,6 @@
 description: AGI thresholds and rates for the Arkansas Child Care Tax Credit
 metadata:
-  type: single_amount
+  type: marginal_rate
   threshold_unit: currency-USD
   rate_unit: /1
   label: Arkansas Child and Dependent Care Tax Credit
diff --git a/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml b/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml
new file mode 100644
index 000000000..266e0e256
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml
@@ -0,0 +1,12 @@
+description: Arkansas matches this percentage of the federal child and dependent care credit. 
+metadata:
+  unit: /1
+  period: year
+  label: Arkansas household and dependents care credit match
+  reference:
+    - title: Ark. Code R. § 26-51-502(c)(1)(A)(ii)
+      href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-502/
+    - title: Arkansas 2022 AR2441 | line 10
+      href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR2441_Child_andDependentCareExpenses.pdf#page=1
+values:
+  2013-01-01: 0.2
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/ar/tax/income/credits/ar_cdcc.py b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/ar_cdcc.py
deleted file mode 100644
index 71c6a11d2..000000000
--- a/fiscalsim_us/variables/gov/states/ar/tax/income/credits/ar_cdcc.py
+++ /dev/null
@@ -1,16 +0,0 @@
-from fiscalsim_us.model_api import *
-
-
-class ar_cdcc(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Arkansas Child and Dependent Care Credit"
-    unit = USD
-    documentation = "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-502/"
-    definition_period = YEAR
-    defined_for = StateCode.AR
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.ar.tax.income.credits.cdcc
-        cdcc = tax_unit("cdcc", period)
-        return cdcc * p.match
diff --git a/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc.py b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc.py
new file mode 100644
index 000000000..ea21a3e39
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc.py
@@ -0,0 +1,39 @@
+from fiscalsim_us.model_api import *
+
+
+class ar_cdcc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Arkansas Child and Dependent Care Credit"
+    unit = USD
+    documentation = "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-502/"
+    definition_period = YEAR
+    defined_for = StateCode.AR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ar.tax.income.credits.cdcc
+        cdcc = tax_unit("cdcc", period)
+        return cdcc * p.match
+
+        # filing_status = tax_unit('filing_status',period) #Needed?
+
+        # gross_num_eligible = tax_unit.sum(
+        #     tax_unit.members("ar_cdcc_qualified_dependent", period)
+        # )
+
+        # max_qual_expenses = where(gross_num_eligible >= 2, p.childcare_qual_max *2, p.childcare_qual_max)
+
+        # qualified_expenses = min(tax_unit('tax_unit_qualified_expenses', period), max_qual_expenses)
+
+        # earned_income_head = tax_unit('ar_cdcc_earned_income_head', period) #NOT FINALIZED
+        # earned_income_spouse = tax_unit('ar_cdcc_earned_income_spouse', period) #NOT FINALIZED
+
+        # base_amount = min(qualified_expenses, earned_income_head, earned_income_spouse)
+        
+        # fed_agi = tax_unit('adjusted_gross_income', period)
+
+        # childcare_credit =  p.childcare_rates[fed_agi] * base_amount
+
+
+        
+        # return childcare_credit
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_earned_income_head b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_earned_income_head
new file mode 100644
index 000000000..ee3693201
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_earned_income_head
@@ -0,0 +1,11 @@
+from fiscalsim_us.model_api import *
+
+class ar_cdcc_earned_income_head(Variable):
+    "Line 4 of Arkansas CHILD AND DEPENDENT CARE EXPENSES Form AR2441"
+    value_type = float
+    entity = TaxUnit
+    label = "Qualified Child and Dependent Care Expenses"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000TD_LumpSumDistributionAveraging.pdf"
+    defined_for = StateCode.AR
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_earned_income_spouse b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_earned_income_spouse
new file mode 100644
index 000000000..ee3693201
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_earned_income_spouse
@@ -0,0 +1,11 @@
+from fiscalsim_us.model_api import *
+
+class ar_cdcc_earned_income_head(Variable):
+    "Line 4 of Arkansas CHILD AND DEPENDENT CARE EXPENSES Form AR2441"
+    value_type = float
+    entity = TaxUnit
+    label = "Qualified Child and Dependent Care Expenses"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000TD_LumpSumDistributionAveraging.pdf"
+    defined_for = StateCode.AR
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_qualified_dependent.py b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_qualified_dependent.py
new file mode 100644
index 000000000..d97318f97
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_qualified_dependent.py
@@ -0,0 +1,18 @@
+class ar_cdcc_qualified_dependent(Variable):
+    value_type = bool
+    entity = Person
+    label = "Qualifying dependent for Arkansas CDCC"
+    documentation = "Whether this person qualifies as a dependent for the child and dependent care credit."
+    definition_period = YEAR
+    reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR2441_Child_andDependentCareExpenses_Instructions.pdf"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ar.tax.income.credits.cdcc
+        meets_age_criteria = person("age", period) < p.child_age
+        incapable_of_self_care = person("incapable_of_self_care", period)
+        is_dependent = person("is_tax_unit_dependent", period)
+        is_spouse = person("is_tax_unit_spouse", period)
+        dependent_or_spouse = is_dependent | is_spouse
+        return meets_age_criteria | (
+            dependent_or_spouse & incapable_of_self_care
+        )
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_qualified_expenses b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_qualified_expenses
new file mode 100644
index 000000000..e67f8a320
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ar/tax/income/credits/cdcc/ar_cdcc_qualified_expenses
@@ -0,0 +1,11 @@
+from fiscalsim_us.model_api import *
+
+class ar_cdcc_qualified_expenses(Variable):
+    "Line 2c of Arkansas CHILD AND DEPENDENT CARE EXPENSES Form AR2441"
+    value_type = float
+    entity = TaxUnit
+    label = "Qualified Child and Dependent Care Expenses"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000TD_LumpSumDistributionAveraging.pdf"
+    defined_for = StateCode.AR
\ No newline at end of file