Ark. Code § 21-5-610
In the event that any public employee is entitled to receive workers' compensation benefits under the provisions of this subchapter, as a result of injury, disability, or death, and the injury, disability, or death also gives rise to an entitlement of benefits under a state or federal program or an act of the United States Congress which provides benefits for public safety officers who serve a public agency in an official capacity, with or without compensation, as a law enforcement officer or as a firefighter or in any other capacity, the state workers' compensation funds shall be entitled to a credit against its liability for payment of workers' compensation benefits to the extent of the benefits received under any state or federal program or act of the United States Congress.
Ark. Code § 21-5-610