From 1a7c087cbb46c890ff5ba230581caf93b78d1e03 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 15 Sep 2026 20:53:21 -0400 Subject: [PATCH] Repoint Arkansas DFA references off the dead images/uploads/incomeTaxOffice path DFA moved its income-tax PDFs to wp-content/uploads; the old images/uploads/incomeTaxOffice URLs return 404. Rewrite every remaining href/reference to the same filename under wp-content/uploads, preserving #page anchors, across the AR parameters, the contrib AR dependent-credit parameter, and the AR variable reference strings. Leave the two gross_income/sources files to #9451. TaxBrackets_2014.pdf no longer exists on dfa.arkansas.gov, so the 2014 bracket reference in rates/main/rate.yaml now points at the 2014 AR1000F/AR1000NR instruction booklet (page 6 bracket change, page 28 Regular Tax Table). Co-Authored-By: Claude Fable 5.1 --- changelog.d/ar-dfa-dead-links.fixed.md | 1 + .../gov/contrib/states/ar/dependent_credit/amount.yaml | 4 ++-- .../gov/states/ar/tax/income/credits/cdcc/match.yaml | 4 ++-- .../gov/states/ar/tax/income/credits/non_refundable.yaml | 6 +++--- .../ar/tax/income/credits/personal/age_threshold.yaml | 8 ++++---- .../ar/tax/income/credits/personal/amount/base.yaml | 8 ++++---- .../credits/personal/amount/disabled_dependent.yaml | 8 ++++---- .../income/deductions/itemized/sources/individual.yaml | 4 ++-- .../ar/tax/income/deductions/itemized/sources/joint.yaml | 4 ++-- .../ar/tax/income/deductions/itemized/tuition/rate.yaml | 8 ++++---- .../weighted_average_tuition/four_year_college.yaml | 6 +++--- .../weighted_average_tuition/technical_institutes.yaml | 6 +++--- .../weighted_average_tuition/two_year_college.yaml | 6 +++--- .../gov/states/ar/tax/income/deductions/standard.yaml | 6 +++--- .../gov/states/ar/tax/income/exemptions/exemptions.yaml | 4 ++-- .../exemptions/retirement_or_disability_benefits/cap.yaml | 8 ++++---- .../tax/income/gross_income/capital_gains/exempt/cap.yaml | 4 ++-- .../income/gross_income/capital_gains/exempt/rate.yaml | 4 ++-- .../tax/income/gross_income/capital_gains/loss_cap.yaml | 4 ++-- .../head_of_household/no_or_one_dependent.yaml | 6 +++--- .../head_of_household/two_or_more_dependents.yaml | 6 +++--- .../low_income_tax_tables/joint/no_or_one_dependent.yaml | 6 +++--- .../joint/two_or_more_dependents.yaml | 6 +++--- .../ar/tax/income/rates/low_income_tax_tables/single.yaml | 6 +++--- .../surviving_spouse/no_or_one_dependent.yaml | 6 +++--- .../surviving_spouse/two_or_more_dependents.yaml | 6 +++--- .../gov/states/ar/tax/income/rates/main/rate.yaml | 6 ++++-- .../variables/gov/states/ar/tax/income/ar_agi_indiv.py | 2 +- .../variables/gov/states/ar/tax/income/ar_agi_joint.py | 2 +- .../variables/gov/states/ar/tax/income/ar_exemptions.py | 2 +- .../gov/states/ar/tax/income/ar_files_separately.py | 4 ++-- .../ar_income_tax_before_non_refundable_credits_indiv.py | 4 ++-- .../ar_income_tax_before_non_refundable_credits_joint.py | 4 ++-- .../ar_income_tax_before_non_refundable_credits_unit.py | 4 ++-- .../states/ar/tax/income/ar_net_taxable_income_joint.py | 2 +- .../gov/states/ar/tax/income/ar_taxable_income_indiv.py | 4 ++-- .../gov/states/ar/tax/income/ar_taxable_income_joint.py | 4 ++-- .../states/ar/tax/income/ar_uses_low_income_tax_tables.py | 6 +++--- .../credits/personal/ar_personal_credit_dependent.py | 6 +++--- .../personal/ar_personal_credit_disabled_dependent.py | 6 +++--- .../ar/tax/income/credits/personal/ar_personal_credits.py | 6 +++--- .../income/credits/personal/ar_personal_credits_base.py | 6 +++--- .../credits/personal/ar_personal_credits_potential.py | 6 +++--- .../states/ar/tax/income/deductions/ar_deduction_indiv.py | 2 +- .../states/ar/tax/income/deductions/ar_deduction_joint.py | 2 +- .../deductions/itemized/ar_itemized_deductions_indiv.py | 4 +++- .../deductions/itemized/ar_itemized_deductions_joint.py | 4 +++- .../itemized/ar_medical_expense_deduction_indiv.py | 2 +- .../itemized/ar_medical_expense_deduction_joint.py | 2 +- .../income/deductions/itemized/ar_misc_deduction_indiv.py | 2 +- .../income/deductions/itemized/ar_misc_deduction_joint.py | 2 +- .../ar_post_secondary_education_tuition_deduction.py | 2 +- ...r_post_secondary_education_tuition_deduction_person.py | 2 +- .../deductions/standard/ar_standard_deduction_indiv.py | 2 +- .../deductions/standard/ar_standard_deduction_joint.py | 2 +- ..._retirement_or_disability_benefits_exemption_person.py | 2 +- .../exemptions/ar_military_retirement_income_person.py | 2 +- .../ar_retirement_or_disability_benefits_exemption.py | 2 +- ..._retirement_or_disability_benefits_exemption_person.py | 2 +- .../ar/tax/income/low_income/ar_low_income_tax_joint.py | 2 +- 60 files changed, 132 insertions(+), 125 deletions(-) create mode 100644 changelog.d/ar-dfa-dead-links.fixed.md diff --git a/changelog.d/ar-dfa-dead-links.fixed.md b/changelog.d/ar-dfa-dead-links.fixed.md new file mode 100644 index 00000000000..28857729bd8 --- /dev/null +++ b/changelog.d/ar-dfa-dead-links.fixed.md @@ -0,0 +1 @@ +Repoint Arkansas DFA references from the dead images/uploads/incomeTaxOffice path to wp-content/uploads, and replace the removed 2014 tax bracket sheet with the 2014 instruction booklet. diff --git a/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml b/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml index 19230c8ca77..d10259ed9b9 100644 --- a/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml +++ b/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml @@ -7,9 +7,9 @@ metadata: label: Arkansas dependent credit amount reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions, LINE 7A. - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 # § 26-51-501(a)(1)(A) assigns the "adjusted individual credit". # § 26-51-501(d)(1) assigns the $20 amount # § 26-51-501(e) increases it with inflation relative to 2001 starting in 2003 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml index f7e89efe6c4..4a876f0f1ff 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml @@ -7,9 +7,9 @@ metadata: - 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR2441_Child_andDependentCareExpenses.pdf#page=1 - title: Arkansas 2023 AR2441 | line 10 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR2441_Child_andDependentCareExpenses.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR2441_Child_andDependentCareExpenses.pdf#page=1 - title: Arkansas 2024 AR2441 | line 10 href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR2441_Child_andDependentCareExpenses.pdf#page=1 values: diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/non_refundable.yaml index db8ee16feb1..829e2be194a 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/non_refundable.yaml @@ -15,11 +15,11 @@ values: metadata: reference: - title: Inflationary relief income-tax credit worksheet - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_Final_InflationaryReliefIncomeTaxCredit_FI.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_Final_InflationaryReliefIncomeTaxCredit_FI.pdf#page=1 - title: personal credit tax form - 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2024 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml index 0c535786213..ece43fdb2e2 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml @@ -8,14 +8,14 @@ metadata: label: Arkansas aged personal credit age threshold reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions, page 12 - LINE 7A. - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: Ark. Code § 26-51-501 (a)(1)(D) href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits - title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2024 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=12 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml index 3f434dfcf87..5ed82e345b6 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml @@ -8,13 +8,13 @@ metadata: label: Arkansas personal tax credit base amount reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions, LINE 7A. - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2024 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=12 # § 26-51-501(a)(1)(A) assigns the "adjusted individual credit". diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml index a50b5de0bb8..fbd88b2f430 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml @@ -8,14 +8,14 @@ metadata: label: Arkansas disabled dependent personal tax credit amount reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions, LINE 7C. - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12 - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: Ark. Code § 26-51-503 (a) href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-503-effective-for-tax-years-beginning-on-or-after-january-1-2022-support-of-a-child-with-a-developmental-disability-definitions - title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2024 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=12 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/individual.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/individual.yaml index bb4edf437d5..2fe78fc8ce5 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/individual.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/individual.yaml @@ -14,9 +14,9 @@ metadata: label: Arkansas itemized deduction sources when married filing separately reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21 - title: Arkansas 2021 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=21 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=21 - title: Code of Arkansas-26-51-447. Deductions — Tuition to postsecondary educational institutions — Definition. href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=f2d18e4b-014e-4a5e-a816-20c21fc92ee8&nodeid=ABAAAFAACAAFABU&nodepath=%2FROOT%2FABA%2FABAAAF%2FABAAAFAAC%2FABAAAFAACAAF%2FABAAAFAACAAFABU&level=5&haschildren=&populated=false&title=26-51-447.+Deductions+%E2%80%94+Tuition+to+postsecondary+educational+institutions+%E2%80%94+Definition.&indicator=true&config=00JAA2ZjZiM2VhNS0wNTVlLTQ3NzUtYjQzYy0yYWZmODJiODRmMDYKAFBvZENhdGFsb2fXiYCnsel0plIgqpYkw9PK&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A4WVP-0VS0-R03J-S4PK-00008-00&ecomp=bgf5kkk&prid=0e852b49-2c9b-4c19-b9ae-e52267babbe1 - title: Code of Arkansas-26-51-437. Miscellaneous itemized deductions — Definition. diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/joint.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/joint.yaml index 84bc3d32117..c1148965070 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/joint.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/sources/joint.yaml @@ -14,9 +14,9 @@ metadata: label: Arkansas itemized deduction sources when married filing jointly reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21 - title: Arkansas 2021 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=21 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=21 - title: Code of Arkansas-26-51-447. Deductions — Tuition to postsecondary educational institutions — Definition. href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=f2d18e4b-014e-4a5e-a816-20c21fc92ee8&nodeid=ABAAAFAACAAFABU&nodepath=%2FROOT%2FABA%2FABAAAF%2FABAAAFAAC%2FABAAAFAACAAF%2FABAAAFAACAAFABU&level=5&haschildren=&populated=false&title=26-51-447.+Deductions+%E2%80%94+Tuition+to+postsecondary+educational+institutions+%E2%80%94+Definition.&indicator=true&config=00JAA2ZjZiM2VhNS0wNTVlLTQ3NzUtYjQzYy0yYWZmODJiODRmMDYKAFBvZENhdGFsb2fXiYCnsel0plIgqpYkw9PK&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A4WVP-0VS0-R03J-S4PK-00008-00&ecomp=bgf5kkk&prid=0e852b49-2c9b-4c19-b9ae-e52267babbe1 - title: Code of Arkansas-26-51-437. Miscellaneous itemized deductions — Definition. diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/rate.yaml index ccf2cfd9bdb..81ecc094502 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/rate.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/rate.yaml @@ -8,13 +8,13 @@ metadata: label: Arkansas post-secondary education deduction tuition expense rate reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2021.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2021.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2023.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2023.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2024 href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1075.pdf#page=1 - title: Code of Arkansas Public Access A.C.A. Subchapter 4. § 26-51-447.(a) diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/four_year_college.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/four_year_college.yaml index f3e89ae58cd..8d81deb6185 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/four_year_college.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/four_year_college.yaml @@ -13,13 +13,13 @@ metadata: label: Arkansas post secondary eduction tuition deduction four-year college weighted average tuition reference: - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2021.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2021.pdf#page=1 # The legal code gives three classifications of post-secondary institutions but doesn't give the exact values of weighted average tuition for each one of them - title: Code of Arkansas Public Access A.C.A. Subchapter 4. § 26-51-447. href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=0954ab2a-1066-40fc-aa88-6afd57a184fa&nodeid=ABAAAFAACAAFABU&nodepath=%2FROOT%2FABA%2FABAAAF%2FABAAAFAAC%2FABAAAFAACAAF%2FABAAAFAACAAFABU&level=5&haschildren=&populated=false&title=26-51-447.+Deductions+%E2%80%94+Tuition+to+postsecondary+educational+institutions+%E2%80%94+Definition.&config=00JAA2ZjZiM2VhNS0wNTVlLTQ3NzUtYjQzYy0yYWZmODJiODRmMDYKAFBvZENhdGFsb2fXiYCnsel0plIgqpYkw9PK&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A4WVP-0VS0-R03J-S4PK-00008-00&ecomp=7gf5kkk&prid=408f4fea-f101-4bf2-8722-f2b4fb0ba181 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2023.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2023.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2024 href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1075.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/technical_institutes.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/technical_institutes.yaml index ab6964797f0..7ae19c1289f 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/technical_institutes.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/technical_institutes.yaml @@ -9,11 +9,11 @@ metadata: label: Arkansas post secondary eduction tuition deduction technical institutes weighted average tuition reference: - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2021.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2021.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2023.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2023.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2024 href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1075.pdf#page=1 # The legal code gives three classifications of post-secondary institutions but doesn't give the exact values of weighted average tuition for each one of them diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/two_year_college.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/two_year_college.yaml index 4952488b29a..97e5cb642b1 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/two_year_college.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/tuition/weighted_average_tuition/two_year_college.yaml @@ -12,13 +12,13 @@ metadata: label: Arkansas post secondary eduction tuition deduction two-year college weighted average tuition reference: - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2021.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2021.pdf#page=1 # The legal code gives three classifications of post-secondary institutions but doesn't give the exact values of weighted average tuition for each one of them - title: Code of Arkansas Public Access A.C.A. Subchapter 4. § 26-51-447. href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=0954ab2a-1066-40fc-aa88-6afd57a184fa&nodeid=ABAAAFAACAAFABU&nodepath=%2FROOT%2FABA%2FABAAAF%2FABAAAFAAC%2FABAAAFAACAAF%2FABAAAFAACAAFABU&level=5&haschildren=&populated=false&title=26-51-447.+Deductions+%E2%80%94+Tuition+to+postsecondary+educational+institutions+%E2%80%94+Definition.&config=00JAA2ZjZiM2VhNS0wNTVlLTQ3NzUtYjQzYy0yYWZmODJiODRmMDYKAFBvZENhdGFsb2fXiYCnsel0plIgqpYkw9PK&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A4WVP-0VS0-R03J-S4PK-00008-00&ecomp=7gf5kkk&prid=408f4fea-f101-4bf2-8722-f2b4fb0ba181 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2023.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2023.pdf#page=1 - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2024 href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1075.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml index 199fddf27f0..11d5cb0e33f 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml @@ -15,11 +15,11 @@ metadata: - title: Code of Arkansas Public Access A.C.A. Subchapter 4. § 26-51-430.(b).(1).(A) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=8a0a4a46-62e0-41b6-8539-42452c3a9e46&nodeid=ABAAAFAACAAFABG&nodepath=%2FROOT%2FABA%2FABAAAF%2FABAAAFAAC%2FABAAAFAACAAF%2FABAAAFAACAAFABG&level=5&haschildren=&populated=false&title=26-51-430.+Deductions+%E2%80%94+Standard+deduction+%E2%80%94+Definition.&config=00JAA2ZjZiM2VhNS0wNTVlLTQ3NzUtYjQzYy0yYWZmODJiODRmMDYKAFBvZENhdGFsb2fXiYCnsel0plIgqpYkw9PK&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A649P-FBD0-R03K-54BT-00008-00&ecomp=7gf5kkk&prid=4b6d04eb-5f42-47a5-b744-f8596299a894 - title: Arkansas 2022 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14 - title: Arkansas 2021 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=13 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=13 - title: Arkansas 2023 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=14 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=14 - title: Arkansas 2024 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=14 - title: Arkansas 2025 Individual Income Tax Forms and Instructions diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/exemptions.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/exemptions.yaml index ef1073e3fb1..953895bc5a4 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/exemptions.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/exemptions.yaml @@ -14,9 +14,9 @@ metadata: - title: Arkansas 2024 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=10 - title: Arkansas 2022 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=10 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=10 - title: Arkansas 2021 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=9 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=9 - title: 2020 Arkansas Code § 26-51-301 ~ 316 href: https://law.justia.com/codes/arkansas/2020/title-26/subtitle-5/chapter-51/subchapter-3/ # The legal code does not give detailed description on each exemption. diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/cap.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/cap.yaml index 06994d65a00..222f7803762 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/cap.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/cap.yaml @@ -12,13 +12,13 @@ metadata: - title: Arkansas 2024 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=13 - title: Arkansas 2022 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13 - title: Arkansas 2021 Individual Income Tax Forms and Instructions - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=13 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=13 - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=2 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=2 - title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=2 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=2 # The tax forms do not make the distinction between public or private retirement benefits - title: Arkansas code Title26, Subtitle5, Chapter 51, Section 26-51-307 -(a)-(1) href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-3-exemptions-and-reduced-tax-rates/section-26-51-307-retirement-or-disability-benefits-definition diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/cap.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/cap.yaml index d83dc434438..973055bc4f6 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/cap.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/cap.yaml @@ -7,9 +7,9 @@ metadata: - title: Arkansas Code Title 26. Taxation § 26-51-815. Capital gains and losses (b) (3) href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-815.html - title: Arkansas 2021 AR1000D - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000D_CapitalGains.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2022 AR1000D - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000D_CapitalGains.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2023 AR1000D href: https://www.taxformfinder.org/forms/2023/2023-arkansas-form-ar1000d.pdf#page=1 - title: Arkansas 2024 AR1000D diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/rate.yaml index 033c788871b..df35851ff60 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/rate.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/exempt/rate.yaml @@ -7,9 +7,9 @@ metadata: - title: Arkansas Code Title 26. Taxation § 26-51-815. Capital gains and losses (b) (2) href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-815.html - title: Arkansas 2021 AR1000D - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000D_CapitalGains.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2022 AR1000D - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000D_CapitalGains.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2023 AR1000D href: https://www.taxformfinder.org/forms/2023/2023-arkansas-form-ar1000d.pdf#page=1 - title: Arkansas 2024 AR1000D diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/loss_cap.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/loss_cap.yaml index 7d2f191bee7..74c342d07a0 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/loss_cap.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/loss_cap.yaml @@ -11,9 +11,9 @@ metadata: - title: Arkansas Code Title 26. Taxation § 26-51-815. Capital gains and losses href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-815.html - title: Arkansas 2021 AR1000D - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000D_CapitalGains.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2022 AR1000D - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000D_CapitalGains.pdf#page=1 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2023 AR1000D href: https://www.taxformfinder.org/forms/2023/2023-arkansas-form-ar1000d.pdf#page=1 - title: Arkansas 2024 AR1000D diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/no_or_one_dependent.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/no_or_one_dependent.yaml index 25fd26d3d27..31bfad12a3e 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/no_or_one_dependent.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/no_or_one_dependent.yaml @@ -10,11 +10,11 @@ metadata: - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2024.pdf#page=2 - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/two_or_more_dependents.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/two_or_more_dependents.yaml index bd7467476ee..a2c0f68184b 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/two_or_more_dependents.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/two_or_more_dependents.yaml @@ -10,11 +10,11 @@ metadata: - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=24 - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/no_or_one_dependent.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/no_or_one_dependent.yaml index 1bab05a6138..2e72a5a137c 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/no_or_one_dependent.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/no_or_one_dependent.yaml @@ -10,11 +10,11 @@ metadata: - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=30 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=30 - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=27 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=27 - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/two_or_more_dependents.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/two_or_more_dependents.yaml index bfdc076e0d4..1a564b5a2c5 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/two_or_more_dependents.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/two_or_more_dependents.yaml @@ -10,11 +10,11 @@ metadata: - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=30 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=30 - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=27 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=27 - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/single.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/single.yaml index a7df7c6a575..997a3d1d734 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/single.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/single.yaml @@ -10,11 +10,11 @@ metadata: - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=24 - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml index ba00676e49c..132c1b91abc 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml @@ -10,11 +10,11 @@ metadata: - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=24 - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml index 78d2f749e3f..edd4d863e66 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml @@ -10,11 +10,11 @@ metadata: - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=24 - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml index 97eebf8ae0e..b90beb0ff0a 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml @@ -8,8 +8,10 @@ metadata: reference: - title: Tax Legislation for 2022 Ark. Code § 26-51-201 (a)(1)(A) # (d)(1) for uprating. href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-2-imposition-of-tax/section-26-51-201-effective-90-days-after-sine-die-adjournment-individuals-trusts-and-estates - - title: 2014 Indexed Tax Brackets - href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/TaxBrackets_2014.pdf#page=1 + - title: 2014 AR1000F and AR1000NR Instructions (tax bracket reduced to 0.9% for 2014) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=6 + - title: 2014 AR1000F and AR1000NR Instructions (2014 Regular Tax Table) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=28 - title: 2015 Indexed Tax Brackets href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2015.pdf#page=1 - title: 2019 Indexed Tax Brackets diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py index ae471436f3e..ecde19bb81a 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py @@ -7,7 +7,7 @@ class ar_agi_indiv(Variable): label = "Arkansas adjusted gross income for each individual" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=22" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=22" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py index 5a0bf590db0..950df9eb884 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py @@ -7,7 +7,7 @@ class ar_agi_joint(Variable): label = "Arkansas adjusted gross income for each individual" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=22" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=22" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_exemptions.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_exemptions.py index cd16cdc2134..f2a1f4b57a6 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_exemptions.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_exemptions.py @@ -5,7 +5,7 @@ class ar_exemptions(Variable): value_type = float entity = Person label = "Arkansas exemptions from income tax for each individual" - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=10" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=10" defined_for = StateCode.AR unit = USD definition_period = YEAR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py index 2f3bc19fdeb..239ac6ea49f 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py @@ -7,8 +7,8 @@ class ar_files_separately(Variable): label = "married couple files separately on the Arkansas tax return" definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf", - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf", + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf", + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf", ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py index af2b2de4d94..11ab1ceda1d 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py @@ -8,8 +8,8 @@ class ar_income_tax_before_non_refundable_credits_indiv(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py index 1d565086349..896a9bc9070 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py @@ -10,8 +10,8 @@ class ar_income_tax_before_non_refundable_credits_joint(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_unit.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_unit.py index a81e14d9df1..c875e4d33f5 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_unit.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_unit.py @@ -8,8 +8,8 @@ class ar_income_tax_before_non_refundable_credits_unit(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_net_taxable_income_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_net_taxable_income_joint.py index 7d4d4f43201..2993400bd3a 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_net_taxable_income_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_net_taxable_income_joint.py @@ -8,7 +8,7 @@ class ar_net_taxable_income_joint(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2024_AR1000F_and_AR1000NR_Instructions.pdf", + "https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf", "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/", ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_indiv.py index be18c4dd152..3b3318a0717 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_indiv.py @@ -8,8 +8,8 @@ class ar_taxable_income_indiv(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_joint.py index 94050f3f670..27b13c58787 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_joint.py @@ -8,8 +8,8 @@ class ar_taxable_income_joint(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py index 80e2953b792..e1eaf9712d9 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py @@ -7,9 +7,9 @@ class ar_uses_low_income_tax_tables(Variable): label = "Whether the filer uses the low income tax tables" definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf", - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf", - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2024_AR1000F_and_AR1000NR_Instructions.pdf", + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf", + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf", + "https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf", ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_dependent.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_dependent.py index 67e935a2e5e..f93b39e9c67 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_dependent.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_dependent.py @@ -8,9 +8,9 @@ class ar_personal_credit_dependent(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" + "https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_disabled_dependent.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_disabled_dependent.py index 51bc2e21628..9cb1fe12d6e 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_disabled_dependent.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credit_disabled_dependent.py @@ -8,9 +8,9 @@ class ar_personal_credit_disabled_dependent(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" + "https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits.py index 975bf85f5a0..44eaf3a06df 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits.py @@ -11,9 +11,9 @@ class ar_personal_credits(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" + "https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py index 572f085f802..3971d7e939d 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py @@ -8,9 +8,9 @@ class ar_personal_credits_base(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" + "https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_potential.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_potential.py index 8ced6bf771f..9f2ff8cb599 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_potential.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_potential.py @@ -8,9 +8,9 @@ class ar_personal_credits_potential(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" - "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" + "https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1" + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12" ) defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_indiv.py index b9909193aa8..61987e7576b 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_indiv.py @@ -7,7 +7,7 @@ class ar_deduction_indiv(Variable): label = "Arkansas deduction when married couples are filing separately" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_joint.py index 909ac5f85d4..f24a8a232c9 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/ar_deduction_joint.py @@ -7,7 +7,7 @@ class ar_deduction_joint(Variable): label = "Arkansas deduction when married filing jointly" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_indiv.py index 977aa844dae..84c1a80dacf 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_indiv.py @@ -7,7 +7,9 @@ class ar_itemized_deductions_indiv(Variable): label = "Arkansas itemized deductions when married couples are filing separately" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR3_ItemizedDeduction.pdf" + reference = ( + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR3_ItemizedDeduction.pdf" + ) defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_joint.py index 0782b3d657d..265dca396a5 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_itemized_deductions_joint.py @@ -7,7 +7,9 @@ class ar_itemized_deductions_joint(Variable): label = "Arkansas itemized deductions when married filing jointly" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR3_ItemizedDeduction.pdf" + reference = ( + "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR3_ItemizedDeduction.pdf" + ) defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_indiv.py index 509f2511b9b..5ec543158ba 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_indiv.py @@ -9,7 +9,7 @@ class ar_medical_expense_deduction_indiv(Variable): ) unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21" defined_for = StateCode.AR def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_joint.py index a2c29bb1f61..3e38e68418a 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_medical_expense_deduction_joint.py @@ -7,7 +7,7 @@ class ar_medical_expense_deduction_joint(Variable): label = "Arkansas medical and dental expense deduction when married filing jointly" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=21" defined_for = StateCode.AR def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_indiv.py index c4f222f7ba5..1b9b3549995 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_indiv.py @@ -7,7 +7,7 @@ class ar_misc_deduction_indiv(Variable): label = "Arkansas miscellaneous deduction when married filing separately" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1" defined_for = StateCode.AR def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_joint.py index 4e00caaf8ca..4dc2e5dc25d 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_misc_deduction_joint.py @@ -7,7 +7,7 @@ class ar_misc_deduction_joint(Variable): label = "Arkansas miscellaneous deduction when married filing jointly" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1" defined_for = StateCode.AR def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction.py index c5d95e57691..00cf156548a 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction.py @@ -7,7 +7,7 @@ class ar_post_secondary_education_tuition_deduction(Variable): label = "Arkansas post-secondary education tuition deduction" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1" defined_for = StateCode.AR adds = ["ar_post_secondary_education_tuition_deduction_person"] diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.py index 5b45dabb5a3..6baf7b0421d 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.py @@ -7,7 +7,7 @@ class ar_post_secondary_education_tuition_deduction_person(Variable): label = "Arkansas person post-secondary education tuition deduction" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR1075_2022.pdf#page=1" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2022.pdf#page=1" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_indiv.py index 628f21cb6ad..559a803596b 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_indiv.py @@ -7,7 +7,7 @@ class ar_standard_deduction_indiv(Variable): label = "Arkansas standard deduction when married couples are filing separately" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.py index f7779de8ed2..002a8ef656b 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.py @@ -7,7 +7,7 @@ class ar_standard_deduction_joint(Variable): label = "Arkansas standard deduction when married filing jointly" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py index b1aba41f92a..f574ec1c679 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py @@ -7,7 +7,7 @@ class ar_capped_retirement_or_disability_benefits_exemption_person(Variable): label = "Arkansas capped individual retirement or disability benefits exemption" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=13" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=13" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_military_retirement_income_person.py b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_military_retirement_income_person.py index 81aee8b3e40..5eb6c9345f5 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_military_retirement_income_person.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_military_retirement_income_person.py @@ -7,7 +7,7 @@ class ar_military_retirement_income_person(Variable): label = "Arkansas military retirement income for each person" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption.py b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption.py index d35f6de0f51..d1e219d68a5 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption.py @@ -7,7 +7,7 @@ class ar_retirement_or_disability_benefits_exemption(Variable): label = "Arkansas retirement or disability benefits exemption" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13" defined_for = StateCode.AR adds = ["ar_capped_retirement_or_disability_benefits_exemption_person"] diff --git a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption_person.py b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption_person.py index 8da62397584..42ce91da3c8 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption_person.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_retirement_or_disability_benefits_exemption_person.py @@ -7,7 +7,7 @@ class ar_retirement_or_disability_benefits_exemption_person(Variable): label = "Arkansas individual retirement or disability benefits exemption" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13" defined_for = StateCode.AR def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py index 40f719f9a6b..0dad1967ab0 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py @@ -7,7 +7,7 @@ class ar_low_income_tax_joint(Variable): label = "Arkansas low income tax when married couples are filing separately" unit = USD definition_period = YEAR - reference = "https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29" + reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=29" defined_for = StateCode.AR def formula(person, period, parameters):