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1 change: 1 addition & 0 deletions changelog.d/ar-dfa-dead-links.fixed.md
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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.
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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
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- 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:
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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

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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
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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".
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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
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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.
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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.
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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)
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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
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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
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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
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