diff --git a/changelog.d/ar-reference-hygiene.fixed.md b/changelog.d/ar-reference-hygiene.fixed.md new file mode 100644 index 00000000000..1e2c24e18f1 --- /dev/null +++ b/changelog.d/ar-reference-hygiene.fixed.md @@ -0,0 +1 @@ +Load parameter references that sat outside metadata, add a code-health test that every variable, reform and parameter reference entry is a single bare URL, and correct Arkansas DFA #page anchors that pointed at the wrong booklet or form page. 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 dd18c212670..cf9aa0badeb 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 @@ -6,7 +6,7 @@ metadata: period: year label: Arkansas dependent credit amount reference: - - title: Arkansas 2022 Individual Income Tax Forms and Instructions, LINE 7A. + - title: Arkansas 2022 Individual Income Tax Forms and Instructions, LINE 7B. 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/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 diff --git a/policyengine_us/parameters/gov/irs/income/exemption/amount.yaml b/policyengine_us/parameters/gov/irs/income/exemption/amount.yaml index 6ba62395b9d..6e889331291 100644 --- a/policyengine_us/parameters/gov/irs/income/exemption/amount.yaml +++ b/policyengine_us/parameters/gov/irs/income/exemption/amount.yaml @@ -17,71 +17,85 @@ metadata: values: 2013-01-01: value: 3_900 - reference: - - title: Rev. Proc. 2013-15 - href: https://www.irs.gov/pub/irs-drop/rp-13-15.pdf + metadata: + reference: + - title: Rev. Proc. 2013-15 + href: https://www.irs.gov/pub/irs-drop/rp-13-15.pdf 2014-01-01: value: 3_950 - reference: - - title: Rev. Proc. 2013-35 - href: https://www.irs.gov/pub/irs-drop/rp-13-35.pdf + metadata: + reference: + - title: Rev. Proc. 2013-35 + href: https://www.irs.gov/pub/irs-drop/rp-13-35.pdf 2015-01-01: value: 4_000 - reference: - - title: Rev. Proc. 2014-61 - href: https://www.irs.gov/pub/irs-drop/rp-14-61.pdf + metadata: + reference: + - title: Rev. Proc. 2014-61 + href: https://www.irs.gov/pub/irs-drop/rp-14-61.pdf 2016-01-01: value: 4_050 - reference: - - title: Rev. Proc. 2015-53 - href: https://www.irs.gov/pub/irs-drop/rp-15-53.pdf + metadata: + reference: + - title: Rev. Proc. 2015-53 + href: https://www.irs.gov/pub/irs-drop/rp-15-53.pdf 2017-01-01: value: 4_050 - reference: - - title: Rev. Proc. 2016-55 - href: https://www.irs.gov/pub/irs-drop/rp-16-55.pdf + metadata: + reference: + - title: Rev. Proc. 2016-55 + href: https://www.irs.gov/pub/irs-drop/rp-16-55.pdf 2018-01-01: value: 4_150 - reference: - - title: Rev. Proc. 2017-58 - href: https://www.irs.gov/pub/irs-drop/rp-17-58.pdf + metadata: + reference: + - title: Rev. Proc. 2017-58 + href: https://www.irs.gov/pub/irs-drop/rp-17-58.pdf 2019-01-01: value: 4_200 - reference: - - title: Rev. Proc. 2018-57 - href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf + metadata: + reference: + - title: Rev. Proc. 2018-57 + href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf 2020-01-01: value: 4_300 - reference: - - title: Rev. Proc. 2019-44 - href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf + metadata: + reference: + - title: Rev. Proc. 2019-44 + href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf 2021-01-01: value: 4_300 - reference: - - title: Rev. Proc. 2020-45 - href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf + metadata: + reference: + - title: Rev. Proc. 2020-45 + href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf 2022-01-01: value: 4_400 - reference: - - title: Rev. Proc. 2021-45 - href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf + metadata: + reference: + - title: Rev. Proc. 2021-45 + href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf 2023-01-01: value: 4_700 - reference: - - title: Rev. Proc. 2022-38 - href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf + metadata: + reference: + - title: Rev. Proc. 2022-38 + href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf 2024-01-01: value: 5_050 - reference: - - title: Rev. Proc. 2023-34 - href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf + metadata: + reference: + - title: Rev. Proc. 2023-34 + href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf 2025-01-01: value: 5_200 - reference: - - title: Rev. Proc. 2024-40 - href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf + metadata: + reference: + - title: Rev. Proc. 2024-40 + href: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf 2026-01-01: value: 5_300 - reference: - - title: Rev. Proc. 2025-32 - href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf + metadata: + reference: + - title: Rev. Proc. 2025-32 + href: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/start.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/start.yaml index f420bc06b93..e41e0dec650 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/start.yaml @@ -8,7 +8,7 @@ metadata: - title: Arkansas 2024 Additional Tax Credit for Qualified Individuals Worksheet href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf - title: Arkansas 2025 AR1000F and AR1000NR Instructions - href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=5 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=25 - title: Arkansas Code of 1987 Title 26 Subtitle 5 Chapter 51 Subchapter 5 Section 26-51-501 href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/ label: Arkansas additional tax credit for qualified individuals reduction start 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 829e2be194a..446ed12b094 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 @@ -16,12 +16,12 @@ metadata: reference: - title: Inflationary relief income-tax credit worksheet 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/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 + - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident, lines 34-37 (tax credits) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=2 - title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident - 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=2 + - title: Arkansas 2024 Individual Income Tax Forms and Instructions, LINES 34-37 (tax credits) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=15 unit: list period: year 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 b98676b634f..0d561dfc78b 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 @@ -17,5 +17,5 @@ metadata: 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/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - - title: 2024 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident + - title: Arkansas 2024 Individual Income Tax Forms and Instructions, LINE 7A. 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 3fa2c6690ce..3c7520c42cb 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 @@ -30,7 +30,7 @@ metadata: 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/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - - title: 2024 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident + - title: Arkansas 2024 Individual Income Tax Forms and Instructions, LINE 7A. 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". # § 26-51-501(d)(1) assigns the $20 amount 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 84be5c4f32c..d18ac5198da 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 @@ -15,7 +15,7 @@ metadata: href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-503/ - title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident 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/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 + - title: 2023 AR1000TC Instructions, LINE 8 (Credit for Individuals with Developmental Disabilities) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000TC_Schedule_of_TaxCredits_andBusiness_IncentiveCredits_Instructions.pdf#page=2 + - title: 2024 AR1000TC Instructions, LINE 7 (Credit for Individuals with Developmental Disabilities) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000TC_Instructions.pdf#page=2 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 6a2940084b5..236f4689c40 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 @@ -16,7 +16,7 @@ metadata: - title: Arkansas 2022 Individual Income Tax Forms and Instructions 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/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=21 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=20 - 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 e92416b8aa5..04980364e14 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 @@ -16,7 +16,7 @@ metadata: - title: Arkansas 2022 Individual Income Tax Forms and Instructions 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/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=21 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=20 - 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 81ecc094502..95579099cc7 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 @@ -1,4 +1,4 @@ -description: Arkansas calculates this rate of education tuition expenses under the post secondary eduction tuition deduction. +description: Arkansas calculates this rate of education tuition expenses under the postsecondary education tuition deduction. values: 2021-01-01: 0.5 @@ -9,13 +9,13 @@ metadata: reference: - title: Arkansas 2022 Individual Income Tax Forms and Instructions 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition 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) 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 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 a4c55a94f0b..29cf5b06586 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 @@ -16,7 +16,7 @@ metadata: period: year unit: currency-USD uprating: gov.irs.uprating - label: Arkansas post secondary eduction tuition deduction four-year college weighted average tuition + label: Arkansas postsecondary education tuition deduction four-year college weighted average tuition reference: - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2015) href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2015_RE.pdf#page=1 @@ -30,14 +30,14 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2019.pdf#page=1 - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2020) href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2020.pdf#page=1 - - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition 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 fab3c241185..477a92415b2 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 @@ -12,7 +12,7 @@ values: metadata: period: year unit: currency-USD - label: Arkansas post secondary eduction tuition deduction technical institutes weighted average tuition + label: Arkansas postsecondary education tuition deduction technical institutes weighted average tuition reference: - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2015) href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2015_RE.pdf#page=1 @@ -26,13 +26,13 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2019.pdf#page=1 - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2020) href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2020.pdf#page=1 - - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition 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 - title: Code of Arkansas Public Access A.C.A. Subchapter 4. § 26-51-447. 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 7559f2d5932..fce03978dff 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 @@ -15,7 +15,7 @@ metadata: period: year unit: currency-USD uprating: gov.irs.uprating - label: Arkansas post secondary eduction tuition deduction two-year college weighted average tuition + label: Arkansas postsecondary education tuition deduction two-year college weighted average tuition reference: - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2015) href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2015_RE.pdf#page=1 @@ -29,14 +29,14 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2019.pdf#page=1 - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2020) href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2020.pdf#page=1 - - title: Arkansas Individual Income Tax Return Deduction for Tution Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2022 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2021 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition Paid to Post-Secondary Educational Institutions AR1075 Rev.2023 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 + - title: Arkansas Individual Income Tax Return Deduction for Tuition 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/exemptions/exemptions.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/exemptions.yaml index 953895bc5a4..819fc8e1004 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 @@ -11,12 +11,20 @@ metadata: reference: - title: Arkansas 2025 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=10 + - title: Arkansas 2025 Individual Income Tax Forms and Instructions, Exempt From Income Tax item 12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=11 - 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 2024 Individual Income Tax Forms and Instructions, Exempt From Income Tax item 12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=11 - title: Arkansas 2022 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=10 + - title: Arkansas 2022 Individual Income Tax Forms and Instructions, Exempt From Income Tax item 12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=11 - title: Arkansas 2021 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=9 + - title: Arkansas 2021 Individual Income Tax Forms and Instructions, Exempt From Income Tax item 12 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=10 - 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 e87170b79af..41eab80ffda 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 @@ -14,7 +14,7 @@ metadata: - title: Arkansas 2022 Individual Income Tax Forms and Instructions 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/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=13 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=12 - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident 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 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 973055bc4f6..38b9a89e438 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 @@ -11,11 +11,13 @@ metadata: - title: Arkansas 2022 AR1000D 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2024 AR1000D href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2025 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=13 + - title: Arkansas 2025 AR1000D + href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000D_CapitalGains.pdf#page=1 values: 2014-01-01: 10_000_000 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 df35851ff60..fa993325717 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 @@ -11,11 +11,13 @@ metadata: - title: Arkansas 2022 AR1000D 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2024 AR1000D href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2025 Individual Income Tax Forms and Instructions href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=13 + - title: Arkansas 2025 AR1000D + href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000D_CapitalGains.pdf#page=1 values: 1999-01-01: 0.3 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 74c342d07a0..d641af9cc09 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 @@ -15,7 +15,7 @@ metadata: - title: Arkansas 2022 AR1000D 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2024 AR1000D href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000D_CapitalGains.pdf#page=1 - title: Arkansas 2025 Individual Income Tax Forms and Instructions 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 eaa1d9e297b..04faf4a755a 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 @@ -26,10 +26,10 @@ metadata: - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables 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/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/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + - title: Arkansas Tax Tables, 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 + - title: Arkansas Tax Tables, 2025, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: 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 d6c88697143..5844b77e96f 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 @@ -29,7 +29,7 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - 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=28 - - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables + - title: Arkansas Tax Tables, 2025, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: 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 0c863899cf0..1c212bcaeb7 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 @@ -26,10 +26,10 @@ metadata: - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables 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/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=30 - 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + - title: Arkansas Tax Tables, 2025, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=3 brackets: - threshold: 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 3fc42943169..e5614875573 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 @@ -26,10 +26,10 @@ metadata: - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables 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/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=30 - 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=29 + - title: Arkansas Tax Tables, 2025, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=3 brackets: - threshold: 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 99a4d5ae453..c4f6ae0a8aa 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 @@ -26,10 +26,10 @@ metadata: - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables 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/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=28 + - title: Arkansas Tax Tables, 2025, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: 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 bd927a0a35c..bb6b7b284f0 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 @@ -26,10 +26,10 @@ metadata: - title: Arkansas Income Tax Instructions, 2021, Low Income Tax Tables 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/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - 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 + href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=28 + - title: Arkansas Tax Tables, 2025, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: 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 ef78740a31e..16f572f0d49 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 @@ -29,7 +29,7 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=29 - 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=28 - - title: Arkansas Income Tax Instructions, 2025, Low Income Tax Tables + - title: Arkansas Tax Tables, 2025, Low Income Tax Tables href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml index 82b0dc1bd03..b23d730a432 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml @@ -6,6 +6,19 @@ metadata: label: Arizona family tax credit maximum amount breakdown: - filing_status + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 + - title: 43-1073. Family income tax credit (B) + href: https://www.azleg.gov/ars/43/01073.htm + - title: 2022 Arizona Tax Form Instructions Line50 + href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=23 + - title: 2021 Arizona Tax Form Instructions Line50 + href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet + href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet + href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet SINGLE: 2021-01-01: 120 HEAD_OF_HOUSEHOLD: @@ -16,16 +29,3 @@ SURVIVING_SPOUSE: 2021-01-01: 240 SEPARATE: 2021-01-01: 120 -reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 - - title: 43-1073. Family income tax credit (B) - href: https://www.azleg.gov/ars/43/01073.htm - - title: 2022 Arizona Tax Form Instructions Line50 - href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=23 - - title: 2021 Arizona Tax Form Instructions Line50 - href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet - href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet - href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml index 1710fec9799..9ed00fa3a82 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml @@ -6,6 +6,19 @@ metadata: label: Arizona college savings plan subtraction cap breakdown: - az_filing_status + reference: + - title: 43-1022. Subtractions from Arizona gross income (27) + href: https://www.azleg.gov/ars/43/01022.htm + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=16 + - title: 2024 Arizona Form 140 Resident Personal Income Tax Booklet, Line 34 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=22 + - title: 2023 Arizona Form 140 Resident Personal Income Tax Booklet, Line 34 + href: https://azdor.gov/sites/default/files/2023-12/FORMS_INDIVIDUAL_2023_140Booklet.pdf#page=22 + - title: 2022 Arizona Resident Personal Income Tax Form140 Instructions + href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i.pdf#page=15 + - title: 2021 Arizona Resident Personal Income Tax Form140 Instructions + href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i.pdf#page=14 SINGLE: 2021-01-01: 2_000 HEAD_OF_HOUSEHOLD: @@ -14,16 +27,3 @@ JOINT: 2021-01-01: 4_000 SEPARATE: 2021-01-01: 4_000 -reference: - - title: 43-1022. Subtractions from Arizona gross income (27) - href: https://www.azleg.gov/ars/43/01022.htm - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=16 - - title: 2024 Arizona Form 140 Resident Personal Income Tax Booklet, Line 34 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=22 - - title: 2023 Arizona Form 140 Resident Personal Income Tax Booklet, Line 34 - href: https://azdor.gov/sites/default/files/2023-12/FORMS_INDIVIDUAL_2023_140Booklet.pdf#page=22 - - title: 2022 Arizona Resident Personal Income Tax Form140 Instructions - href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i.pdf#page=15 - - title: 2021 Arizona Resident Personal Income Tax Form140 Instructions - href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i.pdf#page=14 diff --git a/policyengine_us/parameters/gov/states/ca/cpuc/care/gas_discount.yaml b/policyengine_us/parameters/gov/states/ca/cpuc/care/gas_discount.yaml index b7b451b4887..1b1704e38e9 100644 --- a/policyengine_us/parameters/gov/states/ca/cpuc/care/gas_discount.yaml +++ b/policyengine_us/parameters/gov/states/ca/cpuc/care/gas_discount.yaml @@ -6,8 +6,10 @@ metadata: reference: - title: CPUC Resolution E-3375, Low-Income Ratepayer Assistance program under D.89-07-062 and D.89-09-044, discount beginning November 1, 1989 href: https://files.cpuc.ca.gov/gopher-data/energy_division/BandH/Scanned%20Resolutions/E-3375.pdf#page=1 - - title: CPUC Decision 01-06-010, Summary and Ordering Paragraph 2, discount increase for electric and gas customers - href: https://docs.cpuc.ca.gov/word_pdf/FINAL_DECISION/7673.pdf#page=1, 20 + - title: CPUC Decision 01-06-010, Summary, discount increase for electric and gas customers + href: https://docs.cpuc.ca.gov/word_pdf/FINAL_DECISION/7673.pdf#page=1 + - title: CPUC Decision 01-06-010, Ordering Paragraph 2, discount increase for electric and gas customers + href: https://docs.cpuc.ca.gov/word_pdf/FINAL_DECISION/7673.pdf#page=20 - title: California Public Utilities Code 739.1(a) href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PUC§ionNum=739.1 - title: CPUC CARE/FERA Program diff --git a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml index 26e1136a7c9..d71958f8c2b 100644 --- a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml +++ b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml @@ -6,6 +6,15 @@ metadata: label: Indiana low AGI aged exemption income limit breakdown: - filing_status + reference: + - title: IC 6-3-1-3.5 "Adjusted gross income" (a)(5)(C) + href: http://iga.in.gov/legislative/laws/2021/ic/titles/006#6-3-1-3.5 + - title: 2023 IT-40 Income Tax Form Instruction Booklet, pg. 25 + href: https://forms.in.gov/Download.aspx?id=15792 + - title: 2024 IT-40 Income Tax Form Instruction Booklet, pg. 26 + href: https://forms.in.gov/Download.aspx?id=16379 + - title: 2025 IT-40 Income Tax Form Instruction Booklet, pg. 25 + href: https://forms.in.gov/Download.aspx?id=16915 SINGLE: 2021-01-01: 40_000 HEAD_OF_HOUSEHOLD: @@ -16,12 +25,3 @@ SURVIVING_SPOUSE: 2021-01-01: 40_000 SEPARATE: 2021-01-01: 20_000 -reference: - - title: IC 6-3-1-3.5 "Adjusted gross income" (a)(5)(C) - href: http://iga.in.gov/legislative/laws/2021/ic/titles/006#6-3-1-3.5 - - title: 2023 IT-40 Income Tax Form Instruction Booklet, pg. 25 - href: https://forms.in.gov/Download.aspx?id=15792 - - title: 2024 IT-40 Income Tax Form Instruction Booklet, pg. 26 - href: https://forms.in.gov/Download.aspx?id=16379 - - title: 2025 IT-40 Income Tax Form Instruction Booklet, pg. 25 - href: https://forms.in.gov/Download.aspx?id=16915 diff --git a/policyengine_us/parameters/gov/states/ma/doer/liheap/hecs/eligibility/prior_year_cost_threshold.yaml b/policyengine_us/parameters/gov/states/ma/doer/liheap/hecs/eligibility/prior_year_cost_threshold.yaml index 2cf4bc4050e..4dd18885edf 100644 --- a/policyengine_us/parameters/gov/states/ma/doer/liheap/hecs/eligibility/prior_year_cost_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ma/doer/liheap/hecs/eligibility/prior_year_cost_threshold.yaml @@ -42,15 +42,14 @@ metadata: label: Massachusetts LIHEAP HECS payment threshold breakdown: - ma_liheap_heating_type - -reference: - - title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels - href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf - - title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels - href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download - - title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels - href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf - - title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels - href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download - - title: Fiscal Year 2026 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels - href: https://www.mass.gov/info-details/learn-about-home-energy-assistance-heap + reference: + - title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels + href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf + - title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels + href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download + - title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels + href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf + - title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels + href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download + - title: Fiscal Year 2026 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels + href: https://www.mass.gov/info-details/learn-about-home-energy-assistance-heap diff --git a/policyengine_us/tests/code_health/test_reference_urls.py b/policyengine_us/tests/code_health/test_reference_urls.py new file mode 100644 index 00000000000..79bd611fd08 --- /dev/null +++ b/policyengine_us/tests/code_health/test_reference_urls.py @@ -0,0 +1,179 @@ +"""Every reference entry must link to exactly one URL. + +Python joins adjacent string literals, so a ``reference`` tuple written +without commas between its URLs collapses into one string. policyengine-core +wraps that string as a one-element list, and it renders as a single dead link. +""" + +import ast +import re + +import pytest + +from policyengine_us.model_api import REPO + +URL = re.compile(r"https?://") +# A URL may embed another URL as a Wayback Machine snapshot target +# (web.archive.org/web//https://...) or as a query value +# (viewdocument/?docName=https://...). +EMBEDDED_URL_PREFIX = re.compile(r"(?:web\.archive\.org/web/\d+[a-z_]*/|=)$") + + +def reference_url_problem(href): + """Describe what is wrong with one reference string, or return None. + + Strings without a URL (plain-text citations) are accepted. A string with a + URL must be exactly one bare URL: no second URL fused onto it, no + surrounding whitespace, and no trailing annotation text or separators. + """ + if not isinstance(href, str): + return None + starts = [match.start() for match in URL.finditer(href)] + if not starts: + return None + top_level = [i for i in starts if not EMBEDDED_URL_PREFIX.search(href[:i])] + if len(top_level) > 1: + return "contains more than one URL (missing comma between literals?)" + if not re.fullmatch(r"https?://\S+", href) or href.endswith((",", ";")): + return "is not a single bare URL" + return None + + +def _entries(reference): + if not reference: + return [] + if isinstance(reference, (str, dict)): + reference = [reference] + return [ + entry.get("href") if isinstance(entry, dict) else entry for entry in reference + ] + + +@pytest.mark.parametrize( + "href", + [ + "https://www.dfa.arkansas.gov/wp-content/uploads/a.pdf#page=3", + "26 U.S. Code § 1(h)(3)", + "placeholder", + "http://web.archive.org/web/20091202182220/http://www.mass.gov/g.pdf", + "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072.htm", + ], +) +def test_reference_url_problem_accepts(href): + assert reference_url_problem(href) is None + + +@pytest.mark.parametrize( + "href", + [ + # Adjacent literals joined by Python. + "https://a.gov/1.pdf#page=2https://a.gov/2.pdf", + "https://a.gov/section-1/https://a.gov/2.pdf", + "https://a.gov/1.pdf ; https://a.gov/2.pdf", + " https://a.gov/1.pdf", + "https://a.gov/1.pdf ", + "https://a.gov/1.pdf, ", + "https://a.gov/1.pdf, # Line 7", + "https://a.gov/1.pdf (Line 3)", + ], +) +def test_reference_url_problem_rejects(href): + assert reference_url_problem(href) is not None + + +def test_variable_references_are_single_urls(): + from policyengine_us.system import system + + errors = [ + f"{name}: {href!r} {problem}" + for name, variable in sorted(system.variables.items()) + for href in _entries(variable.reference) + if (problem := reference_url_problem(href)) + ] + assert not errors, "\n".join(errors) + + +def _module_constants(tree): + constants = {} + for statement in tree.body: + if not isinstance(statement, ast.Assign): + continue + try: + value = ast.literal_eval(statement.value) + except (ValueError, TypeError, SyntaxError): + continue + for target in statement.targets: + if isinstance(target, ast.Name): + constants[target.id] = value + return constants + + +def _evaluate_reference(node, constants): + """Evaluate a reference expression built from literals, module-level + literal constants and dict(title=..., href=...) calls.""" + if isinstance(node, ast.Name): + return constants[node.id] + if ( + isinstance(node, ast.Call) + and isinstance(node.func, ast.Name) + and node.func.id == "dict" + and not node.args + ): + return { + keyword.arg: _evaluate_reference(keyword.value, constants) + for keyword in node.keywords + } + if isinstance(node, (ast.List, ast.Tuple)): + return [_evaluate_reference(element, constants) for element in node.elts] + return ast.literal_eval(node) + + +def test_reform_variable_references_are_single_urls(): + # Reform variables are defined inside reform factories, so they are not in + # the baseline system; check their reference assignments in source instead. + errors = [] + for path in sorted((REPO / "reforms").rglob("*.py")): + tree = ast.parse(path.read_text()) + constants = _module_constants(tree) + for node in ast.walk(tree): + if not isinstance(node, ast.ClassDef): + continue + for statement in node.body: + if not ( + isinstance(statement, ast.Assign) + and any( + isinstance(target, ast.Name) and target.id == "reference" + for target in statement.targets + ) + ): + continue + location = f"{path.relative_to(REPO)}::{node.name}" + try: + reference = _evaluate_reference(statement.value, constants) + except (KeyError, ValueError, TypeError, SyntaxError): + errors.append( + f"{location}: reference is not built from literals, so " + "this test cannot check it" + ) + continue + for href in _entries(reference): + if problem := reference_url_problem(href): + errors.append(f"{location}: {href!r} {problem}") + assert not errors, "\n".join(errors) + + +def test_parameter_reference_hrefs_are_single_urls(): + from policyengine_us.system import system + + errors = set() + for parameter in system.parameters.get_descendants(): + # References under a dated value's own metadata + # (values: {: {value, metadata: {reference}}}) live on the + # parameter's values_list entries, not on the parameter itself. + sources = [parameter, *(getattr(parameter, "values_list", None) or [])] + for source in sources: + metadata = getattr(source, "metadata", None) or {} + for href in _entries(metadata.get("reference")): + if problem := reference_url_problem(href): + errors.add(f"{parameter.name}: {href!r} {problem}") + assert not errors, "\n".join(sorted(errors)) 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 ecde19bb81a..bd630daeb90 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/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=22" + 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/ar_agi_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py index 950df9eb884..8ef5fe055a6 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/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=22" + 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/ar_taxable_capital_gains_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_indiv.py index 9223c8b6061..b29b8d60151 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_indiv.py @@ -8,7 +8,7 @@ class ar_taxable_capital_gains_indiv(Variable): unit = USD reference = ( "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-815.html", - "https://www.taxformfinder.org/forms/2023/2023-arkansas-form-ar1000d.pdf#page=1", + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000D_CapitalGains.pdf#page=1", ) definition_period = YEAR defined_for = StateCode.AR diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_joint.py index 2d36653793a..10526777c8a 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_joint.py @@ -8,7 +8,7 @@ class ar_taxable_capital_gains_joint(Variable): unit = USD reference = ( "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-815.html", - "https://www.taxformfinder.org/forms/2023/2023-arkansas-form-ar1000d.pdf#page=1", + "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000D_CapitalGains.pdf#page=1", ) definition_period = YEAR defined_for = StateCode.AR