Fix fused reference URLs repo-wide and correct Arkansas DFA page anchors

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.

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

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

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

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

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

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  

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

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.

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.

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

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