diff --git a/changelog.d/fix-ar-pre-2021-rate-schedules.fixed.md b/changelog.d/fix-ar-pre-2021-rate-schedules.fixed.md new file mode 100644 index 00000000000..8b65729b861 --- /dev/null +++ b/changelog.d/fix-ar-pre-2021-rate-schedules.fixed.md @@ -0,0 +1 @@ +Arkansas 2014-2020 income tax schedules now follow DFA's Indexed Tax Brackets, which reproduce every row of DFA's Regular Tax Tables: the 2014-2020 subtraction amounts are added, and the 2016-2018 rates, thresholds and high-income bracket adjustments are corrected. diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml index b90beb0ff0a..783fd6514c7 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml @@ -8,12 +8,28 @@ metadata: reference: - title: Tax Legislation for 2022 Ark. Code § 26-51-201 (a)(1)(A) # (d)(1) for uprating. href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-2-imposition-of-tax/section-26-51-201-effective-90-days-after-sine-die-adjournment-individuals-trusts-and-estates + - title: Arkansas Act 1459 of 2013, § 1 (0.9% first bracket from tax year 2014) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013R%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=1 + - title: Arkansas Act 22 of 2015, § 2, amending Ark. Code § 26-51-201(a) (tax year 2014-2018 tables and the bracket adjustment above $75,000) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2015R%2FPublic%2F&file=22.pdf&ddBienniumSession=2015%2F2015R#page=1 + - title: Arkansas Act 78 of 2017, § 2, amending Ark. Code § 26-51-201(a)(7)-(8) (tax year 2019) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2F&file=78.pdf&ddBienniumSession=2017%2F2017R#page=1 + - title: Arkansas Act 182 of 2019, § 3, amending Ark. Code § 26-51-201(a)(7)-(10) (tax year 2020) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2019R%2FPublic%2F&file=182.pdf&ddBienniumSession=2019%2F2019R#page=2 + - title: 2014 Indexed Tax Brackets (DFA sheet, archived copy) + href: https://web.archive.org/web/20150105194030/http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/TaxBrackets_2014.pdf - title: 2014 AR1000F and AR1000NR Instructions (tax bracket reduced to 0.9% for 2014) href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=6 - title: 2014 AR1000F and AR1000NR Instructions (2014 Regular Tax Table) href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=28 - title: 2015 Indexed Tax Brackets href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2015.pdf#page=1 + - title: 2016 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/Tax%20Brackets_2016.pdf#page=1 + - title: 2017 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets2017.pdf#page=1 + - title: 2018 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Tax_Brackets.pdf#page=1 - title: 2019 Indexed Tax Brackets href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2019.pdf#page=1 - title: 2020 Indexed Tax Brackets @@ -49,6 +65,8 @@ brackets: - threshold: values: 2014-01-01: 4_300 + 2017-01-01: 4_400 + 2018-01-01: 4_500 2019-01-01: 4_600 2020-01-01: 4_700 2021-01-01: 4_800 @@ -70,6 +88,9 @@ brackets: - threshold: values: 2014-01-01: 8_400 + 2016-01-01: 8_500 + 2017-01-01: 8_700 + 2018-01-01: 8_900 2019-01-01: 9_100 2020-01-01: 9_200 2021-01-01: 9_500 @@ -92,6 +113,8 @@ brackets: values: 2014-01-01: 12_600 2015-01-01: 12_700 + 2017-01-01: 13_100 + 2018-01-01: 13_400 2019-01-01: 13_700 2020-01-01: 13_900 2021-01-01: 14_300 @@ -114,6 +137,9 @@ brackets: values: 2014-01-01: 21_000 2015-01-01: 21_100 + 2016-01-01: 21_200 + 2017-01-01: 21_700 + 2018-01-01: 22_200 2019-01-01: 22_600 2020-01-01: 22_900 2021-01-01: 23_600 @@ -130,7 +156,7 @@ brackets: interval: 100 amount: 2014-01-01: 0.06 - 2019-01-01: 0.05 + 2016-01-01: 0.05 2022-01-01: 0.049 2023-01-01: 0.047 2024-01-01: 0.039 @@ -139,6 +165,9 @@ brackets: values: 2014-01-01: 35_100 2015-01-01: 35_300 + 2016-01-01: 35_100 + 2017-01-01: 36_300 + 2018-01-01: 37_200 2019-01-01: 37_900 2020-01-01: 38_500 2021-01-01: 39_700 @@ -151,13 +180,16 @@ brackets: interval: 100 amount: 2014-01-01: 0.07 - 2019-01-01: 0.06 + 2016-01-01: 0.06 2020-01-01: 0.059 2022-01-01: .inf - threshold: values: 2014-01-01: .inf - 2019-01-01: 80_801 + 2016-01-01: 75_001 + 2017-01-01: 77_401 + 2018-01-01: 79_301 + 2019-01-01: 80_801 2020-01-01: 82_001 2021-01-01: .inf metadata: @@ -168,6 +200,6 @@ brackets: interval: 100 amount: 2014-01-01: .inf - 2019-01-01: 0.069 + 2016-01-01: 0.069 2020-01-01: 0.066 2021-01-01: .inf diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml index 3a25a6b4f85..c3ae0298841 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml @@ -4,9 +4,34 @@ metadata: threshold_unit: currency-USD amount_unit: currency-USD label: Arkansas income tax reduction + period: year reference: - title: Tax Legislation for 2022 Ark. Code § 26-51-201 (a)(1)(A) href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-2/section-26-51-201/ + - title: Arkansas Act 1459 of 2013, § 1 (0.9% first bracket from tax year 2014) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013R%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=1 + - title: Arkansas Act 22 of 2015, § 2, amending Ark. Code § 26-51-201(a) (tax year 2014-2018 tables and the bracket adjustment above $75,000) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2015R%2FPublic%2F&file=22.pdf&ddBienniumSession=2015%2F2015R#page=1 + - title: Arkansas Act 78 of 2017, § 2, amending Ark. Code § 26-51-201(a)(7)-(8) (tax year 2019) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2F&file=78.pdf&ddBienniumSession=2017%2F2017R#page=1 + - title: Arkansas Act 182 of 2019, § 3, amending Ark. Code § 26-51-201(a)(7)-(10) (tax year 2020) + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2019R%2FPublic%2F&file=182.pdf&ddBienniumSession=2019%2F2019R#page=2 + - title: 2014 Indexed Tax Brackets (DFA sheet, archived copy) + href: https://web.archive.org/web/20150105194030/http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/TaxBrackets_2014.pdf + - title: 2014 AR1000F and AR1000NR Instructions (2014 Regular Tax Table) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=28 + - title: 2015 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2015.pdf#page=1 + - title: 2016 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/Tax%20Brackets_2016.pdf#page=1 + - title: 2017 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets2017.pdf#page=1 + - title: 2018 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Tax_Brackets.pdf#page=1 + - title: 2019 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2019.pdf#page=1 + - title: 2020 Indexed Tax Brackets + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2020.pdf#page=1 - title: 2021 Indexed Tax Brackets href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2021.pdf#page=1 - title: 2022 Indexed Tax Brackets @@ -23,12 +48,33 @@ metadata: href: https://arkleg.state.ar.us/Bills/Detail?id=hb1001&ddBienniumSession=2025%2F2026S1 brackets: - threshold: + 2014-01-01: 0 + 2015-01-01: 0 + 2016-01-01: 0 + 2017-01-01: 0 + 2018-01-01: 0 + 2019-01-01: 0 + 2020-01-01: 0 2021-01-01: 0 2025-01-01: 0 amount: + 2014-01-01: 0 + 2015-01-01: 0 + 2016-01-01: 0 + 2017-01-01: 0 + 2018-01-01: 0 + 2019-01-01: 0 + 2020-01-01: 0 2021-01-01: 0 2025-01-01: 0 - threshold: + 2014-01-01: 4_300 + 2015-01-01: 4_300 + 2016-01-01: 4_300 + 2017-01-01: 4_400 + 2018-01-01: 4_500 + 2019-01-01: 4_600 + 2020-01-01: 4_700 2021-01-01: 4_800 2022-01-01: 5_100 2023-01-01: 5_300 @@ -36,6 +82,13 @@ brackets: 2025-01-01: 5_600 2026-01-01: 5_600 amount: + 2014-01-01: 68.78 + 2015-01-01: 64.49 + 2016-01-01: 64.49 + 2017-01-01: 65.99 + 2018-01-01: 67.49 + 2019-01-01: 91.98 + 2020-01-01: 93.98 2021-01-01: 95.98 2022-01-01: 101.98 2023-01-01: 105.98 @@ -43,6 +96,13 @@ brackets: 2025-01-01: 112 2026-01-01: 112 - threshold: + 2014-01-01: 8_400 + 2015-01-01: 8_400 + 2016-01-01: 8_500 + 2017-01-01: 8_700 + 2018-01-01: 8_900 + 2019-01-01: 9_100 + 2020-01-01: 9_200 2021-01-01: 9_500 2022-01-01: 10_300 2023-01-01: 10_600 @@ -50,6 +110,13 @@ brackets: 2025-01-01: 11_200 2026-01-01: 11_200 amount: + 2014-01-01: 152.77 + 2015-01-01: 148.48 + 2016-01-01: 149.48 + 2017-01-01: 152.98 + 2018-01-01: 156.48 + 2019-01-01: 182.97 + 2020-01-01: 185.97 2021-01-01: 190.97 2022-01-01: 204.97 2023-01-01: 211.97 @@ -57,6 +124,13 @@ brackets: 2025-01-01: 224 2026-01-01: 224 - threshold: + 2014-01-01: 12_600 + 2015-01-01: 12_700 + 2016-01-01: 12_700 + 2017-01-01: 13_100 + 2018-01-01: 13_400 + 2019-01-01: 13_700 + 2020-01-01: 13_900 2021-01-01: 14_300 2022-01-01: 14_700 2023-01-01: 15_100 @@ -64,6 +138,13 @@ brackets: 2025-01-01: 16_000 2026-01-01: 16_000 amount: + 2014-01-01: 278.76 + 2015-01-01: 275.47 + 2016-01-01: 276.47 + 2017-01-01: 283.97 + 2018-01-01: 290.47 + 2019-01-01: 237.77 + 2020-01-01: 241.57 2021-01-01: 248.17 2022-01-01: 263.77 2023-01-01: 272.37 @@ -71,6 +152,13 @@ brackets: 2025-01-01: 288 2026-01-01: 288 - threshold: + 2014-01-01: 21_000 + 2015-01-01: 21_100 + 2016-01-01: 21_200 + 2017-01-01: 21_700 + 2018-01-01: 22_200 + 2019-01-01: 22_600 + 2020-01-01: 22_900 2021-01-01: 23_600 2022-01-01: 24_300 2023-01-01: 25_000 @@ -78,6 +166,13 @@ brackets: 2025-01-01: 26_400 2026-01-01: 26_400 amount: + 2014-01-01: 593.75 + 2015-01-01: 596.25 + 2016-01-01: 383.76 + 2017-01-01: 396.86 + 2018-01-01: 405.96 + 2019-01-01: 421.46 + 2020-01-01: 427.71 2021-01-01: 439.96 2022-01-01: 628.25 2023-01-01: 597.35 @@ -85,6 +180,13 @@ brackets: 2025-01-01: 420 2026-01-01: 367.20 - threshold: + 2014-01-01: 35_100 + 2015-01-01: 35_300 + 2016-01-01: 35_100 + 2017-01-01: 36_300 + 2018-01-01: 37_200 + 2019-01-01: 37_900 + 2020-01-01: 38_500 2021-01-01: 39_700 2022-01-01: 87_001 2023-01-01: 89_601 @@ -92,6 +194,13 @@ brackets: 2025-01-01: 95_001 2026-01-01: 94_701 amount: + 2014-01-01: 944.74 + 2015-01-01: 949.24 + 2016-01-01: 734.75 + 2017-01-01: 759.85 + 2018-01-01: 777.95 + 2019-01-01: 800.45 + 2020-01-01: 774.20 2021-01-01: 797.25 2022-01-01: 627.20 2023-01-01: 583.7 @@ -99,6 +208,13 @@ brackets: 2025-01-01: 369 2026-01-01: 369.90 - threshold: + 2014-01-01: .inf + 2015-01-01: .inf + 2016-01-01: 75_001 + 2017-01-01: 77_401 + 2018-01-01: 79_301 + 2019-01-01: 80_801 + 2020-01-01: 82_001 2021-01-01: 84_501 2022-01-01: 87_101 2023-01-01: 89_701 @@ -106,6 +222,13 @@ brackets: 2025-01-01: 95_101 2026-01-01: 94_801 amount: + 2014-01-01: 944.74 + 2015-01-01: 949.24 + 2016-01-01: 1_349.64 + 2017-01-01: 1_380.54 + 2018-01-01: 1_402.74 + 2019-01-01: 1_421.64 + 2020-01-01: 1_255.70 2021-01-01: 687.5 2022-01-01: 617.20 2023-01-01: 573.7 @@ -113,6 +236,13 @@ brackets: 2025-01-01: 359 2026-01-01: 359.90 - threshold: + 2014-01-01: .inf + 2015-01-01: .inf + 2016-01-01: 76_001 + 2017-01-01: 78_401 + 2018-01-01: 80_301 + 2019-01-01: 81_801 + 2020-01-01: 83_001 2021-01-01: 85_501 2022-01-01: 87_201 2023-01-01: 89_801 @@ -120,6 +250,13 @@ brackets: 2025-01-01: 95_201 2026-01-01: 94_901 amount: + 2014-01-01: 944.74 + 2015-01-01: 949.24 + 2016-01-01: 1_249.64 + 2017-01-01: 1_280.54 + 2018-01-01: 1_302.74 + 2019-01-01: 1_321.64 + 2020-01-01: 1_155.70 2021-01-01: 587.5 2022-01-01: 607.20 2023-01-01: 563.7 @@ -127,6 +264,13 @@ brackets: 2025-01-01: 349 2026-01-01: 349.90 - threshold: + 2014-01-01: .inf + 2015-01-01: .inf + 2016-01-01: 77_001 + 2017-01-01: 79_401 + 2018-01-01: 81_301 + 2019-01-01: 82_801 + 2020-01-01: 84_001 2021-01-01: 86_501 2022-01-01: 87_301 2023-01-01: 89_901 @@ -134,6 +278,13 @@ brackets: 2025-01-01: 95_301 2026-01-01: 95_001 amount: + 2014-01-01: 944.74 + 2015-01-01: 949.24 + 2016-01-01: 1_149.64 + 2017-01-01: 1_180.54 + 2018-01-01: 1_202.74 + 2019-01-01: 1_221.64 + 2020-01-01: 1_055.70 2021-01-01: 487.5 2022-01-01: 597.20 2023-01-01: 553.7 @@ -141,6 +292,13 @@ brackets: 2025-01-01: 339 2026-01-01: 339.90 - threshold: + 2014-01-01: .inf + 2015-01-01: .inf + 2016-01-01: 78_001 + 2017-01-01: 80_601 + 2018-01-01: 82_501 + 2019-01-01: 84_101 + 2020-01-01: 85_301 2021-01-01: 87_901 2022-01-01: 87_401 2023-01-01: 90_001 @@ -148,6 +306,13 @@ brackets: 2025-01-01: 95_401 2026-01-01: 95_101 amount: + 2014-01-01: 944.74 + 2015-01-01: 949.24 + 2016-01-01: 1_049.64 + 2017-01-01: 1_080.54 + 2018-01-01: 1_102.74 + 2019-01-01: 1_121.64 + 2020-01-01: 955.70 2021-01-01: 387.5 2022-01-01: 587.20 2023-01-01: 543.7 @@ -155,6 +320,13 @@ brackets: 2025-01-01: 329 2026-01-01: 329.90 - threshold: + 2014-01-01: .inf + 2015-01-01: .inf + 2016-01-01: 79_001 + 2017-01-01: 81_601 + 2018-01-01: 83_601 + 2019-01-01: 85_201 + 2020-01-01: 86_401 2021-01-01: 89_001 2022-01-01: 87_601 2023-01-01: 90_201 @@ -162,6 +334,13 @@ brackets: 2025-01-01: 95_501 2026-01-01: 95_201 amount: + 2014-01-01: 944.74 + 2015-01-01: 949.24 + 2016-01-01: 949.64 + 2017-01-01: 980.54 + 2018-01-01: 1_002.74 + 2019-01-01: 1_021.64 + 2020-01-01: 855.70 2021-01-01: 287.5 2022-01-01: 577.20 2023-01-01: 533.7 @@ -169,6 +348,13 @@ brackets: 2025-01-01: 319 2026-01-01: 319.90 - threshold: + 2014-01-01: .inf + 2015-01-01: .inf + 2016-01-01: 80_001 + 2017-01-01: 82_601 + 2018-01-01: 84_601 + 2019-01-01: 86_201 + 2020-01-01: 87_501 2021-01-01: 90_101 2022-01-01: 87_701 2023-01-01: 90_301 @@ -176,6 +362,13 @@ brackets: 2025-01-01: 95_601 2026-01-01: 95_301 amount: + 2014-01-01: 944.74 + 2015-01-01: 949.24 + 2016-01-01: 909.64 + 2017-01-01: 940.54 + 2018-01-01: 962.74 + 2019-01-01: 981.64 + 2020-01-01: 815.70 2021-01-01: 247.5 2022-01-01: 567.20 2023-01-01: 523.7 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_2014_2020.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_2014_2020.yaml new file mode 100644 index 00000000000..29ce2cf58e2 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_2014_2020.yaml @@ -0,0 +1,1288 @@ +# Arkansas individual income tax schedules for 2014-2020, checked against DFA's +# Regular Tax Tables. Each table row is computed at its midpoint with the year's +# Indexed Tax Brackets (rate times income minus a subtraction amount) and rounded +# to whole dollars, so inputs are row midpoints and outputs are the table cells. +# Every row of the 2014-2020 tables (5,330 rows) matches the bracket formulas. + +- name: AR 2014 regular tax table, net taxable income $2,100 to $2,200 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 2_150 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $2,100 to $2,200 -> $19 + # 2,150 * 0.9% - 0.00 = 19.35, rounded by DFA to 19 + ar_income_tax_before_non_refundable_credits_indiv: 19 + +- name: AR 2014 regular tax table, net taxable income $6,300 to $6,400 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 6_350 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $6,300 to $6,400 -> $90 + # 6,350 * 2.5% - 68.78 = 89.97, rounded by DFA to 90 + ar_income_tax_before_non_refundable_credits_indiv: 90 + +- name: AR 2014 regular tax table, net taxable income $10,500 to $10,600 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 10_550 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $10,500 to $10,600 -> $216 + # 10,550 * 3.5% - 152.77 = 216.48, rounded by DFA to 216 + ar_income_tax_before_non_refundable_credits_indiv: 216 + +- name: AR 2014 regular tax table, net taxable income $14,800 to $14,900 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 14_850 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $14,800 to $14,900 -> $389 + # 14,850 * 4.5% - 278.76 = 389.49, rounded by DFA to 389 + ar_income_tax_before_non_refundable_credits_indiv: 389 + +- name: AR 2014 regular tax table, net taxable income $16,800 to $16,900 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 16_850 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $16,800 to $16,900 -> $479 + # 16,850 * 4.5% - 278.76 = 479.49, rounded by DFA to 479 + ar_income_tax_before_non_refundable_credits_indiv: 479 + +- name: AR 2014 regular tax table, net taxable income $28,000 to $28,100 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 28_050 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $28,000 to $28,100 -> $1,089 + # 28,050 * 6% - 593.75 = 1089.25, rounded by DFA to 1089 + ar_income_tax_before_non_refundable_credits_indiv: 1_089 + +- name: AR 2014 regular tax table, net taxable income $42,500 to $42,600 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 42_550 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $42,500 to $42,600 -> $2,034 + # 42,550 * 7% - 944.74 = 2033.76, rounded by DFA to 2034 + ar_income_tax_before_non_refundable_credits_indiv: 2_034 + +- name: AR 2014 regular tax table, net taxable income $49,900 to $50,000 + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 49_950 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $49,900 to $50,000 -> $2,552 + # 49,950 * 7% - 944.74 = 2551.76, rounded by DFA to 2552 + ar_income_tax_before_non_refundable_credits_indiv: 2_552 + +- name: AR 2014 bracket formula above the regular tax table + period: 2014 + absolute_error_margin: 0.01 + input: + ar_taxable_income_indiv: 150_000 + state_code: AR + output: + # 2014 Indexed Tax Brackets: 150_000 * 7% - 944.74 = 9555.26 + # The booklet's shortcut for $50,000 and over ($2,552 + 7% of the excess over $49,999) gives 9552.07. + ar_income_tax_before_non_refundable_credits_indiv: 9555.26 + +- name: AR 2015 regular tax table, net taxable income $2,100 to $2,200 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 2_150 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $2,100 to $2,200 -> $19 + # 2,150 * 0.9% - 0 = 19.35, rounded by DFA to 19 + ar_income_tax_before_non_refundable_credits_indiv: 19 + +- name: AR 2015 regular tax table, net taxable income $6,300 to $6,400 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 6_350 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $6,300 to $6,400 -> $88 + # 6,350 * 2.4% - 64.49 = 87.91, rounded by DFA to 88 + ar_income_tax_before_non_refundable_credits_indiv: 88 + +- name: AR 2015 regular tax table, net taxable income $10,500 to $10,600 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 10_550 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $10,500 to $10,600 -> $210 + # 10,550 * 3.4% - 148.48 = 210.22, rounded by DFA to 210 + ar_income_tax_before_non_refundable_credits_indiv: 210 + +- name: AR 2015 regular tax table, net taxable income $14,800 to $14,900 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 14_850 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $14,800 to $14,900 -> $378 + # 14,850 * 4.4% - 275.47 = 377.93, rounded by DFA to 378 + ar_income_tax_before_non_refundable_credits_indiv: 378 + +- name: AR 2015 regular tax table, net taxable income $16,900 to $17,000 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 16_950 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $16,900 to $17,000 -> $470 + # 16,950 * 4.4% - 275.47 = 470.33, rounded by DFA to 470 + ar_income_tax_before_non_refundable_credits_indiv: 470 + +- name: AR 2015 regular tax table, net taxable income $20,000 to $20,100 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 20_050 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $20,000 to $20,100 -> $607 + # 20,050 * 4.4% - 275.47 = 606.73, rounded by DFA to 607 + ar_income_tax_before_non_refundable_credits_indiv: 607 + +- name: AR 2015 regular tax table, net taxable income $28,200 to $28,300 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 28_250 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $28,200 to $28,300 -> $1,099 + # 28,250 * 6% - 596.25 = 1098.75, rounded by DFA to 1099 + ar_income_tax_before_non_refundable_credits_indiv: 1_099 + +- name: AR 2015 regular tax table, net taxable income $42,600 to $42,700 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 42_650 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $42,600 to $42,700 -> $2,036 + # 42,650 * 7% - 949.24 = 2036.26, rounded by DFA to 2036 + ar_income_tax_before_non_refundable_credits_indiv: 2_036 + +- name: AR 2015 regular tax table, net taxable income $49,900 to $50,000 + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 49_950 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $49,900 to $50,000 -> $2,547 + # 49,950 * 7% - 949.24 = 2547.26, rounded by DFA to 2547 + ar_income_tax_before_non_refundable_credits_indiv: 2_547 + +- name: AR 2015 bracket formula above the regular tax table + period: 2015 + absolute_error_margin: 0.01 + input: + ar_taxable_income_indiv: 150_000 + state_code: AR + output: + # 2015 Indexed Tax Brackets: 150_000 * 7% - 949.24 = 9550.76 + # The booklet's shortcut for $50,000 and over ($2,547 + 7% of the excess over $49,999) gives 9547.07. + ar_income_tax_before_non_refundable_credits_indiv: 9550.76 + +- name: AR 2016 regular tax table, net taxable income $2,100 to $2,200 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 2_150 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $2,100 to $2,200 -> $19 + # 2,150 * 0.9% - 0 = 19.35, rounded by DFA to 19 + ar_income_tax_before_non_refundable_credits_indiv: 19 + +- name: AR 2016 regular tax table, net taxable income $6,400 to $6,500 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 6_450 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $6,400 to $6,500 -> $90 + # 6,450 * 2.4% - 64.49 = 90.31, rounded by DFA to 90 + ar_income_tax_before_non_refundable_credits_indiv: 90 + +- name: AR 2016 regular tax table, net taxable income $10,600 to $10,700 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 10_650 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $10,600 to $10,700 -> $213 + # 10,650 * 3.4% - 149.48 = 212.62, rounded by DFA to 213 + ar_income_tax_before_non_refundable_credits_indiv: 213 + +- name: AR 2016 regular tax table, net taxable income $14,800 to $14,900 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 14_850 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $14,800 to $14,900 -> $377 + # 14,850 * 4.4% - 276.47 = 376.93, rounded by DFA to 377 + ar_income_tax_before_non_refundable_credits_indiv: 377 + +- name: AR 2016 regular tax table, net taxable income $16,900 to $17,000 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 16_950 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $16,900 to $17,000 -> $469 + # 16,950 * 4.4% - 276.47 = 469.33, rounded by DFA to 469 + ar_income_tax_before_non_refundable_credits_indiv: 469 + +- name: AR 2016 regular tax table, net taxable income $28,100 to $28,200 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 28_150 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $28,100 to $28,200 -> $1,024 + # 28,150 * 5% - 383.76 = 1023.74, rounded by DFA to 1024 + ar_income_tax_before_non_refundable_credits_indiv: 1_024 + +- name: AR 2016 regular tax table, net taxable income $55,000 to $55,100 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 55_050 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $55,000 to $55,100 -> $2,568 + # 55,050 * 6% - 734.75 = 2568.25, rounded by DFA to 2568 + ar_income_tax_before_non_refundable_credits_indiv: 2_568 + +- name: AR 2016 regular tax table, net taxable income $74,900 to $75,001 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 74_950.5 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $74,900 to $75,001 -> $3,762 + # 74,950.5 * 6% - 734.75 = 3762.28, rounded by DFA to 3762 + ar_income_tax_before_non_refundable_credits_indiv: 3_762 + +- name: AR 2016 regular tax table, net taxable income $75,001 to $75,101 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 75_051 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $75,001 to $75,101 -> $3,829 + # 75,051 * 6.9% - 1349.64 = 3828.88, rounded by DFA to 3829 + ar_income_tax_before_non_refundable_credits_indiv: 3_829 + +- name: AR 2016 regular tax table, net taxable income $75,501 to $75,601 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 75_551 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $75,501 to $75,601 -> $3,863 + # 75,551 * 6.9% - 1349.64 = 3863.38, rounded by DFA to 3863 + ar_income_tax_before_non_refundable_credits_indiv: 3_863 + +- name: AR 2016 regular tax table, net taxable income $75,901 to $76,001 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 75_951 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $75,901 to $76,001 -> $3,891 + # 75,951 * 6.9% - 1349.64 = 3890.98, rounded by DFA to 3891 + ar_income_tax_before_non_refundable_credits_indiv: 3_891 + +- name: AR 2016 regular tax table, net taxable income $76,501 to $76,601 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 76_551 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $76,501 to $76,601 -> $4,032 + # 76,551 * 6.9% - 1249.64 = 4032.38, rounded by DFA to 4032 + ar_income_tax_before_non_refundable_credits_indiv: 4_032 + +- name: AR 2016 regular tax table, net taxable income $77,501 to $77,601 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 77_551 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $77,501 to $77,601 -> $4,201 + # 77,551 * 6.9% - 1149.64 = 4201.38, rounded by DFA to 4201 + ar_income_tax_before_non_refundable_credits_indiv: 4_201 + +- name: AR 2016 regular tax table, net taxable income $78,501 to $78,601 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 78_551 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $78,501 to $78,601 -> $4,370 + # 78,551 * 6.9% - 1049.64 = 4370.38, rounded by DFA to 4370 + ar_income_tax_before_non_refundable_credits_indiv: 4_370 + +- name: AR 2016 regular tax table, net taxable income $79,501 to $79,601 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 79_551 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $79,501 to $79,601 -> $4,539 + # 79,551 * 6.9% - 949.64 = 4539.38, rounded by DFA to 4539 + ar_income_tax_before_non_refundable_credits_indiv: 4_539 + +- name: AR 2016 regular tax table, net taxable income $83,001 to $83,101 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 83_051 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $83,001 to $83,101 -> $4,821 + # 83,051 * 6.9% - 909.64 = 4820.88, rounded by DFA to 4821 + ar_income_tax_before_non_refundable_credits_indiv: 4_821 + +- name: AR 2016 regular tax table, net taxable income $85,901 to $86,001 + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 85_951 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $85,901 to $86,001 -> $5,021 + # 85,951 * 6.9% - 909.64 = 5020.98, rounded by DFA to 5021 + ar_income_tax_before_non_refundable_credits_indiv: 5_021 + +- name: AR 2016 bracket formula above the regular tax table + period: 2016 + absolute_error_margin: 0.01 + input: + ar_taxable_income_indiv: 150_000 + state_code: AR + output: + # 2016 Indexed Tax Brackets: 150_000 * 6.9% - 909.64 = 9440.36 + # The booklet's shortcut for $86,001 and over ($5,021 + 6.9% of the excess over $86,000) gives 9437.00. + ar_income_tax_before_non_refundable_credits_indiv: 9440.36 + +- name: AR 2017 regular tax table, net taxable income $2,200 to $2,300 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 2_250 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $2,200 to $2,300 -> $20 + # 2,250 * 0.9% - 0 = 20.25, rounded by DFA to 20 + ar_income_tax_before_non_refundable_credits_indiv: 20 + +- name: AR 2017 regular tax table, net taxable income $6,500 to $6,600 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 6_550 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $6,500 to $6,600 -> $91 + # 6,550 * 2.4% - 65.99 = 91.21, rounded by DFA to 91 + ar_income_tax_before_non_refundable_credits_indiv: 91 + +- name: AR 2017 regular tax table, net taxable income $10,900 to $11,000 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 10_950 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $10,900 to $11,000 -> $219 + # 10,950 * 3.4% - 152.98 = 219.32, rounded by DFA to 219 + ar_income_tax_before_non_refundable_credits_indiv: 219 + +- name: AR 2017 regular tax table, net taxable income $14,800 to $14,900 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 14_850 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $14,800 to $14,900 -> $369 + # 14,850 * 4.4% - 283.97 = 369.43, rounded by DFA to 369 + ar_income_tax_before_non_refundable_credits_indiv: 369 + +- name: AR 2017 regular tax table, net taxable income $17,400 to $17,500 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 17_450 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $17,400 to $17,500 -> $484 + # 17,450 * 4.4% - 283.97 = 483.83, rounded by DFA to 484 + ar_income_tax_before_non_refundable_credits_indiv: 484 + +- name: AR 2017 regular tax table, net taxable income $29,000 to $29,100 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 29_050 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $29,000 to $29,100 -> $1,056 + # 29,050 * 5% - 396.86 = 1055.64, rounded by DFA to 1056 + ar_income_tax_before_non_refundable_credits_indiv: 1_056 + +- name: AR 2017 regular tax table, net taxable income $56,800 to $56,900 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 56_850 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $56,800 to $56,900 -> $2,651 + # 56,850 * 6% - 759.85 = 2651.15, rounded by DFA to 2651 + ar_income_tax_before_non_refundable_credits_indiv: 2_651 + +- name: AR 2017 regular tax table, net taxable income $75,901 to $76,001 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 75_951 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $75,901 to $76,001 -> $3,797 + # 75,951 * 6% - 759.85 = 3797.21, rounded by DFA to 3797 + ar_income_tax_before_non_refundable_credits_indiv: 3_797 + +- name: AR 2017 regular tax table, net taxable income $77,301 to $77,401 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 77_351 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $77,301 to $77,401 -> $3,881 + # 77,351 * 6% - 759.85 = 3881.21, rounded by DFA to 3881 + ar_income_tax_before_non_refundable_credits_indiv: 3_881 + +- name: AR 2017 regular tax table, net taxable income $77,401 to $77,501 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 77_451 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $77,401 to $77,501 -> $3,964 + # 77,451 * 6.9% - 1380.54 = 3963.58, rounded by DFA to 3964 + ar_income_tax_before_non_refundable_credits_indiv: 3_964 + +- name: AR 2017 regular tax table, net taxable income $77,901 to $78,001 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 77_951 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $77,901 to $78,001 -> $3,998 + # 77,951 * 6.9% - 1380.54 = 3998.08, rounded by DFA to 3998 + ar_income_tax_before_non_refundable_credits_indiv: 3_998 + +- name: AR 2017 regular tax table, net taxable income $78,901 to $79,001 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 78_951 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $78,901 to $79,001 -> $4,167 + # 78,951 * 6.9% - 1280.54 = 4167.08, rounded by DFA to 4167 + ar_income_tax_before_non_refundable_credits_indiv: 4_167 + +- name: AR 2017 regular tax table, net taxable income $80,001 to $80,101 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 80_051 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $80,001 to $80,101 -> $4,343 + # 80,051 * 6.9% - 1180.54 = 4342.98, rounded by DFA to 4343 + ar_income_tax_before_non_refundable_credits_indiv: 4_343 + +- name: AR 2017 regular tax table, net taxable income $81,101 to $81,201 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 81_151 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $81,101 to $81,201 -> $4,519 + # 81,151 * 6.9% - 1080.54 = 4518.88, rounded by DFA to 4519 + ar_income_tax_before_non_refundable_credits_indiv: 4_519 + +- name: AR 2017 regular tax table, net taxable income $82,101 to $82,201 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 82_151 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $82,101 to $82,201 -> $4,688 + # 82,151 * 6.9% - 980.54 = 4687.88, rounded by DFA to 4688 + ar_income_tax_before_non_refundable_credits_indiv: 4_688 + +- name: AR 2017 regular tax table, net taxable income $84,301 to $84,401 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 84_351 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $84,301 to $84,401 -> $4,880 + # 84,351 * 6.9% - 940.54 = 4879.68, rounded by DFA to 4880 + ar_income_tax_before_non_refundable_credits_indiv: 4_880 + +- name: AR 2017 regular tax table, net taxable income $85,901 to $86,001 + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 85_951 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $85,901 to $86,001 -> $4,990 + # 85,951 * 6.9% - 940.54 = 4990.08, rounded by DFA to 4990 + ar_income_tax_before_non_refundable_credits_indiv: 4_990 + +- name: AR 2017 bracket formula above the regular tax table + period: 2017 + absolute_error_margin: 0.01 + input: + ar_taxable_income_indiv: 150_000 + state_code: AR + output: + # 2017 Indexed Tax Brackets: 150_000 * 6.9% - 940.54 = 9409.46 + # The booklet's shortcut for $86,001 and over ($4,990 + 6.9% of the excess over $86,000) gives 9406.00. + ar_income_tax_before_non_refundable_credits_indiv: 9409.46 + +- name: AR 2018 regular tax table, net taxable income $2,200 to $2,300 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 2_250 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $2,200 to $2,300 -> $20 + # 2,250 * 0.9% - 0 = 20.25, rounded by DFA to 20 + ar_income_tax_before_non_refundable_credits_indiv: 20 + +- name: AR 2018 regular tax table, net taxable income $6,700 to $6,800 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 6_750 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $6,700 to $6,800 -> $95 + # 6,750 * 2.4% - 67.49 = 94.51, rounded by DFA to 95 + ar_income_tax_before_non_refundable_credits_indiv: 95 + +- name: AR 2018 regular tax table, net taxable income $11,100 to $11,200 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 11_150 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $11,100 to $11,200 -> $223 + # 11,150 * 3.4% - 156.48 = 222.62, rounded by DFA to 223 + ar_income_tax_before_non_refundable_credits_indiv: 223 + +- name: AR 2018 regular tax table, net taxable income $14,800 to $14,900 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 14_850 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $14,800 to $14,900 -> $363 + # 14,850 * 4.4% - 290.47 = 362.93, rounded by DFA to 363 + ar_income_tax_before_non_refundable_credits_indiv: 363 + +- name: AR 2018 regular tax table, net taxable income $17,800 to $17,900 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 17_850 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $17,800 to $17,900 -> $495 + # 17,850 * 4.4% - 290.47 = 494.93, rounded by DFA to 495 + ar_income_tax_before_non_refundable_credits_indiv: 495 + +- name: AR 2018 regular tax table, net taxable income $29,700 to $29,800 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 29_750 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $29,700 to $29,800 -> $1,082 + # 29,750 * 5% - 405.96 = 1081.54, rounded by DFA to 1082 + ar_income_tax_before_non_refundable_credits_indiv: 1_082 + +- name: AR 2018 regular tax table, net taxable income $58,200 to $58,300 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 58_250 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $58,200 to $58,300 -> $2,717 + # 58,250 * 6% - 777.95 = 2717.05, rounded by DFA to 2717 + ar_income_tax_before_non_refundable_credits_indiv: 2_717 + +- name: AR 2018 regular tax table, net taxable income $75,901 to $76,001 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 75_951 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $75,901 to $76,001 -> $3,779 + # 75,951 * 6% - 777.95 = 3779.11, rounded by DFA to 3779 + ar_income_tax_before_non_refundable_credits_indiv: 3_779 + +- name: AR 2018 regular tax table, net taxable income $79,201 to $79,301 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 79_251 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $79,201 to $79,301 -> $3,977 + # 79,251 * 6% - 777.95 = 3977.11, rounded by DFA to 3977 + ar_income_tax_before_non_refundable_credits_indiv: 3_977 + +- name: AR 2018 regular tax table, net taxable income $79,301 to $79,401 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 79_351 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $79,301 to $79,401 -> $4,072 + # 79,351 * 6.9% - 1402.74 = 4072.48, rounded by DFA to 4072 + ar_income_tax_before_non_refundable_credits_indiv: 4_072 + +- name: AR 2018 regular tax table, net taxable income $79,801 to $79,901 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 79_851 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $79,801 to $79,901 -> $4,107 + # 79,851 * 6.9% - 1402.74 = 4106.98, rounded by DFA to 4107 + ar_income_tax_before_non_refundable_credits_indiv: 4_107 + +- name: AR 2018 regular tax table, net taxable income $80,801 to $80,901 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 80_851 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $80,801 to $80,901 -> $4,276 + # 80,851 * 6.9% - 1302.74 = 4275.98, rounded by DFA to 4276 + ar_income_tax_before_non_refundable_credits_indiv: 4_276 + +- name: AR 2018 regular tax table, net taxable income $81,901 to $82,001 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 81_951 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $81,901 to $82,001 -> $4,452 + # 81,951 * 6.9% - 1202.74 = 4451.88, rounded by DFA to 4452 + ar_income_tax_before_non_refundable_credits_indiv: 4_452 + +- name: AR 2018 regular tax table, net taxable income $83,001 to $83,101 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 83_051 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $83,001 to $83,101 -> $4,628 + # 83,051 * 6.9% - 1102.74 = 4627.78, rounded by DFA to 4628 + ar_income_tax_before_non_refundable_credits_indiv: 4_628 + +- name: AR 2018 regular tax table, net taxable income $84,101 to $84,201 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 84_151 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $84,101 to $84,201 -> $4,804 + # 84,151 * 6.9% - 1002.74 = 4803.68, rounded by DFA to 4804 + ar_income_tax_before_non_refundable_credits_indiv: 4_804 + +- name: AR 2018 regular tax table, net taxable income $85,301 to $85,401 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 85_351 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $85,301 to $85,401 -> $4,926 + # 85,351 * 6.9% - 962.74 = 4926.48, rounded by DFA to 4926 + ar_income_tax_before_non_refundable_credits_indiv: 4_926 + +- name: AR 2018 regular tax table, net taxable income $85,901 to $86,001 + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 85_951 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $85,901 to $86,001 -> $4,968 + # 85,951 * 6.9% - 962.74 = 4967.88, rounded by DFA to 4968 + ar_income_tax_before_non_refundable_credits_indiv: 4_968 + +- name: AR 2018 bracket formula above the regular tax table + period: 2018 + absolute_error_margin: 0.01 + input: + ar_taxable_income_indiv: 150_000 + state_code: AR + output: + # 2018 Indexed Tax Brackets: 150_000 * 6.9% - 962.74 = 9387.26 + # The booklet's shortcut for $86,001 and over ($4,968 + 6.9% of the excess over $86,000) gives 9384.00. + ar_income_tax_before_non_refundable_credits_indiv: 9387.26 + +- name: AR 2019 regular tax table, net taxable income $2,300 to $2,400 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 2_350 + state_code: AR + output: + # 2019 Regular Income Tax Table: $2,300 to $2,400 -> $0 + # 2,350 * % - 0 = 0.00, rounded by DFA to 0 + ar_income_tax_before_non_refundable_credits_indiv: 0 + +- name: AR 2019 regular tax table, net taxable income $6,800 to $6,900 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 6_850 + state_code: AR + output: + # 2019 Regular Income Tax Table: $6,800 to $6,900 -> $45 + # 6,850 * 2% - 91.98 = 45.02, rounded by DFA to 45 + ar_income_tax_before_non_refundable_credits_indiv: 45 + +- name: AR 2019 regular tax table, net taxable income $11,400 to $11,500 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 11_450 + state_code: AR + output: + # 2019 Regular Income Tax Table: $11,400 to $11,500 -> $161 + # 11,450 * 3% - 182.97 = 160.53, rounded by DFA to 161 + ar_income_tax_before_non_refundable_credits_indiv: 161 + +- name: AR 2019 regular tax table, net taxable income $14,800 to $14,900 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 14_850 + state_code: AR + output: + # 2019 Regular Income Tax Table: $14,800 to $14,900 -> $267 + # 14,850 * 3.4% - 237.77 = 267.13, rounded by DFA to 267 + ar_income_tax_before_non_refundable_credits_indiv: 267 + +- name: AR 2019 regular tax table, net taxable income $18,100 to $18,200 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 18_150 + state_code: AR + output: + # 2019 Regular Income Tax Table: $18,100 to $18,200 -> $379 + # 18,150 * 3.4% - 237.77 = 379.33, rounded by DFA to 379 + ar_income_tax_before_non_refundable_credits_indiv: 379 + +- name: AR 2019 regular tax table, net taxable income $30,200 to $30,300 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 30_250 + state_code: AR + output: + # 2019 Regular Income Tax Table: $30,200 to $30,300 -> $1,091 + # 30,250 * 5% - 421.46 = 1091.04, rounded by DFA to 1091 + ar_income_tax_before_non_refundable_credits_indiv: 1_091 + +- name: AR 2019 regular tax table, net taxable income $59,300 to $59,400 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 59_350 + state_code: AR + output: + # 2019 Regular Income Tax Table: $59,300 to $59,400 -> $2,761 + # 59,350 * 6% - 800.45 = 2760.55, rounded by DFA to 2761 + ar_income_tax_before_non_refundable_credits_indiv: 2_761 + +- name: AR 2019 regular tax table, net taxable income $75,901 to $76,001 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 75_951 + state_code: AR + output: + # 2019 Regular Income Tax Table: $75,901 to $76,001 -> $3,757 + # 75,951 * 6% - 800.45 = 3756.61, rounded by DFA to 3757 + ar_income_tax_before_non_refundable_credits_indiv: 3_757 + +- name: AR 2019 regular tax table, net taxable income $80,701 to $80,801 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 80_751 + state_code: AR + output: + # 2019 Regular Income Tax Table: $80,701 to $80,801 -> $4,045 + # 80,751 * 6% - 800.45 = 4044.61, rounded by DFA to 4045 + ar_income_tax_before_non_refundable_credits_indiv: 4_045 + +- name: AR 2019 regular tax table, net taxable income $80,801 to $80,901 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 80_851 + state_code: AR + output: + # 2019 Regular Income Tax Table: $80,801 to $80,901 -> $4,157 + # 80,851 * 6.9% - 1421.64 = 4157.08, rounded by DFA to 4157 + ar_income_tax_before_non_refundable_credits_indiv: 4_157 + +- name: AR 2019 regular tax table, net taxable income $81,301 to $81,401 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 81_351 + state_code: AR + output: + # 2019 Regular Income Tax Table: $81,301 to $81,401 -> $4,192 + # 81,351 * 6.9% - 1421.64 = 4191.58, rounded by DFA to 4192 + ar_income_tax_before_non_refundable_credits_indiv: 4_192 + +- name: AR 2019 regular tax table, net taxable income $82,301 to $82,401 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 82_351 + state_code: AR + output: + # 2019 Regular Income Tax Table: $82,301 to $82,401 -> $4,361 + # 82,351 * 6.9% - 1321.64 = 4360.58, rounded by DFA to 4361 + ar_income_tax_before_non_refundable_credits_indiv: 4_361 + +- name: AR 2019 regular tax table, net taxable income $83,401 to $83,501 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 83_451 + state_code: AR + output: + # 2019 Regular Income Tax Table: $83,401 to $83,501 -> $4,536 + # 83,451 * 6.9% - 1221.64 = 4536.48, rounded by DFA to 4536 + ar_income_tax_before_non_refundable_credits_indiv: 4_536 + +- name: AR 2019 regular tax table, net taxable income $84,601 to $84,701 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 84_651 + state_code: AR + output: + # 2019 Regular Income Tax Table: $84,601 to $84,701 -> $4,719 + # 84,651 * 6.9% - 1121.64 = 4719.28, rounded by DFA to 4719 + ar_income_tax_before_non_refundable_credits_indiv: 4_719 + +- name: AR 2019 regular tax table, net taxable income $85,701 to $85,801 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 85_751 + state_code: AR + output: + # 2019 Regular Income Tax Table: $85,701 to $85,801 -> $4,895 + # 85,751 * 6.9% - 1021.64 = 4895.18, rounded by DFA to 4895 + ar_income_tax_before_non_refundable_credits_indiv: 4_895 + +- name: AR 2019 regular tax table, net taxable income $86,601 to $86,701 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 86_651 + state_code: AR + output: + # 2019 Regular Income Tax Table: $86,601 to $86,701 -> $4,997 + # 86,651 * 6.9% - 981.64 = 4997.28, rounded by DFA to 4997 + ar_income_tax_before_non_refundable_credits_indiv: 4_997 + +- name: AR 2019 regular tax table, net taxable income $86,901 to $87,001 + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 86_951 + state_code: AR + output: + # 2019 Regular Income Tax Table: $86,901 to $87,001 -> $5,018 + # 86,951 * 6.9% - 981.64 = 5017.98, rounded by DFA to 5018 + ar_income_tax_before_non_refundable_credits_indiv: 5_018 + +- name: AR 2019 bracket formula above the regular tax table + period: 2019 + absolute_error_margin: 0.01 + input: + ar_taxable_income_indiv: 150_000 + state_code: AR + output: + # 2019 Indexed Tax Brackets: 150_000 * 6.9% - 981.64 = 9368.36 + # The booklet's shortcut for $87,001 and over ($5,018 + 6.9% of the excess over $87,000) gives 9365.00. + ar_income_tax_before_non_refundable_credits_indiv: 9368.36 + +- name: AR 2020 regular tax table, net taxable income $2,300 to $2,400 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 2_350 + state_code: AR + output: + # 2020 Regular Income Tax Table: $2,300 to $2,400 -> $0 + # 2,350 * % - 0 = 0.00, rounded by DFA to 0 + ar_income_tax_before_non_refundable_credits_indiv: 0 + +- name: AR 2020 regular tax table, net taxable income $6,900 to $7,000 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 6_950 + state_code: AR + output: + # 2020 Regular Income Tax Table: $6,900 to $7,000 -> $45 + # 6,950 * 2% - 93.98 = 45.02, rounded by DFA to 45 + ar_income_tax_before_non_refundable_credits_indiv: 45 + +- name: AR 2020 regular tax table, net taxable income $11,500 to $11,600 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 11_550 + state_code: AR + output: + # 2020 Regular Income Tax Table: $11,500 to $11,600 -> $161 + # 11,550 * 3% - 185.97 = 160.53, rounded by DFA to 161 + ar_income_tax_before_non_refundable_credits_indiv: 161 + +- name: AR 2020 regular tax table, net taxable income $14,800 to $14,900 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 14_850 + state_code: AR + output: + # 2020 Regular Income Tax Table: $14,800 to $14,900 -> $263 + # 14,850 * 3.4% - 241.57 = 263.33, rounded by DFA to 263 + ar_income_tax_before_non_refundable_credits_indiv: 263 + +- name: AR 2020 regular tax table, net taxable income $18,400 to $18,500 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 18_450 + state_code: AR + output: + # 2020 Regular Income Tax Table: $18,400 to $18,500 -> $386 + # 18,450 * 3.4% - 241.57 = 385.73, rounded by DFA to 386 + ar_income_tax_before_non_refundable_credits_indiv: 386 + +- name: AR 2020 regular tax table, net taxable income $30,700 to $30,800 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 30_750 + state_code: AR + output: + # 2020 Regular Income Tax Table: $30,700 to $30,800 -> $1,110 + # 30,750 * 5% - 427.71 = 1109.79, rounded by DFA to 1110 + ar_income_tax_before_non_refundable_credits_indiv: 1_110 + +- name: AR 2020 regular tax table, net taxable income $60,200 to $60,300 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 60_250 + state_code: AR + output: + # 2020 Regular Income Tax Table: $60,200 to $60,300 -> $2,781 + # 60,250 * 5.9% - 774.20 = 2780.55, rounded by DFA to 2781 + ar_income_tax_before_non_refundable_credits_indiv: 2_781 + +- name: AR 2020 regular tax table, net taxable income $75,901 to $76,001 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 75_951 + state_code: AR + output: + # 2020 Regular Income Tax Table: $75,901 to $76,001 -> $3,707 + # 75,951 * 5.9% - 774.20 = 3706.91, rounded by DFA to 3707 + ar_income_tax_before_non_refundable_credits_indiv: 3_707 + +- name: AR 2020 regular tax table, net taxable income $81,901 to $82,001 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 81_951 + state_code: AR + output: + # 2020 Regular Income Tax Table: $81,901 to $82,001 -> $4,061 + # 81,951 * 5.9% - 774.20 = 4060.91, rounded by DFA to 4061 + ar_income_tax_before_non_refundable_credits_indiv: 4_061 + +- name: AR 2020 regular tax table, net taxable income $82,001 to $82,101 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 82_051 + state_code: AR + output: + # 2020 Regular Income Tax Table: $82,001 to $82,101 -> $4,160 + # 82,051 * 6.6% - 1255.70 = 4159.67, rounded by DFA to 4160 + ar_income_tax_before_non_refundable_credits_indiv: 4_160 + +- name: AR 2020 regular tax table, net taxable income $82,501 to $82,601 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 82_551 + state_code: AR + output: + # 2020 Regular Income Tax Table: $82,501 to $82,601 -> $4,193 + # 82,551 * 6.6% - 1255.70 = 4192.67, rounded by DFA to 4193 + ar_income_tax_before_non_refundable_credits_indiv: 4_193 + +- name: AR 2020 regular tax table, net taxable income $83,501 to $83,601 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 83_551 + state_code: AR + output: + # 2020 Regular Income Tax Table: $83,501 to $83,601 -> $4,359 + # 83,551 * 6.6% - 1155.70 = 4358.67, rounded by DFA to 4359 + ar_income_tax_before_non_refundable_credits_indiv: 4_359 + +- name: AR 2020 regular tax table, net taxable income $84,601 to $84,701 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 84_651 + state_code: AR + output: + # 2020 Regular Income Tax Table: $84,601 to $84,701 -> $4,531 + # 84,651 * 6.6% - 1055.70 = 4531.27, rounded by DFA to 4531 + ar_income_tax_before_non_refundable_credits_indiv: 4_531 + +- name: AR 2020 regular tax table, net taxable income $85,801 to $85,901 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 85_851 + state_code: AR + output: + # 2020 Regular Income Tax Table: $85,801 to $85,901 -> $4,710 + # 85,851 * 6.6% - 955.70 = 4710.47, rounded by DFA to 4710 + ar_income_tax_before_non_refundable_credits_indiv: 4_710 + +- name: AR 2020 regular tax table, net taxable income $86,901 to $87,001 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 86_951 + state_code: AR + output: + # 2020 Regular Income Tax Table: $86,901 to $87,001 -> $4,883 + # 86,951 * 6.6% - 855.70 = 4883.07, rounded by DFA to 4883 + ar_income_tax_before_non_refundable_credits_indiv: 4_883 + +- name: AR 2020 regular tax table, net taxable income $87,701 to $87,801 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 87_751 + state_code: AR + output: + # 2020 Regular Income Tax Table: $87,701 to $87,801 -> $4,976 + # 87,751 * 6.6% - 815.70 = 4975.87, rounded by DFA to 4976 + ar_income_tax_before_non_refundable_credits_indiv: 4_976 + +- name: AR 2020 regular tax table, net taxable income $87,901 to $88,001 + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_indiv: 87_951 + state_code: AR + output: + # 2020 Regular Income Tax Table: $87,901 to $88,001 -> $4,989 + # 87,951 * 6.6% - 815.70 = 4989.07, rounded by DFA to 4989 + ar_income_tax_before_non_refundable_credits_indiv: 4_989 + +- name: AR 2020 bracket formula above the regular tax table + period: 2020 + absolute_error_margin: 0.01 + input: + ar_taxable_income_indiv: 150_000 + state_code: AR + output: + # 2020 Indexed Tax Brackets: 150_000 * 6.6% - 815.70 = 9084.30 + # The booklet's shortcut for $88,001 and over ($4,989 + 6.6% of the excess over $88,000) gives 9081.00. + ar_income_tax_before_non_refundable_credits_indiv: 9084.30 + +- name: AR 2014 joint return uses the regular tax table when the low income table does not apply + period: 2014 + absolute_error_margin: 0.5 + input: + ar_taxable_income_joint: 28_050 + ar_low_income_tax_joint: 100_000 + state_code: AR + output: + # 2014 Regular Tax Table, LongBookwTaxTables_2014.pdf: $28,000 to $28,100 -> $1,089 + # 28,050 * 6% - 593.75 = 1089.25, rounded by DFA to 1089 + ar_income_tax_before_non_refundable_credits_joint: 1_089 + +- name: AR 2015 joint return uses the regular tax table when the low income table does not apply + period: 2015 + absolute_error_margin: 0.5 + input: + ar_taxable_income_joint: 28_050 + ar_low_income_tax_joint: 100_000 + state_code: AR + output: + # 2015 Regular Tax Table, TaxTables_2015.pdf: $28,000 to $28,100 -> $1,087 + # 28,050 * 6% - 596.25 = 1086.75, rounded by DFA to 1087 + ar_income_tax_before_non_refundable_credits_joint: 1_087 + +- name: AR 2016 joint return uses the regular tax table when the low income table does not apply + period: 2016 + absolute_error_margin: 0.5 + input: + ar_taxable_income_joint: 60_050 + ar_low_income_tax_joint: 100_000 + state_code: AR + output: + # 2016 Regular Tax Table, LongBookwTaxTables_2016.pdf: $60,000 to $60,100 -> $2,868 + # 60,050 * 6% - 734.75 = 2868.25, rounded by DFA to 2868 + ar_income_tax_before_non_refundable_credits_joint: 2_868 + +- name: AR 2017 joint return uses the regular tax table when the low income table does not apply + period: 2017 + absolute_error_margin: 0.5 + input: + ar_taxable_income_joint: 60_050 + ar_low_income_tax_joint: 100_000 + state_code: AR + output: + # 2017 Regular Tax Table, AR1000F/AR1000NR instructions: $60,000 to $60,100 -> $2,843 + # 60,050 * 6% - 759.85 = 2843.15, rounded by DFA to 2843 + ar_income_tax_before_non_refundable_credits_joint: 2_843 + +- name: AR 2018 joint return uses the regular tax table when the low income table does not apply + period: 2018 + absolute_error_margin: 0.5 + input: + ar_taxable_income_joint: 60_050 + ar_low_income_tax_joint: 100_000 + state_code: AR + output: + # 2018 Regular Tax Table, 2018_Final_TaxTable_with_Cover_Sheet.pdf: $60,000 to $60,100 -> $2,825 + # 60,050 * 6% - 777.95 = 2825.05, rounded by DFA to 2825 + ar_income_tax_before_non_refundable_credits_joint: 2_825 + +- name: AR 2019 joint return uses the regular tax table when the low income table does not apply + period: 2019 + absolute_error_margin: 0.5 + input: + ar_taxable_income_joint: 60_050 + ar_low_income_tax_joint: 100_000 + state_code: AR + output: + # 2019 Regular Income Tax Table: $60,000 to $60,100 -> $2,803 + # 60,050 * 6% - 800.45 = 2802.55, rounded by DFA to 2803 + ar_income_tax_before_non_refundable_credits_joint: 2_803 + +- name: AR 2020 joint return uses the regular tax table when the low income table does not apply + period: 2020 + absolute_error_margin: 0.5 + input: + ar_taxable_income_joint: 60_050 + ar_low_income_tax_joint: 100_000 + state_code: AR + output: + # 2020 Regular Income Tax Table: $60,000 to $60,100 -> $2,769 + # 60,050 * 5.9% - 774.20 = 2768.75, rounded by DFA to 2769 + ar_income_tax_before_non_refundable_credits_joint: 2_769