From e6df51014eb00eb735781f79f490655a7a4c9be1 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Thu, 24 Sep 2026 23:33:02 -0400 Subject: [PATCH 1/4] Give Arkansas 2015-2020 income tax parameters their own values backdate_parameters copies each parameter's first value back to 2015, so 2015-2020 Arkansas returns used 2021-2022 values. Add the DFA values for: the low income tax tables (every row, all filing statuses), the personal tax credit ($26 through 2019), and the tuition deduction caps; exempt unemployment compensation through 2017; make military retirement share the $6,000 retirement exemption before 2018 (Act 141 of 2017); and zero the additional tax credit for qualified individuals and the inflationary relief credit before 2022, when they were created. 2021+ values are unchanged. Co-Authored-By: Claude Opus 5.5 --- ...ix-ar-2015-2020-parameter-history.fixed.md | 1 + .../max_amount.yaml | 4 + .../inflationary_relief/max_amount.yaml | 7 + .../income/credits/personal/amount/base.yaml | 16 + .../four_year_college.yaml | 18 + .../technical_institutes.yaml | 18 + .../two_year_college.yaml | 18 + .../military_retirement_fully_exempt.yaml | 16 + .../gross_income/sources/individual.yaml | 24 + .../income/gross_income/sources/joint.yaml | 24 + .../no_or_one_dependent.yaml | 676 ++++++++++++ .../two_or_more_dependents.yaml | 624 +++++++++++ .../joint/no_or_one_dependent.yaml | 650 ++++++++++++ .../joint/two_or_more_dependents.yaml | 901 ++++++++++++++++ .../rates/low_income_tax_tables/single.yaml | 516 ++++++++++ .../surviving_spouse/no_or_one_dependent.yaml | 676 ++++++++++++ .../two_or_more_dependents.yaml | 624 +++++++++++ .../ar/tax/income/ar_gross_income_indiv.yaml | 30 + ...edit_for_qualified_individuals_person.yaml | 20 + .../ar_inflation_relief_credit_person.yaml | 20 + .../personal/ar_personal_credits_base.yaml | 83 ++ ...ry_education_tuition_deduction_person.yaml | 53 + ..._disability_benefits_exemption_person.yaml | 51 + .../ar_low_income_tax_joint_2015_2020.yaml | 969 ++++++++++++++++++ ...or_disability_benefits_exemption_person.py | 14 +- 25 files changed, 6048 insertions(+), 5 deletions(-) create mode 100644 changelog.d/fix-ar-2015-2020-parameter-history.fixed.md create mode 100644 policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/military_retirement_fully_exempt.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint_2015_2020.yaml diff --git a/changelog.d/fix-ar-2015-2020-parameter-history.fixed.md b/changelog.d/fix-ar-2015-2020-parameter-history.fixed.md new file mode 100644 index 00000000000..eca5a37dae9 --- /dev/null +++ b/changelog.d/fix-ar-2015-2020-parameter-history.fixed.md @@ -0,0 +1 @@ +Arkansas 2015-2020 income tax parameters no longer fall back on 2021-2022 values: add each year's low income tax tables, personal tax credit amount ($26 through 2019), and tuition deduction caps; exempt unemployment compensation through 2017; share the $6,000 retirement exemption with military retirement before 2018; and zero the 2022 credits before they existed. diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/max_amount.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/max_amount.yaml index dc7251dce91..c9c95c4c0f3 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/max_amount.yaml @@ -4,6 +4,8 @@ metadata: unit: currency-USD label: Arkansas additional tax credit for qualified individuals max amount reference: + - title: Arkansas 2022 Individual Income Tax Instructions, Special Information for Tax Year 2022 (new credits) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=6 - title: Arkansas 2023 Additional Tax Credit for Qualified Individuals Worksheet href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf - title: Arkansas 2022 Additional Tax Credit for Qualified Individuals Worksheet @@ -14,4 +16,6 @@ metadata: href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/ values: + # Created for tax year 2022 by Act 1 of the Second Extraordinary Session of 2021. + 2015-01-01: 0 2022-01-01: 60 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml index c173942ce0a..4104022945d 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml @@ -5,6 +5,8 @@ metadata: unit: currency-USD label: Arkansas inflation relief credit maximum amount reference: + - title: Arkansas 2022 Individual Income Tax Instructions, Special Information for Tax Year 2022 (new credits) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=6 # The inflation relief credit is not mentioned in the Arkansas statutes - 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=25 @@ -17,22 +19,27 @@ metadata: breakdown: - filing_status JOINT: + 2015-01-01: 0 2022-01-01: 300 2023-01-01: 300 2024-01-01: 0 SURVIVING_SPOUSE: + 2015-01-01: 0 2022-01-01: 150 2023-01-01: 150 2024-01-01: 0 HEAD_OF_HOUSEHOLD: + 2015-01-01: 0 2022-01-01: 150 2023-01-01: 150 2024-01-01: 0 SINGLE: + 2015-01-01: 0 2022-01-01: 150 2023-01-01: 150 2024-01-01: 0 SEPARATE: + 2015-01-01: 0 2022-01-01: 150 2023-01-01: 150 2024-01-01: 0 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 5ed82e345b6..b43894595ed 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 @@ -1,5 +1,7 @@ description: Arkansas provides this base personal tax credit amount. values: + 2014-01-01: 26 + 2020-01-01: 29 2021-01-01: 29 metadata: @@ -7,6 +9,20 @@ metadata: period: year label: Arkansas personal tax credit base amount reference: + - title: Arkansas 2014 Individual Income Tax Instructions, Lines 7A and 7B + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=13 + - title: Arkansas 2015 Individual Income Tax Instructions, Lines 7A and 7B + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2015.pdf#page=13 + - title: Arkansas 2016 Individual Income Tax Instructions, Lines 7A and 7B + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=11 + - title: Arkansas 2017 Individual Income Tax Instructions, Lines 7A and 7B + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=11 + - title: Arkansas 2018 Individual Income Tax Instructions, Lines 7A and 7B + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions_2018.pdf#page=11 + - title: Arkansas 2019 Individual Income Tax Instructions, Lines 7A and 7B + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=11 + - title: Arkansas 2020 Individual Income Tax Instructions, Lines 7A and 7B + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=11 - title: Arkansas 2022 Individual Income Tax Forms and Instructions, LINE 7A. 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 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 8d81deb6185..a4c55a94f0b 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 @@ -1,5 +1,11 @@ description: Arkansas defines the weighted average tuition for four-year colleges at this amount under the post secondary education tuition deduction. values: + 2015-01-01: 3_936 + 2016-01-01: 4_118 + 2017-01-01: 4_282 + 2018-01-01: 4_370 + 2019-01-01: 4_503 + 2020-01-01: 4_531 2021-01-01: 4_602 2022-01-01: 4_712 2023-01-01: 4_819 @@ -12,6 +18,18 @@ metadata: uprating: gov.irs.uprating label: Arkansas post secondary eduction 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 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2016) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2016_RE.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2017) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075DedforTuitionPaidtoPostSecEduInst.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2018) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_AR1075_BC_FI.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2019) + 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 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 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 7ae19c1289f..fab3c241185 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 @@ -1,5 +1,11 @@ description: Arkansas defines the weighted average tuition for technical institutes at this amount under the post secondary education tuition deduction. values: + 2015-01-01: 592 + 2016-01-01: 560 + 2017-01-01: 711 + 2018-01-01: 772 + 2019-01-01: 778 + 2020-01-01: 800 2021-01-01: 780 2024-01-01: 1_515 @@ -8,6 +14,18 @@ metadata: unit: currency-USD label: Arkansas post secondary eduction 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 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2016) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2016_RE.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2017) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075DedforTuitionPaidtoPostSecEduInst.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2018) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_AR1075_BC_FI.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2019) + 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 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 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 97e5cb642b1..7559f2d5932 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 @@ -1,5 +1,11 @@ description: Arkansas defines the weighted average tuition for four-year colleges at this amount under the post secondary education tuition deduction. values: + 2015-01-01: 1_884 + 2016-01-01: 1_965 + 2017-01-01: 2_024 + 2018-01-01: 2_055 + 2019-01-01: 2_114 + 2020-01-01: 2_127 2021-01-01: 2_141 2022-01-01: 2_272 2023-01-01: 2_405 @@ -11,6 +17,18 @@ metadata: uprating: gov.irs.uprating label: Arkansas post secondary eduction 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 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2016) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075_2016_RE.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2017) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1075DedforTuitionPaidtoPostSecEduInst.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2018) + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_AR1075_BC_FI.pdf#page=1 + - title: Arkansas Deduction for Tuition Paid to Post-Secondary Educational Institutions, AR1075 (2019) + 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 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 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/military_retirement_fully_exempt.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/military_retirement_fully_exempt.yaml new file mode 100644 index 00000000000..5fde04e3823 --- /dev/null +++ b/policyengine_us/parameters/gov/states/ar/tax/income/exemptions/retirement_or_disability_benefits/military_retirement_fully_exempt.yaml @@ -0,0 +1,16 @@ +description: Arkansas fully exempts military retirement pay from income tax if this is true; otherwise military retirement shares the retirement benefits exemption cap with employment-related pensions and IRA distributions. +values: + 2015-01-01: false + # Act 141 of 2017 exempts military retirement from tax year 2018. + 2018-01-01: true +metadata: + unit: bool + period: year + label: Arkansas military retirement full exemption in effect + reference: + - title: Arkansas 2016 Individual Income Tax Instructions, Line 9A (enter U.S. military retirement on Line 17A) and Line 17A ($6,000 exemption) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=12 + - title: Arkansas 2017 Individual Income Tax Instructions, Additional Information for Tax Year 2018 (Military Retirement Exemption, Act 141 of 2017) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=5 + - title: Arkansas Act 141 of 2017 + href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2F&file=141.pdf&ddBienniumSession=2017%2F2017R diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml index fda2ae79246..ee92e89ef6b 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml @@ -1,5 +1,21 @@ description: Arkansas accounts for these sources when calculating the gross income. values: + # Unemployment compensation was exempt income through tax year 2017. + 2015-01-01: + - irs_employment_income # Line 8 + - self_employment_income # Line 8 + - sstb_self_employment_income + - interest_income # Line 10 + - dividend_income # Line 11 + - alimony_income # Line 12 + - ar_taxable_capital_gains_indiv # Line 13 + - taxable_ira_distributions # Line 16 + - taxable_roth_conversions # Line 16 + - military_retirement_pay # Line 17 + - taxable_pension_income # Line 18 + - disability_benefits # Line 18b + - rental_income # Line 19 + - farm_rent_income # Line 20 # Act 141 of 2017 added unemployment compensation to gross income for tax # years beginning on or after January 1, 2018. Act 154 of 2021 then exempted # it for calendar years 2020 and 2021, after which it is taxable again. @@ -60,6 +76,14 @@ metadata: period: year label: Arkansas gross income sources when married filing separately reference: + - title: Arkansas 2015 Individual Income Tax Instructions (unemployment compensation is exempt from tax) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2015.pdf#page=12 + - title: Arkansas 2016 Individual Income Tax Instructions (unemployment compensation is exempt from tax) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=10 + - title: Arkansas 2017 Individual Income Tax Instructions (unemployment compensation is exempt from tax) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=10 + - title: Arkansas 2017 Individual Income Tax Instructions (Act 141 of 2017 makes unemployment compensation taxable from tax year 2018) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=5 - 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 2022 AR1000F Instructions diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml index c9631d11ac3..ac3fd12eca9 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml @@ -1,5 +1,21 @@ description: Arkansas accounts for these sources when calculating the gross income. values: + # Unemployment compensation was exempt income through tax year 2017. + 2015-01-01: + - irs_employment_income # Line 8 + - self_employment_income # Line 8 + - sstb_self_employment_income + - interest_income # Line 10 + - dividend_income # Line 11 + - alimony_income # Line 12 + - ar_taxable_capital_gains_joint # Line 13 + - taxable_ira_distributions # Line 16 + - taxable_roth_conversions # Line 16 + - military_retirement_pay # Line 17 + - taxable_pension_income # Line 18 + - disability_benefits # Line 18b + - rental_income # Line 19 + - farm_rent_income # Line 20 # Act 141 of 2017 added unemployment compensation to gross income for tax # years beginning on or after January 1, 2018. Act 154 of 2021 then exempted # it for calendar years 2020 and 2021, after which it is taxable again. @@ -60,6 +76,14 @@ metadata: period: year label: Arkansas gross income sources when married filing jointly reference: + - title: Arkansas 2015 Individual Income Tax Instructions (unemployment compensation is exempt from tax) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2015.pdf#page=12 + - title: Arkansas 2016 Individual Income Tax Instructions (unemployment compensation is exempt from tax) + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=10 + - title: Arkansas 2017 Individual Income Tax Instructions (unemployment compensation is exempt from tax) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=10 + - title: Arkansas 2017 Individual Income Tax Instructions (Act 141 of 2017 makes unemployment compensation taxable from tax year 2018) + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=5 - 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 2022 AR1000F 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 31bfad12a3e..eaa1d9e297b 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 @@ -7,6 +7,18 @@ metadata: propagate_metadata_to_children: true label: Arkansas low income tax table head of household amount no or one dependent reference: + - title: Arkansas Income Tax Instructions, 2015, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2016, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2017, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2018, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2019, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + - title: Arkansas Income Tax Instructions, 2020, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables @@ -21,515 +33,1179 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: + 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 amount: + 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 - threshold: + 2015-01-01: 16_553 + 2016-01-01: 16_686 + 2017-01-01: 17_018 + 2018-01-01: 17_430 + 2019-01-01: 17_761 + 2020-01-01: 18_020 2021-01-01: 18_560 2022-01-01: 19_117 2023-01-01: 19_691 2024-01-01: 20_282 2025-01-01: 20_820 amount: + 2015-01-01: 71 + 2016-01-01: 72 + 2017-01-01: 74 + 2018-01-01: 76 + 2019-01-01: 58 + 2020-01-01: 59 2021-01-01: 62 2023-01-01: 64 2024-01-01: 65 2025-01-01: 67 - threshold: + 2015-01-01: 16_600 + 2016-01-01: 16_700 + 2017-01-01: 17_100 + 2018-01-01: 17_500 + 2019-01-01: 17_800 + 2020-01-01: 18_100 2021-01-01: 18_600 2022-01-01: 19_200 2023-01-01: 19_700 2024-01-01: 20_300 2025-01-01: 20_900 amount: + 2015-01-01: 81 + 2016-01-01: 83 + 2017-01-01: 85 + 2018-01-01: 86 + 2019-01-01: 67 + 2020-01-01: 69 2021-01-01: 71 2022-01-01: 72 2023-01-01: 73 2024-01-01: 75 2025-01-01: 77 - threshold: + 2015-01-01: 16_700 + 2016-01-01: 16_800 + 2017-01-01: 17_200 + 2018-01-01: 17_600 + 2019-01-01: 17_900 + 2020-01-01: 18_200 2021-01-01: 18_700 2022-01-01: 19_300 2023-01-01: 19_800 2024-01-01: 20_400 2025-01-01: 21_000 amount: + 2015-01-01: 92 + 2016-01-01: 93 + 2017-01-01: 95 + 2018-01-01: 96 + 2019-01-01: 77 + 2020-01-01: 78 2021-01-01: 81 2023-01-01: 82 2024-01-01: 84 2025-01-01: 86 - threshold: + 2015-01-01: 16_800 + 2016-01-01: 16_900 + 2017-01-01: 17_300 + 2018-01-01: 17_700 + 2019-01-01: 18_000 + 2020-01-01: 18_300 2021-01-01: 18_800 2022-01-01: 19_400 2023-01-01: 19_900 2024-01-01: 20_500 2025-01-01: 21_100 amount: + 2015-01-01: 102 + 2016-01-01: 104 + 2017-01-01: 106 + 2018-01-01: 107 + 2019-01-01: 86 + 2020-01-01: 88 2021-01-01: 90 2023-01-01: 92 2024-01-01: 93 2025-01-01: 95 - threshold: + 2015-01-01: 16_900 + 2016-01-01: 17_000 + 2017-01-01: 17_400 + 2018-01-01: 17_800 + 2019-01-01: 18_100 + 2020-01-01: 18_400 2021-01-01: 18_900 2022-01-01: 19_500 2023-01-01: 20_000 2024-01-01: 20_600 2025-01-01: 21_200 amount: + 2015-01-01: 113 + 2016-01-01: 114 + 2017-01-01: 116 + 2018-01-01: 117 + 2019-01-01: 96 + 2020-01-01: 97 2021-01-01: 99 2022-01-01: 100 2023-01-01: 101 2024-01-01: 103 2025-01-01: 105 - threshold: + 2015-01-01: 17_000 + 2016-01-01: 17_100 + 2017-01-01: 17_500 + 2018-01-01: 17_900 + 2019-01-01: 18_200 + 2020-01-01: 18_500 2021-01-01: 19_000 2022-01-01: 19_600 2023-01-01: 20_100 2024-01-01: 20_700 2025-01-01: 21_300 amount: + 2015-01-01: 123 + 2016-01-01: 124 + 2017-01-01: 126 + 2018-01-01: 128 + 2019-01-01: 105 + 2020-01-01: 106 2021-01-01: 109 2023-01-01: 111 2024-01-01: 112 2025-01-01: 114 - threshold: + 2015-01-01: 17_100 + 2016-01-01: 17_200 + 2017-01-01: 17_600 + 2018-01-01: 18_000 + 2019-01-01: 18_300 + 2020-01-01: 18_600 2021-01-01: 19_100 2022-01-01: 19_700 2023-01-01: 20_200 2024-01-01: 20_800 2025-01-01: 21_400 amount: + 2015-01-01: 133 + 2016-01-01: 135 + 2017-01-01: 137 + 2018-01-01: 138 + 2019-01-01: 114 + 2020-01-01: 116 2021-01-01: 118 2022-01-01: 119 2023-01-01: 120 2024-01-01: 122 2025-01-01: 124 - threshold: + 2015-01-01: 17_200 + 2016-01-01: 17_300 + 2017-01-01: 17_700 + 2018-01-01: 18_100 + 2019-01-01: 18_400 + 2020-01-01: 18_700 2021-01-01: 19_200 2022-01-01: 19_800 2023-01-01: 20_300 2024-01-01: 20_900 2025-01-01: 21_500 amount: + 2015-01-01: 144 + 2016-01-01: 145 + 2017-01-01: 147 + 2018-01-01: 148 + 2019-01-01: 124 + 2020-01-01: 125 2021-01-01: 128 2023-01-01: 129 2024-01-01: 131 2025-01-01: 133 - threshold: + 2015-01-01: 17_300 + 2016-01-01: 17_400 + 2017-01-01: 17_800 + 2018-01-01: 18_200 + 2019-01-01: 18_500 + 2020-01-01: 18_800 2021-01-01: 19_300 2022-01-01: 19_900 2023-01-01: 20_400 2024-01-01: 21_000 2025-01-01: 21_600 amount: + 2015-01-01: 154 + 2016-01-01: 156 + 2017-01-01: 158 + 2018-01-01: 159 + 2019-01-01: 133 + 2020-01-01: 135 2021-01-01: 137 2023-01-01: 139 2024-01-01: 140 2025-01-01: 142 - threshold: + 2015-01-01: 17_400 + 2016-01-01: 17_500 + 2017-01-01: 17_900 + 2018-01-01: 18_300 + 2019-01-01: 18_600 + 2020-01-01: 18_900 2021-01-01: 19_400 2022-01-01: 20_000 2023-01-01: 20_500 2024-01-01: 21_100 2025-01-01: 21_700 amount: + 2015-01-01: 165 + 2016-01-01: 166 + 2017-01-01: 168 + 2018-01-01: 169 + 2019-01-01: 143 + 2020-01-01: 144 2021-01-01: 146 2022-01-01: 147 2023-01-01: 148 2024-01-01: 150 2025-01-01: 152 - threshold: + 2015-01-01: 17_500 + 2016-01-01: 17_600 + 2017-01-01: 18_000 + 2018-01-01: 18_400 + 2019-01-01: 18_700 + 2020-01-01: 19_000 2021-01-01: 19_500 2022-01-01: 20_100 2023-01-01: 20_600 2024-01-01: 21_200 2025-01-01: 21_800 amount: + 2015-01-01: 175 + 2016-01-01: 176 + 2017-01-01: 178 + 2018-01-01: 180 + 2019-01-01: 152 + 2020-01-01: 153 2021-01-01: 156 2023-01-01: 158 2024-01-01: 159 2025-01-01: 161 - threshold: + 2015-01-01: 17_600 + 2016-01-01: 17_700 + 2017-01-01: 18_100 + 2018-01-01: 18_500 + 2019-01-01: 18_800 + 2020-01-01: 19_100 2021-01-01: 19_600 2022-01-01: 20_200 2023-01-01: 20_700 2024-01-01: 21_300 2025-01-01: 21_900 amount: + 2015-01-01: 185 + 2016-01-01: 187 + 2017-01-01: 189 + 2018-01-01: 190 + 2019-01-01: 161 + 2020-01-01: 163 2021-01-01: 165 2022-01-01: 166 2023-01-01: 167 2024-01-01: 169 2025-01-01: 171 - threshold: + 2015-01-01: 17_700 + 2016-01-01: 17_800 + 2017-01-01: 18_200 + 2018-01-01: 18_600 + 2019-01-01: 18_900 + 2020-01-01: 19_200 2021-01-01: 19_700 2022-01-01: 20_300 2023-01-01: 20_800 2024-01-01: 21_400 2025-01-01: 22_000 amount: + 2015-01-01: 196 + 2016-01-01: 197 + 2017-01-01: 199 + 2018-01-01: 200 + 2019-01-01: 171 + 2020-01-01: 172 2021-01-01: 175 2023-01-01: 176 2024-01-01: 178 2025-01-01: 180 - threshold: + 2015-01-01: 17_800 + 2016-01-01: 17_900 + 2017-01-01: 18_300 + 2018-01-01: 18_700 + 2019-01-01: 19_000 + 2020-01-01: 19_300 2021-01-01: 19_800 2022-01-01: 20_400 2023-01-01: 20_900 2024-01-01: 21_500 2025-01-01: 22_100 amount: + 2015-01-01: 206 + 2016-01-01: 208 + 2017-01-01: 210 + 2018-01-01: 211 + 2019-01-01: 180 + 2020-01-01: 182 2021-01-01: 184 2023-01-01: 186 2024-01-01: 187 2025-01-01: 189 - threshold: + 2015-01-01: 17_900 + 2016-01-01: 18_000 + 2017-01-01: 18_400 + 2018-01-01: 18_800 + 2019-01-01: 19_100 + 2020-01-01: 19_400 2021-01-01: 19_900 2022-01-01: 20_500 2023-01-01: 21_000 2024-01-01: 21_600 2025-01-01: 22_200 amount: + 2015-01-01: 217 + 2016-01-01: 218 + 2017-01-01: 220 + 2018-01-01: 221 + 2019-01-01: 190 + 2020-01-01: 191 2021-01-01: 193 2022-01-01: 194 2023-01-01: 195 2024-01-01: 197 2025-01-01: 199 - threshold: + 2015-01-01: 18_000 + 2016-01-01: 18_100 + 2017-01-01: 18_500 + 2018-01-01: 18_900 + 2019-01-01: 19_200 + 2020-01-01: 19_500 2021-01-01: 20_000 2022-01-01: 20_600 2023-01-01: 21_100 2024-01-01: 21_700 2025-01-01: 22_300 amount: + 2015-01-01: 227 + 2016-01-01: 228 + 2017-01-01: 230 + 2018-01-01: 232 + 2019-01-01: 199 + 2020-01-01: 200 2021-01-01: 203 2023-01-01: 205 2024-01-01: 206 2025-01-01: 208 - threshold: + 2015-01-01: 18_100 + 2016-01-01: 18_200 + 2017-01-01: 18_600 + 2018-01-01: 19_000 + 2019-01-01: 19_300 + 2020-01-01: 19_600 2021-01-01: 20_100 2022-01-01: 20_700 2023-01-01: 21_200 2024-01-01: 21_800 2025-01-01: 22_400 amount: + 2015-01-01: 237 + 2016-01-01: 239 + 2017-01-01: 241 + 2018-01-01: 242 + 2019-01-01: 208 + 2020-01-01: 210 2021-01-01: 212 2022-01-01: 213 2023-01-01: 214 2024-01-01: 216 2025-01-01: 218 - threshold: + 2015-01-01: 18_200 + 2016-01-01: 18_300 + 2017-01-01: 18_700 + 2018-01-01: 19_100 + 2019-01-01: 19_400 + 2020-01-01: 19_700 2021-01-01: 20_200 2022-01-01: 20_800 2023-01-01: 21_300 2024-01-01: 21_900 2025-01-01: 22_500 amount: + 2015-01-01: 248 + 2016-01-01: 249 + 2017-01-01: 251 + 2018-01-01: 252 + 2019-01-01: 218 + 2020-01-01: 219 2021-01-01: 222 2023-01-01: 223 2024-01-01: 225 2025-01-01: 227 - threshold: + 2015-01-01: 18_300 + 2016-01-01: 18_400 + 2017-01-01: 18_800 + 2018-01-01: 19_200 + 2019-01-01: 19_500 + 2020-01-01: 19_800 2021-01-01: 20_300 2022-01-01: 20_900 2023-01-01: 21_400 2024-01-01: 22_000 2025-01-01: 22_600 amount: + 2015-01-01: 258 + 2016-01-01: 260 + 2017-01-01: 262 + 2018-01-01: 263 + 2019-01-01: 227 + 2020-01-01: 229 2021-01-01: 231 2023-01-01: 233 2024-01-01: 234 2025-01-01: 236 - threshold: + 2015-01-01: 18_400 + 2016-01-01: 18_500 + 2017-01-01: 18_900 + 2018-01-01: 19_300 + 2019-01-01: 19_600 + 2020-01-01: 19_900 2021-01-01: 20_400 2022-01-01: 21_000 2023-01-01: 21_500 2024-01-01: 22_100 2025-01-01: 22_700 amount: + 2015-01-01: 269 + 2016-01-01: 270 + 2017-01-01: 272 + 2018-01-01: 273 + 2019-01-01: 237 + 2020-01-01: 238 2021-01-01: 240 2022-01-01: 241 2023-01-01: 242 2024-01-01: 244 2025-01-01: 246 - threshold: + 2015-01-01: 18_500 + 2016-01-01: 18_600 + 2017-01-01: 19_000 + 2018-01-01: 19_400 + 2019-01-01: 19_700 + 2020-01-01: 20_000 2021-01-01: 20_500 2022-01-01: 21_100 2023-01-01: 21_600 2024-01-01: 22_200 2025-01-01: 22_800 amount: + 2015-01-01: 279 + 2016-01-01: 280 + 2017-01-01: 282 + 2018-01-01: 284 + 2019-01-01: 246 + 2020-01-01: 247 2021-01-01: 250 2023-01-01: 252 2024-01-01: 253 2025-01-01: 255 - threshold: + 2015-01-01: 18_600 + 2016-01-01: 18_700 + 2017-01-01: 19_100 + 2018-01-01: 19_500 + 2019-01-01: 19_800 + 2020-01-01: 20_100 2021-01-01: 20_600 2022-01-01: 21_200 2023-01-01: 21_700 2024-01-01: 22_300 2025-01-01: 22_900 amount: + 2015-01-01: 289 + 2016-01-01: 291 + 2017-01-01: 293 + 2018-01-01: 294 + 2019-01-01: 255 + 2020-01-01: 257 2021-01-01: 259 2022-01-01: 260 2023-01-01: 261 2024-01-01: 263 2025-01-01: 265 - threshold: + 2015-01-01: 18_700 + 2016-01-01: 18_800 + 2017-01-01: 19_200 + 2018-01-01: 19_600 + 2019-01-01: 19_900 + 2020-01-01: 20_200 2021-01-01: 20_700 2022-01-01: 21_300 2023-01-01: 21_800 2024-01-01: 22_400 2025-01-01: 23_000 amount: + 2015-01-01: 300 + 2016-01-01: 301 + 2017-01-01: 303 + 2018-01-01: 304 + 2019-01-01: 265 + 2020-01-01: 266 2021-01-01: 269 2023-01-01: 270 2024-01-01: 272 2025-01-01: 274 - threshold: + 2015-01-01: 18_800 + 2016-01-01: 18_900 + 2017-01-01: 19_300 + 2018-01-01: 19_700 + 2019-01-01: 20_000 + 2020-01-01: 20_300 2021-01-01: 20_800 2022-01-01: 21_400 2023-01-01: 21_900 2024-01-01: 22_500 2025-01-01: 23_100 amount: + 2015-01-01: 310 + 2016-01-01: 312 + 2017-01-01: 314 + 2018-01-01: 315 + 2019-01-01: 274 + 2020-01-01: 276 2021-01-01: 278 2023-01-01: 280 2024-01-01: 281 2025-01-01: 283 - threshold: + 2015-01-01: 18_900 + 2016-01-01: 19_000 + 2017-01-01: 19_400 + 2018-01-01: 19_800 + 2019-01-01: 20_100 + 2020-01-01: 20_400 2021-01-01: 20_900 2022-01-01: 21_500 2023-01-01: 22_000 2024-01-01: 22_600 2025-01-01: 23_200 amount: + 2015-01-01: 321 + 2016-01-01: 322 + 2017-01-01: 324 + 2018-01-01: 325 + 2019-01-01: 284 + 2020-01-01: 285 2021-01-01: 287 2022-01-01: 288 2023-01-01: 289 2024-01-01: 291 2025-01-01: 293 - threshold: + 2015-01-01: 19_000 + 2016-01-01: 19_100 + 2017-01-01: 19_500 + 2018-01-01: 19_900 + 2019-01-01: 20_200 + 2020-01-01: 20_500 2021-01-01: 21_000 2022-01-01: 21_600 2023-01-01: 22_100 2024-01-01: 22_700 2025-01-01: 23_300 amount: + 2015-01-01: 331 + 2016-01-01: 332 + 2017-01-01: 334 + 2018-01-01: 336 + 2019-01-01: 293 + 2020-01-01: 294 2021-01-01: 297 2023-01-01: 299 2024-01-01: 300 2025-01-01: 302 - threshold: + 2015-01-01: 19_100 + 2016-01-01: 19_200 + 2017-01-01: 19_600 + 2018-01-01: 20_000 + 2019-01-01: 20_300 + 2020-01-01: 20_600 2021-01-01: 21_100 2022-01-01: 21_700 2023-01-01: 22_200 2024-01-01: 22_800 2025-01-01: 23_400 amount: + 2015-01-01: 341 + 2016-01-01: 343 + 2017-01-01: 345 + 2018-01-01: 346 + 2019-01-01: 302 + 2020-01-01: 304 2021-01-01: 306 2022-01-01: 307 2023-01-01: 308 2024-01-01: 310 2025-01-01: 312 - threshold: + 2015-01-01: 19_200 + 2016-01-01: 19_300 + 2017-01-01: 19_700 + 2018-01-01: 20_100 + 2019-01-01: 20_400 + 2020-01-01: 20_700 2021-01-01: 21_200 2022-01-01: 21_800 2023-01-01: 22_300 2024-01-01: 22_900 2025-01-01: 23_500 amount: + 2015-01-01: 352 + 2016-01-01: 353 + 2017-01-01: 355 + 2018-01-01: 356 + 2019-01-01: 312 + 2020-01-01: 313 2021-01-01: 316 2023-01-01: 317 2024-01-01: 319 2025-01-01: 321 - threshold: + 2015-01-01: 19_300 + 2016-01-01: 19_400 + 2017-01-01: 19_800 + 2018-01-01: 20_200 + 2019-01-01: 20_500 + 2020-01-01: 20_800 2021-01-01: 21_300 2022-01-01: 21_900 2023-01-01: 22_400 2024-01-01: 23_000 2025-01-01: 23_600 amount: + 2015-01-01: 362 + 2016-01-01: 364 + 2017-01-01: 366 + 2018-01-01: 367 + 2019-01-01: 321 + 2020-01-01: 323 2021-01-01: 325 2023-01-01: 327 2024-01-01: 328 2025-01-01: 330 - threshold: + 2015-01-01: 19_400 + 2016-01-01: 19_500 + 2017-01-01: 19_900 + 2018-01-01: 20_300 + 2019-01-01: 20_600 + 2020-01-01: 20_900 2021-01-01: 21_400 2022-01-01: 22_000 2023-01-01: 22_500 2024-01-01: 23_100 2025-01-01: 23_700 amount: + 2015-01-01: 373 + 2016-01-01: 374 + 2017-01-01: 376 + 2018-01-01: 377 + 2019-01-01: 331 + 2020-01-01: 332 2021-01-01: 334 2022-01-01: 335 2023-01-01: 336 2024-01-01: 338 2025-01-01: 340 - threshold: + 2015-01-01: 19_500 + 2016-01-01: 19_600 + 2017-01-01: 20_000 + 2018-01-01: 20_400 + 2019-01-01: 20_700 + 2020-01-01: 21_000 2021-01-01: 21_500 2022-01-01: 22_100 2023-01-01: 22_600 2024-01-01: 23_200 2025-01-01: 23_800 amount: + 2015-01-01: 383 + 2016-01-01: 384 + 2017-01-01: 386 + 2018-01-01: 388 + 2019-01-01: 340 + 2020-01-01: 341 2021-01-01: 344 2023-01-01: 346 2024-01-01: 347 2025-01-01: 349 - threshold: + 2015-01-01: 19_600 + 2016-01-01: 19_700 + 2017-01-01: 20_100 + 2018-01-01: 20_500 + 2019-01-01: 20_800 + 2020-01-01: 21_100 2021-01-01: 21_600 2022-01-01: 22_200 2023-01-01: 22_700 2024-01-01: 23_300 2025-01-01: 23_900 amount: + 2015-01-01: 393 + 2016-01-01: 395 + 2017-01-01: 397 + 2018-01-01: 398 + 2019-01-01: 349 + 2020-01-01: 351 2021-01-01: 353 2022-01-01: 354 2023-01-01: 355 2024-01-01: 357 2025-01-01: 359 - threshold: + 2015-01-01: 19_700 + 2016-01-01: 19_800 + 2017-01-01: 20_200 + 2018-01-01: 20_600 + 2019-01-01: 20_900 + 2020-01-01: 21_200 2021-01-01: 21_700 2022-01-01: 22_300 2023-01-01: 22_800 2024-01-01: 23_400 2025-01-01: 24_000 amount: + 2015-01-01: 404 + 2016-01-01: 405 + 2017-01-01: 407 + 2018-01-01: 408 + 2019-01-01: 359 + 2020-01-01: 360 2021-01-01: 363 2023-01-01: 364 2024-01-01: 366 2025-01-01: 368 - threshold: + 2015-01-01: 19_800 + 2016-01-01: 19_900 + 2017-01-01: 20_300 + 2018-01-01: 20_700 + 2019-01-01: 21_000 + 2020-01-01: 21_300 2021-01-01: 21_800 2022-01-01: 22_400 2023-01-01: 22_900 2024-01-01: 23_500 2025-01-01: 24_100 amount: + 2015-01-01: 414 + 2016-01-01: 416 + 2017-01-01: 418 + 2018-01-01: 419 + 2019-01-01: 368 + 2020-01-01: 370 2021-01-01: 372 2023-01-01: 374 2024-01-01: 375 2025-01-01: 377 - threshold: + 2015-01-01: 19_900 + 2016-01-01: 20_000 + 2017-01-01: 20_400 + 2018-01-01: 20_800 + 2019-01-01: 21_100 + 2020-01-01: 21_400 2021-01-01: 21_900 2022-01-01: 22_500 2023-01-01: 23_000 2024-01-01: 23_600 2025-01-01: 24_200 amount: + 2015-01-01: 425 + 2016-01-01: 426 + 2017-01-01: 428 + 2018-01-01: 429 + 2019-01-01: 378 + 2020-01-01: 379 2021-01-01: 381 2022-01-01: 382 2023-01-01: 383 2024-01-01: 385 2025-01-01: 387 - threshold: + 2015-01-01: 20_000 + 2016-01-01: 20_100 + 2017-01-01: 20_500 + 2018-01-01: 20_900 + 2019-01-01: 21_200 + 2020-01-01: 21_500 2021-01-01: 22_000 2022-01-01: 22_600 2023-01-01: 23_100 2024-01-01: 23_700 2025-01-01: 24_300 amount: + 2015-01-01: 435 + 2016-01-01: 436 + 2017-01-01: 438 + 2018-01-01: 440 + 2019-01-01: 387 + 2020-01-01: 388 2021-01-01: 391 2023-01-01: 393 2024-01-01: 394 2025-01-01: 396 - threshold: + 2015-01-01: 20_100 + 2016-01-01: 20_200 + 2017-01-01: 20_600 + 2018-01-01: 21_000 + 2019-01-01: 21_300 + 2020-01-01: 21_600 2021-01-01: 22_100 2022-01-01: 22_700 2023-01-01: 23_200 2024-01-01: 23_800 2025-01-01: 24_400 amount: + 2015-01-01: 445 + 2016-01-01: 447 + 2017-01-01: 449 + 2018-01-01: 450 + 2019-01-01: 396 + 2020-01-01: 398 2021-01-01: 400 2022-01-01: 401 2023-01-01: 402 2024-01-01: 404 2025-01-01: 406 - threshold: + 2015-01-01: 20_200 + 2016-01-01: 20_300 + 2017-01-01: 20_700 + 2018-01-01: 21_100 + 2019-01-01: 21_400 + 2020-01-01: 21_700 2021-01-01: 22_200 2022-01-01: 22_800 2023-01-01: 23_300 2024-01-01: 23_900 2025-01-01: 24_500 amount: + 2015-01-01: 456 + 2016-01-01: 457 + 2017-01-01: 459 + 2018-01-01: 460 + 2019-01-01: 406 + 2020-01-01: 407 2021-01-01: 410 2023-01-01: 411 2024-01-01: 413 2025-01-01: 415 - threshold: + 2015-01-01: 20_300 + 2016-01-01: 20_400 + 2017-01-01: 20_800 + 2018-01-01: 21_200 + 2019-01-01: 21_500 + 2020-01-01: 21_800 2021-01-01: 22_300 2022-01-01: 22_900 2023-01-01: 23_400 2024-01-01: 24_000 2025-01-01: 24_600 amount: + 2015-01-01: 466 + 2016-01-01: 468 + 2017-01-01: 470 + 2018-01-01: 471 + 2019-01-01: 415 + 2020-01-01: 417 2021-01-01: 419 2023-01-01: 421 2024-01-01: 422 2025-01-01: 424 - threshold: + 2015-01-01: 20_400 + 2016-01-01: 20_500 + 2017-01-01: 20_900 + 2018-01-01: 21_300 + 2019-01-01: 21_600 + 2020-01-01: 21_900 2021-01-01: 22_400 2022-01-01: 23_000 2023-01-01: 23_500 2024-01-01: 24_100 2025-01-01: 24_700 amount: + 2015-01-01: 477 + 2016-01-01: 478 + 2017-01-01: 480 + 2018-01-01: 481 + 2019-01-01: .inf + 2020-01-01: 426 2021-01-01: 428 2022-01-01: 429 2023-01-01: 430 2024-01-01: 432 2025-01-01: 434 - threshold: + 2015-01-01: 20_500 + 2016-01-01: 20_600 + 2017-01-01: 21_000 + 2018-01-01: 21_400 + 2019-01-01: .inf + 2020-01-01: 22_000 2021-01-01: 22_500 2022-01-01: 23_100 2023-01-01: 23_600 2024-01-01: 24_200 2025-01-01: 24_800 amount: + 2015-01-01: 487 + 2016-01-01: 488 + 2017-01-01: 490 + 2018-01-01: 492 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 438 2023-01-01: 440 2024-01-01: 441 2025-01-01: 443 - threshold: + 2015-01-01: 20_600 + 2016-01-01: 20_700 + 2017-01-01: 21_100 + 2018-01-01: 21_500 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 22_600 2022-01-01: 23_200 2023-01-01: 23_700 2024-01-01: 24_300 2025-01-01: 24_900 amount: + 2015-01-01: 497 + 2016-01-01: 499 + 2017-01-01: 501 + 2018-01-01: 502 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: 448 2023-01-01: 449 2024-01-01: 451 2025-01-01: 453 - threshold: + 2015-01-01: 20_700 + 2016-01-01: 20_800 + 2017-01-01: 21_200 + 2018-01-01: 21_600 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: 23_300 2023-01-01: 23_800 2024-01-01: 24_400 2025-01-01: 25_000 amount: + 2015-01-01: 508 + 2016-01-01: 509 + 2017-01-01: 511 + 2018-01-01: 512 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 458 2024-01-01: 460 2025-01-01: 462 - threshold: + 2015-01-01: 20_800 + 2016-01-01: 20_900 + 2017-01-01: 21_300 + 2018-01-01: 21_700 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 23_900 2024-01-01: 24_500 2025-01-01: 25_100 amount: + 2015-01-01: 518 + 2016-01-01: 520 + 2017-01-01: 522 + 2018-01-01: 523 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2024-01-01: 469 2025-01-01: 471 - threshold: + 2015-01-01: 20_900 + 2016-01-01: 21_000 + 2017-01-01: 21_400 + 2018-01-01: 21_800 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 24_600 2024-01-01: 24_600 2025-01-01: 25_200 amount: + 2015-01-01: 529 + 2016-01-01: 530 + 2017-01-01: 532 + 2018-01-01: 533 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2024-01-01: .inf 2025-01-01: 481 - threshold: + 2015-01-01: 21_000 + 2016-01-01: 21_100 + 2017-01-01: 21_500 + 2018-01-01: 21_900 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 25_300 2025-01-01: 25_300 amount: + 2015-01-01: 539 + 2016-01-01: 540 + 2017-01-01: 542 + 2018-01-01: 544 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2025-01-01: .inf + - threshold: + 2015-01-01: 21_100 + 2016-01-01: 21_200 + 2017-01-01: 21_600 + 2018-01-01: 22_000 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 549 + 2016-01-01: 551 + 2017-01-01: 553 + 2018-01-01: 554 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 21_200 + 2016-01-01: 21_300 + 2017-01-01: 21_700 + 2018-01-01: 22_100 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 560 + 2016-01-01: 561 + 2017-01-01: 563 + 2018-01-01: 564 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 21_300 + 2016-01-01: 21_400 + 2017-01-01: 21_800 + 2018-01-01: 22_200 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 574 + 2018-01-01: 575 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 21_900 + 2018-01-01: 22_300 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 584 + 2018-01-01: 585 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 22_000 + 2018-01-01: 22_400 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 596 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 22_500 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: .inf + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 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 a2c0f68184b..7b91ee064c6 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 @@ -7,6 +7,18 @@ metadata: propagate_metadata_to_children: true label: Arkansas low income tax table head of household amount two or more dependents reference: + - title: Arkansas Income Tax Instructions, 2015, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2016, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2017, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2018, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2019, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + - title: Arkansas Income Tax Instructions, 2020, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables @@ -21,490 +33,1102 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: + 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 amount: + 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 - threshold: + 2015-01-01: 19_733 + 2016-01-01: 19_891 + 2017-01-01: 20_286 + 2018-01-01: 20_777 + 2019-01-01: 21_172 + 2020-01-01: 21_481 2021-01-01: 22_125 2022-01-01: 22_789 2023-01-01: 23_472 2024-01-01: 24_200 2025-01-01: 24_818 amount: + 2015-01-01: 99 + 2016-01-01: 100 + 2017-01-01: 102 + 2018-01-01: 105 + 2019-01-01: 81 + 2020-01-01: 83 2021-01-01: 86 2023-01-01: 89 2024-01-01: 92 2025-01-01: 94 - threshold: + 2015-01-01: 19_800 + 2016-01-01: 19_900 + 2017-01-01: 20_300 + 2018-01-01: 20_800 + 2019-01-01: 21_200 + 2020-01-01: 21_500 2021-01-01: 22_200 2022-01-01: 22_800 2023-01-01: 23_500 2024-01-01: 24_200 2025-01-01: 24_900 amount: + 2015-01-01: 112 + 2016-01-01: 114 + 2017-01-01: 116 + 2018-01-01: 118 + 2019-01-01: 93 + 2020-01-01: 95 2021-01-01: 99 2022-01-01: 98 2023-01-01: 102 2024-01-01: 104 2025-01-01: 107 - threshold: + 2015-01-01: 19_900 + 2016-01-01: 20_000 + 2017-01-01: 20_400 + 2018-01-01: 20_900 + 2019-01-01: 21_300 + 2020-01-01: 21_600 2021-01-01: 22_300 2022-01-01: 22_900 2023-01-01: 23_600 2024-01-01: 24_300 2025-01-01: 25_000 amount: + 2015-01-01: 126 + 2016-01-01: 127 + 2017-01-01: 129 + 2018-01-01: 132 + 2019-01-01: 105 + 2020-01-01: 108 2021-01-01: 111 2022-01-01: 110 2023-01-01: 114 2024-01-01: 116 2025-01-01: 119 - threshold: + 2015-01-01: 20_000 + 2016-01-01: 20_100 + 2017-01-01: 20_500 + 2018-01-01: 21_000 + 2019-01-01: 21_400 + 2020-01-01: 21_700 2021-01-01: 22_400 2022-01-01: 23_000 2023-01-01: 23_700 2024-01-01: 24_400 2025-01-01: 25_100 amount: + 2015-01-01: 139 + 2016-01-01: 140 + 2017-01-01: 142 + 2018-01-01: 145 + 2019-01-01: 118 + 2020-01-01: 120 2021-01-01: 123 2023-01-01: 127 2024-01-01: 129 2025-01-01: 132 - threshold: + 2015-01-01: 20_100 + 2016-01-01: 20_200 + 2017-01-01: 20_600 + 2018-01-01: 21_100 + 2019-01-01: 21_500 + 2020-01-01: 21_800 2021-01-01: 22_500 2022-01-01: 23_100 2023-01-01: 23_800 2024-01-01: 24_500 2025-01-01: 25_200 amount: + 2015-01-01: 152 + 2016-01-01: 154 + 2017-01-01: 156 + 2018-01-01: 158 + 2019-01-01: 130 + 2020-01-01: 133 2021-01-01: 136 2022-01-01: 135 2023-01-01: 139 2024-01-01: 141 2025-01-01: 144 - threshold: + 2015-01-01: 20_200 + 2016-01-01: 20_300 + 2017-01-01: 20_700 + 2018-01-01: 21_200 + 2019-01-01: 21_600 + 2020-01-01: 21_900 2021-01-01: 22_600 2022-01-01: 23_200 2023-01-01: 23_900 2024-01-01: 24_600 2025-01-01: 25_300 amount: + 2015-01-01: 166 + 2016-01-01: 167 + 2017-01-01: 169 + 2018-01-01: 172 + 2019-01-01: 143 + 2020-01-01: 145 2021-01-01: 148 2023-01-01: 151 2024-01-01: 154 2025-01-01: 156 - threshold: + 2015-01-01: 20_300 + 2016-01-01: 20_400 + 2017-01-01: 20_800 + 2018-01-01: 21_300 + 2019-01-01: 21_700 + 2020-01-01: 22_000 2021-01-01: 22_700 2022-01-01: 23_300 2023-01-01: 24_000 2024-01-01: 24_700 2025-01-01: 25_400 amount: + 2015-01-01: 179 + 2016-01-01: 181 + 2017-01-01: 183 + 2018-01-01: 185 + 2019-01-01: 155 + 2020-01-01: 157 2021-01-01: 161 2022-01-01: 160 2023-01-01: 164 2024-01-01: 166 2025-01-01: 169 - threshold: + 2015-01-01: 20_400 + 2016-01-01: 20_500 + 2017-01-01: 20_900 + 2018-01-01: 21_400 + 2019-01-01: 21_800 + 2020-01-01: 22_100 2021-01-01: 22_800 2022-01-01: 23_400 2023-01-01: 24_100 2024-01-01: 24_800 2025-01-01: 25_500 amount: + 2015-01-01: 193 + 2016-01-01: 194 + 2017-01-01: 196 + 2018-01-01: 199 + 2019-01-01: 167 + 2020-01-01: 170 2021-01-01: 173 2022-01-01: 172 2023-01-01: 176 2024-01-01: 178 2025-01-01: 181 - threshold: + 2015-01-01: 20_500 + 2016-01-01: 20_600 + 2017-01-01: 21_000 + 2018-01-01: 21_500 + 2019-01-01: 21_900 + 2020-01-01: 22_200 2021-01-01: 22_900 2022-01-01: 23_500 2023-01-01: 24_200 2024-01-01: 24_900 2025-01-01: 25_600 amount: + 2015-01-01: 206 + 2016-01-01: 207 + 2017-01-01: 209 + 2018-01-01: 212 + 2019-01-01: 180 + 2020-01-01: 182 2021-01-01: 185 2023-01-01: 189 2024-01-01: 191 2025-01-01: 194 - threshold: + 2015-01-01: 20_600 + 2016-01-01: 20_700 + 2017-01-01: 21_100 + 2018-01-01: 21_600 + 2019-01-01: 22_000 + 2020-01-01: 22_300 2021-01-01: 23_000 2022-01-01: 23_600 2023-01-01: 24_300 2024-01-01: 25_000 2025-01-01: 25_700 amount: + 2015-01-01: 219 + 2016-01-01: 221 + 2017-01-01: 223 + 2018-01-01: 225 + 2019-01-01: 192 + 2020-01-01: 195 2021-01-01: 198 2022-01-01: 197 2023-01-01: 201 2024-01-01: 203 2025-01-01: 206 - threshold: + 2015-01-01: 20_700 + 2016-01-01: 20_800 + 2017-01-01: 21_200 + 2018-01-01: 21_700 + 2019-01-01: 22_100 + 2020-01-01: 22_400 2021-01-01: 23_100 2022-01-01: 23_700 2023-01-01: 24_400 2024-01-01: 25_100 2025-01-01: 25_800 amount: + 2015-01-01: 233 + 2016-01-01: 234 + 2017-01-01: 236 + 2018-01-01: 239 + 2019-01-01: 205 + 2020-01-01: 207 2021-01-01: 210 2023-01-01: 213 2024-01-01: 216 2025-01-01: 218 - threshold: + 2015-01-01: 20_800 + 2016-01-01: 20_900 + 2017-01-01: 21_300 + 2018-01-01: 21_800 + 2019-01-01: 22_200 + 2020-01-01: 22_500 2021-01-01: 23_200 2022-01-01: 23_800 2023-01-01: 24_500 2024-01-01: 25_200 2025-01-01: 25_900 amount: + 2015-01-01: 246 + 2016-01-01: 248 + 2017-01-01: 250 + 2018-01-01: 252 + 2019-01-01: 217 + 2020-01-01: 219 2021-01-01: 223 2022-01-01: 222 2023-01-01: 226 2024-01-01: 228 2025-01-01: 231 - threshold: + 2015-01-01: 20_900 + 2016-01-01: 21_000 + 2017-01-01: 21_400 + 2018-01-01: 21_900 + 2019-01-01: 22_300 + 2020-01-01: 22_600 2021-01-01: 23_300 2022-01-01: 23_900 2023-01-01: 24_600 2024-01-01: 25_300 2025-01-01: 26_000 amount: + 2015-01-01: 260 + 2016-01-01: 261 + 2017-01-01: 263 + 2018-01-01: 266 + 2019-01-01: 229 + 2020-01-01: 232 2021-01-01: 235 2022-01-01: 234 2023-01-01: 238 2024-01-01: 240 2025-01-01: 243 - threshold: + 2015-01-01: 21_000 + 2016-01-01: 21_100 + 2017-01-01: 21_500 + 2018-01-01: 22_000 + 2019-01-01: 22_400 + 2020-01-01: 22_700 2021-01-01: 23_400 2022-01-01: 24_000 2023-01-01: 24_700 2024-01-01: 25_400 2025-01-01: 26_100 amount: + 2015-01-01: 273 + 2016-01-01: 274 + 2017-01-01: 276 + 2018-01-01: 279 + 2019-01-01: 242 + 2020-01-01: 244 2021-01-01: 247 2023-01-01: 251 2024-01-01: 253 2025-01-01: 256 - threshold: + 2015-01-01: 21_100 + 2016-01-01: 21_200 + 2017-01-01: 21_600 + 2018-01-01: 22_100 + 2019-01-01: 22_500 + 2020-01-01: 22_800 2021-01-01: 23_500 2022-01-01: 24_100 2023-01-01: 24_800 2024-01-01: 25_500 2025-01-01: 26_200 amount: + 2015-01-01: 286 + 2016-01-01: 288 + 2017-01-01: 290 + 2018-01-01: 292 + 2019-01-01: 254 + 2020-01-01: 257 2021-01-01: 260 2022-01-01: 259 2023-01-01: 263 2024-01-01: 265 2025-01-01: 268 - threshold: + 2015-01-01: 21_200 + 2016-01-01: 21_300 + 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_200 2023-01-01: 24_900 2024-01-01: 25_600 2025-01-01: 26_300 amount: + 2015-01-01: 300 + 2016-01-01: 301 + 2017-01-01: 303 + 2018-01-01: 306 + 2019-01-01: 267 + 2020-01-01: 269 2021-01-01: 272 2023-01-01: 275 2024-01-01: 278 2025-01-01: 280 - threshold: + 2015-01-01: 21_300 + 2016-01-01: 21_400 + 2017-01-01: 21_800 + 2018-01-01: 22_300 + 2019-01-01: 22_700 + 2020-01-01: 23_000 2021-01-01: 23_700 2022-01-01: 24_300 2023-01-01: 25_000 2024-01-01: 25_700 2025-01-01: 26_400 amount: + 2015-01-01: 313 + 2016-01-01: 315 + 2017-01-01: 317 + 2018-01-01: 319 + 2019-01-01: 279 + 2020-01-01: 281 2021-01-01: 285 2022-01-01: 284 2023-01-01: 288 2024-01-01: 290 2025-01-01: 293 - threshold: + 2015-01-01: 21_400 + 2016-01-01: 21_500 + 2017-01-01: 21_900 + 2018-01-01: 22_400 + 2019-01-01: 22_800 + 2020-01-01: 23_100 2021-01-01: 23_800 2022-01-01: 24_400 2023-01-01: 25_100 2024-01-01: 25_800 2025-01-01: 26_500 amount: + 2015-01-01: 327 + 2016-01-01: 328 + 2017-01-01: 330 + 2018-01-01: 333 + 2019-01-01: 291 + 2020-01-01: 294 2021-01-01: 297 2022-01-01: 296 2023-01-01: 300 2024-01-01: 302 2025-01-01: 305 - threshold: + 2015-01-01: 21_500 + 2016-01-01: 21_600 + 2017-01-01: 22_000 + 2018-01-01: 22_500 + 2019-01-01: 22_900 + 2020-01-01: 23_200 2021-01-01: 23_900 2022-01-01: 24_500 2023-01-01: 25_200 2024-01-01: 25_900 2025-01-01: 26_600 amount: + 2015-01-01: 340 + 2016-01-01: 341 + 2017-01-01: 343 + 2018-01-01: 346 + 2019-01-01: 304 + 2020-01-01: 306 2021-01-01: 309 2023-01-01: 313 2024-01-01: 315 2025-01-01: 318 - threshold: + 2015-01-01: 21_600 + 2016-01-01: 21_700 + 2017-01-01: 22_100 + 2018-01-01: 22_600 + 2019-01-01: 23_000 + 2020-01-01: 23_300 2021-01-01: 24_000 2022-01-01: 24_600 2023-01-01: 25_300 2024-01-01: 26_000 2025-01-01: 26_700 amount: + 2015-01-01: 353 + 2016-01-01: 355 + 2017-01-01: 357 + 2018-01-01: 359 + 2019-01-01: 316 + 2020-01-01: 319 2021-01-01: 322 2022-01-01: 321 2023-01-01: 325 2024-01-01: 327 2025-01-01: 330 - threshold: + 2015-01-01: 21_700 + 2016-01-01: 21_800 + 2017-01-01: 22_200 + 2018-01-01: 22_700 + 2019-01-01: 23_100 + 2020-01-01: 23_400 2021-01-01: 24_100 2022-01-01: 24_700 2023-01-01: 25_400 2024-01-01: 26_100 2025-01-01: 26_800 amount: + 2015-01-01: 367 + 2016-01-01: 368 + 2017-01-01: 370 + 2018-01-01: 373 + 2019-01-01: 329 + 2020-01-01: 331 2021-01-01: 334 2023-01-01: 337 2024-01-01: 340 2025-01-01: 342 - threshold: + 2015-01-01: 21_800 + 2016-01-01: 21_900 + 2017-01-01: 22_300 + 2018-01-01: 22_800 + 2019-01-01: 23_200 + 2020-01-01: 23_500 2021-01-01: 24_200 2022-01-01: 24_800 2023-01-01: 25_500 2024-01-01: 26_200 2025-01-01: 26_900 amount: + 2015-01-01: 380 + 2016-01-01: 382 + 2017-01-01: 384 + 2018-01-01: 386 + 2019-01-01: 341 + 2020-01-01: 343 2021-01-01: 347 2022-01-01: 346 2023-01-01: 350 2024-01-01: 352 2025-01-01: 355 - threshold: + 2015-01-01: 21_900 + 2016-01-01: 22_000 + 2017-01-01: 22_400 + 2018-01-01: 22_900 + 2019-01-01: 23_300 + 2020-01-01: 23_600 2021-01-01: 24_300 2022-01-01: 24_900 2023-01-01: 25_600 2024-01-01: 26_300 2025-01-01: 27_000 amount: + 2015-01-01: 394 + 2016-01-01: 395 + 2017-01-01: 397 + 2018-01-01: 400 + 2019-01-01: 353 + 2020-01-01: 356 2021-01-01: 359 2022-01-01: 358 2023-01-01: 362 2024-01-01: 364 2025-01-01: 367 - threshold: + 2015-01-01: 22_000 + 2016-01-01: 22_100 + 2017-01-01: 22_500 + 2018-01-01: 23_000 + 2019-01-01: 23_400 + 2020-01-01: 23_700 2021-01-01: 24_400 2022-01-01: 25_000 2023-01-01: 25_700 2024-01-01: 26_400 2025-01-01: 27_100 amount: + 2015-01-01: 407 + 2016-01-01: 408 + 2017-01-01: 410 + 2018-01-01: 413 + 2019-01-01: 366 + 2020-01-01: 368 2021-01-01: 371 2023-01-01: 375 2024-01-01: 377 2025-01-01: 380 - threshold: + 2015-01-01: 22_100 + 2016-01-01: 22_200 + 2017-01-01: 22_600 + 2018-01-01: 23_100 + 2019-01-01: 23_500 + 2020-01-01: 23_800 2021-01-01: 24_500 2022-01-01: 25_100 2023-01-01: 25_800 2024-01-01: 26_500 2025-01-01: 27_200 amount: + 2015-01-01: 420 + 2016-01-01: 422 + 2017-01-01: 424 + 2018-01-01: 426 + 2019-01-01: 378 + 2020-01-01: 381 2021-01-01: 384 2022-01-01: 383 2023-01-01: 387 2024-01-01: 389 2025-01-01: 392 - threshold: + 2015-01-01: 22_200 + 2016-01-01: 22_300 + 2017-01-01: 22_700 + 2018-01-01: 23_200 + 2019-01-01: 23_600 + 2020-01-01: 23_900 2021-01-01: 24_600 2022-01-01: 25_200 2023-01-01: 25_900 2024-01-01: 26_600 2025-01-01: 27_300 amount: + 2015-01-01: 434 + 2016-01-01: 435 + 2017-01-01: 437 + 2018-01-01: 440 + 2019-01-01: 391 + 2020-01-01: 393 2021-01-01: 396 2023-01-01: 399 2024-01-01: 402 2025-01-01: 404 - threshold: + 2015-01-01: 22_300 + 2016-01-01: 22_400 + 2017-01-01: 22_800 + 2018-01-01: 23_300 + 2019-01-01: 23_700 + 2020-01-01: 24_000 2021-01-01: 24_700 2022-01-01: 25_300 2023-01-01: 26_000 2024-01-01: 26_700 2025-01-01: 27_400 amount: + 2015-01-01: 447 + 2016-01-01: 449 + 2017-01-01: 451 + 2018-01-01: 453 + 2019-01-01: 403 + 2020-01-01: 405 2021-01-01: 409 2022-01-01: 408 2023-01-01: 412 2024-01-01: 414 2025-01-01: 417 - threshold: + 2015-01-01: 22_400 + 2016-01-01: 22_500 + 2017-01-01: 22_900 + 2018-01-01: 23_400 + 2019-01-01: 23_800 + 2020-01-01: 24_100 2021-01-01: 24_800 2022-01-01: 25_400 2023-01-01: 26_100 2024-01-01: 26_800 2025-01-01: 27_500 amount: + 2015-01-01: 461 + 2016-01-01: 462 + 2017-01-01: 464 + 2018-01-01: 467 + 2019-01-01: 415 + 2020-01-01: 418 2021-01-01: 421 2022-01-01: 420 2023-01-01: 424 2024-01-01: 426 2025-01-01: 429 - threshold: + 2015-01-01: 22_500 + 2016-01-01: 22_600 + 2017-01-01: 23_000 + 2018-01-01: 23_500 + 2019-01-01: 23_900 + 2020-01-01: 24_200 2021-01-01: 24_900 2022-01-01: 25_500 2023-01-01: 26_200 2024-01-01: 26_900 2025-01-01: 27_600 amount: + 2015-01-01: 474 + 2016-01-01: 475 + 2017-01-01: 477 + 2018-01-01: 480 + 2019-01-01: 428 + 2020-01-01: 430 2021-01-01: 433 2023-01-01: 437 2024-01-01: 439 2025-01-01: 442 - threshold: + 2015-01-01: 22_600 + 2016-01-01: 22_700 + 2017-01-01: 23_100 + 2018-01-01: 23_600 + 2019-01-01: 24_000 + 2020-01-01: 24_300 2021-01-01: 25_000 2022-01-01: 25_600 2023-01-01: 26_300 2024-01-01: 27_000 2025-01-01: 27_700 amount: + 2015-01-01: 487 + 2016-01-01: 489 + 2017-01-01: 491 + 2018-01-01: 493 + 2019-01-01: 440 + 2020-01-01: 443 2021-01-01: 446 2022-01-01: 445 2023-01-01: 449 2024-01-01: 451 2025-01-01: 454 - threshold: + 2015-01-01: 22_700 + 2016-01-01: 22_800 + 2017-01-01: 23_200 + 2018-01-01: 23_700 + 2019-01-01: 24_100 + 2020-01-01: 24_400 2021-01-01: 25_100 2022-01-01: 25_700 2023-01-01: 26_400 2024-01-01: 27_100 2025-01-01: 27_800 amount: + 2015-01-01: 501 + 2016-01-01: 502 + 2017-01-01: 504 + 2018-01-01: 507 + 2019-01-01: 453 + 2020-01-01: 455 2021-01-01: 458 2023-01-01: 461 2024-01-01: 464 2025-01-01: 466 - threshold: + 2015-01-01: 22_800 + 2016-01-01: 22_900 + 2017-01-01: 23_300 + 2018-01-01: 23_800 + 2019-01-01: 24_200 + 2020-01-01: 24_500 2021-01-01: 25_200 2022-01-01: 25_800 2023-01-01: 26_500 2024-01-01: 27_200 2025-01-01: 27_900 amount: + 2015-01-01: 514 + 2016-01-01: 516 + 2017-01-01: 518 + 2018-01-01: 520 + 2019-01-01: 465 + 2020-01-01: 467 2021-01-01: 471 2022-01-01: 470 2023-01-01: 474 2024-01-01: 476 2025-01-01: 479 - threshold: + 2015-01-01: 22_900 + 2016-01-01: 23_000 + 2017-01-01: 23_400 + 2018-01-01: 23_900 + 2019-01-01: 24_300 + 2020-01-01: 24_600 2021-01-01: 25_300 2022-01-01: 25_900 2023-01-01: 26_600 2024-01-01: 27_300 2025-01-01: 28_000 amount: + 2015-01-01: 528 + 2016-01-01: 529 + 2017-01-01: 531 + 2018-01-01: 534 + 2019-01-01: 477 + 2020-01-01: 480 2021-01-01: 483 2022-01-01: 482 2023-01-01: 486 2024-01-01: 488 2025-01-01: 491 - threshold: + 2015-01-01: 23_000 + 2016-01-01: 23_100 + 2017-01-01: 23_500 + 2018-01-01: 24_000 + 2019-01-01: 24_400 + 2020-01-01: 24_700 2021-01-01: 25_400 2022-01-01: 26_000 2023-01-01: 26_700 2024-01-01: 27_400 2025-01-01: 28_100 amount: + 2015-01-01: 541 + 2016-01-01: 542 + 2017-01-01: 544 + 2018-01-01: 547 + 2019-01-01: 490 + 2020-01-01: 492 2021-01-01: 495 2023-01-01: 499 2024-01-01: 501 2025-01-01: 504 - threshold: + 2015-01-01: 23_100 + 2016-01-01: 23_200 + 2017-01-01: 23_600 + 2018-01-01: 24_100 + 2019-01-01: 24_500 + 2020-01-01: 24_800 2021-01-01: 25_500 2022-01-01: 26_100 2023-01-01: 26_800 2024-01-01: 27_500 2025-01-01: 28_200 amount: + 2015-01-01: 554 + 2016-01-01: 556 + 2017-01-01: 558 + 2018-01-01: 560 + 2019-01-01: 502 + 2020-01-01: 505 2021-01-01: 508 2022-01-01: 507 2023-01-01: 511 2024-01-01: 513 2025-01-01: 516 - threshold: + 2015-01-01: 23_200 + 2016-01-01: 23_300 + 2017-01-01: 23_700 + 2018-01-01: 24_200 + 2019-01-01: 24_600 + 2020-01-01: 24_900 2021-01-01: 25_600 2022-01-01: 26_200 2023-01-01: 26_900 2024-01-01: 27_600 2025-01-01: 28_300 amount: + 2015-01-01: 568 + 2016-01-01: 569 + 2017-01-01: 571 + 2018-01-01: 574 + 2019-01-01: 515 + 2020-01-01: 517 2021-01-01: 520 2023-01-01: 523 2024-01-01: 526 2025-01-01: 528 - threshold: + 2015-01-01: 23_300 + 2016-01-01: 23_400 + 2017-01-01: 23_800 + 2018-01-01: 24_300 + 2019-01-01: 24_700 + 2020-01-01: 25_000 2021-01-01: 25_700 2022-01-01: 26_300 2023-01-01: 27_000 2024-01-01: 27_700 2025-01-01: 28_400 amount: + 2015-01-01: 599 + 2016-01-01: 603 + 2017-01-01: 585 + 2018-01-01: 587 + 2019-01-01: 527 + 2020-01-01: 529 2021-01-01: 533 2022-01-01: 532 2023-01-01: 536 2024-01-01: 538 2025-01-01: 541 - threshold: + 2015-01-01: 23_400 + 2016-01-01: 23_500 + 2017-01-01: 23_900 + 2018-01-01: 24_400 + 2019-01-01: 24_800 + 2020-01-01: 25_100 2021-01-01: 25_800 2022-01-01: 26_400 2023-01-01: 27_100 2024-01-01: 27_800 2025-01-01: 28_500 amount: + 2015-01-01: 614 + 2016-01-01: 617 + 2017-01-01: 616 + 2018-01-01: 619 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 732 2022-01-01: 544 2023-01-01: 548 2024-01-01: 550 2025-01-01: 553 - threshold: + 2015-01-01: 23_500 + 2016-01-01: 23_600 + 2017-01-01: 24_000 + 2018-01-01: 24_500 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 25_900 2022-01-01: 26_500 2023-01-01: 27_200 2024-01-01: 27_900 2025-01-01: 28_600 amount: + 2015-01-01: 629 + 2016-01-01: 631 + 2017-01-01: 630 + 2018-01-01: 633 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 746 2022-01-01: 557 2023-01-01: 561 2024-01-01: 563 2025-01-01: 566 - threshold: + 2015-01-01: 23_600 + 2016-01-01: 23_700 + 2017-01-01: 24_100 + 2018-01-01: 24_600 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 26_000 2022-01-01: 26_600 2023-01-01: 27_300 2024-01-01: 28_000 2025-01-01: 28_700 amount: + 2015-01-01: 644 + 2016-01-01: 645 + 2017-01-01: 644 + 2018-01-01: 647 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 574 2024-01-01: 575 2025-01-01: 578 - threshold: + 2015-01-01: 23_700 + 2016-01-01: 23_800 + 2017-01-01: 24_200 + 2018-01-01: 24_700 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 27_400 2024-01-01: 28_100 2025-01-01: 28_800 amount: + 2015-01-01: 659 + 2016-01-01: 659 + 2017-01-01: 658 + 2018-01-01: 661 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: .inf 2024-01-01: 588 2025-01-01: 590 - threshold: + 2015-01-01: 23_800 + 2016-01-01: 23_900 + 2017-01-01: 24_300 + 2018-01-01: 24_800 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 28_200 2024-01-01: 28_200 2025-01-01: 28_900 amount: + 2015-01-01: 674 + 2016-01-01: 673 + 2017-01-01: 672 + 2018-01-01: 675 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2024-01-01: .inf 2025-01-01: 603 - threshold: + 2015-01-01: 23_900 + 2016-01-01: 24_000 + 2017-01-01: 24_400 + 2018-01-01: 24_900 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 29_000 2025-01-01: 29_000 amount: + 2015-01-01: 689 + 2016-01-01: 687 + 2017-01-01: 686 + 2018-01-01: 689 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2025-01-01: .inf + - threshold: + 2015-01-01: 24_000 + 2016-01-01: 24_100 + 2017-01-01: 24_500 + 2018-01-01: 25_000 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 704 + 2016-01-01: 701 + 2017-01-01: 700 + 2018-01-01: 703 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 24_100 + 2016-01-01: 24_200 + 2017-01-01: 24_600 + 2018-01-01: 25_100 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 719 + 2016-01-01: 715 + 2017-01-01: 714 + 2018-01-01: 717 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 24_200 + 2016-01-01: 24_300 + 2017-01-01: 24_700 + 2018-01-01: 25_200 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 728 + 2018-01-01: 731 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 24_800 + 2018-01-01: 25_300 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 745 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 25_400 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: .inf + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 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 2e72a5a137c..0c863899cf0 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 @@ -7,6 +7,18 @@ metadata: propagate_metadata_to_children: true label: Arkansas low income tax table joint amount no or one dependent reference: + - title: Arkansas Income Tax Instructions, 2015, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=3 + - title: Arkansas Income Tax Instructions, 2016, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=45 + - title: Arkansas Income Tax Instructions, 2017, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=45 + - title: Arkansas Income Tax Instructions, 2018, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=3 + - title: Arkansas Income Tax Instructions, 2019, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=27 + - title: Arkansas Income Tax Instructions, 2020, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=27 - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables @@ -21,527 +33,1165 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=3 brackets: - threshold: + 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 amount: + 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 - threshold: + 2015-01-01: 19_635 + 2016-01-01: 19_793 + 2017-01-01: 20_186 + 2018-01-01: 20_674 + 2019-01-01: 21_067 + 2020-01-01: 21_374 2021-01-01: 22_015 2022-01-01: 22_675 2023-01-01: 23_356 2024-01-01: 24_057 2025-01-01: 24_695 amount: + 2015-01-01: 79 + 2016-01-01: 80 + 2017-01-01: 82 + 2018-01-01: 85 + 2019-01-01: 66 + 2020-01-01: 67 2021-01-01: 70 2022-01-01: 71 2023-01-01: 72 2024-01-01: 75 2025-01-01: 77 - threshold: + 2015-01-01: 19_700 + 2016-01-01: 19_800 + 2017-01-01: 20_200 + 2018-01-01: 20_700 + 2019-01-01: 21_100 + 2020-01-01: 21_400 2021-01-01: 22_100 2022-01-01: 22_700 2023-01-01: 23_400 2024-01-01: 24_100 2025-01-01: 24_700 amount: + 2015-01-01: 90 + 2016-01-01: 91 + 2017-01-01: 93 + 2018-01-01: 96 + 2019-01-01: 77 + 2020-01-01: 77 2021-01-01: 80 2022-01-01: 82 2023-01-01: 83 2024-01-01: 85 2025-01-01: 87 - threshold: + 2015-01-01: 19_800 + 2016-01-01: 19_900 + 2017-01-01: 20_300 + 2018-01-01: 20_800 + 2019-01-01: 21_200 + 2020-01-01: 21_500 2021-01-01: 22_200 2022-01-01: 22_800 2023-01-01: 23_500 2024-01-01: 24_200 2025-01-01: 24_800 amount: + 2015-01-01: 101 + 2016-01-01: 103 + 2017-01-01: 105 + 2018-01-01: 107 + 2019-01-01: 87 + 2020-01-01: 88 2021-01-01: 91 2022-01-01: 92 2023-01-01: 93 2024-01-01: 95 2025-01-01: 98 - threshold: + 2015-01-01: 19_900 + 2016-01-01: 20_000 + 2017-01-01: 20_400 + 2018-01-01: 20_900 + 2019-01-01: 21_300 + 2020-01-01: 21_600 2021-01-01: 22_300 2022-01-01: 22_900 2023-01-01: 23_600 2024-01-01: 24_300 2025-01-01: 24_900 amount: + 2015-01-01: 113 + 2016-01-01: 114 + 2017-01-01: 116 + 2018-01-01: 119 + 2019-01-01: 98 + 2020-01-01: 98 2021-01-01: 101 2022-01-01: 103 2023-01-01: 104 2024-01-01: 106 2025-01-01: 108 - threshold: + 2015-01-01: 20_000 + 2016-01-01: 20_100 + 2017-01-01: 20_500 + 2018-01-01: 21_000 + 2019-01-01: 21_400 + 2020-01-01: 21_700 2021-01-01: 22_400 2022-01-01: 23_000 2023-01-01: 23_700 2024-01-01: 24_400 2025-01-01: 25_000 amount: + 2015-01-01: 124 + 2016-01-01: 126 + 2017-01-01: 128 + 2018-01-01: 130 + 2019-01-01: 108 + 2020-01-01: 108 2021-01-01: 112 2022-01-01: 113 2023-01-01: 114 2024-01-01: 116 2025-01-01: 118 - threshold: + 2015-01-01: 20_100 + 2016-01-01: 20_200 + 2017-01-01: 20_600 + 2018-01-01: 21_100 + 2019-01-01: 21_500 + 2020-01-01: 21_800 2021-01-01: 22_500 2022-01-01: 23_100 2023-01-01: 23_800 2024-01-01: 24_500 2025-01-01: 25_100 amount: + 2015-01-01: 136 + 2016-01-01: 137 + 2017-01-01: 139 + 2018-01-01: 142 + 2019-01-01: 118 + 2020-01-01: 119 2021-01-01: 122 2022-01-01: 123 2023-01-01: 124 2024-01-01: 127 2025-01-01: 129 - threshold: + 2015-01-01: 20_200 + 2016-01-01: 20_300 + 2017-01-01: 20_700 + 2018-01-01: 21_200 + 2019-01-01: 21_600 + 2020-01-01: 21_900 2021-01-01: 22_600 2022-01-01: 23_200 2023-01-01: 23_900 2024-01-01: 24_600 2025-01-01: 25_200 amount: + 2015-01-01: 147 + 2016-01-01: 148 + 2017-01-01: 150 + 2018-01-01: 153 + 2019-01-01: 129 + 2020-01-01: 129 2021-01-01: 132 2022-01-01: 134 2023-01-01: 135 2024-01-01: 137 2025-01-01: 139 - threshold: + 2015-01-01: 20_300 + 2016-01-01: 20_400 + 2017-01-01: 20_800 + 2018-01-01: 21_300 + 2019-01-01: 21_700 + 2020-01-01: 22_000 2021-01-01: 22_700 2022-01-01: 23_300 2023-01-01: 24_000 2024-01-01: 24_700 2025-01-01: 25_300 amount: + 2015-01-01: 158 + 2016-01-01: 160 + 2017-01-01: 162 + 2018-01-01: 164 + 2019-01-01: 139 + 2020-01-01: 140 2021-01-01: 143 2022-01-01: 144 2023-01-01: 145 2024-01-01: 147 2025-01-01: 150 - threshold: + 2015-01-01: 20_400 + 2016-01-01: 20_500 + 2017-01-01: 20_900 + 2018-01-01: 21_400 + 2019-01-01: 21_800 + 2020-01-01: 22_100 2021-01-01: 22_800 2022-01-01: 23_400 2023-01-01: 24_100 2024-01-01: 24_800 2025-01-01: 25_400 amount: + 2015-01-01: 170 + 2016-01-01: 171 + 2017-01-01: 173 + 2018-01-01: 176 + 2019-01-01: 150 + 2020-01-01: 150 2021-01-01: 153 2022-01-01: 155 2023-01-01: 156 2024-01-01: 158 2025-01-01: 160 - threshold: + 2015-01-01: 20_500 + 2016-01-01: 20_600 + 2017-01-01: 21_000 + 2018-01-01: 21_500 + 2019-01-01: 21_900 + 2020-01-01: 22_200 2021-01-01: 22_900 2022-01-01: 23_500 2023-01-01: 24_200 2024-01-01: 24_900 2025-01-01: 25_500 amount: + 2015-01-01: 181 + 2016-01-01: 183 + 2017-01-01: 185 + 2018-01-01: 187 + 2019-01-01: 160 + 2020-01-01: 160 2021-01-01: 164 2022-01-01: 165 2023-01-01: 166 2024-01-01: 168 2025-01-01: 170 - threshold: + 2015-01-01: 20_600 + 2016-01-01: 20_700 + 2017-01-01: 21_100 + 2018-01-01: 21_600 + 2019-01-01: 22_000 + 2020-01-01: 22_300 2021-01-01: 23_000 2022-01-01: 23_600 2023-01-01: 24_300 2024-01-01: 25_000 2025-01-01: 25_600 amount: + 2015-01-01: 193 + 2016-01-01: 194 + 2017-01-01: 196 + 2018-01-01: 199 + 2019-01-01: 170 + 2020-01-01: 171 2021-01-01: 174 2022-01-01: 175 2023-01-01: 176 2024-01-01: 179 2025-01-01: 181 - threshold: + 2015-01-01: 20_700 + 2016-01-01: 20_800 + 2017-01-01: 21_200 + 2018-01-01: 21_700 + 2019-01-01: 22_100 + 2020-01-01: 22_400 2021-01-01: 23_100 2022-01-01: 23_700 2023-01-01: 24_400 2024-01-01: 25_100 2025-01-01: 25_700 amount: + 2015-01-01: 204 + 2016-01-01: 205 + 2017-01-01: 207 + 2018-01-01: 210 + 2019-01-01: 181 + 2020-01-01: 181 2021-01-01: 184 2022-01-01: 186 2023-01-01: 187 2024-01-01: 189 2025-01-01: 191 - threshold: + 2015-01-01: 20_800 + 2016-01-01: 20_900 + 2017-01-01: 21_300 + 2018-01-01: 21_800 + 2019-01-01: 22_200 + 2020-01-01: 22_500 2021-01-01: 23_200 2022-01-01: 23_800 2023-01-01: 24_500 2024-01-01: 25_200 2025-01-01: 25_800 amount: + 2015-01-01: 215 + 2016-01-01: 217 + 2017-01-01: 219 + 2018-01-01: 221 + 2019-01-01: 191 + 2020-01-01: 192 2021-01-01: 195 2022-01-01: 196 2023-01-01: 197 2024-01-01: 199 2025-01-01: 202 - threshold: + 2015-01-01: 20_900 + 2016-01-01: 21_000 + 2017-01-01: 21_400 + 2018-01-01: 21_900 + 2019-01-01: 22_300 + 2020-01-01: 22_600 2021-01-01: 23_300 2022-01-01: 23_900 2023-01-01: 24_600 2024-01-01: 25_300 2025-01-01: 25_900 amount: + 2015-01-01: 227 + 2016-01-01: 228 + 2017-01-01: 230 + 2018-01-01: 233 + 2019-01-01: 202 + 2020-01-01: 202 2021-01-01: 205 2022-01-01: 207 2023-01-01: 208 2024-01-01: 210 2025-01-01: 212 - threshold: + 2015-01-01: 21_000 + 2016-01-01: 21_100 + 2017-01-01: 21_500 + 2018-01-01: 22_000 + 2019-01-01: 22_400 + 2020-01-01: 22_700 2021-01-01: 23_400 2022-01-01: 24_000 2023-01-01: 24_700 2024-01-01: 25_400 2025-01-01: 26_000 amount: + 2015-01-01: 238 + 2016-01-01: 240 + 2017-01-01: 242 + 2018-01-01: 244 + 2019-01-01: 212 + 2020-01-01: 212 2021-01-01: 216 2022-01-01: 217 2023-01-01: 218 2024-01-01: 220 2025-01-01: 222 - threshold: + 2015-01-01: 21_100 + 2016-01-01: 21_200 + 2017-01-01: 21_600 + 2018-01-01: 22_100 + 2019-01-01: 22_500 + 2020-01-01: 22_800 2021-01-01: 23_500 2022-01-01: 24_100 2023-01-01: 24_800 2024-01-01: 25_500 2025-01-01: 26_100 amount: + 2015-01-01: 250 + 2016-01-01: 251 + 2017-01-01: 253 + 2018-01-01: 256 + 2019-01-01: 222 + 2020-01-01: 223 2021-01-01: 226 2022-01-01: 227 2023-01-01: 228 2024-01-01: 231 2025-01-01: 233 - threshold: + 2015-01-01: 21_200 + 2016-01-01: 21_300 + 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_200 2023-01-01: 24_900 2024-01-01: 25_600 2025-01-01: 26_200 amount: + 2015-01-01: 261 + 2016-01-01: 262 + 2017-01-01: 264 + 2018-01-01: 267 + 2019-01-01: 233 + 2020-01-01: 233 2021-01-01: 236 2022-01-01: 238 2023-01-01: 239 2024-01-01: 241 2025-01-01: 243 - threshold: + 2015-01-01: 21_300 + 2016-01-01: 21_400 + 2017-01-01: 21_800 + 2018-01-01: 22_300 + 2019-01-01: 22_700 + 2020-01-01: 23_000 2021-01-01: 23_700 2022-01-01: 24_300 2023-01-01: 25_000 2024-01-01: 25_700 2025-01-01: 26_300 amount: + 2015-01-01: 272 + 2016-01-01: 274 + 2017-01-01: 276 + 2018-01-01: 278 + 2019-01-01: 243 + 2020-01-01: 244 2021-01-01: 247 2022-01-01: 248 2023-01-01: 249 2024-01-01: 251 2025-01-01: 254 - threshold: + 2015-01-01: 21_400 + 2016-01-01: 21_500 + 2017-01-01: 21_900 + 2018-01-01: 22_400 + 2019-01-01: 22_800 + 2020-01-01: 23_100 2021-01-01: 23_800 2022-01-01: 24_400 2023-01-01: 25_100 2024-01-01: 25_800 2025-01-01: 26_400 amount: + 2015-01-01: 284 + 2016-01-01: 285 + 2017-01-01: 287 + 2018-01-01: 290 + 2019-01-01: 254 + 2020-01-01: 254 2021-01-01: 257 2022-01-01: 259 2023-01-01: 260 2024-01-01: 262 2025-01-01: 264 - threshold: + 2015-01-01: 21_500 + 2016-01-01: 21_600 + 2017-01-01: 22_000 + 2018-01-01: 22_500 + 2019-01-01: 22_900 + 2020-01-01: 23_200 2021-01-01: 23_900 2022-01-01: 24_500 2023-01-01: 25_200 2024-01-01: 25_900 2025-01-01: 26_500 amount: + 2015-01-01: 295 + 2016-01-01: 297 + 2017-01-01: 299 + 2018-01-01: 301 + 2019-01-01: 264 + 2020-01-01: 264 2021-01-01: 268 2022-01-01: 269 2023-01-01: 270 2024-01-01: 272 2025-01-01: 274 - threshold: + 2015-01-01: 21_600 + 2016-01-01: 21_700 + 2017-01-01: 22_100 + 2018-01-01: 22_600 + 2019-01-01: 23_000 + 2020-01-01: 23_300 2021-01-01: 24_000 2022-01-01: 24_600 2023-01-01: 25_300 2024-01-01: 26_000 2025-01-01: 26_600 amount: + 2015-01-01: 307 + 2016-01-01: 308 + 2017-01-01: 310 + 2018-01-01: 313 + 2019-01-01: 274 + 2020-01-01: 275 2021-01-01: 278 2022-01-01: 279 2023-01-01: 280 2024-01-01: 283 2025-01-01: 285 - threshold: + 2015-01-01: 21_700 + 2016-01-01: 21_800 + 2017-01-01: 22_200 + 2018-01-01: 22_700 + 2019-01-01: 23_100 + 2020-01-01: 23_400 2021-01-01: 24_100 2022-01-01: 24_700 2023-01-01: 25_400 2024-01-01: 26_100 2025-01-01: 26_700 amount: + 2015-01-01: 318 + 2016-01-01: 319 + 2017-01-01: 321 + 2018-01-01: 324 + 2019-01-01: 285 + 2020-01-01: 285 2021-01-01: 288 2022-01-01: 290 2023-01-01: 291 2024-01-01: 293 2025-01-01: 295 - threshold: + 2015-01-01: 21_800 + 2016-01-01: 21_900 + 2017-01-01: 22_300 + 2018-01-01: 22_800 + 2019-01-01: 23_200 + 2020-01-01: 23_500 2021-01-01: 24_200 2022-01-01: 24_800 2023-01-01: 25_500 2024-01-01: 26_200 2025-01-01: 26_800 amount: + 2015-01-01: 329 + 2016-01-01: 331 + 2017-01-01: 333 + 2018-01-01: 335 + 2019-01-01: 295 + 2020-01-01: 296 2021-01-01: 299 2022-01-01: 300 2023-01-01: 301 2024-01-01: 303 2025-01-01: 306 - threshold: + 2015-01-01: 21_900 + 2016-01-01: 22_000 + 2017-01-01: 22_400 + 2018-01-01: 22_900 + 2019-01-01: 23_300 + 2020-01-01: 23_600 2021-01-01: 24_300 2022-01-01: 24_900 2023-01-01: 25_600 2024-01-01: 26_300 2025-01-01: 26_900 amount: + 2015-01-01: 341 + 2016-01-01: 342 + 2017-01-01: 344 + 2018-01-01: 347 + 2019-01-01: 306 + 2020-01-01: 306 2021-01-01: 309 2022-01-01: 311 2023-01-01: 312 2024-01-01: 314 2025-01-01: 316 - threshold: + 2015-01-01: 22_000 + 2016-01-01: 22_100 + 2017-01-01: 22_500 + 2018-01-01: 23_000 + 2019-01-01: 23_400 + 2020-01-01: 23_700 2021-01-01: 24_400 2022-01-01: 25_000 2023-01-01: 25_700 2024-01-01: 26_400 2025-01-01: 27_000 amount: + 2015-01-01: 352 + 2016-01-01: 354 + 2017-01-01: 356 + 2018-01-01: 358 + 2019-01-01: 316 + 2020-01-01: 316 2021-01-01: 320 2022-01-01: 321 2023-01-01: 322 2024-01-01: 324 2025-01-01: 326 - threshold: + 2015-01-01: 22_100 + 2016-01-01: 22_200 + 2017-01-01: 22_600 + 2018-01-01: 23_100 + 2019-01-01: 23_500 + 2020-01-01: 23_800 2021-01-01: 24_500 2022-01-01: 25_100 2023-01-01: 25_800 2024-01-01: 26_500 2025-01-01: 27_100 amount: + 2015-01-01: 364 + 2016-01-01: 365 + 2017-01-01: 367 + 2018-01-01: 370 + 2019-01-01: 326 + 2020-01-01: 327 2021-01-01: 330 2022-01-01: 331 2023-01-01: 332 2024-01-01: 335 2025-01-01: 337 - threshold: + 2015-01-01: 22_200 + 2016-01-01: 22_300 + 2017-01-01: 22_700 + 2018-01-01: 23_200 + 2019-01-01: 23_600 + 2020-01-01: 23_900 2021-01-01: 24_600 2022-01-01: 25_200 2023-01-01: 25_900 2024-01-01: 26_600 2025-01-01: 27_200 amount: + 2015-01-01: 375 + 2016-01-01: 376 + 2017-01-01: 378 + 2018-01-01: 381 + 2019-01-01: 337 + 2020-01-01: 337 2021-01-01: 340 2022-01-01: 342 2023-01-01: 343 2024-01-01: 345 2025-01-01: 347 - threshold: + 2015-01-01: 22_300 + 2016-01-01: 22_400 + 2017-01-01: 22_800 + 2018-01-01: 23_300 + 2019-01-01: 23_700 + 2020-01-01: 24_000 2021-01-01: 24_700 2022-01-01: 25_300 2023-01-01: 26_000 2024-01-01: 26_700 2025-01-01: 27_300 amount: + 2015-01-01: 386 + 2016-01-01: 388 + 2017-01-01: 390 + 2018-01-01: 392 + 2019-01-01: 347 + 2020-01-01: 348 2021-01-01: 351 2022-01-01: 352 2023-01-01: 353 2024-01-01: 355 2025-01-01: 358 - threshold: + 2015-01-01: 22_400 + 2016-01-01: 22_500 + 2017-01-01: 22_900 + 2018-01-01: 23_400 + 2019-01-01: 23_800 + 2020-01-01: 24_100 2021-01-01: 24_800 2022-01-01: 25_400 2023-01-01: 26_100 2024-01-01: 26_800 2025-01-01: 27_400 amount: + 2015-01-01: 398 + 2016-01-01: 399 + 2017-01-01: 401 + 2018-01-01: 404 + 2019-01-01: 358 + 2020-01-01: 358 2021-01-01: 361 2022-01-01: 363 2023-01-01: 364 2024-01-01: 366 2025-01-01: 368 - threshold: + 2015-01-01: 22_500 + 2016-01-01: 22_600 + 2017-01-01: 23_000 + 2018-01-01: 23_500 + 2019-01-01: 23_900 + 2020-01-01: 24_200 2021-01-01: 24_900 2022-01-01: 25_500 2023-01-01: 26_200 2024-01-01: 26_900 2025-01-01: 27_500 amount: + 2015-01-01: 409 + 2016-01-01: 411 + 2017-01-01: 413 + 2018-01-01: 415 + 2019-01-01: 368 + 2020-01-01: 368 2021-01-01: 372 2022-01-01: 373 2023-01-01: 374 2024-01-01: 376 2025-01-01: 378 - threshold: + 2015-01-01: 22_600 + 2016-01-01: 22_700 + 2017-01-01: 23_100 + 2018-01-01: 23_600 + 2019-01-01: 24_000 + 2020-01-01: 24_300 2021-01-01: 25_000 2022-01-01: 25_600 2023-01-01: 26_300 2024-01-01: 27_000 2025-01-01: 27_600 amount: + 2015-01-01: 421 + 2016-01-01: 422 + 2017-01-01: 424 + 2018-01-01: 427 + 2019-01-01: 378 + 2020-01-01: 379 2021-01-01: 382 2022-01-01: 383 2023-01-01: 384 2024-01-01: 387 2025-01-01: 389 - threshold: + 2015-01-01: 22_700 + 2016-01-01: 22_800 + 2017-01-01: 23_200 + 2018-01-01: 23_700 + 2019-01-01: 24_100 + 2020-01-01: 24_400 2021-01-01: 25_100 2022-01-01: 25_700 2023-01-01: 26_400 2024-01-01: 27_100 2025-01-01: 27_700 amount: + 2015-01-01: 432 + 2016-01-01: 433 + 2017-01-01: 435 + 2018-01-01: 438 + 2019-01-01: 389 + 2020-01-01: 389 2021-01-01: 392 2022-01-01: 394 2023-01-01: 395 2024-01-01: 397 2025-01-01: 399 - threshold: + 2015-01-01: 22_800 + 2016-01-01: 22_900 + 2017-01-01: 23_300 + 2018-01-01: 23_800 + 2019-01-01: 24_200 + 2020-01-01: 24_500 2021-01-01: 25_200 2022-01-01: 25_800 2023-01-01: 26_500 2024-01-01: 27_200 2025-01-01: 27_800 amount: + 2015-01-01: 443 + 2016-01-01: 445 + 2017-01-01: 447 + 2018-01-01: 449 + 2019-01-01: 399 + 2020-01-01: 400 2021-01-01: 403 2022-01-01: 404 2023-01-01: 405 2024-01-01: 407 2025-01-01: 410 - threshold: + 2015-01-01: 22_900 + 2016-01-01: 23_000 + 2017-01-01: 23_400 + 2018-01-01: 23_900 + 2019-01-01: 24_300 + 2020-01-01: 24_600 2021-01-01: 25_300 2022-01-01: 25_900 2023-01-01: 26_600 2024-01-01: 27_300 2025-01-01: 27_900 amount: + 2015-01-01: 455 + 2016-01-01: 456 + 2017-01-01: 458 + 2018-01-01: 461 + 2019-01-01: 410 + 2020-01-01: 410 2021-01-01: 413 2022-01-01: 415 2023-01-01: 416 2024-01-01: 418 2025-01-01: 420 - threshold: + 2015-01-01: 23_000 + 2016-01-01: 23_100 + 2017-01-01: 23_500 + 2018-01-01: 24_000 + 2019-01-01: 24_400 + 2020-01-01: 24_700 2021-01-01: 25_400 2022-01-01: 26_000 2023-01-01: 26_700 2024-01-01: 27_400 2025-01-01: 28_000 amount: + 2015-01-01: 466 + 2016-01-01: 468 + 2017-01-01: 470 + 2018-01-01: 472 + 2019-01-01: 420 + 2020-01-01: 420 2021-01-01: 424 2022-01-01: 425 2023-01-01: 426 2024-01-01: 428 2025-01-01: 430 - threshold: + 2015-01-01: 23_100 + 2016-01-01: 23_200 + 2017-01-01: 23_600 + 2018-01-01: 24_100 + 2019-01-01: 24_500 + 2020-01-01: 24_800 2021-01-01: 25_500 2022-01-01: 26_100 2023-01-01: 26_800 2024-01-01: 27_500 2025-01-01: 28_100 amount: + 2015-01-01: 478 + 2016-01-01: 479 + 2017-01-01: 481 + 2018-01-01: 484 + 2019-01-01: 430 + 2020-01-01: 431 2021-01-01: 434 2022-01-01: 435 2023-01-01: 436 2024-01-01: 439 2025-01-01: 441 - threshold: + 2015-01-01: 23_200 + 2016-01-01: 23_300 + 2017-01-01: 23_700 + 2018-01-01: 24_200 + 2019-01-01: 24_600 + 2020-01-01: 24_900 2021-01-01: 25_600 2022-01-01: 26_200 2023-01-01: 26_900 2024-01-01: 27_600 2025-01-01: 28_200 amount: + 2015-01-01: 489 + 2016-01-01: 490 + 2017-01-01: 492 + 2018-01-01: 495 + 2019-01-01: 441 + 2020-01-01: 441 2021-01-01: 444 2022-01-01: 446 2023-01-01: 447 2024-01-01: 449 2025-01-01: 451 - threshold: + 2015-01-01: 23_300 + 2016-01-01: 23_400 + 2017-01-01: 23_800 + 2018-01-01: 24_300 + 2019-01-01: 24_700 + 2020-01-01: 25_000 2021-01-01: 25_700 2022-01-01: 26_300 2023-01-01: 27_000 2024-01-01: 27_700 2025-01-01: 28_300 amount: + 2015-01-01: 500 + 2016-01-01: 502 + 2017-01-01: 504 + 2018-01-01: 506 + 2019-01-01: 451 + 2020-01-01: 452 2021-01-01: 455 2022-01-01: 456 2023-01-01: 457 2024-01-01: 459 2025-01-01: 462 - threshold: + 2015-01-01: 23_400 + 2016-01-01: 23_500 + 2017-01-01: 23_900 + 2018-01-01: 24_400 + 2019-01-01: 24_800 + 2020-01-01: 25_100 2021-01-01: 25_800 2022-01-01: 26_400 2023-01-01: 27_100 2024-01-01: 27_800 2025-01-01: 28_400 amount: + 2015-01-01: 512 + 2016-01-01: 513 + 2017-01-01: 515 + 2018-01-01: 518 + 2019-01-01: .inf + 2020-01-01: 462 2021-01-01: 465 2022-01-01: 467 2023-01-01: 468 2024-01-01: 470 2025-01-01: 472 - threshold: + 2015-01-01: 23_500 + 2016-01-01: 23_600 + 2017-01-01: 24_000 + 2018-01-01: 24_500 + 2019-01-01: .inf + 2020-01-01: 25_200 2021-01-01: 25_900 2022-01-01: 26_500 2023-01-01: 27_200 2024-01-01: 27_900 2025-01-01: 28_500 amount: + 2015-01-01: 523 + 2016-01-01: 525 + 2017-01-01: 527 + 2018-01-01: 529 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 476 2022-01-01: 477 2023-01-01: 478 2024-01-01: 480 2025-01-01: 482 - threshold: + 2015-01-01: 23_600 + 2016-01-01: 23_700 + 2017-01-01: 24_100 + 2018-01-01: 24_600 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 26_000 2022-01-01: 26_600 2023-01-01: 27_300 2024-01-01: 28_000 2025-01-01: 28_600 amount: + 2015-01-01: 535 + 2016-01-01: 536 + 2017-01-01: 538 + 2018-01-01: 541 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 486 2022-01-01: 487 2023-01-01: 488 2024-01-01: 491 2025-01-01: 493 - threshold: + 2015-01-01: 23_700 + 2016-01-01: 23_800 + 2017-01-01: 24_200 + 2018-01-01: 24_700 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 26_100 2022-01-01: 26_700 2023-01-01: 27_400 2024-01-01: 28_100 2025-01-01: 28_700 amount: + 2015-01-01: 546 + 2016-01-01: 547 + 2017-01-01: 549 + 2018-01-01: 552 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 499 2024-01-01: 501 2025-01-01: 503 - threshold: + 2015-01-01: 23_800 + 2016-01-01: 23_900 + 2017-01-01: 24_300 + 2018-01-01: 24_800 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 27_500 2023-01-01: 27_500 2024-01-01: 28_200 2025-01-01: 28_800 amount: + 2015-01-01: 557 + 2016-01-01: 559 + 2017-01-01: 561 + 2018-01-01: 563 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2023-01-01: .inf 2024-01-01: 511 2025-01-01: 514 - threshold: + 2015-01-01: 23_900 + 2016-01-01: 24_000 + 2017-01-01: 24_400 + 2018-01-01: 24_900 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 28_300 2024-01-01: 28_300 2025-01-01: 28_900 amount: + 2015-01-01: 569 + 2016-01-01: 570 + 2017-01-01: 572 + 2018-01-01: 575 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2024-01-01: .inf 2025-01-01: 524 - threshold: + 2015-01-01: 24_000 + 2016-01-01: 24_100 + 2017-01-01: 24_500 + 2018-01-01: 25_000 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 29_000 2025-01-01: 29_000 amount: + 2015-01-01: 580 + 2016-01-01: 582 + 2017-01-01: 584 + 2018-01-01: 586 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2025-01-01: .inf + - threshold: + 2015-01-01: 24_100 + 2016-01-01: 24_200 + 2017-01-01: 24_600 + 2018-01-01: 25_100 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 592 + 2016-01-01: 593 + 2017-01-01: 595 + 2018-01-01: 598 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 24_200 + 2016-01-01: 24_300 + 2017-01-01: 24_700 + 2018-01-01: 25_200 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 606 + 2018-01-01: 609 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 24_800 + 2018-01-01: 25_300 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 620 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 25_400 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 632 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 25_500 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: .inf + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 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 1a564b5a2c5..3fc42943169 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 @@ -7,6 +7,18 @@ metadata: propagate_metadata_to_children: true label: Arkansas low income tax table joint amount two or more dependents reference: + - title: Arkansas Income Tax Instructions, 2015, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=3 + - title: Arkansas Income Tax Instructions, 2016, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=45 + - title: Arkansas Income Tax Instructions, 2017, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=45 + - title: Arkansas Income Tax Instructions, 2018, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=3 + - title: Arkansas Income Tax Instructions, 2019, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=27 + - title: Arkansas Income Tax Instructions, 2020, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=27 - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables @@ -21,735 +33,1486 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=3 brackets: - threshold: + 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 amount: + 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 - threshold: + 2015-01-01: 23_631 + 2016-01-01: 23_821 + 2017-01-01: 24_294 + 2018-01-01: 24_882 + 2019-01-01: 25_355 + 2020-01-01: 25_725 2021-01-01: 26_496 2022-01-01: 27_291 2023-01-01: 28_110 2024-01-01: 28_953 2025-01-01: 29_722 amount: + 2015-01-01: 114 + 2016-01-01: 116 + 2017-01-01: 118 + 2018-01-01: 122 + 2019-01-01: 95 + 2020-01-01: 97 2021-01-01: 100 2022-01-01: 102 2023-01-01: 105 2024-01-01: 108 2025-01-01: 111 - threshold: + 2015-01-01: 23_700 + 2016-01-01: 23_900 + 2017-01-01: 24_300 + 2018-01-01: 24_900 + 2019-01-01: 25_400 + 2020-01-01: 25_800 2021-01-01: 26_500 2022-01-01: 27_300 2023-01-01: 28_200 2024-01-01: 29_000 2025-01-01: 29_800 amount: + 2015-01-01: 125 + 2016-01-01: 128 + 2017-01-01: 130 + 2018-01-01: 134 + 2019-01-01: 105 + 2020-01-01: 108 2021-01-01: 110 2022-01-01: 112 2023-01-01: 115 2024-01-01: 118 2025-01-01: 122 - threshold: + 2015-01-01: 23_800 + 2016-01-01: 24_000 + 2017-01-01: 24_400 + 2018-01-01: 25_000 + 2019-01-01: 25_500 + 2020-01-01: 25_900 2021-01-01: 26_600 2022-01-01: 27_400 2023-01-01: 28_300 2024-01-01: 29_100 2025-01-01: 29_900 amount: + 2015-01-01: 136 + 2016-01-01: 139 + 2017-01-01: 141 + 2018-01-01: 145 + 2019-01-01: 115 + 2020-01-01: 118 2021-01-01: 120 2022-01-01: 123 2023-01-01: 126 2024-01-01: 129 2025-01-01: 132 - threshold: + 2015-01-01: 23_900 + 2016-01-01: 24_100 + 2017-01-01: 24_500 + 2018-01-01: 25_100 + 2019-01-01: 25_600 + 2020-01-01: 26_000 2021-01-01: 26_700 2022-01-01: 27_500 2023-01-01: 28_400 2024-01-01: 29_200 2025-01-01: 30_000 amount: + 2015-01-01: 148 + 2016-01-01: 151 + 2017-01-01: 153 + 2018-01-01: 157 + 2019-01-01: 126 + 2020-01-01: 129 2021-01-01: 131 2022-01-01: 133 2023-01-01: 136 2024-01-01: 139 2025-01-01: 143 - threshold: + 2015-01-01: 24_000 + 2016-01-01: 24_200 + 2017-01-01: 24_600 + 2018-01-01: 25_200 + 2019-01-01: 25_700 + 2020-01-01: 26_100 2021-01-01: 26_800 2022-01-01: 27_600 2023-01-01: 28_500 2024-01-01: 29_300 2025-01-01: 30_100 amount: + 2015-01-01: 159 + 2016-01-01: 162 + 2017-01-01: 164 + 2018-01-01: 168 + 2019-01-01: 136 + 2020-01-01: 139 2021-01-01: 141 2022-01-01: 143 2023-01-01: 147 2024-01-01: 150 2025-01-01: 153 - threshold: + 2015-01-01: 24_100 + 2016-01-01: 24_300 + 2017-01-01: 24_700 + 2018-01-01: 25_300 + 2019-01-01: 25_800 + 2020-01-01: 26_200 2021-01-01: 26_900 2022-01-01: 27_700 2023-01-01: 28_600 2024-01-01: 29_400 2025-01-01: 30_200 amount: + 2015-01-01: 171 + 2016-01-01: 173 + 2017-01-01: 175 + 2018-01-01: 179 + 2019-01-01: 147 + 2020-01-01: 149 2021-01-01: 152 2022-01-01: 154 2023-01-01: 157 2024-01-01: 160 2025-01-01: 163 - threshold: + 2015-01-01: 24_200 + 2016-01-01: 24_400 + 2017-01-01: 24_800 + 2018-01-01: 25_400 + 2019-01-01: 25_900 + 2020-01-01: 26_300 2021-01-01: 27_000 2022-01-01: 27_800 2023-01-01: 28_700 2024-01-01: 29_500 2025-01-01: 30_300 amount: + 2015-01-01: 182 + 2016-01-01: 185 + 2017-01-01: 187 + 2018-01-01: 191 + 2019-01-01: 157 + 2020-01-01: 160 2021-01-01: 162 2022-01-01: 164 2023-01-01: 167 2024-01-01: 170 2025-01-01: 174 - threshold: + 2015-01-01: 24_300 + 2016-01-01: 24_500 + 2017-01-01: 24_900 + 2018-01-01: 25_500 + 2019-01-01: 26_000 + 2020-01-01: 26_400 2021-01-01: 27_100 2022-01-01: 27_900 2023-01-01: 28_800 2024-01-01: 29_600 2025-01-01: 30_400 amount: + 2015-01-01: 193 + 2016-01-01: 196 + 2017-01-01: 198 + 2018-01-01: 202 + 2019-01-01: 167 + 2020-01-01: 170 2021-01-01: 172 2022-01-01: 175 2023-01-01: 178 2024-01-01: 181 2025-01-01: 184 - threshold: + 2015-01-01: 24_400 + 2016-01-01: 24_600 + 2017-01-01: 25_000 + 2018-01-01: 25_600 + 2019-01-01: 26_100 + 2020-01-01: 26_500 2021-01-01: 27_200 2022-01-01: 28_000 2023-01-01: 28_900 2024-01-01: 29_700 2025-01-01: 30_500 amount: + 2015-01-01: 205 + 2016-01-01: 208 + 2017-01-01: 210 + 2018-01-01: 214 + 2019-01-01: 178 + 2020-01-01: 181 2021-01-01: 183 2022-01-01: 185 2023-01-01: 188 2024-01-01: 191 2025-01-01: 195 - threshold: + 2015-01-01: 24_500 + 2016-01-01: 24_700 + 2017-01-01: 25_100 + 2018-01-01: 25_700 + 2019-01-01: 26_200 + 2020-01-01: 26_600 2021-01-01: 27_300 2022-01-01: 28_100 2023-01-01: 29_000 2024-01-01: 29_800 2025-01-01: 30_600 amount: + 2015-01-01: 216 + 2016-01-01: 219 + 2017-01-01: 221 + 2018-01-01: 225 + 2019-01-01: 188 + 2020-01-01: 191 2021-01-01: 193 2022-01-01: 195 2023-01-01: 199 2024-01-01: 202 2025-01-01: 205 - threshold: + 2015-01-01: 24_600 + 2016-01-01: 24_800 + 2017-01-01: 25_200 + 2018-01-01: 25_800 + 2019-01-01: 26_300 + 2020-01-01: 26_700 2021-01-01: 27_400 2022-01-01: 28_200 2023-01-01: 29_100 2024-01-01: 29_900 2025-01-01: 30_700 amount: + 2015-01-01: 228 + 2016-01-01: 230 + 2017-01-01: 232 + 2018-01-01: 236 + 2019-01-01: 199 + 2020-01-01: 201 2021-01-01: 204 2022-01-01: 206 2023-01-01: 209 2024-01-01: 212 2025-01-01: 215 - threshold: + 2015-01-01: 24_700 + 2016-01-01: 24_900 + 2017-01-01: 25_300 + 2018-01-01: 25_900 + 2019-01-01: 26_400 + 2020-01-01: 26_800 2021-01-01: 27_500 2022-01-01: 28_300 2023-01-01: 29_200 2024-01-01: 30_000 2025-01-01: 30_800 amount: + 2015-01-01: 239 + 2016-01-01: 242 + 2017-01-01: 244 + 2018-01-01: 248 + 2019-01-01: 209 + 2020-01-01: 212 2021-01-01: 214 2022-01-01: 216 2023-01-01: 219 2024-01-01: 222 2025-01-01: 226 - threshold: + 2015-01-01: 24_800 + 2016-01-01: 25_000 + 2017-01-01: 25_400 + 2018-01-01: 26_000 + 2019-01-01: 26_500 + 2020-01-01: 26_900 2021-01-01: 27_600 2022-01-01: 28_400 2023-01-01: 29_300 2024-01-01: 30_100 2025-01-01: 30_900 amount: + 2015-01-01: 250 + 2016-01-01: 253 + 2017-01-01: 255 + 2018-01-01: 259 + 2019-01-01: 219 + 2020-01-01: 222 2021-01-01: 224 2022-01-01: 227 2023-01-01: 230 2024-01-01: 233 2025-01-01: 236 - threshold: + 2015-01-01: 24_900 + 2016-01-01: 25_100 + 2017-01-01: 25_500 + 2018-01-01: 26_100 + 2019-01-01: 26_600 + 2020-01-01: 27_000 2021-01-01: 27_700 2022-01-01: 28_500 2023-01-01: 29_400 2024-01-01: 30_200 2025-01-01: 31_000 amount: + 2015-01-01: 262 + 2016-01-01: 265 + 2017-01-01: 267 + 2018-01-01: 271 + 2019-01-01: 230 + 2020-01-01: 233 2021-01-01: 235 2022-01-01: 237 2023-01-01: 240 2024-01-01: 243 2025-01-01: 247 - threshold: + 2015-01-01: 25_000 + 2016-01-01: 25_200 + 2017-01-01: 25_600 + 2018-01-01: 26_200 + 2019-01-01: 26_700 + 2020-01-01: 27_100 2021-01-01: 27_800 2022-01-01: 28_600 2023-01-01: 29_500 2024-01-01: 30_300 2025-01-01: 31_100 amount: + 2015-01-01: 273 + 2016-01-01: 276 + 2017-01-01: 278 + 2018-01-01: 282 + 2019-01-01: 240 + 2020-01-01: 243 2021-01-01: 245 2022-01-01: 247 2023-01-01: 251 2024-01-01: 254 2025-01-01: 257 - threshold: + 2015-01-01: 25_100 + 2016-01-01: 25_300 + 2017-01-01: 25_700 + 2018-01-01: 26_300 + 2019-01-01: 26_800 + 2020-01-01: 27_200 2021-01-01: 27_900 2022-01-01: 28_700 2023-01-01: 29_600 2024-01-01: 30_400 2025-01-01: 31_200 amount: + 2015-01-01: 285 + 2016-01-01: 287 + 2017-01-01: 289 + 2018-01-01: 293 + 2019-01-01: 251 + 2020-01-01: 253 2021-01-01: 256 2022-01-01: 258 2023-01-01: 261 2024-01-01: 264 2025-01-01: 267 - threshold: + 2015-01-01: 25_200 + 2016-01-01: 25_400 + 2017-01-01: 25_800 + 2018-01-01: 26_400 + 2019-01-01: 26_900 + 2020-01-01: 27_300 2021-01-01: 28_000 2022-01-01: 28_800 2023-01-01: 29_700 2024-01-01: 30_500 2025-01-01: 31_300 amount: + 2015-01-01: 296 + 2016-01-01: 299 + 2017-01-01: 301 + 2018-01-01: 305 + 2019-01-01: 261 + 2020-01-01: 445 2021-01-01: 453 2022-01-01: 269 2023-01-01: 272 2024-01-01: 275 2025-01-01: 278 - threshold: + 2015-01-01: 25_300 + 2016-01-01: 25_500 + 2017-01-01: 25_900 + 2018-01-01: 26_500 + 2019-01-01: 27_000 + 2020-01-01: 27_400 2021-01-01: 28_100 2022-01-01: 28_900 2023-01-01: 29_800 2024-01-01: 30_600 2025-01-01: 31_400 amount: + 2015-01-01: 307 + 2016-01-01: 310 + 2017-01-01: 312 + 2018-01-01: 316 + 2019-01-01: 450 + 2020-01-01: 457 2021-01-01: 465 2022-01-01: 281 2023-01-01: 284 2024-01-01: 286 2025-01-01: 289 - threshold: + 2015-01-01: 25_400 + 2016-01-01: 25_600 + 2017-01-01: 26_000 + 2018-01-01: 26_600 + 2019-01-01: 27_100 + 2020-01-01: 27_500 2021-01-01: 28_200 2022-01-01: 29_000 2023-01-01: 29_900 2024-01-01: 30_700 2025-01-01: 31_500 amount: + 2015-01-01: 319 + 2016-01-01: 342 + 2017-01-01: 324 + 2018-01-01: 346 + 2019-01-01: 462 + 2020-01-01: 469 2021-01-01: 477 2022-01-01: 293 2023-01-01: 295 2024-01-01: 296 2025-01-01: 300 - threshold: + 2015-01-01: 25_500 + 2016-01-01: 25_700 + 2017-01-01: 26_100 + 2018-01-01: 26_700 + 2019-01-01: 27_200 + 2020-01-01: 27_600 2021-01-01: 28_300 2022-01-01: 29_100 2023-01-01: 30_000 2024-01-01: 30_800 2025-01-01: 31_600 amount: + 2015-01-01: 348 + 2016-01-01: 354 + 2017-01-01: 353 + 2018-01-01: 358 + 2019-01-01: 474 + 2020-01-01: 481 2021-01-01: 489 2022-01-01: 305 2023-01-01: 307 2025-01-01: 311 - threshold: + 2015-01-01: 25_600 + 2016-01-01: 25_800 + 2017-01-01: 26_200 + 2018-01-01: 26_800 + 2019-01-01: 27_300 + 2020-01-01: 27_700 2021-01-01: 28_400 2022-01-01: 29_200 2023-01-01: 30_100 2024-01-01: 30_900 2025-01-01: 31_700 amount: + 2015-01-01: 361 + 2016-01-01: 366 + 2017-01-01: 365 + 2018-01-01: 370 + 2019-01-01: 486 + 2020-01-01: 493 2021-01-01: 501 2022-01-01: 316 2023-01-01: 319 2024-01-01: 318 2025-01-01: 322 - threshold: + 2015-01-01: 25_700 + 2016-01-01: 25_900 + 2017-01-01: 26_300 + 2018-01-01: 26_900 + 2019-01-01: 27_400 + 2020-01-01: 27_800 2021-01-01: 28_500 2022-01-01: 29_300 2023-01-01: 30_200 2024-01-01: 31_000 2025-01-01: 31_800 amount: + 2015-01-01: 374 + 2016-01-01: 378 + 2017-01-01: 377 + 2018-01-01: 382 + 2019-01-01: 498 + 2020-01-01: 505 2021-01-01: 513 2022-01-01: 328 2023-01-01: 331 2024-01-01: 329 2025-01-01: 333 - threshold: + 2015-01-01: 25_800 + 2016-01-01: 26_000 + 2017-01-01: 26_400 + 2018-01-01: 27_000 + 2019-01-01: 27_500 + 2020-01-01: 27_900 2021-01-01: 28_600 2022-01-01: 29_400 2023-01-01: 30_300 2024-01-01: 31_100 2025-01-01: 31_900 amount: + 2015-01-01: 387 + 2016-01-01: 390 + 2017-01-01: 389 + 2018-01-01: 394 + 2019-01-01: 510 + 2020-01-01: 517 2021-01-01: 525 2022-01-01: 340 2023-01-01: 342 2024-01-01: 340 2025-01-01: 343 - threshold: + 2015-01-01: 25_900 + 2016-01-01: 26_100 + 2017-01-01: 26_500 + 2018-01-01: 27_100 + 2019-01-01: 27_600 + 2020-01-01: 28_000 2021-01-01: 28_700 2022-01-01: 29_500 2023-01-01: 30_400 2024-01-01: 31_200 2025-01-01: 32_000 amount: + 2015-01-01: 400 + 2016-01-01: 402 + 2017-01-01: 401 + 2018-01-01: 406 + 2019-01-01: 522 + 2020-01-01: 529 2021-01-01: 537 2022-01-01: 352 2023-01-01: 354 2024-01-01: 351 2025-01-01: 354 - threshold: + 2015-01-01: 26_000 + 2016-01-01: 26_200 + 2017-01-01: 26_600 + 2018-01-01: 27_200 + 2019-01-01: 27_700 + 2020-01-01: 28_100 2021-01-01: 28_800 2022-01-01: 29_600 2023-01-01: 30_500 2024-01-01: 31_300 2025-01-01: 32_100 amount: + 2015-01-01: 413 + 2016-01-01: 414 + 2017-01-01: 413 + 2018-01-01: 418 + 2019-01-01: 534 + 2020-01-01: 541 2021-01-01: 549 2022-01-01: 364 2023-01-01: 366 2024-01-01: 362 2025-01-01: 365 - threshold: + 2015-01-01: 26_100 + 2016-01-01: 26_300 + 2017-01-01: 26_700 + 2018-01-01: 27_300 + 2019-01-01: 27_800 + 2020-01-01: 28_200 2021-01-01: 28_900 2022-01-01: 29_700 2023-01-01: 30_600 2024-01-01: 31_400 2025-01-01: 32_200 amount: + 2015-01-01: 426 + 2016-01-01: 426 + 2017-01-01: 425 + 2018-01-01: 430 + 2019-01-01: 546 + 2020-01-01: 553 2021-01-01: 561 2022-01-01: 376 2023-01-01: 377 2024-01-01: 373 2025-01-01: 376 - threshold: + 2015-01-01: 26_200 + 2016-01-01: 26_400 + 2017-01-01: 26_800 + 2018-01-01: 27_400 + 2019-01-01: 27_900 + 2020-01-01: 28_300 2021-01-01: 29_000 2022-01-01: 29_800 2023-01-01: 30_700 2024-01-01: 31_500 2025-01-01: 32_300 amount: + 2015-01-01: 439 + 2016-01-01: 438 + 2017-01-01: 437 + 2018-01-01: 442 + 2019-01-01: 558 + 2020-01-01: 565 2021-01-01: 573 2022-01-01: 388 2023-01-01: 389 2024-01-01: 384 2025-01-01: 387 - threshold: + 2015-01-01: 26_300 + 2016-01-01: 26_500 + 2017-01-01: 26_900 + 2018-01-01: 27_500 + 2019-01-01: 28_000 + 2020-01-01: 28_400 2021-01-01: 29_100 2022-01-01: 29_900 2023-01-01: 30_800 2024-01-01: 31_600 2025-01-01: 32_400 amount: + 2015-01-01: 452 + 2016-01-01: 450 + 2017-01-01: 449 + 2018-01-01: 454 + 2019-01-01: 570 + 2020-01-01: 577 2021-01-01: 585 2022-01-01: 400 2023-01-01: 401 2024-01-01: 395 2025-01-01: 398 - threshold: + 2015-01-01: 26_400 + 2016-01-01: 26_600 + 2017-01-01: 27_000 + 2018-01-01: 27_600 + 2019-01-01: 28_100 + 2020-01-01: 28_500 2021-01-01: 29_200 2022-01-01: 30_000 2023-01-01: 30_900 2024-01-01: 31_700 2025-01-01: 32_500 amount: + 2015-01-01: 465 + 2016-01-01: 462 + 2017-01-01: 461 + 2018-01-01: 466 + 2019-01-01: 582 + 2020-01-01: 589 2021-01-01: 597 2022-01-01: 412 2023-01-01: 412 2024-01-01: 405 2025-01-01: 409 - threshold: + 2015-01-01: 26_500 + 2016-01-01: 26_700 + 2017-01-01: 27_100 + 2018-01-01: 27_700 + 2019-01-01: 28_200 + 2020-01-01: 28_600 2021-01-01: 29_300 2022-01-01: 30_100 2023-01-01: 31_000 2024-01-01: 31_800 2025-01-01: 32_600 amount: + 2015-01-01: 478 + 2016-01-01: 474 + 2017-01-01: 473 + 2018-01-01: 478 + 2019-01-01: 594 + 2020-01-01: 601 2021-01-01: 609 2022-01-01: 424 2023-01-01: 424 2024-01-01: 416 2025-01-01: 420 - threshold: + 2015-01-01: 26_600 + 2016-01-01: 26_800 + 2017-01-01: 27_200 + 2018-01-01: 27_800 + 2019-01-01: 28_300 + 2020-01-01: 28_700 2021-01-01: 29_400 2022-01-01: 30_200 2023-01-01: 31_100 2024-01-01: 31_900 2025-01-01: 32_700 amount: + 2015-01-01: 491 + 2016-01-01: 486 + 2017-01-01: 485 + 2018-01-01: 490 + 2019-01-01: 606 + 2020-01-01: 613 2021-01-01: 621 2022-01-01: 435 2023-01-01: 436 2024-01-01: 427 2025-01-01: 431 - threshold: + 2015-01-01: 26_700 + 2016-01-01: 26_900 + 2017-01-01: 27_300 + 2018-01-01: 27_900 + 2019-01-01: 28_400 + 2020-01-01: 28_800 2021-01-01: 29_500 2022-01-01: 30_300 2023-01-01: 31_200 2024-01-01: 32_000 2025-01-01: 32_800 amount: + 2015-01-01: 504 + 2016-01-01: 498 + 2017-01-01: 497 + 2018-01-01: 502 + 2019-01-01: 618 + 2020-01-01: 625 2021-01-01: 633 2022-01-01: 447 2023-01-01: 448 2024-01-01: 438 2025-01-01: 442 - threshold: + 2015-01-01: 26_800 + 2016-01-01: 27_000 + 2017-01-01: 27_400 + 2018-01-01: 28_000 + 2019-01-01: 28_500 + 2020-01-01: 28_900 2021-01-01: 29_600 2022-01-01: 30_400 2023-01-01: 31_300 2024-01-01: 32_100 2025-01-01: 32_900 amount: + 2015-01-01: 517 + 2016-01-01: 510 + 2017-01-01: 509 + 2018-01-01: 514 + 2019-01-01: 630 + 2020-01-01: 637 2021-01-01: 645 2022-01-01: 459 2023-01-01: 459 2024-01-01: 449 2025-01-01: 452 - threshold: + 2015-01-01: 26_900 + 2016-01-01: 27_100 + 2017-01-01: 27_500 + 2018-01-01: 28_100 + 2019-01-01: 28_600 + 2020-01-01: 29_000 2021-01-01: 29_700 2022-01-01: 30_500 2023-01-01: 31_400 2024-01-01: 32_200 2025-01-01: 33_000 amount: + 2015-01-01: 530 + 2016-01-01: 522 + 2017-01-01: 521 + 2018-01-01: 526 + 2019-01-01: 642 + 2020-01-01: 649 2021-01-01: 657 2022-01-01: 471 2024-01-01: 460 2025-01-01: 463 - threshold: + 2015-01-01: 27_000 + 2016-01-01: 27_200 + 2017-01-01: 27_600 + 2018-01-01: 28_200 + 2019-01-01: 28_700 + 2020-01-01: 29_100 2021-01-01: 29_800 2022-01-01: 30_600 2023-01-01: 31_500 2024-01-01: 32_300 2025-01-01: 33_100 amount: + 2015-01-01: 543 + 2016-01-01: 534 + 2017-01-01: 533 + 2018-01-01: 538 + 2019-01-01: 654 + 2020-01-01: 661 2021-01-01: 669 2022-01-01: 483 2024-01-01: 471 2025-01-01: 474 - threshold: + 2015-01-01: 27_100 + 2016-01-01: 27_300 + 2017-01-01: 27_700 + 2018-01-01: 28_300 + 2019-01-01: 28_800 + 2020-01-01: 29_200 2021-01-01: 29_900 2022-01-01: 30_700 2023-01-01: 31_600 2024-01-01: 32_400 2025-01-01: 33_200 amount: + 2015-01-01: 556 + 2016-01-01: 546 + 2017-01-01: 545 + 2018-01-01: 550 + 2019-01-01: 666 + 2020-01-01: 673 2021-01-01: 681 2022-01-01: 495 2023-01-01: 494 2024-01-01: 482 2025-01-01: 485 - threshold: + 2015-01-01: 27_200 + 2016-01-01: 27_400 + 2017-01-01: 27_800 + 2018-01-01: 28_400 + 2019-01-01: 28_900 + 2020-01-01: 29_300 2021-01-01: 30_000 2022-01-01: 30_800 2023-01-01: 31_700 2024-01-01: 32_500 2025-01-01: 33_300 amount: + 2015-01-01: 569 + 2016-01-01: 558 + 2017-01-01: 557 + 2018-01-01: 562 + 2019-01-01: 678 + 2020-01-01: 685 2021-01-01: 693 2022-01-01: 507 2023-01-01: 506 2024-01-01: 493 2025-01-01: 496 - threshold: + 2015-01-01: 27_300 + 2016-01-01: 27_500 + 2017-01-01: 27_900 + 2018-01-01: 28_500 + 2019-01-01: 29_000 + 2020-01-01: 29_400 2021-01-01: 30_100 2022-01-01: 30_900 2023-01-01: 31_800 2024-01-01: 32_600 2025-01-01: 33_400 amount: + 2015-01-01: 582 + 2016-01-01: 570 + 2017-01-01: 569 + 2018-01-01: 574 + 2019-01-01: 690 + 2020-01-01: 697 2021-01-01: 705 2022-01-01: 519 2023-01-01: 518 2024-01-01: 504 2025-01-01: 507 - threshold: + 2015-01-01: 27_400 + 2016-01-01: 27_600 + 2017-01-01: 28_000 + 2018-01-01: 28_600 + 2019-01-01: 29_100 + 2020-01-01: 29_500 2021-01-01: 30_200 2022-01-01: 31_000 2023-01-01: 31_900 2024-01-01: 32_700 2025-01-01: 33_500 amount: + 2015-01-01: 595 + 2016-01-01: 582 + 2017-01-01: 581 + 2018-01-01: 586 + 2019-01-01: 702 + 2020-01-01: 709 2021-01-01: 717 2022-01-01: 531 2023-01-01: 529 2024-01-01: 514 2025-01-01: 518 - threshold: + 2015-01-01: 27_500 + 2016-01-01: 27_700 + 2017-01-01: 28_100 + 2018-01-01: 28_700 + 2019-01-01: 29_200 + 2020-01-01: 29_600 2021-01-01: 30_300 2022-01-01: 31_100 2023-01-01: 32_000 2024-01-01: 32_800 2025-01-01: 33_600 amount: + 2015-01-01: 608 + 2016-01-01: 594 + 2017-01-01: 593 + 2018-01-01: 598 + 2019-01-01: 714 + 2020-01-01: 721 2021-01-01: 729 2022-01-01: 543 2023-01-01: 541 2024-01-01: 525 2025-01-01: 529 - threshold: + 2015-01-01: 27_600 + 2016-01-01: 27_800 + 2017-01-01: 28_200 + 2018-01-01: 28_800 + 2019-01-01: 29_300 + 2020-01-01: 29_700 2021-01-01: 30_400 2022-01-01: 31_200 2023-01-01: 32_100 2024-01-01: 32_900 2025-01-01: 33_700 amount: + 2015-01-01: 621 + 2016-01-01: 606 + 2017-01-01: 605 + 2018-01-01: 610 + 2019-01-01: 726 + 2020-01-01: 733 2021-01-01: 741 2022-01-01: 554 2023-01-01: 553 2024-01-01: 536 2025-01-01: 540 - threshold: + 2015-01-01: 27_700 + 2016-01-01: 27_900 + 2017-01-01: 28_300 + 2018-01-01: 28_900 + 2019-01-01: 29_400 + 2020-01-01: 29_800 2021-01-01: 30_500 2022-01-01: 31_300 2023-01-01: 32_200 2024-01-01: 33_000 2025-01-01: 33_800 amount: + 2015-01-01: 634 + 2016-01-01: 618 + 2017-01-01: 617 + 2018-01-01: 622 + 2019-01-01: 738 + 2020-01-01: 745 2021-01-01: 753 2022-01-01: 566 2023-01-01: 565 2024-01-01: 547 2025-01-01: 551 - threshold: + 2015-01-01: 27_800 + 2016-01-01: 28_000 + 2017-01-01: 28_400 + 2018-01-01: 29_000 + 2019-01-01: 29_500 + 2020-01-01: 29_900 2021-01-01: 30_600 2022-01-01: 31_400 2023-01-01: 32_300 2024-01-01: 33_100 2025-01-01: 33_900 amount: + 2015-01-01: 647 + 2016-01-01: 630 + 2017-01-01: 629 + 2018-01-01: 634 + 2019-01-01: 750 + 2020-01-01: 757 2021-01-01: 765 2022-01-01: 578 2023-01-01: 576 2024-01-01: 558 2025-01-01: 561 - threshold: + 2015-01-01: 27_900 + 2016-01-01: 28_100 + 2017-01-01: 28_500 + 2018-01-01: 29_100 + 2019-01-01: 29_600 + 2020-01-01: 30_000 2021-01-01: 30_700 2022-01-01: 31_500 2023-01-01: 32_400 2024-01-01: 33_200 2025-01-01: 34_000 amount: + 2015-01-01: 660 + 2016-01-01: 642 + 2017-01-01: 641 + 2018-01-01: 646 + 2019-01-01: 762 + 2020-01-01: 769 2021-01-01: 777 2022-01-01: 590 2023-01-01: 588 2024-01-01: 569 2025-01-01: 572 - threshold: + 2015-01-01: 28_000 + 2016-01-01: 28_200 + 2017-01-01: 28_600 + 2018-01-01: 29_200 + 2019-01-01: 29_700 + 2020-01-01: 30_100 2021-01-01: 30_800 2022-01-01: 31_600 2023-01-01: 32_500 2024-01-01: 33_300 2025-01-01: 34_100 amount: + 2015-01-01: 673 + 2016-01-01: 654 + 2017-01-01: 653 + 2018-01-01: 658 + 2019-01-01: 774 + 2020-01-01: 781 2021-01-01: 789 2022-01-01: 602 2023-01-01: 600 2024-01-01: 580 2025-01-01: 583 - threshold: + 2015-01-01: 28_100 + 2016-01-01: 28_300 + 2017-01-01: 28_700 + 2018-01-01: 29_300 + 2019-01-01: 29_800 + 2020-01-01: 30_200 2021-01-01: 30_900 2022-01-01: 31_700 2023-01-01: 32_600 2024-01-01: 33_400 2025-01-01: 34_200 amount: + 2015-01-01: 686 + 2016-01-01: 666 + 2017-01-01: 665 + 2018-01-01: 670 + 2019-01-01: 786 + 2020-01-01: 793 2021-01-01: 801 2022-01-01: 614 2023-01-01: 611 2024-01-01: 591 2025-01-01: 594 - threshold: + 2015-01-01: 28_200 + 2016-01-01: 28_400 + 2017-01-01: 28_800 + 2018-01-01: 29_400 + 2019-01-01: 29_900 + 2020-01-01: 30_300 2021-01-01: 31_000 2022-01-01: 31_800 2023-01-01: 32_700 2024-01-01: 33_500 2025-01-01: 34_300 amount: + 2015-01-01: 699 + 2016-01-01: 678 + 2017-01-01: 677 + 2018-01-01: 682 + 2019-01-01: 798 + 2020-01-01: 805 2021-01-01: 813 2022-01-01: 626 2023-01-01: 623 2024-01-01: 602 2025-01-01: 605 - threshold: + 2015-01-01: 28_300 + 2016-01-01: 28_500 + 2017-01-01: 28_900 + 2018-01-01: 29_500 + 2019-01-01: 30_000 + 2020-01-01: 30_400 2021-01-01: 31_100 2022-01-01: 31_900 2023-01-01: 32_800 2024-01-01: 33_600 2025-01-01: 34_400 amount: + 2015-01-01: 712 + 2016-01-01: 690 + 2017-01-01: 689 + 2018-01-01: 694 + 2019-01-01: 810 + 2020-01-01: 817 2021-01-01: 825 2022-01-01: 638 2023-01-01: 635 2024-01-01: 613 2025-01-01: 616 - threshold: + 2015-01-01: 28_400 + 2016-01-01: 28_600 + 2017-01-01: 29_000 + 2018-01-01: 29_600 + 2019-01-01: 30_100 + 2020-01-01: 30_500 2021-01-01: 31_200 2022-01-01: 32_000 2023-01-01: 32_900 2024-01-01: 33_700 2025-01-01: 34_500 amount: + 2015-01-01: 725 + 2016-01-01: 702 + 2017-01-01: 701 + 2018-01-01: 706 + 2019-01-01: 822 + 2020-01-01: 829 2021-01-01: 837 2022-01-01: 650 2023-01-01: 646 2024-01-01: 623 2025-01-01: 627 - threshold: + 2015-01-01: 28_500 + 2016-01-01: 28_700 + 2017-01-01: 29_100 + 2018-01-01: 29_700 + 2019-01-01: 30_200 + 2020-01-01: 30_600 2021-01-01: 31_300 2022-01-01: 32_100 2023-01-01: 33_000 2024-01-01: 33_800 2025-01-01: 34_600 amount: + 2015-01-01: 738 + 2016-01-01: 714 + 2017-01-01: 713 + 2018-01-01: 718 + 2019-01-01: 834 + 2020-01-01: 841 2021-01-01: 849 2022-01-01: 662 2023-01-01: 658 2024-01-01: 634 2025-01-01: 638 - threshold: + 2015-01-01: 28_600 + 2016-01-01: 28_800 + 2017-01-01: 29_200 + 2018-01-01: 29_800 + 2019-01-01: 30_300 + 2020-01-01: 30_700 2021-01-01: 31_400 2022-01-01: 32_200 2023-01-01: 33_100 2024-01-01: 33_900 2025-01-01: 34_700 amount: + 2015-01-01: 751 + 2016-01-01: 726 + 2017-01-01: 725 + 2018-01-01: 730 + 2019-01-01: 846 + 2020-01-01: 853 2021-01-01: 861 2022-01-01: 673 2023-01-01: 670 2024-01-01: 645 2025-01-01: 649 - threshold: + 2015-01-01: 28_700 + 2016-01-01: 28_900 + 2017-01-01: 29_300 + 2018-01-01: 29_900 + 2019-01-01: 30_400 + 2020-01-01: 30_800 2021-01-01: 31_500 2022-01-01: 32_300 2023-01-01: 33_200 2024-01-01: 34_000 2025-01-01: 34_800 amount: + 2015-01-01: 764 + 2016-01-01: 738 + 2017-01-01: 737 + 2018-01-01: 742 + 2019-01-01: 858 + 2020-01-01: 865 2021-01-01: 873 2022-01-01: 685 2023-01-01: 682 2024-01-01: 656 2025-01-01: 660 - threshold: + 2015-01-01: 28_800 + 2016-01-01: 29_000 + 2017-01-01: 29_400 + 2018-01-01: 30_000 + 2019-01-01: 30_500 + 2020-01-01: 30_900 2021-01-01: 31_600 2022-01-01: 32_400 2023-01-01: 33_300 2024-01-01: 34_100 2025-01-01: 34_900 amount: + 2015-01-01: 777 + 2016-01-01: 750 + 2017-01-01: 749 + 2018-01-01: 754 + 2019-01-01: 870 + 2020-01-01: 877 2021-01-01: 885 2022-01-01: 697 2023-01-01: 693 2024-01-01: 667 2025-01-01: 670 - threshold: + 2015-01-01: 28_900 + 2016-01-01: 29_100 + 2017-01-01: 29_500 + 2018-01-01: 30_100 + 2019-01-01: 30_600 + 2020-01-01: 31_000 2021-01-01: 31_700 2022-01-01: 32_500 2023-01-01: 33_400 2024-01-01: 34_200 2025-01-01: 35_000 amount: + 2015-01-01: 790 + 2016-01-01: 762 + 2017-01-01: 761 + 2018-01-01: 766 + 2019-01-01: 882 + 2020-01-01: 889 2021-01-01: 897 2022-01-01: 709 2023-01-01: 705 2024-01-01: 678 2025-01-01: 681 - threshold: + 2015-01-01: 29_000 + 2016-01-01: 29_200 + 2017-01-01: 29_600 + 2018-01-01: 30_200 + 2019-01-01: 30_700 + 2020-01-01: 31_100 2021-01-01: 31_800 2022-01-01: 32_600 2023-01-01: 33_500 2024-01-01: 34_300 2025-01-01: 35_100 amount: + 2015-01-01: 803 + 2016-01-01: 774 + 2017-01-01: 773 + 2018-01-01: 778 + 2019-01-01: 894 + 2020-01-01: 901 2021-01-01: 909 2022-01-01: 721 2023-01-01: 717 2024-01-01: 689 2025-01-01: 692 - threshold: + 2015-01-01: 29_100 + 2016-01-01: 29_300 + 2017-01-01: 29_700 + 2018-01-01: 30_300 + 2019-01-01: 30_800 + 2020-01-01: 31_200 2021-01-01: 31_900 2022-01-01: 32_700 2023-01-01: 33_600 2024-01-01: 34_400 2025-01-01: 35_200 amount: + 2015-01-01: 816 + 2016-01-01: 786 + 2017-01-01: 785 + 2018-01-01: 790 + 2019-01-01: .inf + 2020-01-01: 913 2021-01-01: 921 2022-01-01: 733 2023-01-01: 728 2024-01-01: 700 2025-01-01: 703 - threshold: + 2015-01-01: 29_200 + 2016-01-01: 29_400 + 2017-01-01: 29_800 + 2018-01-01: 30_400 + 2019-01-01: .inf + 2020-01-01: 31_300 2021-01-01: 32_000 2022-01-01: 32_800 2023-01-01: 33_700 2024-01-01: 34_500 2025-01-01: 35_300 amount: + 2015-01-01: 829 + 2016-01-01: 798 + 2017-01-01: 797 + 2018-01-01: 802 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 933 2022-01-01: 745 2023-01-01: 740 2024-01-01: 711 2025-01-01: 714 - threshold: + 2015-01-01: 29_300 + 2016-01-01: 29_500 + 2017-01-01: 29_900 + 2018-01-01: 30_500 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 32_100 2022-01-01: 32_900 2023-01-01: 33_800 2024-01-01: 34_600 2025-01-01: 35_400 amount: + 2015-01-01: 842 + 2016-01-01: 810 + 2017-01-01: 809 + 2018-01-01: 814 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 945 2022-01-01: 757 2023-01-01: 752 2024-01-01: 722 2025-01-01: 725 - threshold: + 2015-01-01: 29_400 + 2016-01-01: 29_600 + 2017-01-01: 30_000 + 2018-01-01: 30_600 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 32_200 2022-01-01: 33_000 2023-01-01: 33_900 2024-01-01: 34_700 2025-01-01: 35_500 amount: + 2015-01-01: 855 + 2016-01-01: 822 + 2017-01-01: 821 + 2018-01-01: 826 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: 769 2023-01-01: 763 2024-01-01: 732 2025-01-01: 736 - threshold: + 2015-01-01: 29_500 + 2016-01-01: 29_700 + 2017-01-01: 30_100 + 2018-01-01: 30_700 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: 33_100 2023-01-01: 34_000 2024-01-01: 34_800 2025-01-01: 35_600 amount: + 2015-01-01: 868 + 2016-01-01: 834 + 2017-01-01: 833 + 2018-01-01: 838 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 775 2024-01-01: 743 2025-01-01: 747 - threshold: + 2015-01-01: 29_600 + 2016-01-01: 29_800 + 2017-01-01: 30_200 + 2018-01-01: 30_800 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 34_100 2024-01-01: 34_900 2025-01-01: 35_700 amount: + 2015-01-01: 881 + 2016-01-01: 846 + 2017-01-01: 845 + 2018-01-01: 850 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2023-01-01: .inf 2024-01-01: 754 2025-01-01: 758 - threshold: + 2015-01-01: 29_700 + 2016-01-01: 29_900 + 2017-01-01: 30_300 + 2018-01-01: 30_900 + 2019-01-01: .inf + 2020-01-01: .inf # Rows beyond each year's published cutoff must stay .inf so incomes # above the table fall through to the regular tax table (core # backfills a bracket's first value to the timeline start). @@ -757,26 +1520,164 @@ brackets: 2024-01-01: 35_000 2025-01-01: 35_800 amount: + 2015-01-01: 894 + 2016-01-01: 858 + 2017-01-01: 857 + 2018-01-01: 862 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2024-01-01: 765 2025-01-01: 769 - threshold: + 2015-01-01: 29_800 + 2016-01-01: 30_000 + 2017-01-01: 30_400 + 2018-01-01: 31_000 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2024-01-01: 35_100 2025-01-01: 35_900 amount: + 2015-01-01: 907 + 2016-01-01: 870 + 2017-01-01: 869 + 2018-01-01: 874 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2024-01-01: .inf 2025-01-01: 779 - threshold: + 2015-01-01: 29_900 + 2016-01-01: 30_100 + 2017-01-01: 30_500 + 2018-01-01: 31_100 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2025-01-01: 36_000 amount: + 2015-01-01: 920 + 2016-01-01: 882 + 2017-01-01: 881 + 2018-01-01: 886 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2025-01-01: 790 - threshold: + 2015-01-01: 30_000 + 2016-01-01: 30_200 + 2017-01-01: 30_600 + 2018-01-01: 31_200 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2025-01-01: 36_100 amount: + 2015-01-01: 933 + 2016-01-01: 894 + 2017-01-01: 893 + 2018-01-01: 898 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2025-01-01: .inf + - threshold: + 2015-01-01: 30_100 + 2016-01-01: 30_300 + 2017-01-01: 30_700 + 2018-01-01: 31_300 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 946 + 2016-01-01: 906 + 2017-01-01: 905 + 2018-01-01: 910 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 30_200 + 2016-01-01: 30_400 + 2017-01-01: 30_800 + 2018-01-01: 31_400 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: 918 + 2017-01-01: 917 + 2018-01-01: 922 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: 30_500 + 2017-01-01: 30_900 + 2018-01-01: 31_500 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 929 + 2018-01-01: 934 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 31_000 + 2018-01-01: 31_600 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 946 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 31_700 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 958 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 31_800 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: .inf + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 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 997a3d1d734..99a4d5ae453 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 @@ -7,6 +7,18 @@ metadata: propagate_metadata_to_children: true label: Arkansas low income tax table single amount reference: + - title: Arkansas Income Tax Instructions, 2015, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2016, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2017, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2018, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2019, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + - title: Arkansas Income Tax Instructions, 2020, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables @@ -21,325 +33,829 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: + 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 amount: + 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 - threshold: + 2015-01-01: 11_643 + 2016-01-01: 11_736 + 2017-01-01: 11_969 + 2018-01-01: 12_259 + 2019-01-01: 12_492 + 2020-01-01: 12_674 2021-01-01: 13_054 2022-01-01: 13_446 2023-01-01: 13_849 2024-01-01: 14_265 2025-01-01: 14_643 amount: + 2015-01-01: 35 + 2016-01-01: 35 + 2017-01-01: 36 + 2018-01-01: 37 + 2019-01-01: 25 + 2020-01-01: 26 2021-01-01: 27 2022-01-01: 26 2023-01-01: 27 2025-01-01: 29 - threshold: + 2015-01-01: 11_700 + 2016-01-01: 11_800 + 2017-01-01: 12_000 + 2018-01-01: 12_300 + 2019-01-01: 12_500 + 2020-01-01: 12_700 2021-01-01: 13_100 2022-01-01: 13_500 2023-01-01: 13_900 2024-01-01: 14_300 2025-01-01: 14_700 amount: + 2015-01-01: 42 + 2016-01-01: 43 + 2017-01-01: 43 + 2018-01-01: 45 + 2019-01-01: 32 + 2020-01-01: 33 2021-01-01: 34 2022-01-01: 33 2023-01-01: 34 2025-01-01: 33 - threshold: + 2015-01-01: 11_800 + 2016-01-01: 11_900 + 2017-01-01: 12_100 + 2018-01-01: 12_400 + 2019-01-01: 12_600 + 2020-01-01: 12_800 2021-01-01: 13_200 2022-01-01: 13_600 2023-01-01: 14_000 2024-01-01: 14_400 2025-01-01: 14_800 amount: + 2015-01-01: 50 + 2016-01-01: 50 + 2017-01-01: 50 + 2018-01-01: 52 + 2019-01-01: 39 + 2020-01-01: 40 2021-01-01: 41 2022-01-01: 40 2023-01-01: 41 2025-01-01: 40 - threshold: + 2015-01-01: 11_900 + 2016-01-01: 12_000 + 2017-01-01: 12_200 + 2018-01-01: 12_500 + 2019-01-01: 12_700 + 2020-01-01: 12_900 2021-01-01: 13_300 2022-01-01: 13_700 2023-01-01: 14_100 2024-01-01: 14_500 2025-01-01: 14_900 amount: + 2015-01-01: 57 + 2016-01-01: 57 + 2017-01-01: 58 + 2018-01-01: 59 + 2019-01-01: 46 + 2020-01-01: 47 2021-01-01: 48 2022-01-01: 47 2023-01-01: 48 2025-01-01: 47 - threshold: + 2015-01-01: 12_000 + 2016-01-01: 12_100 + 2017-01-01: 12_300 + 2018-01-01: 12_600 + 2019-01-01: 12_800 + 2020-01-01: 13_000 2021-01-01: 13_400 2022-01-01: 13_800 2023-01-01: 14_200 2024-01-01: 14_600 2025-01-01: 15_000 amount: + 2015-01-01: 64 + 2016-01-01: 65 + 2017-01-01: 65 + 2018-01-01: 67 + 2019-01-01: 53 + 2020-01-01: 54 2021-01-01: 55 2022-01-01: 54 2023-01-01: 55 2025-01-01: 54 - threshold: + 2015-01-01: 12_100 + 2016-01-01: 12_200 + 2017-01-01: 12_400 + 2018-01-01: 12_700 + 2019-01-01: 12_900 + 2020-01-01: 13_100 2021-01-01: 13_500 2022-01-01: 13_900 2023-01-01: 14_300 2024-01-01: 14_700 2025-01-01: 15_100 amount: + 2015-01-01: 72 + 2016-01-01: 72 + 2017-01-01: 73 + 2018-01-01: 74 + 2019-01-01: 60 + 2020-01-01: 61 2021-01-01: 62 2022-01-01: 61 2023-01-01: 62 2025-01-01: 61 - threshold: + 2015-01-01: 12_200 + 2016-01-01: 12_300 + 2017-01-01: 12_500 + 2018-01-01: 12_800 + 2019-01-01: 13_000 + 2020-01-01: 13_200 2021-01-01: 13_600 2022-01-01: 14_000 2023-01-01: 14_400 2024-01-01: 14_800 2025-01-01: 15_200 amount: + 2015-01-01: 79 + 2016-01-01: 80 + 2017-01-01: 80 + 2018-01-01: 82 + 2019-01-01: 67 + 2020-01-01: 68 2021-01-01: 69 2022-01-01: 68 2023-01-01: 69 2025-01-01: 68 - threshold: + 2015-01-01: 12_300 + 2016-01-01: 12_400 + 2017-01-01: 12_600 + 2018-01-01: 12_900 + 2019-01-01: 13_100 + 2020-01-01: 13_300 2021-01-01: 13_700 2022-01-01: 14_100 2023-01-01: 14_500 2024-01-01: 14_900 2025-01-01: 15_300 amount: + 2015-01-01: 87 + 2016-01-01: 87 + 2017-01-01: 87 + 2018-01-01: 89 + 2019-01-01: 74 + 2020-01-01: 75 2021-01-01: 76 2022-01-01: 75 2023-01-01: 76 2025-01-01: 75 - threshold: + 2015-01-01: 12_400 + 2016-01-01: 12_500 + 2017-01-01: 12_700 + 2018-01-01: 13_000 + 2019-01-01: 13_200 + 2020-01-01: 13_400 2021-01-01: 13_800 2022-01-01: 14_200 2023-01-01: 14_600 2024-01-01: 15_000 2025-01-01: 15_400 amount: + 2015-01-01: 94 + 2016-01-01: 94 + 2017-01-01: 95 + 2018-01-01: 96 + 2019-01-01: 81 + 2020-01-01: 82 2021-01-01: 83 2022-01-01: 82 2023-01-01: 83 2025-01-01: 82 - threshold: + 2015-01-01: 12_500 + 2016-01-01: 12_600 + 2017-01-01: 12_800 + 2018-01-01: 13_100 + 2019-01-01: 13_300 + 2020-01-01: 13_500 2021-01-01: 13_900 2022-01-01: 14_300 2023-01-01: 14_700 2024-01-01: 15_100 2025-01-01: 15_500 amount: + 2015-01-01: 101 + 2016-01-01: 102 + 2017-01-01: 102 + 2018-01-01: 104 + 2019-01-01: 88 + 2020-01-01: 89 2021-01-01: 90 2022-01-01: 89 2023-01-01: 90 2025-01-01: 89 - threshold: + 2015-01-01: 12_600 + 2016-01-01: 12_700 + 2017-01-01: 12_900 + 2018-01-01: 13_200 + 2019-01-01: 13_400 + 2020-01-01: 13_600 2021-01-01: 14_000 2022-01-01: 14_400 2023-01-01: 14_800 2024-01-01: 15_200 2025-01-01: 15_600 amount: + 2015-01-01: 109 + 2016-01-01: 109 + 2017-01-01: 110 + 2018-01-01: 111 + 2019-01-01: 95 + 2020-01-01: 96 2021-01-01: 97 2022-01-01: 96 2023-01-01: 97 2025-01-01: 96 - threshold: + 2015-01-01: 12_700 + 2016-01-01: 12_800 + 2017-01-01: 13_000 + 2018-01-01: 13_300 + 2019-01-01: 13_500 + 2020-01-01: 13_700 2021-01-01: 14_100 2022-01-01: 14_500 2023-01-01: 14_900 2024-01-01: 15_300 2025-01-01: 15_700 amount: + 2015-01-01: 116 + 2016-01-01: 117 + 2017-01-01: 117 + 2018-01-01: 119 + 2019-01-01: 102 + 2020-01-01: 103 2021-01-01: 104 2022-01-01: 103 2023-01-01: 104 2025-01-01: 103 - threshold: + 2015-01-01: 12_800 + 2016-01-01: 12_900 + 2017-01-01: 13_100 + 2018-01-01: 13_400 + 2019-01-01: 13_600 + 2020-01-01: 13_800 2021-01-01: 14_200 2022-01-01: 14_600 2023-01-01: 15_000 2024-01-01: 15_400 2025-01-01: 15_800 amount: + 2015-01-01: 124 + 2016-01-01: 124 + 2017-01-01: 124 + 2018-01-01: 126 + 2019-01-01: 109 + 2020-01-01: 110 2021-01-01: 111 2022-01-01: 110 2023-01-01: 111 2025-01-01: 110 - threshold: + 2015-01-01: 12_900 + 2016-01-01: 13_000 + 2017-01-01: 13_200 + 2018-01-01: 13_500 + 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 2024-01-01: 15_500 2025-01-01: 15_900 amount: + 2015-01-01: 131 + 2016-01-01: 131 + 2017-01-01: 132 + 2018-01-01: 133 + 2019-01-01: 116 + 2020-01-01: 117 2021-01-01: 118 2022-01-01: 117 2023-01-01: 118 2025-01-01: 117 - threshold: + 2015-01-01: 13_000 + 2016-01-01: 13_100 + 2017-01-01: 13_300 + 2018-01-01: 13_600 + 2019-01-01: 13_800 + 2020-01-01: 14_000 2021-01-01: 14_400 2022-01-01: 14_800 2023-01-01: 15_200 2024-01-01: 15_600 2025-01-01: 16_000 amount: + 2015-01-01: 138 + 2016-01-01: 139 + 2017-01-01: 139 + 2018-01-01: 141 + 2019-01-01: 123 + 2020-01-01: 124 2021-01-01: 125 2022-01-01: 124 2023-01-01: 125 2025-01-01: 124 - threshold: + 2015-01-01: 13_100 + 2016-01-01: 13_200 + 2017-01-01: 13_400 + 2018-01-01: 13_700 + 2019-01-01: 13_900 + 2020-01-01: 14_100 2021-01-01: 14_500 2022-01-01: 14_900 2023-01-01: 15_300 2024-01-01: 15_700 2025-01-01: 16_100 amount: + 2015-01-01: 146 + 2016-01-01: 146 + 2017-01-01: 147 + 2018-01-01: 148 + 2019-01-01: 130 + 2020-01-01: 131 2021-01-01: 132 2022-01-01: 131 2023-01-01: 132 2025-01-01: 131 - threshold: + 2015-01-01: 13_200 + 2016-01-01: 13_300 + 2017-01-01: 13_500 + 2018-01-01: 13_800 + 2019-01-01: 14_000 + 2020-01-01: 14_200 2021-01-01: 14_600 2022-01-01: 15_000 2023-01-01: 15_400 2024-01-01: 15_800 2025-01-01: 16_200 amount: + 2015-01-01: 153 + 2016-01-01: 154 + 2017-01-01: 154 + 2018-01-01: 156 + 2019-01-01: 137 + 2020-01-01: 138 2021-01-01: 139 2022-01-01: 138 2023-01-01: 139 2025-01-01: 138 - threshold: + 2015-01-01: 13_300 + 2016-01-01: 13_400 + 2017-01-01: 13_600 + 2018-01-01: 13_900 + 2019-01-01: 14_100 + 2020-01-01: 14_300 2021-01-01: 14_700 2022-01-01: 15_100 2023-01-01: 15_500 2024-01-01: 15_900 2025-01-01: 16_300 amount: + 2015-01-01: 161 + 2016-01-01: 161 + 2017-01-01: 161 + 2018-01-01: 163 + 2019-01-01: 144 + 2020-01-01: 145 2021-01-01: 146 2022-01-01: 145 2023-01-01: 146 2025-01-01: 145 - threshold: + 2015-01-01: 13_400 + 2016-01-01: 13_500 + 2017-01-01: 13_700 + 2018-01-01: 14_000 + 2019-01-01: 14_200 + 2020-01-01: 14_400 2021-01-01: 14_800 2022-01-01: 15_200 2023-01-01: 15_600 2024-01-01: 16_000 2025-01-01: 16_400 amount: + 2015-01-01: 168 + 2016-01-01: 168 + 2017-01-01: 169 + 2018-01-01: 170 + 2019-01-01: 151 + 2020-01-01: 152 2021-01-01: 153 2022-01-01: 152 2023-01-01: 153 2025-01-01: 152 - threshold: + 2015-01-01: 13_500 + 2016-01-01: 13_600 + 2017-01-01: 13_800 + 2018-01-01: 14_100 + 2019-01-01: 14_300 + 2020-01-01: 14_500 2021-01-01: 14_900 2022-01-01: 15_300 2023-01-01: 15_700 2024-01-01: 16_100 2025-01-01: 16_500 amount: + 2015-01-01: 175 + 2016-01-01: 176 + 2017-01-01: 176 + 2018-01-01: 178 + 2019-01-01: 158 + 2020-01-01: 159 2021-01-01: 160 2022-01-01: 159 2023-01-01: 160 2025-01-01: 159 - threshold: + 2015-01-01: 13_600 + 2016-01-01: 13_700 + 2017-01-01: 13_900 + 2018-01-01: 14_200 + 2019-01-01: 14_400 + 2020-01-01: 14_600 2021-01-01: 15_000 2022-01-01: 15_400 2023-01-01: 15_800 2024-01-01: 16_200 2025-01-01: 16_600 amount: + 2015-01-01: 183 + 2016-01-01: 183 + 2017-01-01: 184 + 2018-01-01: 185 + 2019-01-01: 165 + 2020-01-01: 166 2021-01-01: 167 2022-01-01: 166 2023-01-01: 167 2025-01-01: 166 - threshold: + 2015-01-01: 13_700 + 2016-01-01: 13_800 + 2017-01-01: 14_000 + 2018-01-01: 14_300 + 2019-01-01: 14_500 + 2020-01-01: 14_700 2021-01-01: 15_100 2022-01-01: 15_500 2023-01-01: 15_900 2024-01-01: 16_300 2025-01-01: 16_700 amount: + 2015-01-01: 190 + 2016-01-01: 191 + 2017-01-01: 191 + 2018-01-01: 193 + 2019-01-01: 172 + 2020-01-01: 173 2021-01-01: 174 2022-01-01: 173 2023-01-01: 174 2025-01-01: 173 - threshold: + 2015-01-01: 13_800 + 2016-01-01: 13_900 + 2017-01-01: 14_100 + 2018-01-01: 14_400 + 2019-01-01: 14_600 + 2020-01-01: 14_800 2021-01-01: 15_200 2022-01-01: 15_600 2023-01-01: 16_000 2024-01-01: 16_400 2025-01-01: 16_800 amount: + 2015-01-01: 198 + 2016-01-01: 198 + 2017-01-01: 198 + 2018-01-01: 200 + 2019-01-01: 179 + 2020-01-01: 180 2021-01-01: 181 2022-01-01: 180 2023-01-01: 181 2025-01-01: 180 - threshold: + 2015-01-01: 13_900 + 2016-01-01: 14_000 + 2017-01-01: 14_200 + 2018-01-01: 14_500 + 2019-01-01: 14_700 + 2020-01-01: 14_900 2021-01-01: 15_300 2022-01-01: 15_700 2023-01-01: 16_100 2024-01-01: 16_500 2025-01-01: 16_900 amount: + 2015-01-01: 205 + 2016-01-01: 205 + 2017-01-01: 206 + 2018-01-01: 207 + 2019-01-01: 186 + 2020-01-01: 187 2021-01-01: 188 2022-01-01: 187 2023-01-01: 188 2025-01-01: 187 - threshold: + 2015-01-01: 14_000 + 2016-01-01: 14_100 + 2017-01-01: 14_300 + 2018-01-01: 14_600 + 2019-01-01: 14_800 + 2020-01-01: 15_000 2021-01-01: 15_400 2022-01-01: 15_800 2023-01-01: 16_200 2024-01-01: 16_600 2025-01-01: 17_000 amount: + 2015-01-01: 212 + 2016-01-01: 213 + 2017-01-01: 213 + 2018-01-01: 215 + 2019-01-01: 193 + 2020-01-01: 194 2021-01-01: 195 2022-01-01: 194 2023-01-01: 195 2025-01-01: 194 - threshold: + 2015-01-01: 14_100 + 2016-01-01: 14_200 + 2017-01-01: 14_400 + 2018-01-01: 14_700 + 2019-01-01: 14_900 + 2020-01-01: 15_100 2021-01-01: 15_500 2022-01-01: 15_900 2023-01-01: 16_300 2024-01-01: 16_700 2025-01-01: 17_100 amount: + 2015-01-01: 220 + 2016-01-01: 220 + 2017-01-01: 221 + 2018-01-01: 222 + 2019-01-01: .inf + 2020-01-01: 201 2021-01-01: 202 2022-01-01: 201 2023-01-01: 202 2025-01-01: 201 - threshold: + 2015-01-01: 14_200 + 2016-01-01: 14_300 + 2017-01-01: 14_500 + 2018-01-01: 14_800 + 2019-01-01: .inf + 2020-01-01: 15_200 2021-01-01: 15_600 2022-01-01: 16_000 2023-01-01: 16_400 2024-01-01: 16_800 2025-01-01: 17_200 amount: + 2015-01-01: 227 + 2016-01-01: 228 + 2017-01-01: 228 + 2018-01-01: 230 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 209 2022-01-01: .inf 2023-01-01: 209 2025-01-01: 208 - threshold: + 2015-01-01: 14_300 + 2016-01-01: 14_400 + 2017-01-01: 14_600 + 2018-01-01: 14_900 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 15_700 2022-01-01: .inf 2023-01-01: 16_500 2024-01-01: 16_900 2025-01-01: 17_300 amount: + 2015-01-01: 235 + 2016-01-01: 235 + 2017-01-01: 235 + 2018-01-01: 237 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: .inf 2023-01-01: .inf 2024-01-01: 216 2025-01-01: 215 - threshold: + 2015-01-01: 14_400 + 2016-01-01: 14_500 + 2017-01-01: 14_700 + 2018-01-01: 15_000 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 17_000 2024-01-01: 17_000 2025-01-01: 17_400 amount: + 2015-01-01: 242 + 2016-01-01: 242 + 2017-01-01: 243 + 2018-01-01: 244 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2024-01-01: .inf 2025-01-01: 222 - threshold: + 2015-01-01: 14_500 + 2016-01-01: 14_600 + 2017-01-01: 14_800 + 2018-01-01: 15_100 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 17_500 2025-01-01: 17_500 amount: + 2015-01-01: 249 + 2016-01-01: 250 + 2017-01-01: 250 + 2018-01-01: 252 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2025-01-01: .inf + - threshold: + 2015-01-01: 14_600 + 2016-01-01: 14_700 + 2017-01-01: 14_900 + 2018-01-01: 15_200 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 257 + 2016-01-01: 257 + 2017-01-01: 258 + 2018-01-01: 259 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 14_700 + 2016-01-01: 14_800 + 2017-01-01: 15_000 + 2018-01-01: 15_300 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 264 + 2016-01-01: 265 + 2017-01-01: 265 + 2018-01-01: 267 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 14_800 + 2016-01-01: 14_900 + 2017-01-01: 15_100 + 2018-01-01: 15_400 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 272 + 2016-01-01: 273 + 2017-01-01: 272 + 2018-01-01: 274 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 14_900 + 2016-01-01: 15_000 + 2017-01-01: 15_200 + 2018-01-01: 15_500 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 280 + 2016-01-01: 281 + 2017-01-01: 280 + 2018-01-01: 281 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 15_000 + 2016-01-01: 15_100 + 2017-01-01: 15_300 + 2018-01-01: 15_600 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 288 + 2016-01-01: 289 + 2017-01-01: 288 + 2018-01-01: 289 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 15_100 + 2016-01-01: 15_200 + 2017-01-01: 15_400 + 2018-01-01: 15_700 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 296 + 2018-01-01: 298 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 15_500 + 2018-01-01: 15_800 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 306 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 15_900 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: .inf + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 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 132c1b91abc..bd927a0a35c 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 @@ -7,6 +7,18 @@ metadata: propagate_metadata_to_children: true label: Arkansas low income tax table surviving spouse amount no or one dependent reference: + - title: Arkansas Income Tax Instructions, 2015, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2016, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2017, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2018, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2019, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + - title: Arkansas Income Tax Instructions, 2020, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables @@ -21,516 +33,1180 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: + 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 amount: + 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 - threshold: + 2015-01-01: 16_553 + 2016-01-01: 16_686 + 2017-01-01: 17_018 + 2018-01-01: 17_430 + 2019-01-01: 17_761 + 2020-01-01: 18_020 2021-01-01: 18_560 2022-01-01: 19_117 2023-01-01: 19_691 2024-01-01: 20_282 2025-01-01: 20_820 amount: + 2015-01-01: 71 + 2016-01-01: 72 + 2017-01-01: 74 + 2018-01-01: 76 + 2019-01-01: 58 + 2020-01-01: 59 2021-01-01: 62 2023-01-01: 64 2024-01-01: 65 2025-01-01: 67 - threshold: + 2015-01-01: 16_600 + 2016-01-01: 16_700 + 2017-01-01: 17_100 + 2018-01-01: 17_500 + 2019-01-01: 17_800 + 2020-01-01: 18_100 2021-01-01: 18_600 2022-01-01: 19_200 2023-01-01: 19_700 2024-01-01: 20_300 2025-01-01: 20_900 amount: + 2015-01-01: 81 + 2016-01-01: 83 + 2017-01-01: 85 + 2018-01-01: 86 + 2019-01-01: 67 + 2020-01-01: 69 2021-01-01: 71 2022-01-01: 72 2023-01-01: 73 2024-01-01: 75 2025-01-01: 77 - threshold: + 2015-01-01: 16_700 + 2016-01-01: 16_800 + 2017-01-01: 17_200 + 2018-01-01: 17_600 + 2019-01-01: 17_900 + 2020-01-01: 18_200 2021-01-01: 18_700 2022-01-01: 19_300 2023-01-01: 19_800 2024-01-01: 20_400 2025-01-01: 21_000 amount: + 2015-01-01: 92 + 2016-01-01: 93 + 2017-01-01: 95 + 2018-01-01: 96 + 2019-01-01: 77 + 2020-01-01: 78 2021-01-01: 81 2023-01-01: 82 2024-01-01: 84 2025-01-01: 86 - threshold: + 2015-01-01: 16_800 + 2016-01-01: 16_900 + 2017-01-01: 17_300 + 2018-01-01: 17_700 + 2019-01-01: 18_000 + 2020-01-01: 18_300 2021-01-01: 18_800 2022-01-01: 19_400 2023-01-01: 19_900 2024-01-01: 20_500 2025-01-01: 21_100 amount: + 2015-01-01: 102 + 2016-01-01: 104 + 2017-01-01: 106 + 2018-01-01: 107 + 2019-01-01: 86 + 2020-01-01: 88 2021-01-01: 90 2023-01-01: 92 2024-01-01: 93 2025-01-01: 95 - threshold: + 2015-01-01: 16_900 + 2016-01-01: 17_000 + 2017-01-01: 17_400 + 2018-01-01: 17_800 + 2019-01-01: 18_100 + 2020-01-01: 18_400 2021-01-01: 18_900 2022-01-01: 19_500 2023-01-01: 20_000 2024-01-01: 20_600 2025-01-01: 21_200 amount: + 2015-01-01: 113 + 2016-01-01: 114 + 2017-01-01: 116 + 2018-01-01: 117 + 2019-01-01: 96 + 2020-01-01: 97 2021-01-01: 99 2022-01-01: 100 2023-01-01: 101 2024-01-01: 103 2025-01-01: 105 - threshold: + 2015-01-01: 17_000 + 2016-01-01: 17_100 + 2017-01-01: 17_500 + 2018-01-01: 17_900 + 2019-01-01: 18_200 + 2020-01-01: 18_500 2021-01-01: 19_000 2022-01-01: 19_600 2023-01-01: 20_100 2024-01-01: 20_700 2025-01-01: 21_300 amount: + 2015-01-01: 123 + 2016-01-01: 124 + 2017-01-01: 126 + 2018-01-01: 128 + 2019-01-01: 105 + 2020-01-01: 106 2021-01-01: 109 2023-01-01: 111 2024-01-01: 112 2025-01-01: 114 - threshold: + 2015-01-01: 17_100 + 2016-01-01: 17_200 + 2017-01-01: 17_600 + 2018-01-01: 18_000 + 2019-01-01: 18_300 + 2020-01-01: 18_600 2021-01-01: 19_100 2022-01-01: 19_700 2023-01-01: 20_200 2024-01-01: 20_800 2025-01-01: 21_400 amount: + 2015-01-01: 133 + 2016-01-01: 135 + 2017-01-01: 137 + 2018-01-01: 138 + 2019-01-01: 114 + 2020-01-01: 116 2021-01-01: 118 2022-01-01: 119 2023-01-01: 120 2024-01-01: 122 2025-01-01: 124 - threshold: + 2015-01-01: 17_200 + 2016-01-01: 17_300 + 2017-01-01: 17_700 + 2018-01-01: 18_100 + 2019-01-01: 18_400 + 2020-01-01: 18_700 2021-01-01: 19_200 2022-01-01: 19_800 2023-01-01: 20_300 2024-01-01: 20_900 2025-01-01: 21_500 amount: + 2015-01-01: 144 + 2016-01-01: 145 + 2017-01-01: 147 + 2018-01-01: 148 + 2019-01-01: 124 + 2020-01-01: 125 2021-01-01: 128 2023-01-01: 129 2024-01-01: 131 2025-01-01: 133 - threshold: + 2015-01-01: 17_300 + 2016-01-01: 17_400 + 2017-01-01: 17_800 + 2018-01-01: 18_200 + 2019-01-01: 18_500 + 2020-01-01: 18_800 2021-01-01: 19_300 2022-01-01: 19_900 2023-01-01: 20_400 2024-01-01: 21_000 2025-01-01: 21_600 amount: + 2015-01-01: 154 + 2016-01-01: 156 + 2017-01-01: 158 + 2018-01-01: 159 + 2019-01-01: 133 + 2020-01-01: 135 2021-01-01: 137 2023-01-01: 139 2024-01-01: 140 2025-01-01: 142 - threshold: + 2015-01-01: 17_400 + 2016-01-01: 17_500 + 2017-01-01: 17_900 + 2018-01-01: 18_300 + 2019-01-01: 18_600 + 2020-01-01: 18_900 2021-01-01: 19_400 2022-01-01: 20_000 2023-01-01: 20_500 2024-01-01: 21_100 2025-01-01: 21_700 amount: + 2015-01-01: 165 + 2016-01-01: 166 + 2017-01-01: 168 + 2018-01-01: 169 + 2019-01-01: 143 + 2020-01-01: 144 2021-01-01: 146 2022-01-01: 147 2023-01-01: 148 2024-01-01: 150 2025-01-01: 152 - threshold: + 2015-01-01: 17_500 + 2016-01-01: 17_600 + 2017-01-01: 18_000 + 2018-01-01: 18_400 + 2019-01-01: 18_700 + 2020-01-01: 19_000 2021-01-01: 19_500 2022-01-01: 20_100 2023-01-01: 20_600 2024-01-01: 21_200 2025-01-01: 21_800 amount: + 2015-01-01: 175 + 2016-01-01: 176 + 2017-01-01: 178 + 2018-01-01: 180 + 2019-01-01: 152 + 2020-01-01: 153 2021-01-01: 156 2023-01-01: 158 2024-01-01: 159 2025-01-01: 161 - threshold: + 2015-01-01: 17_600 + 2016-01-01: 17_700 + 2017-01-01: 18_100 + 2018-01-01: 18_500 + 2019-01-01: 18_800 + 2020-01-01: 19_100 2021-01-01: 19_600 2022-01-01: 20_200 2023-01-01: 20_700 2024-01-01: 21_300 2025-01-01: 21_900 amount: + 2015-01-01: 185 + 2016-01-01: 187 + 2017-01-01: 189 + 2018-01-01: 190 + 2019-01-01: 161 + 2020-01-01: 163 2021-01-01: 165 2022-01-01: 166 2023-01-01: 167 2024-01-01: 169 2025-01-01: 171 - threshold: + 2015-01-01: 17_700 + 2016-01-01: 17_800 + 2017-01-01: 18_200 + 2018-01-01: 18_600 + 2019-01-01: 18_900 + 2020-01-01: 19_200 2021-01-01: 19_700 2022-01-01: 20_300 2023-01-01: 20_800 2024-01-01: 21_400 2025-01-01: 22_000 amount: + 2015-01-01: 196 + 2016-01-01: 197 + 2017-01-01: 199 + 2018-01-01: 200 + 2019-01-01: 171 + 2020-01-01: 172 2021-01-01: 175 2023-01-01: 176 2024-01-01: 178 2025-01-01: 180 - threshold: + 2015-01-01: 17_800 + 2016-01-01: 17_900 + 2017-01-01: 18_300 + 2018-01-01: 18_700 + 2019-01-01: 19_000 + 2020-01-01: 19_300 2021-01-01: 19_800 2022-01-01: 20_400 2023-01-01: 20_900 2024-01-01: 21_500 2025-01-01: 22_100 amount: + 2015-01-01: 206 + 2016-01-01: 208 + 2017-01-01: 210 + 2018-01-01: 211 + 2019-01-01: 180 + 2020-01-01: 182 2021-01-01: 184 2023-01-01: 186 2024-01-01: 187 2025-01-01: 189 - threshold: + 2015-01-01: 17_900 + 2016-01-01: 18_000 + 2017-01-01: 18_400 + 2018-01-01: 18_800 + 2019-01-01: 19_100 + 2020-01-01: 19_400 2021-01-01: 19_900 2022-01-01: 20_500 2023-01-01: 21_000 2024-01-01: 21_600 2025-01-01: 22_200 amount: + 2015-01-01: 217 + 2016-01-01: 218 + 2017-01-01: 220 + 2018-01-01: 221 + 2019-01-01: 190 + 2020-01-01: 191 2021-01-01: 193 2022-01-01: 194 2023-01-01: 195 2024-01-01: 197 2025-01-01: 199 - threshold: + 2015-01-01: 18_000 + 2016-01-01: 18_100 + 2017-01-01: 18_500 + 2018-01-01: 18_900 + 2019-01-01: 19_200 + 2020-01-01: 19_500 2021-01-01: 20_000 2022-01-01: 20_600 2023-01-01: 21_100 2024-01-01: 21_700 2025-01-01: 22_300 amount: + 2015-01-01: 227 + 2016-01-01: 228 + 2017-01-01: 230 + 2018-01-01: 232 + 2019-01-01: 199 + 2020-01-01: 200 2021-01-01: 203 2023-01-01: 205 2024-01-01: 206 2025-01-01: 208 - threshold: + 2015-01-01: 18_100 + 2016-01-01: 18_200 + 2017-01-01: 18_600 + 2018-01-01: 19_000 + 2019-01-01: 19_300 + 2020-01-01: 19_600 2021-01-01: 20_100 2022-01-01: 20_700 2023-01-01: 21_200 2024-01-01: 21_800 2025-01-01: 22_400 amount: + 2015-01-01: 237 + 2016-01-01: 239 + 2017-01-01: 241 + 2018-01-01: 242 + 2019-01-01: 208 + 2020-01-01: 210 2021-01-01: 212 2022-01-01: 213 2023-01-01: 214 2024-01-01: 216 2025-01-01: 218 - threshold: + 2015-01-01: 18_200 + 2016-01-01: 18_300 + 2017-01-01: 18_700 + 2018-01-01: 19_100 + 2019-01-01: 19_400 + 2020-01-01: 19_700 2021-01-01: 20_200 2022-01-01: 20_800 2023-01-01: 21_300 2024-01-01: 21_900 2025-01-01: 22_500 amount: + 2015-01-01: 248 + 2016-01-01: 249 + 2017-01-01: 251 + 2018-01-01: 252 + 2019-01-01: 218 + 2020-01-01: 219 2021-01-01: 222 2023-01-01: 223 2024-01-01: 225 2025-01-01: 227 - threshold: + 2015-01-01: 18_300 + 2016-01-01: 18_400 + 2017-01-01: 18_800 + 2018-01-01: 19_200 + 2019-01-01: 19_500 + 2020-01-01: 19_800 2021-01-01: 20_300 2022-01-01: 20_900 2023-01-01: 21_400 2024-01-01: 22_000 2025-01-01: 22_600 amount: + 2015-01-01: 258 + 2016-01-01: 260 + 2017-01-01: 262 + 2018-01-01: 263 + 2019-01-01: 227 + 2020-01-01: 229 2021-01-01: 231 2023-01-01: 233 2024-01-01: 234 2025-01-01: 236 - threshold: + 2015-01-01: 18_400 + 2016-01-01: 18_500 + 2017-01-01: 18_900 + 2018-01-01: 19_300 + 2019-01-01: 19_600 + 2020-01-01: 19_900 2021-01-01: 20_400 2022-01-01: 21_000 2023-01-01: 21_500 2024-01-01: 22_100 2025-01-01: 22_700 amount: + 2015-01-01: 269 + 2016-01-01: 270 + 2017-01-01: 272 + 2018-01-01: 273 + 2019-01-01: 237 + 2020-01-01: 238 2021-01-01: 240 2022-01-01: 241 2023-01-01: 242 2024-01-01: 244 2025-01-01: 246 - threshold: + 2015-01-01: 18_500 + 2016-01-01: 18_600 + 2017-01-01: 19_000 + 2018-01-01: 19_400 + 2019-01-01: 19_700 + 2020-01-01: 20_000 2021-01-01: 20_500 2022-01-01: 21_100 2023-01-01: 21_600 2024-01-01: 22_200 2025-01-01: 22_800 amount: + 2015-01-01: 279 + 2016-01-01: 280 + 2017-01-01: 282 + 2018-01-01: 284 + 2019-01-01: 246 + 2020-01-01: 247 2021-01-01: 250 2023-01-01: 252 2024-01-01: 253 2025-01-01: 255 - threshold: + 2015-01-01: 18_600 + 2016-01-01: 18_700 + 2017-01-01: 19_100 + 2018-01-01: 19_500 + 2019-01-01: 19_800 + 2020-01-01: 20_100 2021-01-01: 20_600 2022-01-01: 21_200 2023-01-01: 21_700 2024-01-01: 22_300 2025-01-01: 22_900 amount: + 2015-01-01: 289 + 2016-01-01: 291 + 2017-01-01: 293 + 2018-01-01: 294 + 2019-01-01: 255 + 2020-01-01: 257 2021-01-01: 259 2022-01-01: 260 2023-01-01: 261 2024-01-01: 263 2025-01-01: 265 - threshold: + 2015-01-01: 18_700 + 2016-01-01: 18_800 + 2017-01-01: 19_200 + 2018-01-01: 19_600 + 2019-01-01: 19_900 + 2020-01-01: 20_200 2021-01-01: 20_700 2022-01-01: 21_300 2023-01-01: 21_800 2024-01-01: 22_400 2025-01-01: 23_000 amount: + 2015-01-01: 300 + 2016-01-01: 301 + 2017-01-01: 303 + 2018-01-01: 304 + 2019-01-01: 265 + 2020-01-01: 266 2021-01-01: 269 2023-01-01: 270 2024-01-01: 272 2025-01-01: 274 - threshold: + 2015-01-01: 18_800 + 2016-01-01: 18_900 + 2017-01-01: 19_300 + 2018-01-01: 19_700 + 2019-01-01: 20_000 + 2020-01-01: 20_300 2021-01-01: 20_800 2022-01-01: 21_400 2023-01-01: 21_900 2024-01-01: 22_500 2025-01-01: 23_100 amount: + 2015-01-01: 310 + 2016-01-01: 312 + 2017-01-01: 314 + 2018-01-01: 315 + 2019-01-01: 274 + 2020-01-01: 276 2021-01-01: 278 2023-01-01: 280 2024-01-01: 281 2025-01-01: 283 - threshold: + 2015-01-01: 18_900 + 2016-01-01: 19_000 + 2017-01-01: 19_400 + 2018-01-01: 19_800 + 2019-01-01: 20_100 + 2020-01-01: 20_400 2021-01-01: 20_900 2022-01-01: 21_500 2023-01-01: 22_000 2024-01-01: 22_600 2025-01-01: 23_200 amount: + 2015-01-01: 321 + 2016-01-01: 322 + 2017-01-01: 324 + 2018-01-01: 325 + 2019-01-01: 284 + 2020-01-01: 285 2021-01-01: 287 2022-01-01: 288 2023-01-01: 289 2024-01-01: 291 2025-01-01: 293 - threshold: + 2015-01-01: 19_000 + 2016-01-01: 19_100 + 2017-01-01: 19_500 + 2018-01-01: 19_900 + 2019-01-01: 20_200 + 2020-01-01: 20_500 2021-01-01: 21_000 2022-01-01: 21_600 2023-01-01: 22_100 2024-01-01: 22_700 2025-01-01: 23_300 amount: + 2015-01-01: 331 + 2016-01-01: 332 + 2017-01-01: 334 + 2018-01-01: 336 + 2019-01-01: 293 + 2020-01-01: 294 2021-01-01: 297 2023-01-01: 299 2024-01-01: 300 2025-01-01: 302 - threshold: + 2015-01-01: 19_100 + 2016-01-01: 19_200 + 2017-01-01: 19_600 + 2018-01-01: 20_000 + 2019-01-01: 20_300 + 2020-01-01: 20_600 2021-01-01: 21_100 2022-01-01: 21_700 2023-01-01: 22_200 2024-01-01: 22_800 2025-01-01: 23_400 amount: + 2015-01-01: 341 + 2016-01-01: 343 + 2017-01-01: 345 + 2018-01-01: 346 + 2019-01-01: 302 + 2020-01-01: 304 2021-01-01: 306 2022-01-01: 307 2023-01-01: 308 2024-01-01: 310 2025-01-01: 312 - threshold: + 2015-01-01: 19_200 + 2016-01-01: 19_300 + 2017-01-01: 19_700 + 2018-01-01: 20_100 + 2019-01-01: 20_400 + 2020-01-01: 20_700 2021-01-01: 21_200 2022-01-01: 21_800 2023-01-01: 22_300 2024-01-01: 22_900 2025-01-01: 23_500 amount: + 2015-01-01: 352 + 2016-01-01: 353 + 2017-01-01: 355 + 2018-01-01: 356 + 2019-01-01: 312 + 2020-01-01: 313 2021-01-01: 316 2023-01-01: 317 2024-01-01: 319 2025-01-01: 321 - threshold: + 2015-01-01: 19_300 + 2016-01-01: 19_400 + 2017-01-01: 19_800 + 2018-01-01: 20_200 + 2019-01-01: 20_500 + 2020-01-01: 20_800 2021-01-01: 21_300 2022-01-01: 21_900 2023-01-01: 22_400 2024-01-01: 23_000 2025-01-01: 23_600 amount: + 2015-01-01: 362 + 2016-01-01: 364 + 2017-01-01: 366 + 2018-01-01: 367 + 2019-01-01: 321 + 2020-01-01: 323 2021-01-01: 325 2023-01-01: 327 2024-01-01: 328 2025-01-01: 330 - threshold: + 2015-01-01: 19_400 + 2016-01-01: 19_500 + 2017-01-01: 19_900 + 2018-01-01: 20_300 + 2019-01-01: 20_600 + 2020-01-01: 20_900 2021-01-01: 21_400 2022-01-01: 22_000 2023-01-01: 22_500 2024-01-01: 23_100 2025-01-01: 23_700 amount: + 2015-01-01: 373 + 2016-01-01: 374 + 2017-01-01: 376 + 2018-01-01: 377 + 2019-01-01: 331 + 2020-01-01: 332 2021-01-01: 334 2022-01-01: 335 2023-01-01: 336 2024-01-01: 338 2025-01-01: 340 - threshold: + 2015-01-01: 19_500 + 2016-01-01: 19_600 + 2017-01-01: 20_000 + 2018-01-01: 20_400 + 2019-01-01: 20_700 + 2020-01-01: 21_000 2021-01-01: 21_500 2022-01-01: 22_100 2023-01-01: 22_600 2024-01-01: 23_200 2025-01-01: 23_800 amount: + 2015-01-01: 383 + 2016-01-01: 384 + 2017-01-01: 386 + 2018-01-01: 388 + 2019-01-01: 340 + 2020-01-01: 341 2021-01-01: 344 2023-01-01: 346 2024-01-01: 347 2025-01-01: 349 - threshold: + 2015-01-01: 19_600 + 2016-01-01: 19_700 + 2017-01-01: 20_100 + 2018-01-01: 20_500 + 2019-01-01: 20_800 + 2020-01-01: 21_100 2021-01-01: 21_600 2022-01-01: 22_200 2023-01-01: 22_700 2024-01-01: 23_300 2025-01-01: 23_900 amount: + 2015-01-01: 393 + 2016-01-01: 395 + 2017-01-01: 397 + 2018-01-01: 398 + 2019-01-01: 349 + 2020-01-01: 351 2021-01-01: 353 2022-01-01: 354 2023-01-01: 355 2024-01-01: 357 2025-01-01: 359 - threshold: + 2015-01-01: 19_700 + 2016-01-01: 19_800 + 2017-01-01: 20_200 + 2018-01-01: 20_600 + 2019-01-01: 20_900 + 2020-01-01: 21_200 2021-01-01: 21_700 2022-01-01: 22_300 2023-01-01: 22_800 2024-01-01: 23_400 2025-01-01: 24_000 amount: + 2015-01-01: 404 + 2016-01-01: 405 + 2017-01-01: 407 + 2018-01-01: 408 + 2019-01-01: 359 + 2020-01-01: 360 2021-01-01: 363 2023-01-01: 364 2024-01-01: 366 2025-01-01: 368 - threshold: + 2015-01-01: 19_800 + 2016-01-01: 19_900 + 2017-01-01: 20_300 + 2018-01-01: 20_700 + 2019-01-01: 21_000 + 2020-01-01: 21_300 2021-01-01: 21_800 2022-01-01: 22_400 2023-01-01: 22_900 2024-01-01: 23_500 2025-01-01: 24_100 amount: + 2015-01-01: 414 + 2016-01-01: 416 + 2017-01-01: 418 + 2018-01-01: 419 + 2019-01-01: 368 + 2020-01-01: 370 2021-01-01: 372 2023-01-01: 374 2024-01-01: 375 2025-01-01: 377 - threshold: + 2015-01-01: 19_900 + 2016-01-01: 20_000 + 2017-01-01: 20_400 + 2018-01-01: 20_800 + 2019-01-01: 21_100 + 2020-01-01: 21_400 2021-01-01: 21_900 2022-01-01: 22_500 2023-01-01: 23_000 2024-01-01: 23_600 2025-01-01: 24_200 amount: + 2015-01-01: 425 + 2016-01-01: 426 + 2017-01-01: 428 + 2018-01-01: 429 + 2019-01-01: 378 + 2020-01-01: 379 2021-01-01: 381 2022-01-01: 382 2023-01-01: 383 2024-01-01: 385 2025-01-01: 387 - threshold: + 2015-01-01: 20_000 + 2016-01-01: 20_100 + 2017-01-01: 20_500 + 2018-01-01: 20_900 + 2019-01-01: 21_200 + 2020-01-01: 21_500 2021-01-01: 22_000 2022-01-01: 22_600 2023-01-01: 23_100 2024-01-01: 23_700 2025-01-01: 24_300 amount: + 2015-01-01: 435 + 2016-01-01: 436 + 2017-01-01: 438 + 2018-01-01: 440 + 2019-01-01: 387 + 2020-01-01: 388 2021-01-01: 391 2023-01-01: 393 2024-01-01: 394 2025-01-01: 396 - threshold: + 2015-01-01: 20_100 + 2016-01-01: 20_200 + 2017-01-01: 20_600 + 2018-01-01: 21_000 + 2019-01-01: 21_300 + 2020-01-01: 21_600 2021-01-01: 22_100 2022-01-01: 22_700 2023-01-01: 23_200 2024-01-01: 23_800 2025-01-01: 24_400 amount: + 2015-01-01: 445 + 2016-01-01: 447 + 2017-01-01: 449 + 2018-01-01: 450 + 2019-01-01: 396 + 2020-01-01: 398 2021-01-01: 400 2022-01-01: 401 2023-01-01: 402 2024-01-01: 404 2025-01-01: 406 - threshold: + 2015-01-01: 20_200 + 2016-01-01: 20_300 + 2017-01-01: 20_700 + 2018-01-01: 21_100 + 2019-01-01: 21_400 + 2020-01-01: 21_700 2021-01-01: 22_200 2022-01-01: 22_800 2023-01-01: 23_300 2024-01-01: 23_900 2025-01-01: 24_500 amount: + 2015-01-01: 456 + 2016-01-01: 457 + 2017-01-01: 459 + 2018-01-01: 460 + 2019-01-01: 406 + 2020-01-01: 407 2021-01-01: 410 2023-01-01: 411 2024-01-01: 413 2025-01-01: 415 - threshold: + 2015-01-01: 20_300 + 2016-01-01: 20_400 + 2017-01-01: 20_800 + 2018-01-01: 21_200 + 2019-01-01: 21_500 + 2020-01-01: 21_800 2021-01-01: 22_300 2022-01-01: 22_900 2023-01-01: 23_400 2024-01-01: 24_000 2025-01-01: 24_600 amount: + 2015-01-01: 466 + 2016-01-01: 468 + 2017-01-01: 470 + 2018-01-01: 471 + 2019-01-01: 415 + 2020-01-01: 417 2021-01-01: 419 2023-01-01: 421 2024-01-01: 422 2025-01-01: 424 - threshold: + 2015-01-01: 20_400 + 2016-01-01: 20_500 + 2017-01-01: 20_900 + 2018-01-01: 21_300 + 2019-01-01: 21_600 + 2020-01-01: 21_900 2021-01-01: 22_400 2022-01-01: 23_000 2023-01-01: 23_500 2024-01-01: 24_100 2025-01-01: 24_700 amount: + 2015-01-01: 477 + 2016-01-01: 478 + 2017-01-01: 480 + 2018-01-01: 481 + 2019-01-01: .inf + 2020-01-01: 426 2021-01-01: 428 2022-01-01: 429 2023-01-01: 430 2024-01-01: 432 2025-01-01: 434 - threshold: + 2015-01-01: 20_500 + 2016-01-01: 20_600 + 2017-01-01: 21_000 + 2018-01-01: 21_400 + 2019-01-01: .inf + 2020-01-01: 22_000 2021-01-01: 22_500 2022-01-01: 23_100 2023-01-01: 23_600 2024-01-01: 24_200 2025-01-01: 24_800 amount: + 2015-01-01: 487 + 2016-01-01: 488 + 2017-01-01: 490 + 2018-01-01: 492 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 438 2023-01-01: 440 2024-01-01: 441 2025-01-01: 443 - threshold: + 2015-01-01: 20_600 + 2016-01-01: 20_700 + 2017-01-01: 21_100 + 2018-01-01: 21_500 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 22_600 2022-01-01: 23_200 2023-01-01: 23_700 2024-01-01: 24_300 2025-01-01: 24_900 amount: + 2015-01-01: 497 + 2016-01-01: 499 + 2017-01-01: 501 + 2018-01-01: 502 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: 448 2023-01-01: 449 2024-01-01: 451 2025-01-01: 453 - threshold: + 2015-01-01: 20_700 + 2016-01-01: 20_800 + 2017-01-01: 21_200 + 2018-01-01: 21_600 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: 23_300 2023-01-01: 23_800 2024-01-01: 24_400 2025-01-01: 25_000 amount: + 2015-01-01: 508 + 2016-01-01: 509 + 2017-01-01: 511 + 2018-01-01: 512 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2022-01-01: .inf 2023-01-01: 458 2024-01-01: 460 2025-01-01: 462 - threshold: + 2015-01-01: 20_800 + 2016-01-01: 20_900 + 2017-01-01: 21_300 + 2018-01-01: 21_700 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 23_900 2024-01-01: 24_500 2025-01-01: 25_100 amount: + 2015-01-01: 518 + 2016-01-01: 520 + 2017-01-01: 522 + 2018-01-01: 523 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2024-01-01: 469 2025-01-01: 471 - threshold: + 2015-01-01: 20_900 + 2016-01-01: 21_000 + 2017-01-01: 21_400 + 2018-01-01: 21_800 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 24_600 2024-01-01: 24_600 2025-01-01: 25_200 amount: + 2015-01-01: 529 + 2016-01-01: 530 + 2017-01-01: 532 + 2018-01-01: 533 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2024-01-01: .inf 2025-01-01: 481 - threshold: + 2015-01-01: 21_000 + 2016-01-01: 21_100 + 2017-01-01: 21_500 + 2018-01-01: 21_900 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 25_300 2025-01-01: 25_300 amount: + 2015-01-01: 539 + 2016-01-01: 540 + 2017-01-01: 542 + 2018-01-01: 544 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2025-01-01: .inf + - threshold: + 2015-01-01: 21_100 + 2016-01-01: 21_200 + 2017-01-01: 21_600 + 2018-01-01: 22_000 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 549 + 2016-01-01: 551 + 2017-01-01: 553 + 2018-01-01: 554 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 21_200 + 2016-01-01: 21_300 + 2017-01-01: 21_700 + 2018-01-01: 22_100 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 560 + 2016-01-01: 561 + 2017-01-01: 563 + 2018-01-01: 564 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 21_300 + 2016-01-01: 21_400 + 2017-01-01: 21_800 + 2018-01-01: 22_200 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 574 + 2018-01-01: 575 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 21_900 + 2018-01-01: 22_300 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 584 + 2018-01-01: 585 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 22_000 + 2018-01-01: 22_400 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 596 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 22_500 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: .inf + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 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 edd4d863e66..7ed905ceb97 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 @@ -7,6 +7,18 @@ metadata: propagate_metadata_to_children: true label: Arkansas low income tax table surviving spouse amount two or more dependents reference: + - title: Arkansas Income Tax Instructions, 2015, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2016, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2017, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=44 + - title: Arkansas Income Tax Instructions, 2018, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=2 + - title: Arkansas Income Tax Instructions, 2019, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=26 + - title: Arkansas Income Tax Instructions, 2020, Low Income Tax Tables + href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=26 - title: Arkansas Code § 26-51-301, Individuals exempt from taxation or qualifying for the low-income tax credit href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-3/section-26-51-301/ - title: Arkansas Income Tax Instructions, 2022, Low Income Tax Tables @@ -21,491 +33,1103 @@ metadata: href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf#page=2 brackets: - threshold: + 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 amount: + 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 - threshold: + 2015-01-01: 19_733 + 2016-01-01: 19_891 + 2017-01-01: 20_286 + 2018-01-01: 20_777 + 2019-01-01: 21_172 + 2020-01-01: 21_481 2021-01-01: 22_125 2022-01-01: 22_789 2023-01-01: 23_472 2024-01-01: 24_200 2025-01-01: 24_818 amount: + 2015-01-01: 99 + 2016-01-01: 100 + 2017-01-01: 102 + 2018-01-01: 105 + 2019-01-01: 81 + 2020-01-01: 83 2021-01-01: 86 2023-01-01: 89 2024-01-01: 92 2025-01-01: 94 - threshold: + 2015-01-01: 19_800 + 2016-01-01: 19_900 + 2017-01-01: 20_300 + 2018-01-01: 20_800 + 2019-01-01: 21_200 + 2020-01-01: 21_500 2021-01-01: 22_200 2022-01-01: 22_800 2023-01-01: 23_500 2024-01-01: 24_200 2025-01-01: 24_900 amount: + 2015-01-01: 112 + 2016-01-01: 114 + 2017-01-01: 116 + 2018-01-01: 118 + 2019-01-01: 93 + 2020-01-01: 95 2021-01-01: 99 2022-01-01: 98 2023-01-01: 102 2024-01-01: 104 2025-01-01: 107 - threshold: + 2015-01-01: 19_900 + 2016-01-01: 20_000 + 2017-01-01: 20_400 + 2018-01-01: 20_900 + 2019-01-01: 21_300 + 2020-01-01: 21_600 2021-01-01: 22_300 2022-01-01: 22_900 2023-01-01: 23_600 2024-01-01: 24_300 2025-01-01: 25_000 amount: + 2015-01-01: 126 + 2016-01-01: 127 + 2017-01-01: 129 + 2018-01-01: 132 + 2019-01-01: 105 + 2020-01-01: 108 2021-01-01: 111 2022-01-01: 110 2023-01-01: 114 2024-01-01: 116 2025-01-01: 119 - threshold: + 2015-01-01: 20_000 + 2016-01-01: 20_100 + 2017-01-01: 20_500 + 2018-01-01: 21_000 + 2019-01-01: 21_400 + 2020-01-01: 21_700 2021-01-01: 22_400 2022-01-01: 23_000 2023-01-01: 23_700 2024-01-01: 24_400 2025-01-01: 25_100 amount: + 2015-01-01: 139 + 2016-01-01: 140 + 2017-01-01: 142 + 2018-01-01: 145 + 2019-01-01: 118 + 2020-01-01: 120 2021-01-01: 123 2023-01-01: 127 2024-01-01: 129 2025-01-01: 132 - threshold: + 2015-01-01: 20_100 + 2016-01-01: 20_200 + 2017-01-01: 20_600 + 2018-01-01: 21_100 + 2019-01-01: 21_500 + 2020-01-01: 21_800 2021-01-01: 22_500 2022-01-01: 23_100 2023-01-01: 23_800 2024-01-01: 24_500 2025-01-01: 25_200 amount: + 2015-01-01: 152 + 2016-01-01: 154 + 2017-01-01: 156 + 2018-01-01: 158 + 2019-01-01: 130 + 2020-01-01: 133 2021-01-01: 136 2022-01-01: 135 2023-01-01: 139 2024-01-01: 141 2025-01-01: 144 - threshold: + 2015-01-01: 20_200 + 2016-01-01: 20_300 + 2017-01-01: 20_700 + 2018-01-01: 21_200 + 2019-01-01: 21_600 + 2020-01-01: 21_900 2021-01-01: 22_600 2022-01-01: 23_200 2023-01-01: 23_900 2024-01-01: 24_600 2025-01-01: 25_300 amount: + 2015-01-01: 166 + 2016-01-01: 167 + 2017-01-01: 169 + 2018-01-01: 172 + 2019-01-01: 143 + 2020-01-01: 145 2021-01-01: 148 2023-01-01: 151 2024-01-01: 154 2025-01-01: 156 - threshold: + 2015-01-01: 20_300 + 2016-01-01: 20_400 + 2017-01-01: 20_800 + 2018-01-01: 21_300 + 2019-01-01: 21_700 + 2020-01-01: 22_000 2021-01-01: 22_700 2022-01-01: 23_300 2023-01-01: 24_000 2024-01-01: 24_700 2025-01-01: 25_400 amount: + 2015-01-01: 179 + 2016-01-01: 181 + 2017-01-01: 183 + 2018-01-01: 185 + 2019-01-01: 155 + 2020-01-01: 157 2021-01-01: 161 2022-01-01: 160 2023-01-01: 164 2024-01-01: 166 2025-01-01: 169 - threshold: + 2015-01-01: 20_400 + 2016-01-01: 20_500 + 2017-01-01: 20_900 + 2018-01-01: 21_400 + 2019-01-01: 21_800 + 2020-01-01: 22_100 2021-01-01: 22_800 2022-01-01: 23_400 2023-01-01: 24_100 2024-01-01: 24_800 2025-01-01: 25_500 amount: + 2015-01-01: 193 + 2016-01-01: 194 + 2017-01-01: 196 + 2018-01-01: 199 + 2019-01-01: 167 + 2020-01-01: 170 2021-01-01: 173 2022-01-01: 172 2023-01-01: 176 2024-01-01: 178 2025-01-01: 181 - threshold: + 2015-01-01: 20_500 + 2016-01-01: 20_600 + 2017-01-01: 21_000 + 2018-01-01: 21_500 + 2019-01-01: 21_900 + 2020-01-01: 22_200 2021-01-01: 22_900 2022-01-01: 23_500 2023-01-01: 24_200 2024-01-01: 24_900 2025-01-01: 25_600 amount: + 2015-01-01: 206 + 2016-01-01: 207 + 2017-01-01: 209 + 2018-01-01: 212 + 2019-01-01: 180 + 2020-01-01: 182 2021-01-01: 185 2022-01-01: 185 2023-01-01: 189 2024-01-01: 191 2025-01-01: 194 - threshold: + 2015-01-01: 20_600 + 2016-01-01: 20_700 + 2017-01-01: 21_100 + 2018-01-01: 21_600 + 2019-01-01: 22_000 + 2020-01-01: 22_300 2021-01-01: 23_000 2022-01-01: 23_600 2023-01-01: 24_300 2024-01-01: 25_000 2025-01-01: 25_700 amount: + 2015-01-01: 219 + 2016-01-01: 221 + 2017-01-01: 223 + 2018-01-01: 225 + 2019-01-01: 192 + 2020-01-01: 195 2021-01-01: 198 2022-01-01: 197 2023-01-01: 201 2024-01-01: 203 2025-01-01: 206 - threshold: + 2015-01-01: 20_700 + 2016-01-01: 20_800 + 2017-01-01: 21_200 + 2018-01-01: 21_700 + 2019-01-01: 22_100 + 2020-01-01: 22_400 2021-01-01: 23_100 2022-01-01: 23_700 2023-01-01: 24_400 2024-01-01: 25_100 2025-01-01: 25_800 amount: + 2015-01-01: 233 + 2016-01-01: 234 + 2017-01-01: 236 + 2018-01-01: 239 + 2019-01-01: 205 + 2020-01-01: 207 2021-01-01: 210 2023-01-01: 213 2024-01-01: 216 2025-01-01: 218 - threshold: + 2015-01-01: 20_800 + 2016-01-01: 20_900 + 2017-01-01: 21_300 + 2018-01-01: 21_800 + 2019-01-01: 22_200 + 2020-01-01: 22_500 2021-01-01: 23_200 2022-01-01: 23_800 2023-01-01: 24_500 2024-01-01: 25_200 2025-01-01: 25_900 amount: + 2015-01-01: 246 + 2016-01-01: 248 + 2017-01-01: 250 + 2018-01-01: 252 + 2019-01-01: 217 + 2020-01-01: 219 2021-01-01: 223 2022-01-01: 222 2023-01-01: 226 2024-01-01: 228 2025-01-01: 231 - threshold: + 2015-01-01: 20_900 + 2016-01-01: 21_000 + 2017-01-01: 21_400 + 2018-01-01: 21_900 + 2019-01-01: 22_300 + 2020-01-01: 22_600 2021-01-01: 23_300 2022-01-01: 23_900 2023-01-01: 24_600 2024-01-01: 25_300 2025-01-01: 26_000 amount: + 2015-01-01: 260 + 2016-01-01: 261 + 2017-01-01: 263 + 2018-01-01: 266 + 2019-01-01: 229 + 2020-01-01: 232 2021-01-01: 235 2022-01-01: 234 2023-01-01: 238 2024-01-01: 240 2025-01-01: 243 - threshold: + 2015-01-01: 21_000 + 2016-01-01: 21_100 + 2017-01-01: 21_500 + 2018-01-01: 22_000 + 2019-01-01: 22_400 + 2020-01-01: 22_700 2021-01-01: 23_400 2022-01-01: 24_000 2023-01-01: 24_700 2024-01-01: 25_400 2025-01-01: 26_100 amount: + 2015-01-01: 273 + 2016-01-01: 274 + 2017-01-01: 276 + 2018-01-01: 279 + 2019-01-01: 242 + 2020-01-01: 244 2021-01-01: 247 2023-01-01: 251 2024-01-01: 253 2025-01-01: 256 - threshold: + 2015-01-01: 21_100 + 2016-01-01: 21_200 + 2017-01-01: 21_600 + 2018-01-01: 22_100 + 2019-01-01: 22_500 + 2020-01-01: 22_800 2021-01-01: 23_500 2022-01-01: 24_100 2023-01-01: 24_800 2024-01-01: 25_500 2025-01-01: 26_200 amount: + 2015-01-01: 286 + 2016-01-01: 288 + 2017-01-01: 290 + 2018-01-01: 292 + 2019-01-01: 254 + 2020-01-01: 257 2021-01-01: 260 2022-01-01: 259 2023-01-01: 263 2024-01-01: 265 2025-01-01: 268 - threshold: + 2015-01-01: 21_200 + 2016-01-01: 21_300 + 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_200 2023-01-01: 24_900 2024-01-01: 25_600 2025-01-01: 26_300 amount: + 2015-01-01: 300 + 2016-01-01: 301 + 2017-01-01: 303 + 2018-01-01: 306 + 2019-01-01: 267 + 2020-01-01: 269 2021-01-01: 272 2023-01-01: 275 2024-01-01: 278 2025-01-01: 280 - threshold: + 2015-01-01: 21_300 + 2016-01-01: 21_400 + 2017-01-01: 21_800 + 2018-01-01: 22_300 + 2019-01-01: 22_700 + 2020-01-01: 23_000 2021-01-01: 23_700 2022-01-01: 24_300 2023-01-01: 25_000 2024-01-01: 25_700 2025-01-01: 26_400 amount: + 2015-01-01: 313 + 2016-01-01: 315 + 2017-01-01: 317 + 2018-01-01: 319 + 2019-01-01: 279 + 2020-01-01: 281 2021-01-01: 285 2022-01-01: 284 2023-01-01: 288 2024-01-01: 290 2025-01-01: 293 - threshold: + 2015-01-01: 21_400 + 2016-01-01: 21_500 + 2017-01-01: 21_900 + 2018-01-01: 22_400 + 2019-01-01: 22_800 + 2020-01-01: 23_100 2021-01-01: 23_800 2022-01-01: 24_400 2023-01-01: 25_100 2024-01-01: 25_800 2025-01-01: 26_500 amount: + 2015-01-01: 327 + 2016-01-01: 328 + 2017-01-01: 330 + 2018-01-01: 333 + 2019-01-01: 291 + 2020-01-01: 294 2021-01-01: 297 2022-01-01: 296 2023-01-01: 300 2024-01-01: 302 2025-01-01: 305 - threshold: + 2015-01-01: 21_500 + 2016-01-01: 21_600 + 2017-01-01: 22_000 + 2018-01-01: 22_500 + 2019-01-01: 22_900 + 2020-01-01: 23_200 2021-01-01: 23_900 2022-01-01: 24_500 2023-01-01: 25_200 2024-01-01: 25_900 2025-01-01: 26_600 amount: + 2015-01-01: 340 + 2016-01-01: 341 + 2017-01-01: 343 + 2018-01-01: 346 + 2019-01-01: 304 + 2020-01-01: 306 2021-01-01: 309 2023-01-01: 313 2024-01-01: 315 2025-01-01: 318 - threshold: + 2015-01-01: 21_600 + 2016-01-01: 21_700 + 2017-01-01: 22_100 + 2018-01-01: 22_600 + 2019-01-01: 23_000 + 2020-01-01: 23_300 2021-01-01: 24_000 2022-01-01: 24_600 2023-01-01: 25_300 2024-01-01: 26_000 2025-01-01: 26_700 amount: + 2015-01-01: 353 + 2016-01-01: 355 + 2017-01-01: 357 + 2018-01-01: 359 + 2019-01-01: 316 + 2020-01-01: 319 2021-01-01: 322 2022-01-01: 321 2023-01-01: 325 2024-01-01: 327 2025-01-01: 330 - threshold: + 2015-01-01: 21_700 + 2016-01-01: 21_800 + 2017-01-01: 22_200 + 2018-01-01: 22_700 + 2019-01-01: 23_100 + 2020-01-01: 23_400 2021-01-01: 24_100 2022-01-01: 24_700 2023-01-01: 25_400 2024-01-01: 26_100 2025-01-01: 26_800 amount: + 2015-01-01: 367 + 2016-01-01: 368 + 2017-01-01: 370 + 2018-01-01: 373 + 2019-01-01: 329 + 2020-01-01: 331 2021-01-01: 334 2023-01-01: 337 2024-01-01: 340 2025-01-01: 342 - threshold: + 2015-01-01: 21_800 + 2016-01-01: 21_900 + 2017-01-01: 22_300 + 2018-01-01: 22_800 + 2019-01-01: 23_200 + 2020-01-01: 23_500 2021-01-01: 24_200 2022-01-01: 24_800 2023-01-01: 25_500 2024-01-01: 26_200 2025-01-01: 26_900 amount: + 2015-01-01: 380 + 2016-01-01: 382 + 2017-01-01: 384 + 2018-01-01: 386 + 2019-01-01: 341 + 2020-01-01: 343 2021-01-01: 347 2022-01-01: 346 2023-01-01: 350 2024-01-01: 352 2025-01-01: 355 - threshold: + 2015-01-01: 21_900 + 2016-01-01: 22_000 + 2017-01-01: 22_400 + 2018-01-01: 22_900 + 2019-01-01: 23_300 + 2020-01-01: 23_600 2021-01-01: 24_300 2022-01-01: 24_900 2023-01-01: 25_600 2024-01-01: 26_300 2025-01-01: 27_000 amount: + 2015-01-01: 394 + 2016-01-01: 395 + 2017-01-01: 397 + 2018-01-01: 400 + 2019-01-01: 353 + 2020-01-01: 356 2021-01-01: 359 2022-01-01: 358 2023-01-01: 362 2024-01-01: 364 2025-01-01: 367 - threshold: + 2015-01-01: 22_000 + 2016-01-01: 22_100 + 2017-01-01: 22_500 + 2018-01-01: 23_000 + 2019-01-01: 23_400 + 2020-01-01: 23_700 2021-01-01: 24_400 2022-01-01: 25_000 2023-01-01: 25_700 2024-01-01: 26_400 2025-01-01: 27_100 amount: + 2015-01-01: 407 + 2016-01-01: 408 + 2017-01-01: 410 + 2018-01-01: 413 + 2019-01-01: 366 + 2020-01-01: 368 2021-01-01: 371 2023-01-01: 375 2024-01-01: 377 2025-01-01: 380 - threshold: + 2015-01-01: 22_100 + 2016-01-01: 22_200 + 2017-01-01: 22_600 + 2018-01-01: 23_100 + 2019-01-01: 23_500 + 2020-01-01: 23_800 2021-01-01: 24_500 2022-01-01: 25_100 2023-01-01: 25_800 2024-01-01: 26_500 2025-01-01: 27_200 amount: + 2015-01-01: 420 + 2016-01-01: 422 + 2017-01-01: 424 + 2018-01-01: 426 + 2019-01-01: 378 + 2020-01-01: 381 2021-01-01: 384 2022-01-01: 383 2023-01-01: 387 2024-01-01: 389 2025-01-01: 392 - threshold: + 2015-01-01: 22_200 + 2016-01-01: 22_300 + 2017-01-01: 22_700 + 2018-01-01: 23_200 + 2019-01-01: 23_600 + 2020-01-01: 23_900 2021-01-01: 24_600 2022-01-01: 25_200 2023-01-01: 25_900 2024-01-01: 26_600 2025-01-01: 27_300 amount: + 2015-01-01: 434 + 2016-01-01: 435 + 2017-01-01: 437 + 2018-01-01: 440 + 2019-01-01: 391 + 2020-01-01: 393 2021-01-01: 396 2023-01-01: 399 2024-01-01: 402 2025-01-01: 404 - threshold: + 2015-01-01: 22_300 + 2016-01-01: 22_400 + 2017-01-01: 22_800 + 2018-01-01: 23_300 + 2019-01-01: 23_700 + 2020-01-01: 24_000 2021-01-01: 24_700 2022-01-01: 25_300 2023-01-01: 26_000 2024-01-01: 26_700 2025-01-01: 27_400 amount: + 2015-01-01: 447 + 2016-01-01: 449 + 2017-01-01: 451 + 2018-01-01: 453 + 2019-01-01: 403 + 2020-01-01: 405 2021-01-01: 409 2022-01-01: 408 2023-01-01: 412 2024-01-01: 414 2025-01-01: 417 - threshold: + 2015-01-01: 22_400 + 2016-01-01: 22_500 + 2017-01-01: 22_900 + 2018-01-01: 23_400 + 2019-01-01: 23_800 + 2020-01-01: 24_100 2021-01-01: 24_800 2022-01-01: 25_400 2023-01-01: 26_100 2024-01-01: 26_800 2025-01-01: 27_500 amount: + 2015-01-01: 461 + 2016-01-01: 462 + 2017-01-01: 464 + 2018-01-01: 467 + 2019-01-01: 415 + 2020-01-01: 418 2021-01-01: 421 2022-01-01: 420 2023-01-01: 424 2024-01-01: 426 2025-01-01: 429 - threshold: + 2015-01-01: 22_500 + 2016-01-01: 22_600 + 2017-01-01: 23_000 + 2018-01-01: 23_500 + 2019-01-01: 23_900 + 2020-01-01: 24_200 2021-01-01: 24_900 2022-01-01: 25_500 2023-01-01: 26_200 2024-01-01: 26_900 2025-01-01: 27_600 amount: + 2015-01-01: 474 + 2016-01-01: 475 + 2017-01-01: 477 + 2018-01-01: 480 + 2019-01-01: 428 + 2020-01-01: 430 2021-01-01: 433 2023-01-01: 437 2024-01-01: 439 2025-01-01: 442 - threshold: + 2015-01-01: 22_600 + 2016-01-01: 22_700 + 2017-01-01: 23_100 + 2018-01-01: 23_600 + 2019-01-01: 24_000 + 2020-01-01: 24_300 2021-01-01: 25_000 2022-01-01: 25_600 2023-01-01: 26_300 2024-01-01: 27_000 2025-01-01: 27_700 amount: + 2015-01-01: 487 + 2016-01-01: 489 + 2017-01-01: 491 + 2018-01-01: 493 + 2019-01-01: 440 + 2020-01-01: 443 2021-01-01: 446 2022-01-01: 445 2023-01-01: 449 2024-01-01: 451 2025-01-01: 454 - threshold: + 2015-01-01: 22_700 + 2016-01-01: 22_800 + 2017-01-01: 23_200 + 2018-01-01: 23_700 + 2019-01-01: 24_100 + 2020-01-01: 24_400 2021-01-01: 25_100 2022-01-01: 25_700 2023-01-01: 26_400 2024-01-01: 27_100 2025-01-01: 27_800 amount: + 2015-01-01: 501 + 2016-01-01: 502 + 2017-01-01: 504 + 2018-01-01: 507 + 2019-01-01: 453 + 2020-01-01: 455 2021-01-01: 458 2023-01-01: 461 2024-01-01: 464 2025-01-01: 466 - threshold: + 2015-01-01: 22_800 + 2016-01-01: 22_900 + 2017-01-01: 23_300 + 2018-01-01: 23_800 + 2019-01-01: 24_200 + 2020-01-01: 24_500 2021-01-01: 25_200 2022-01-01: 25_800 2023-01-01: 26_500 2024-01-01: 27_200 2025-01-01: 27_900 amount: + 2015-01-01: 514 + 2016-01-01: 516 + 2017-01-01: 518 + 2018-01-01: 520 + 2019-01-01: 465 + 2020-01-01: 467 2021-01-01: 471 2022-01-01: 470 2023-01-01: 474 2024-01-01: 476 2025-01-01: 479 - threshold: + 2015-01-01: 22_900 + 2016-01-01: 23_000 + 2017-01-01: 23_400 + 2018-01-01: 23_900 + 2019-01-01: 24_300 + 2020-01-01: 24_600 2021-01-01: 25_300 2022-01-01: 25_900 2023-01-01: 26_600 2024-01-01: 27_300 2025-01-01: 28_000 amount: + 2015-01-01: 528 + 2016-01-01: 529 + 2017-01-01: 531 + 2018-01-01: 534 + 2019-01-01: 477 + 2020-01-01: 480 2021-01-01: 483 2022-01-01: 482 2023-01-01: 486 2024-01-01: 488 2025-01-01: 491 - threshold: + 2015-01-01: 23_000 + 2016-01-01: 23_100 + 2017-01-01: 23_500 + 2018-01-01: 24_000 + 2019-01-01: 24_400 + 2020-01-01: 24_700 2021-01-01: 25_400 2022-01-01: 26_000 2023-01-01: 26_700 2024-01-01: 27_400 2025-01-01: 28_100 amount: + 2015-01-01: 541 + 2016-01-01: 542 + 2017-01-01: 544 + 2018-01-01: 547 + 2019-01-01: 490 + 2020-01-01: 492 2021-01-01: 495 2023-01-01: 499 2024-01-01: 501 2025-01-01: 504 - threshold: + 2015-01-01: 23_100 + 2016-01-01: 23_200 + 2017-01-01: 23_600 + 2018-01-01: 24_100 + 2019-01-01: 24_500 + 2020-01-01: 24_800 2021-01-01: 25_500 2022-01-01: 26_100 2023-01-01: 26_800 2024-01-01: 27_500 2025-01-01: 28_200 amount: + 2015-01-01: 554 + 2016-01-01: 556 + 2017-01-01: 558 + 2018-01-01: 560 + 2019-01-01: 502 + 2020-01-01: 505 2021-01-01: 508 2022-01-01: 507 2023-01-01: 511 2024-01-01: 513 2025-01-01: 516 - threshold: + 2015-01-01: 23_200 + 2016-01-01: 23_300 + 2017-01-01: 23_700 + 2018-01-01: 24_200 + 2019-01-01: 24_600 + 2020-01-01: 24_900 2021-01-01: 25_600 2022-01-01: 26_200 2023-01-01: 26_900 2024-01-01: 27_600 2025-01-01: 28_300 amount: + 2015-01-01: 568 + 2016-01-01: 569 + 2017-01-01: 571 + 2018-01-01: 574 + 2019-01-01: 515 + 2020-01-01: 517 2021-01-01: 520 2023-01-01: 523 2024-01-01: 526 2025-01-01: 528 - threshold: + 2015-01-01: 23_300 + 2016-01-01: 23_400 + 2017-01-01: 23_800 + 2018-01-01: 24_300 + 2019-01-01: 24_700 + 2020-01-01: 25_000 2021-01-01: 25_700 2022-01-01: 26_300 2023-01-01: 27_000 2024-01-01: 27_700 2025-01-01: 28_400 amount: + 2015-01-01: 599 + 2016-01-01: 603 + 2017-01-01: 585 + 2018-01-01: 587 + 2019-01-01: 527 + 2020-01-01: 529 2021-01-01: 533 2022-01-01: 532 2023-01-01: 536 2024-01-01: 538 2025-01-01: 541 - threshold: + 2015-01-01: 23_400 + 2016-01-01: 23_500 + 2017-01-01: 23_900 + 2018-01-01: 24_400 + 2019-01-01: 24_800 + 2020-01-01: 25_100 2021-01-01: 25_800 2022-01-01: 26_400 2023-01-01: 27_100 2024-01-01: 27_800 2025-01-01: 28_500 amount: + 2015-01-01: 614 + 2016-01-01: 617 + 2017-01-01: 616 + 2018-01-01: 619 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 732 2022-01-01: 544 2023-01-01: 548 2024-01-01: 550 2025-01-01: 553 - threshold: + 2015-01-01: 23_500 + 2016-01-01: 23_600 + 2017-01-01: 24_000 + 2018-01-01: 24_500 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 25_900 2022-01-01: 26_500 2023-01-01: 27_200 2024-01-01: 27_900 2025-01-01: 28_600 amount: + 2015-01-01: 629 + 2016-01-01: 631 + 2017-01-01: 630 + 2018-01-01: 633 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 746 2022-01-01: 557 2023-01-01: 561 2024-01-01: 563 2025-01-01: 566 - threshold: + 2015-01-01: 23_600 + 2016-01-01: 23_700 + 2017-01-01: 24_100 + 2018-01-01: 24_600 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: 26_000 2022-01-01: 26_600 2023-01-01: 27_300 2024-01-01: 28_000 2025-01-01: 28_700 amount: + 2015-01-01: 644 + 2016-01-01: 645 + 2017-01-01: 644 + 2018-01-01: 647 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 574 2024-01-01: 575 2025-01-01: 578 - threshold: + 2015-01-01: 23_700 + 2016-01-01: 23_800 + 2017-01-01: 24_200 + 2018-01-01: 24_700 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: 27_400 2024-01-01: 28_100 2025-01-01: 28_800 amount: + 2015-01-01: 659 + 2016-01-01: 659 + 2017-01-01: 658 + 2018-01-01: 661 + 2019-01-01: .inf + 2020-01-01: .inf 2021-01-01: .inf 2023-01-01: .inf 2024-01-01: 588 2025-01-01: 590 - threshold: + 2015-01-01: 23_800 + 2016-01-01: 23_900 + 2017-01-01: 24_300 + 2018-01-01: 24_800 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 28_200 2024-01-01: 28_200 2025-01-01: 28_900 amount: + 2015-01-01: 674 + 2016-01-01: 673 + 2017-01-01: 672 + 2018-01-01: 675 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2024-01-01: .inf 2025-01-01: 603 - threshold: + 2015-01-01: 23_900 + 2016-01-01: 24_000 + 2017-01-01: 24_400 + 2018-01-01: 24_900 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: 29_000 2025-01-01: 29_000 amount: + 2015-01-01: 689 + 2016-01-01: 687 + 2017-01-01: 686 + 2018-01-01: 689 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf 2025-01-01: .inf + - threshold: + 2015-01-01: 24_000 + 2016-01-01: 24_100 + 2017-01-01: 24_500 + 2018-01-01: 25_000 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 704 + 2016-01-01: 701 + 2017-01-01: 700 + 2018-01-01: 703 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 24_100 + 2016-01-01: 24_200 + 2017-01-01: 24_600 + 2018-01-01: 25_100 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: 719 + 2016-01-01: 715 + 2017-01-01: 714 + 2018-01-01: 717 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: 24_200 + 2016-01-01: 24_300 + 2017-01-01: 24_700 + 2018-01-01: 25_200 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 728 + 2018-01-01: 731 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: 24_800 + 2018-01-01: 25_300 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 745 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + - threshold: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: 25_400 + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf + amount: + 2015-01-01: .inf + 2016-01-01: .inf + 2017-01-01: .inf + 2018-01-01: .inf + 2019-01-01: .inf + 2020-01-01: .inf + 2021-01-01: .inf diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml index 7ca318c4d02..e77451e2317 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml @@ -130,3 +130,33 @@ ar_gross_income_indiv: 60_000 ar_gross_income_joint: 60_000 ar_income_tax: 1_730.56 + +- name: Arkansas unemployment compensation is exempt through 2017 (2016) + period: 2016 + input: + irs_employment_income: 25_000 + unemployment_compensation: 8_000 + state_code: AR + output: + ar_gross_income_indiv: 25_000 + ar_gross_income_joint: 25_000 + +- name: Arkansas unemployment compensation is exempt through 2017 (2017) + period: 2017 + input: + irs_employment_income: 25_000 + unemployment_compensation: 8_000 + state_code: AR + output: + ar_gross_income_indiv: 25_000 + ar_gross_income_joint: 25_000 + +- name: Arkansas unemployment compensation is taxable from 2018 (Act 141 of 2017) (2018) + period: 2018 + input: + irs_employment_income: 25_000 + unemployment_compensation: 8_000 + state_code: AR + output: + ar_gross_income_indiv: 33_000 + ar_gross_income_joint: 33_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.yaml index 301b52eebe5..d417114a9bd 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.yaml @@ -210,3 +210,23 @@ output: # Income $27,700 > $27,600 => $0 credit ar_additional_tax_credit_for_qualified_individuals_person: 0 + +- name: The additional tax credit for qualified individuals does not exist before 2022 + period: 2019 + input: + people: + person1: + ar_taxable_income_indiv: 0 + ar_net_taxable_income_joint: 10_000 + tax_units: + tax_unit: + members: [person1] + ar_files_separately: false + filing_status: SINGLE + households: + household: + members: [person1] + state_code: AR + output: + # Created for tax year 2022 by Act 1 of the Second Extraordinary Session of 2021 + ar_additional_tax_credit_for_qualified_individuals_person: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml index acbc2035f46..d838f611eb3 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml @@ -450,3 +450,23 @@ # Credit sunset after TY2023 -> $0 max for every status -> $0 per spouse. ar_inflation_relief_credit_person: [0, 0] absolute_error_margin: 0.01 + +- name: The inflationary relief credit does not exist before 2022 + period: 2021 + input: + people: + person1: + ar_taxable_income_indiv: 0 + ar_net_taxable_income_joint: 30_000 + tax_units: + tax_unit: + members: [person1] + ar_files_separately: false + filing_status: SINGLE + households: + household: + members: [person1] + state_code: AR + output: + # Created for tax year 2022 by Act 1 of the Third Extraordinary Session of 2022 + ar_inflation_relief_credit_person: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml index c0b38375bdf..fe0aa17330f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml @@ -213,3 +213,86 @@ ar_retirement_or_disability_benefits_exemption_person: 5_000 ar_personal_credits_base: 58 +- name: Arkansas personal tax credits are $26 each in 2015 + period: 2015 + input: + people: + person1: + age: 66 + is_tax_unit_head_or_spouse: true + ar_retirement_or_disability_benefits_exemption_person: 0 + is_blind: true + is_deaf: true + person2: + age: 67 + is_tax_unit_head_or_spouse: true + ar_retirement_or_disability_benefits_exemption_person: 0 + is_blind: true + is_deaf: true + households: + household: + members: [person1, person2] + state_code: AR + tax_units: + tax_unit: + members: [person1, person2] + filing_status: SURVIVING_SPOUSE + output: + # 11 credits at $26 (DFA 2015 instructions, Lines 7A and 7B) + ar_personal_credits_base: 286 + +- name: Arkansas personal tax credits are $26 each in 2019 + period: 2019 + input: + people: + person1: + age: 66 + is_tax_unit_head_or_spouse: true + ar_retirement_or_disability_benefits_exemption_person: 0 + is_blind: true + is_deaf: true + person2: + age: 67 + is_tax_unit_head_or_spouse: true + ar_retirement_or_disability_benefits_exemption_person: 0 + is_blind: true + is_deaf: true + households: + household: + members: [person1, person2] + state_code: AR + tax_units: + tax_unit: + members: [person1, person2] + filing_status: SURVIVING_SPOUSE + output: + # 11 credits at $26 (DFA 2019 instructions, Lines 7A and 7B) + ar_personal_credits_base: 286 + +- name: Arkansas personal tax credits are $29 each in 2020 + period: 2020 + input: + people: + person1: + age: 66 + is_tax_unit_head_or_spouse: true + ar_retirement_or_disability_benefits_exemption_person: 0 + is_blind: true + is_deaf: true + person2: + age: 67 + is_tax_unit_head_or_spouse: true + ar_retirement_or_disability_benefits_exemption_person: 0 + is_blind: true + is_deaf: true + households: + household: + members: [person1, person2] + state_code: AR + tax_units: + tax_unit: + members: [person1, person2] + filing_status: SURVIVING_SPOUSE + output: + # 11 credits at $29 (DFA 2020 instructions, Lines 7A and 7B) + ar_personal_credits_base: 319 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.yaml index bb2d374ed78..3d0009e74a4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/itemized/post_secondary_education/ar_post_secondary_education_tuition_deduction_person.yaml @@ -89,3 +89,56 @@ output: ar_post_secondary_education_tuition_deduction_person: 4_602 +- name: Post-secondary education tuition deduction is capped at the 2015 weighted average tuition for a four-year college + period: 2015 + input: + people: + person1: + qualified_tuition_expenses: 10_000 + four_year_college_student: true + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AR + output: + # min(50% * 10_000, 3_936); 2015 Form AR1075 "50% of Weighted Average Tuition" table + ar_post_secondary_education_tuition_deduction_person: 3_936 + +- name: Post-secondary education tuition deduction is capped at the 2016 weighted average tuition for a two-year college + period: 2016 + input: + people: + person1: + qualified_tuition_expenses: 10_000 + four_year_college_student: false + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AR + output: + # min(50% * 10_000, 1_965); 2016 Form AR1075 "50% of Weighted Average Tuition" table + ar_post_secondary_education_tuition_deduction_person: 1_965 + +- name: Post-secondary education tuition deduction is capped at the 2020 weighted average tuition for a technical institute + period: 2020 + input: + people: + person1: + qualified_tuition_expenses: 10_000 + technical_institution_student: true + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AR + output: + # min(50% * 10_000, 800); 2020 Form AR1075 "50% of Weighted Average Tuition" table + ar_post_secondary_education_tuition_deduction_person: 800 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.yaml index ffc4303687f..aa2869ab7d4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.yaml @@ -82,3 +82,54 @@ state_code: AR output: ar_capped_retirement_or_disability_benefits_exemption_person: 6_000 + +- name: Arkansas military retirement and pension share the $6,000 exemption before 2018 + period: 2016 + input: + people: + person1: + ar_retirement_or_disability_benefits_exemption_person: 1_000 + ar_military_retirement_income_person: 8_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AR + output: + ar_capped_retirement_or_disability_benefits_exemption_person: 6_000 + +- name: Arkansas military retirement and pension below the shared $6,000 exemption before 2018 + period: 2017 + input: + people: + person1: + ar_retirement_or_disability_benefits_exemption_person: 1_000 + ar_military_retirement_income_person: 4_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AR + output: + ar_capped_retirement_or_disability_benefits_exemption_person: 5_000 + +- name: Arkansas military retirement is fully exempt from 2018 + period: 2018 + input: + people: + person1: + ar_retirement_or_disability_benefits_exemption_person: 1_000 + ar_military_retirement_income_person: 8_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AR + output: + ar_capped_retirement_or_disability_benefits_exemption_person: 8_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint_2015_2020.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint_2015_2020.yaml new file mode 100644 index 00000000000..98d217d3c38 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint_2015_2020.yaml @@ -0,0 +1,969 @@ +# DFA Low Income Tax Tables for 2015-2020. PolicyEngine previously used the 2021 +# tables for these years (backdate_parameters), which have higher zero-tax +# ceilings and higher tops. + +- name: AR 2015 low income tax tables at the zero-tax ceiling, the first taxed row and the top row + period: 2015 + input: + people: + p1: {ar_agi_joint: 11_643} + p2: {ar_agi_joint: 11_700} + p3: {ar_agi_joint: 15_100} + p4: {ar_agi_joint: 16_553} + p5: {ar_agi_joint: 16_600} + p6: {ar_agi_joint: 21_300} + p7: {ar_agi_joint: 19_733} + p8: {ar_agi_joint: 19_800} + p9: {ar_agi_joint: 24_200} + p10: {ar_agi_joint: 16_553} + p11: {ar_agi_joint: 16_600} + p12: {ar_agi_joint: 21_300} + p13: {ar_agi_joint: 19_733} + p14: {ar_agi_joint: 19_800} + p15: {ar_agi_joint: 24_200} + p16: {ar_agi_joint: 19_635} + p17: {ar_agi_joint: 19_700} + p18: {ar_agi_joint: 24_200} + p19: {ar_agi_joint: 23_631} + p20: {ar_agi_joint: 23_700} + p21: {ar_agi_joint: 30_200} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: SINGLE, tax_unit_dependents: 0} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t7: {members: [p7], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t8: {members: [p8], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t9: {members: [p9], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t11: {members: [p11], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t14: {members: [p14], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t15: {members: [p15], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t16: {members: [p16], filing_status: JOINT, tax_unit_dependents: 0} + t17: {members: [p17], filing_status: JOINT, tax_unit_dependents: 0} + t18: {members: [p18], filing_status: JOINT, tax_unit_dependents: 0} + t19: {members: [p19], filing_status: JOINT, tax_unit_dependents: 2} + t20: {members: [p20], filing_status: JOINT, tax_unit_dependents: 2} + t21: {members: [p21], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + h15: {members: [p15], state_code: AR} + h16: {members: [p16], state_code: AR} + h17: {members: [p17], state_code: AR} + h18: {members: [p18], state_code: AR} + h19: {members: [p19], state_code: AR} + h20: {members: [p20], state_code: AR} + h21: {members: [p21], state_code: AR} + output: + # DFA 2015 Low Income Tax Tables (TaxTables_2015.pdf#page=2), one tax unit per row: + # p1: single: zero-tax ceiling $0-$11,643 -> $0 + # p2: single: first taxed row $11,644-$11,700 -> $35 + # p3: single: top row $15,001-$15,100 -> $288 + # p4: head of household, 1 dependent: zero-tax ceiling $0-$16,553 -> $0 + # p5: head of household, 1 dependent: first taxed row $16,554-$16,600 -> $71 + # p6: head of household, 1 dependent: top row $21,201-$21,300 -> $560 + # p7: head of household, 2 dependents: zero-tax ceiling $0-$19,733 -> $0 + # p8: head of household, 2 dependents: first taxed row $19,734-$19,800 -> $99 + # p9: head of household, 2 dependents: top row $24,101-$24,200 -> $719 + # p10: surviving spouse, no dependents: zero-tax ceiling $0-$16,553 -> $0 + # p11: surviving spouse, no dependents: first taxed row $16,554-$16,600 -> $71 + # p12: surviving spouse, no dependents: top row $21,201-$21,300 -> $560 + # p13: surviving spouse, 3 dependents: zero-tax ceiling $0-$19,733 -> $0 + # p14: surviving spouse, 3 dependents: first taxed row $19,734-$19,800 -> $99 + # p15: surviving spouse, 3 dependents: top row $24,101-$24,200 -> $719 + # p16: joint, no dependents: zero-tax ceiling $0-$19,635 -> $0 + # p17: joint, no dependents: first taxed row $19,636-$19,700 -> $79 + # p18: joint, no dependents: top row $24,101-$24,200 -> $592 + # p19: joint, 2 dependents: zero-tax ceiling $0-$23,631 -> $0 + # p20: joint, 2 dependents: first taxed row $23,632-$23,700 -> $114 + # p21: joint, 2 dependents: top row $30,101-$30,200 -> $946 + ar_low_income_tax_joint: [0, 35, 288, 0, 71, 560, 0, 99, 719, 0, 71, 560, 0, 99, 719, 0, 79, 592, 0, 114, 946] + +- name: AR 2015 low income tax tables apply up to their top row only + period: 2015 + input: + people: + p1: {ar_agi_joint: 11_643, ar_taxable_income_joint: 30_000} + p2: {ar_agi_joint: 15_101, ar_taxable_income_joint: 30_000} + p3: {ar_agi_joint: 16_553, ar_taxable_income_joint: 30_000} + p4: {ar_agi_joint: 21_301, ar_taxable_income_joint: 30_000} + p5: {ar_agi_joint: 19_733, ar_taxable_income_joint: 30_000} + p6: {ar_agi_joint: 24_201, ar_taxable_income_joint: 30_000} + p7: {ar_agi_joint: 16_553, ar_taxable_income_joint: 30_000} + p8: {ar_agi_joint: 21_301, ar_taxable_income_joint: 30_000} + p9: {ar_agi_joint: 19_733, ar_taxable_income_joint: 30_000} + p10: {ar_agi_joint: 24_201, ar_taxable_income_joint: 30_000} + p11: {ar_agi_joint: 19_635, ar_taxable_income_joint: 30_000} + p12: {ar_agi_joint: 24_201, ar_taxable_income_joint: 30_000} + p13: {ar_agi_joint: 23_631, ar_taxable_income_joint: 30_000} + p14: {ar_agi_joint: 30_201, ar_taxable_income_joint: 30_000} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t7: {members: [p7], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t8: {members: [p8], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t9: {members: [p9], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t11: {members: [p11], filing_status: JOINT, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: JOINT, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: JOINT, tax_unit_dependents: 2} + t14: {members: [p14], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + output: + # Net taxable income of $30,000 puts the regular-table tax above every low income + # table amount, so the flag is true only where the low income table applies. + # t1: single: AGI $11,643 (table tax $0) + # t2: single: AGI $15,101, above the table + # t3: head of household, 1 dependent: AGI $16,553 (table tax $0) + # t4: head of household, 1 dependent: AGI $21,301, above the table + # t5: head of household, 2 dependents: AGI $19,733 (table tax $0) + # t6: head of household, 2 dependents: AGI $24,201, above the table + # t7: surviving spouse, no dependents: AGI $16,553 (table tax $0) + # t8: surviving spouse, no dependents: AGI $21,301, above the table + # t9: surviving spouse, 3 dependents: AGI $19,733 (table tax $0) + # t10: surviving spouse, 3 dependents: AGI $24,201, above the table + # t11: joint, no dependents: AGI $19,635 (table tax $0) + # t12: joint, no dependents: AGI $24,201, above the table + # t13: joint, 2 dependents: AGI $23,631 (table tax $0) + # t14: joint, 2 dependents: AGI $30,201, above the table + ar_uses_low_income_tax_tables: [true, false, true, false, true, false, true, false, true, false, true, false, true, false] + +- name: AR 2016 low income tax tables at the zero-tax ceiling, the first taxed row and the top row + period: 2016 + input: + people: + p1: {ar_agi_joint: 11_736} + p2: {ar_agi_joint: 11_800} + p3: {ar_agi_joint: 15_200} + p4: {ar_agi_joint: 16_686} + p5: {ar_agi_joint: 16_700} + p6: {ar_agi_joint: 21_400} + p7: {ar_agi_joint: 19_891} + p8: {ar_agi_joint: 19_900} + p9: {ar_agi_joint: 24_300} + p10: {ar_agi_joint: 16_686} + p11: {ar_agi_joint: 16_700} + p12: {ar_agi_joint: 21_400} + p13: {ar_agi_joint: 19_891} + p14: {ar_agi_joint: 19_900} + p15: {ar_agi_joint: 24_300} + p16: {ar_agi_joint: 19_793} + p17: {ar_agi_joint: 19_800} + p18: {ar_agi_joint: 24_300} + p19: {ar_agi_joint: 23_821} + p20: {ar_agi_joint: 23_900} + p21: {ar_agi_joint: 30_500} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: SINGLE, tax_unit_dependents: 0} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t7: {members: [p7], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t8: {members: [p8], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t9: {members: [p9], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t11: {members: [p11], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t14: {members: [p14], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t15: {members: [p15], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t16: {members: [p16], filing_status: JOINT, tax_unit_dependents: 0} + t17: {members: [p17], filing_status: JOINT, tax_unit_dependents: 0} + t18: {members: [p18], filing_status: JOINT, tax_unit_dependents: 0} + t19: {members: [p19], filing_status: JOINT, tax_unit_dependents: 2} + t20: {members: [p20], filing_status: JOINT, tax_unit_dependents: 2} + t21: {members: [p21], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + h15: {members: [p15], state_code: AR} + h16: {members: [p16], state_code: AR} + h17: {members: [p17], state_code: AR} + h18: {members: [p18], state_code: AR} + h19: {members: [p19], state_code: AR} + h20: {members: [p20], state_code: AR} + h21: {members: [p21], state_code: AR} + output: + # DFA 2016 Low Income Tax Tables (LongBookwTaxTables_2016.pdf#page=44), one tax unit per row: + # p1: single: zero-tax ceiling $0-$11,736 -> $0 + # p2: single: first taxed row $11,737-$11,800 -> $35 + # p3: single: top row $15,101-$15,200 -> $289 + # p4: head of household, 1 dependent: zero-tax ceiling $0-$16,686 -> $0 + # p5: head of household, 1 dependent: first taxed row $16,687-$16,700 -> $72 + # p6: head of household, 1 dependent: top row $21,301-$21,400 -> $561 + # p7: head of household, 2 dependents: zero-tax ceiling $0-$19,891 -> $0 + # p8: head of household, 2 dependents: first taxed row $19,892-$19,900 -> $100 + # p9: head of household, 2 dependents: top row $24,201-$24,300 -> $715 + # p10: surviving spouse, no dependents: zero-tax ceiling $0-$16,686 -> $0 + # p11: surviving spouse, no dependents: first taxed row $16,687-$16,700 -> $72 + # p12: surviving spouse, no dependents: top row $21,301-$21,400 -> $561 + # p13: surviving spouse, 3 dependents: zero-tax ceiling $0-$19,891 -> $0 + # p14: surviving spouse, 3 dependents: first taxed row $19,892-$19,900 -> $100 + # p15: surviving spouse, 3 dependents: top row $24,201-$24,300 -> $715 + # p16: joint, no dependents: zero-tax ceiling $0-$19,793 -> $0 + # p17: joint, no dependents: first taxed row $19,794-$19,800 -> $80 + # p18: joint, no dependents: top row $24,201-$24,300 -> $593 + # p19: joint, 2 dependents: zero-tax ceiling $0-$23,821 -> $0 + # p20: joint, 2 dependents: first taxed row $23,822-$23,900 -> $116 + # p21: joint, 2 dependents: top row $30,401-$30,500 -> $918 + ar_low_income_tax_joint: [0, 35, 289, 0, 72, 561, 0, 100, 715, 0, 72, 561, 0, 100, 715, 0, 80, 593, 0, 116, 918] + +- name: AR 2016 low income tax tables apply up to their top row only + period: 2016 + input: + people: + p1: {ar_agi_joint: 11_736, ar_taxable_income_joint: 30_000} + p2: {ar_agi_joint: 15_201, ar_taxable_income_joint: 30_000} + p3: {ar_agi_joint: 16_686, ar_taxable_income_joint: 30_000} + p4: {ar_agi_joint: 21_401, ar_taxable_income_joint: 30_000} + p5: {ar_agi_joint: 19_891, ar_taxable_income_joint: 30_000} + p6: {ar_agi_joint: 24_301, ar_taxable_income_joint: 30_000} + p7: {ar_agi_joint: 16_686, ar_taxable_income_joint: 30_000} + p8: {ar_agi_joint: 21_401, ar_taxable_income_joint: 30_000} + p9: {ar_agi_joint: 19_891, ar_taxable_income_joint: 30_000} + p10: {ar_agi_joint: 24_301, ar_taxable_income_joint: 30_000} + p11: {ar_agi_joint: 19_793, ar_taxable_income_joint: 30_000} + p12: {ar_agi_joint: 24_301, ar_taxable_income_joint: 30_000} + p13: {ar_agi_joint: 23_821, ar_taxable_income_joint: 30_000} + p14: {ar_agi_joint: 30_501, ar_taxable_income_joint: 30_000} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t7: {members: [p7], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t8: {members: [p8], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t9: {members: [p9], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t11: {members: [p11], filing_status: JOINT, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: JOINT, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: JOINT, tax_unit_dependents: 2} + t14: {members: [p14], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + output: + # Net taxable income of $30,000 puts the regular-table tax above every low income + # table amount, so the flag is true only where the low income table applies. + # t1: single: AGI $11,736 (table tax $0) + # t2: single: AGI $15,201, above the table + # t3: head of household, 1 dependent: AGI $16,686 (table tax $0) + # t4: head of household, 1 dependent: AGI $21,401, above the table + # t5: head of household, 2 dependents: AGI $19,891 (table tax $0) + # t6: head of household, 2 dependents: AGI $24,301, above the table + # t7: surviving spouse, no dependents: AGI $16,686 (table tax $0) + # t8: surviving spouse, no dependents: AGI $21,401, above the table + # t9: surviving spouse, 3 dependents: AGI $19,891 (table tax $0) + # t10: surviving spouse, 3 dependents: AGI $24,301, above the table + # t11: joint, no dependents: AGI $19,793 (table tax $0) + # t12: joint, no dependents: AGI $24,301, above the table + # t13: joint, 2 dependents: AGI $23,821 (table tax $0) + # t14: joint, 2 dependents: AGI $30,501, above the table + ar_uses_low_income_tax_tables: [true, false, true, false, true, false, true, false, true, false, true, false, true, false] + +- name: AR 2017 low income tax tables at the zero-tax ceiling, the first taxed row and the top row + period: 2017 + input: + people: + p1: {ar_agi_joint: 11_969} + p2: {ar_agi_joint: 12_000} + p3: {ar_agi_joint: 15_500} + p4: {ar_agi_joint: 17_018} + p5: {ar_agi_joint: 17_100} + p6: {ar_agi_joint: 22_000} + p7: {ar_agi_joint: 20_286} + p8: {ar_agi_joint: 20_300} + p9: {ar_agi_joint: 24_800} + p10: {ar_agi_joint: 17_018} + p11: {ar_agi_joint: 17_100} + p12: {ar_agi_joint: 22_000} + p13: {ar_agi_joint: 20_286} + p14: {ar_agi_joint: 20_300} + p15: {ar_agi_joint: 24_800} + p16: {ar_agi_joint: 20_186} + p17: {ar_agi_joint: 20_200} + p18: {ar_agi_joint: 24_800} + p19: {ar_agi_joint: 24_294} + p20: {ar_agi_joint: 24_300} + p21: {ar_agi_joint: 31_000} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: SINGLE, tax_unit_dependents: 0} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t7: {members: [p7], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t8: {members: [p8], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t9: {members: [p9], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t11: {members: [p11], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t14: {members: [p14], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t15: {members: [p15], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t16: {members: [p16], filing_status: JOINT, tax_unit_dependents: 0} + t17: {members: [p17], filing_status: JOINT, tax_unit_dependents: 0} + t18: {members: [p18], filing_status: JOINT, tax_unit_dependents: 0} + t19: {members: [p19], filing_status: JOINT, tax_unit_dependents: 2} + t20: {members: [p20], filing_status: JOINT, tax_unit_dependents: 2} + t21: {members: [p21], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + h15: {members: [p15], state_code: AR} + h16: {members: [p16], state_code: AR} + h17: {members: [p17], state_code: AR} + h18: {members: [p18], state_code: AR} + h19: {members: [p19], state_code: AR} + h20: {members: [p20], state_code: AR} + h21: {members: [p21], state_code: AR} + output: + # DFA 2017 Low Income Tax Tables (AR1000FandAR1000NRInstructions.pdf#page=44), one tax unit per row: + # p1: single: zero-tax ceiling $0-$11,969 -> $0 + # p2: single: first taxed row $11,970-$12,000 -> $36 + # p3: single: top row $15,401-$15,500 -> $296 + # p4: head of household, 1 dependent: zero-tax ceiling $0-$17,018 -> $0 + # p5: head of household, 1 dependent: first taxed row $17,019-$17,100 -> $74 + # p6: head of household, 1 dependent: top row $21,900-$22,000 -> $584 + # p7: head of household, 2 dependents: zero-tax ceiling $0-$20,286 -> $0 + # p8: head of household, 2 dependents: first taxed row $20,287-$20,300 -> $102 + # p9: head of household, 2 dependents: top row $24,701-$24,800 -> $728 + # p10: surviving spouse, no dependents: zero-tax ceiling $0-$17,018 -> $0 + # p11: surviving spouse, no dependents: first taxed row $17,019-$17,100 -> $74 + # p12: surviving spouse, no dependents: top row $21,900-$22,000 -> $584 + # p13: surviving spouse, 3 dependents: zero-tax ceiling $0-$20,286 -> $0 + # p14: surviving spouse, 3 dependents: first taxed row $20,287-$20,300 -> $102 + # p15: surviving spouse, 3 dependents: top row $24,701-$24,800 -> $728 + # p16: joint, no dependents: zero-tax ceiling $0-$20,186 -> $0 + # p17: joint, no dependents: first taxed row $20,187-$20,200 -> $82 + # p18: joint, no dependents: top row $24,701-$24,800 -> $606 + # p19: joint, 2 dependents: zero-tax ceiling $0-$24,294 -> $0 + # p20: joint, 2 dependents: first taxed row $24,295-$24,300 -> $118 + # p21: joint, 2 dependents: top row $30,901-$31,000 -> $929 + ar_low_income_tax_joint: [0, 36, 296, 0, 74, 584, 0, 102, 728, 0, 74, 584, 0, 102, 728, 0, 82, 606, 0, 118, 929] + +- name: AR 2017 low income tax tables apply up to their top row only + period: 2017 + input: + people: + p1: {ar_agi_joint: 11_969, ar_taxable_income_joint: 30_000} + p2: {ar_agi_joint: 15_501, ar_taxable_income_joint: 30_000} + p3: {ar_agi_joint: 17_018, ar_taxable_income_joint: 30_000} + p4: {ar_agi_joint: 22_001, ar_taxable_income_joint: 30_000} + p5: {ar_agi_joint: 20_286, ar_taxable_income_joint: 30_000} + p6: {ar_agi_joint: 24_801, ar_taxable_income_joint: 30_000} + p7: {ar_agi_joint: 17_018, ar_taxable_income_joint: 30_000} + p8: {ar_agi_joint: 22_001, ar_taxable_income_joint: 30_000} + p9: {ar_agi_joint: 20_286, ar_taxable_income_joint: 30_000} + p10: {ar_agi_joint: 24_801, ar_taxable_income_joint: 30_000} + p11: {ar_agi_joint: 20_186, ar_taxable_income_joint: 30_000} + p12: {ar_agi_joint: 24_801, ar_taxable_income_joint: 30_000} + p13: {ar_agi_joint: 24_294, ar_taxable_income_joint: 30_000} + p14: {ar_agi_joint: 31_001, ar_taxable_income_joint: 30_000} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t7: {members: [p7], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t8: {members: [p8], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t9: {members: [p9], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t11: {members: [p11], filing_status: JOINT, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: JOINT, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: JOINT, tax_unit_dependents: 2} + t14: {members: [p14], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + output: + # Net taxable income of $30,000 puts the regular-table tax above every low income + # table amount, so the flag is true only where the low income table applies. + # t1: single: AGI $11,969 (table tax $0) + # t2: single: AGI $15,501, above the table + # t3: head of household, 1 dependent: AGI $17,018 (table tax $0) + # t4: head of household, 1 dependent: AGI $22,001, above the table + # t5: head of household, 2 dependents: AGI $20,286 (table tax $0) + # t6: head of household, 2 dependents: AGI $24,801, above the table + # t7: surviving spouse, no dependents: AGI $17,018 (table tax $0) + # t8: surviving spouse, no dependents: AGI $22,001, above the table + # t9: surviving spouse, 3 dependents: AGI $20,286 (table tax $0) + # t10: surviving spouse, 3 dependents: AGI $24,801, above the table + # t11: joint, no dependents: AGI $20,186 (table tax $0) + # t12: joint, no dependents: AGI $24,801, above the table + # t13: joint, 2 dependents: AGI $24,294 (table tax $0) + # t14: joint, 2 dependents: AGI $31,001, above the table + ar_uses_low_income_tax_tables: [true, false, true, false, true, false, true, false, true, false, true, false, true, false] + +- name: AR 2018 low income tax tables at the zero-tax ceiling, the first taxed row and the top row + period: 2018 + input: + people: + p1: {ar_agi_joint: 12_259} + p2: {ar_agi_joint: 12_300} + p3: {ar_agi_joint: 15_900} + p4: {ar_agi_joint: 17_430} + p5: {ar_agi_joint: 17_500} + p6: {ar_agi_joint: 22_500} + p7: {ar_agi_joint: 20_777} + p8: {ar_agi_joint: 20_800} + p9: {ar_agi_joint: 25_400} + p10: {ar_agi_joint: 17_430} + p11: {ar_agi_joint: 17_500} + p12: {ar_agi_joint: 22_500} + p13: {ar_agi_joint: 20_777} + p14: {ar_agi_joint: 20_800} + p15: {ar_agi_joint: 25_400} + p16: {ar_agi_joint: 20_674} + p17: {ar_agi_joint: 20_700} + p18: {ar_agi_joint: 25_500} + p19: {ar_agi_joint: 24_882} + p20: {ar_agi_joint: 24_900} + p21: {ar_agi_joint: 31_800} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: SINGLE, tax_unit_dependents: 0} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t7: {members: [p7], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t8: {members: [p8], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t9: {members: [p9], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t11: {members: [p11], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t14: {members: [p14], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t15: {members: [p15], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t16: {members: [p16], filing_status: JOINT, tax_unit_dependents: 0} + t17: {members: [p17], filing_status: JOINT, tax_unit_dependents: 0} + t18: {members: [p18], filing_status: JOINT, tax_unit_dependents: 0} + t19: {members: [p19], filing_status: JOINT, tax_unit_dependents: 2} + t20: {members: [p20], filing_status: JOINT, tax_unit_dependents: 2} + t21: {members: [p21], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + h15: {members: [p15], state_code: AR} + h16: {members: [p16], state_code: AR} + h17: {members: [p17], state_code: AR} + h18: {members: [p18], state_code: AR} + h19: {members: [p19], state_code: AR} + h20: {members: [p20], state_code: AR} + h21: {members: [p21], state_code: AR} + output: + # DFA 2018 Low Income Tax Tables (2018_Final_TaxTable_with_Cover_Sheet.pdf#page=2), one tax unit per row: + # p1: single: zero-tax ceiling $0-$12,259 -> $0 + # p2: single: first taxed row $12,260-$12,300 -> $37 + # p3: single: top row $15,801-$15,900 -> $306 + # p4: head of household, 1 dependent: zero-tax ceiling $0-$17,430 -> $0 + # p5: head of household, 1 dependent: first taxed row $17,431-$17,500 -> $76 + # p6: head of household, 1 dependent: top row $22,401-$22,500 -> $596 + # p7: head of household, 2 dependents: zero-tax ceiling $0-$20,777 -> $0 + # p8: head of household, 2 dependents: first taxed row $20,778-$20,800 -> $105 + # p9: head of household, 2 dependents: top row $25,301-$25,400 -> $745 + # p10: surviving spouse, no dependents: zero-tax ceiling $0-$17,430 -> $0 + # p11: surviving spouse, no dependents: first taxed row $17,431-$17,500 -> $76 + # p12: surviving spouse, no dependents: top row $22,401-$22,500 -> $596 + # p13: surviving spouse, 3 dependents: zero-tax ceiling $0-$20,777 -> $0 + # p14: surviving spouse, 3 dependents: first taxed row $20,778-$20,800 -> $105 + # p15: surviving spouse, 3 dependents: top row $25,301-$25,400 -> $745 + # p16: joint, no dependents: zero-tax ceiling $0-$20,674 -> $0 + # p17: joint, no dependents: first taxed row $20,675-$20,700 -> $85 + # p18: joint, no dependents: top row $25,401-$25,500 -> $632 + # p19: joint, 2 dependents: zero-tax ceiling $0-$24,882 -> $0 + # p20: joint, 2 dependents: first taxed row $24,883-$24,900 -> $122 + # p21: joint, 2 dependents: top row $31,701-$31,800 -> $958 + ar_low_income_tax_joint: [0, 37, 306, 0, 76, 596, 0, 105, 745, 0, 76, 596, 0, 105, 745, 0, 85, 632, 0, 122, 958] + +- name: AR 2018 low income tax tables apply up to their top row only + period: 2018 + input: + people: + p1: {ar_agi_joint: 12_259, ar_taxable_income_joint: 30_000} + p2: {ar_agi_joint: 15_901, ar_taxable_income_joint: 30_000} + p3: {ar_agi_joint: 17_430, ar_taxable_income_joint: 30_000} + p4: {ar_agi_joint: 22_501, ar_taxable_income_joint: 30_000} + p5: {ar_agi_joint: 20_777, ar_taxable_income_joint: 30_000} + p6: {ar_agi_joint: 25_401, ar_taxable_income_joint: 30_000} + p7: {ar_agi_joint: 17_430, ar_taxable_income_joint: 30_000} + p8: {ar_agi_joint: 22_501, ar_taxable_income_joint: 30_000} + p9: {ar_agi_joint: 20_777, ar_taxable_income_joint: 30_000} + p10: {ar_agi_joint: 25_401, ar_taxable_income_joint: 30_000} + p11: {ar_agi_joint: 20_674, ar_taxable_income_joint: 30_000} + p12: {ar_agi_joint: 25_501, ar_taxable_income_joint: 30_000} + p13: {ar_agi_joint: 24_882, ar_taxable_income_joint: 30_000} + p14: {ar_agi_joint: 31_801, ar_taxable_income_joint: 30_000} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t7: {members: [p7], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t8: {members: [p8], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t9: {members: [p9], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t11: {members: [p11], filing_status: JOINT, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: JOINT, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: JOINT, tax_unit_dependents: 2} + t14: {members: [p14], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + output: + # Net taxable income of $30,000 puts the regular-table tax above every low income + # table amount, so the flag is true only where the low income table applies. + # t1: single: AGI $12,259 (table tax $0) + # t2: single: AGI $15,901, above the table + # t3: head of household, 1 dependent: AGI $17,430 (table tax $0) + # t4: head of household, 1 dependent: AGI $22,501, above the table + # t5: head of household, 2 dependents: AGI $20,777 (table tax $0) + # t6: head of household, 2 dependents: AGI $25,401, above the table + # t7: surviving spouse, no dependents: AGI $17,430 (table tax $0) + # t8: surviving spouse, no dependents: AGI $22,501, above the table + # t9: surviving spouse, 3 dependents: AGI $20,777 (table tax $0) + # t10: surviving spouse, 3 dependents: AGI $25,401, above the table + # t11: joint, no dependents: AGI $20,674 (table tax $0) + # t12: joint, no dependents: AGI $25,501, above the table + # t13: joint, 2 dependents: AGI $24,882 (table tax $0) + # t14: joint, 2 dependents: AGI $31,801, above the table + ar_uses_low_income_tax_tables: [true, false, true, false, true, false, true, false, true, false, true, false, true, false] + +- name: AR 2019 low income tax tables at the zero-tax ceiling, the first taxed row and the top row + period: 2019 + input: + people: + p1: {ar_agi_joint: 12_492} + p2: {ar_agi_joint: 12_500} + p3: {ar_agi_joint: 14_900} + p4: {ar_agi_joint: 17_761} + p5: {ar_agi_joint: 17_800} + p6: {ar_agi_joint: 21_600} + p7: {ar_agi_joint: 21_172} + p8: {ar_agi_joint: 21_200} + p9: {ar_agi_joint: 24_800} + p10: {ar_agi_joint: 17_761} + p11: {ar_agi_joint: 17_800} + p12: {ar_agi_joint: 21_600} + p13: {ar_agi_joint: 21_172} + p14: {ar_agi_joint: 21_200} + p15: {ar_agi_joint: 24_800} + p16: {ar_agi_joint: 21_067} + p17: {ar_agi_joint: 21_100} + p18: {ar_agi_joint: 24_800} + p19: {ar_agi_joint: 25_355} + p20: {ar_agi_joint: 25_400} + p21: {ar_agi_joint: 30_800} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: SINGLE, tax_unit_dependents: 0} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t7: {members: [p7], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t8: {members: [p8], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t9: {members: [p9], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t11: {members: [p11], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t14: {members: [p14], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t15: {members: [p15], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t16: {members: [p16], filing_status: JOINT, tax_unit_dependents: 0} + t17: {members: [p17], filing_status: JOINT, tax_unit_dependents: 0} + t18: {members: [p18], filing_status: JOINT, tax_unit_dependents: 0} + t19: {members: [p19], filing_status: JOINT, tax_unit_dependents: 2} + t20: {members: [p20], filing_status: JOINT, tax_unit_dependents: 2} + t21: {members: [p21], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + h15: {members: [p15], state_code: AR} + h16: {members: [p16], state_code: AR} + h17: {members: [p17], state_code: AR} + h18: {members: [p18], state_code: AR} + h19: {members: [p19], state_code: AR} + h20: {members: [p20], state_code: AR} + h21: {members: [p21], state_code: AR} + output: + # DFA 2019 Low Income Tax Tables (2019_AR1000F_and_AR1000NR_Instructions.pdf#page=26), one tax unit per row: + # p1: single: zero-tax ceiling $0-$12,492 -> $0 + # p2: single: first taxed row $12,493-$12,500 -> $25 + # p3: single: top row $14,801-$14,900 -> $193 + # p4: head of household, 1 dependent: zero-tax ceiling $0-$17,761 -> $0 + # p5: head of household, 1 dependent: first taxed row $17,762-$17,800 -> $58 + # p6: head of household, 1 dependent: top row $21,501-$21,600 -> $415 + # p7: head of household, 2 dependents: zero-tax ceiling $0-$21,172 -> $0 + # p8: head of household, 2 dependents: first taxed row $21,173-$21,200 -> $81 + # p9: head of household, 2 dependents: top row $24,701-$24,800 -> $527 + # p10: surviving spouse, no dependents: zero-tax ceiling $0-$17,761 -> $0 + # p11: surviving spouse, no dependents: first taxed row $17,762-$17,800 -> $58 + # p12: surviving spouse, no dependents: top row $21,501-$21,600 -> $415 + # p13: surviving spouse, 3 dependents: zero-tax ceiling $0-$21,172 -> $0 + # p14: surviving spouse, 3 dependents: first taxed row $21,173-$21,200 -> $81 + # p15: surviving spouse, 3 dependents: top row $24,701-$24,800 -> $527 + # p16: joint, no dependents: zero-tax ceiling $0-$21,067 -> $0 + # p17: joint, no dependents: first taxed row $21,068-$21,100 -> $66 + # p18: joint, no dependents: top row $24,701-$24,800 -> $451 + # p19: joint, 2 dependents: zero-tax ceiling $0-$25,355 -> $0 + # p20: joint, 2 dependents: first taxed row $25,356-$25,400 -> $95 + # p21: joint, 2 dependents: top row $30,701-$30,800 -> $894 + ar_low_income_tax_joint: [0, 25, 193, 0, 58, 415, 0, 81, 527, 0, 58, 415, 0, 81, 527, 0, 66, 451, 0, 95, 894] + +- name: AR 2019 low income tax tables apply up to their top row only + period: 2019 + input: + people: + p1: {ar_agi_joint: 12_492, ar_taxable_income_joint: 30_000} + p2: {ar_agi_joint: 14_901, ar_taxable_income_joint: 30_000} + p3: {ar_agi_joint: 17_761, ar_taxable_income_joint: 30_000} + p4: {ar_agi_joint: 21_601, ar_taxable_income_joint: 30_000} + p5: {ar_agi_joint: 21_172, ar_taxable_income_joint: 30_000} + p6: {ar_agi_joint: 24_801, ar_taxable_income_joint: 30_000} + p7: {ar_agi_joint: 17_761, ar_taxable_income_joint: 30_000} + p8: {ar_agi_joint: 21_601, ar_taxable_income_joint: 30_000} + p9: {ar_agi_joint: 21_172, ar_taxable_income_joint: 30_000} + p10: {ar_agi_joint: 24_801, ar_taxable_income_joint: 30_000} + p11: {ar_agi_joint: 21_067, ar_taxable_income_joint: 30_000} + p12: {ar_agi_joint: 24_801, ar_taxable_income_joint: 30_000} + p13: {ar_agi_joint: 25_355, ar_taxable_income_joint: 30_000} + p14: {ar_agi_joint: 30_801, ar_taxable_income_joint: 30_000} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t7: {members: [p7], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t8: {members: [p8], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t9: {members: [p9], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t11: {members: [p11], filing_status: JOINT, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: JOINT, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: JOINT, tax_unit_dependents: 2} + t14: {members: [p14], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + output: + # Net taxable income of $30,000 puts the regular-table tax above every low income + # table amount, so the flag is true only where the low income table applies. + # t1: single: AGI $12,492 (table tax $0) + # t2: single: AGI $14,901, above the table + # t3: head of household, 1 dependent: AGI $17,761 (table tax $0) + # t4: head of household, 1 dependent: AGI $21,601, above the table + # t5: head of household, 2 dependents: AGI $21,172 (table tax $0) + # t6: head of household, 2 dependents: AGI $24,801, above the table + # t7: surviving spouse, no dependents: AGI $17,761 (table tax $0) + # t8: surviving spouse, no dependents: AGI $21,601, above the table + # t9: surviving spouse, 3 dependents: AGI $21,172 (table tax $0) + # t10: surviving spouse, 3 dependents: AGI $24,801, above the table + # t11: joint, no dependents: AGI $21,067 (table tax $0) + # t12: joint, no dependents: AGI $24,801, above the table + # t13: joint, 2 dependents: AGI $25,355 (table tax $0) + # t14: joint, 2 dependents: AGI $30,801, above the table + ar_uses_low_income_tax_tables: [true, false, true, false, true, false, true, false, true, false, true, false, true, false] + +- name: AR 2020 low income tax tables at the zero-tax ceiling, the first taxed row and the top row + period: 2020 + input: + people: + p1: {ar_agi_joint: 12_674} + p2: {ar_agi_joint: 12_700} + p3: {ar_agi_joint: 15_200} + p4: {ar_agi_joint: 18_020} + p5: {ar_agi_joint: 18_100} + p6: {ar_agi_joint: 22_000} + p7: {ar_agi_joint: 21_481} + p8: {ar_agi_joint: 21_500} + p9: {ar_agi_joint: 25_100} + p10: {ar_agi_joint: 18_020} + p11: {ar_agi_joint: 18_100} + p12: {ar_agi_joint: 22_000} + p13: {ar_agi_joint: 21_481} + p14: {ar_agi_joint: 21_500} + p15: {ar_agi_joint: 25_100} + p16: {ar_agi_joint: 21_374} + p17: {ar_agi_joint: 21_400} + p18: {ar_agi_joint: 25_200} + p19: {ar_agi_joint: 25_725} + p20: {ar_agi_joint: 25_800} + p21: {ar_agi_joint: 31_300} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: SINGLE, tax_unit_dependents: 0} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t7: {members: [p7], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t8: {members: [p8], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t9: {members: [p9], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t11: {members: [p11], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t14: {members: [p14], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t15: {members: [p15], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t16: {members: [p16], filing_status: JOINT, tax_unit_dependents: 0} + t17: {members: [p17], filing_status: JOINT, tax_unit_dependents: 0} + t18: {members: [p18], filing_status: JOINT, tax_unit_dependents: 0} + t19: {members: [p19], filing_status: JOINT, tax_unit_dependents: 2} + t20: {members: [p20], filing_status: JOINT, tax_unit_dependents: 2} + t21: {members: [p21], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + h15: {members: [p15], state_code: AR} + h16: {members: [p16], state_code: AR} + h17: {members: [p17], state_code: AR} + h18: {members: [p18], state_code: AR} + h19: {members: [p19], state_code: AR} + h20: {members: [p20], state_code: AR} + h21: {members: [p21], state_code: AR} + output: + # DFA 2020 Low Income Tax Tables (2020_AR1000F_and_AR1000NR_Instructions.pdf#page=26), one tax unit per row: + # p1: single: zero-tax ceiling $0-$12,674 -> $0 + # p2: single: first taxed row $12,675-$12,700 -> $26 + # p3: single: top row $15,101-$15,200 -> $201 + # p4: head of household, 1 dependent: zero-tax ceiling $0-$18,020 -> $0 + # p5: head of household, 1 dependent: first taxed row $18,021-$18,100 -> $59 + # p6: head of household, 1 dependent: top row $21,901-$22,000 -> $426 + # p7: head of household, 2 dependents: zero-tax ceiling $0-$21,481 -> $0 + # p8: head of household, 2 dependents: first taxed row $21,482-$21,500 -> $83 + # p9: head of household, 2 dependents: top row $25,001-$25,100 -> $529 + # p10: surviving spouse, no dependents: zero-tax ceiling $0-$18,020 -> $0 + # p11: surviving spouse, no dependents: first taxed row $18,021-$18,100 -> $59 + # p12: surviving spouse, no dependents: top row $21,901-$22,000 -> $426 + # p13: surviving spouse, 3 dependents: zero-tax ceiling $0-$21,481 -> $0 + # p14: surviving spouse, 3 dependents: first taxed row $21,482-$21,500 -> $83 + # p15: surviving spouse, 3 dependents: top row $25,001-$25,100 -> $529 + # p16: joint, no dependents: zero-tax ceiling $0-$21,374 -> $0 + # p17: joint, no dependents: first taxed row $21,375-$21,400 -> $67 + # p18: joint, no dependents: top row $25,101-$25,200 -> $462 + # p19: joint, 2 dependents: zero-tax ceiling $0-$25,725 -> $0 + # p20: joint, 2 dependents: first taxed row $25,726-$25,800 -> $97 + # p21: joint, 2 dependents: top row $31,201-$31,300 -> $913 + ar_low_income_tax_joint: [0, 26, 201, 0, 59, 426, 0, 83, 529, 0, 59, 426, 0, 83, 529, 0, 67, 462, 0, 97, 913] + +- name: AR 2020 low income tax tables apply up to their top row only + period: 2020 + input: + people: + p1: {ar_agi_joint: 12_674, ar_taxable_income_joint: 30_000} + p2: {ar_agi_joint: 15_201, ar_taxable_income_joint: 30_000} + p3: {ar_agi_joint: 18_020, ar_taxable_income_joint: 30_000} + p4: {ar_agi_joint: 22_001, ar_taxable_income_joint: 30_000} + p5: {ar_agi_joint: 21_481, ar_taxable_income_joint: 30_000} + p6: {ar_agi_joint: 25_101, ar_taxable_income_joint: 30_000} + p7: {ar_agi_joint: 18_020, ar_taxable_income_joint: 30_000} + p8: {ar_agi_joint: 22_001, ar_taxable_income_joint: 30_000} + p9: {ar_agi_joint: 21_481, ar_taxable_income_joint: 30_000} + p10: {ar_agi_joint: 25_101, ar_taxable_income_joint: 30_000} + p11: {ar_agi_joint: 21_374, ar_taxable_income_joint: 30_000} + p12: {ar_agi_joint: 25_201, ar_taxable_income_joint: 30_000} + p13: {ar_agi_joint: 25_725, ar_taxable_income_joint: 30_000} + p14: {ar_agi_joint: 31_301, ar_taxable_income_joint: 30_000} + tax_units: + t1: {members: [p1], filing_status: SINGLE, tax_unit_dependents: 0} + t2: {members: [p2], filing_status: SINGLE, tax_unit_dependents: 0} + t3: {members: [p3], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t4: {members: [p4], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 1} + t5: {members: [p5], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t6: {members: [p6], filing_status: HEAD_OF_HOUSEHOLD, tax_unit_dependents: 2} + t7: {members: [p7], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t8: {members: [p8], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 0} + t9: {members: [p9], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t10: {members: [p10], filing_status: SURVIVING_SPOUSE, tax_unit_dependents: 3} + t11: {members: [p11], filing_status: JOINT, tax_unit_dependents: 0} + t12: {members: [p12], filing_status: JOINT, tax_unit_dependents: 0} + t13: {members: [p13], filing_status: JOINT, tax_unit_dependents: 2} + t14: {members: [p14], filing_status: JOINT, tax_unit_dependents: 2} + households: + h1: {members: [p1], state_code: AR} + h2: {members: [p2], state_code: AR} + h3: {members: [p3], state_code: AR} + h4: {members: [p4], state_code: AR} + h5: {members: [p5], state_code: AR} + h6: {members: [p6], state_code: AR} + h7: {members: [p7], state_code: AR} + h8: {members: [p8], state_code: AR} + h9: {members: [p9], state_code: AR} + h10: {members: [p10], state_code: AR} + h11: {members: [p11], state_code: AR} + h12: {members: [p12], state_code: AR} + h13: {members: [p13], state_code: AR} + h14: {members: [p14], state_code: AR} + output: + # Net taxable income of $30,000 puts the regular-table tax above every low income + # table amount, so the flag is true only where the low income table applies. + # t1: single: AGI $12,674 (table tax $0) + # t2: single: AGI $15,201, above the table + # t3: head of household, 1 dependent: AGI $18,020 (table tax $0) + # t4: head of household, 1 dependent: AGI $22,001, above the table + # t5: head of household, 2 dependents: AGI $21,481 (table tax $0) + # t6: head of household, 2 dependents: AGI $25,101, above the table + # t7: surviving spouse, no dependents: AGI $18,020 (table tax $0) + # t8: surviving spouse, no dependents: AGI $22,001, above the table + # t9: surviving spouse, 3 dependents: AGI $21,481 (table tax $0) + # t10: surviving spouse, 3 dependents: AGI $25,101, above the table + # t11: joint, no dependents: AGI $21,374 (table tax $0) + # t12: joint, no dependents: AGI $25,201, above the table + # t13: joint, 2 dependents: AGI $25,725 (table tax $0) + # t14: joint, 2 dependents: AGI $31,301, above the table + ar_uses_low_income_tax_tables: [true, false, true, false, true, false, true, false, true, false, true, false, true, false] diff --git a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py index f574ec1c679..5a726ba08e0 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/exemptions/ar_capped_retirement_or_disability_benefits_exemption_person.py @@ -20,8 +20,12 @@ def formula(person, period, parameters): military_retirement_exemption = person( "ar_military_retirement_income_person", period ) - # Military retirement is fully exempt (no cap). - # The $6,000 cap applies to pension/IRA, reduced by military retirement. - remaining_cap = max_(p.cap - military_retirement_exemption, 0) - pension_exempt = min_(eligible_pension_income, remaining_cap) - return military_retirement_exemption + pension_exempt + if p.military_retirement_fully_exempt: + # Military retirement is fully exempt (no cap). The $6,000 cap + # applies to pension/IRA, reduced by military retirement. + remaining_cap = max_(p.cap - military_retirement_exemption, 0) + pension_exempt = min_(eligible_pension_income, remaining_cap) + return military_retirement_exemption + pension_exempt + # Before 2018, military retirement was reported with employment-related + # pensions and shared the same $6,000 exemption. + return min_(eligible_pension_income + military_retirement_exemption, p.cap) From 93901f44f513c92f867b7e91d5e526f35ce22955 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 25 Sep 2026 03:41:53 -0400 Subject: [PATCH 2/4] Fix the unit of the Arkansas aged personal credit age threshold Co-Authored-By: Claude Opus 5.5 --- .../states/ar/tax/income/credits/personal/age_threshold.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) 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 ece43fdb2e2..f034234bcfc 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 @@ -3,7 +3,7 @@ values: 2021-01-01: 65 metadata: - unit: currency-USD + unit: year period: year label: Arkansas aged personal credit age threshold reference: From 6d8d6d37a5ddb223252f1e6d4bb59d80240f338e Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 25 Sep 2026 06:29:43 -0400 Subject: [PATCH 3/4] Deny the 65 Special credit to pre-2018 military retirees who claim the Line 17 exemption Co-Authored-By: Claude Opus 5.5 --- .../income/credits/personal/amount/base.yaml | 1 - .../personal/ar_personal_credits_base.yaml | 38 +++++++++++++++++++ .../personal/ar_personal_credits_base.py | 13 ++++++- 3 files changed, 50 insertions(+), 2 deletions(-) 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 b43894595ed..bb7599ba9a2 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 @@ -2,7 +2,6 @@ description: Arkansas provides this base personal tax credit amount. values: 2014-01-01: 26 2020-01-01: 29 - 2021-01-01: 29 metadata: unit: currency-USD diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml index fe0aa17330f..f08db0e94ca 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml @@ -296,3 +296,41 @@ output: # 11 credits at $29 (DFA 2020 instructions, Lines 7A and 7B) ar_personal_credits_base: 319 + +- name: Arkansas 65 Special credit for a military retiree aged 66 (2017) + period: 2017 + input: + people: + person1: + age: 66 + military_retirement_pay: 20_000 + tax_units: + tax_unit: + members: [person1] + filing_status: SINGLE + households: + household: + members: [person1] + state_code: AR + output: + # Military retirement was claimed on the Line 17 retirement exemption before 2018, so no 65 Special credit: 2 credits at $26 + ar_personal_credits_base: 52 + +- name: Arkansas 65 Special credit for a military retiree aged 66 (2018) + period: 2018 + input: + people: + person1: + age: 66 + military_retirement_pay: 20_000 + tax_units: + tax_unit: + members: [person1] + filing_status: SINGLE + households: + household: + members: [person1] + state_code: AR + output: + # From 2018 military retirement has its own exemption line, so the 65 Special credit applies: 3 credits at $26 + ar_personal_credits_base: 78 diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py index 3971d7e939d..478a48722f1 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py @@ -22,9 +22,20 @@ def formula(tax_unit, period, parameters): aged = person("age", period) >= p.age_threshold # Arkansas provides an additional "aged special" credit for people who # do not receive retirement or disability benefit exemptions. - receives_retirement_or_disability_exemption = ( + claims_pension_exemption = ( person("ar_retirement_or_disability_benefits_exemption_person", period) > 0 ) + # Before 2018, military retirement was reported on the same line as + # pensions and claimed the same exemption. + p_retirement = parameters( + period + ).gov.states.ar.tax.income.exemptions.retirement_or_disability_benefits + claims_military_retirement_on_pension_line = ( + person("ar_military_retirement_income_person", period) > 0 + ) & (not p_retirement.military_retirement_fully_exempt) + receives_retirement_or_disability_exemption = ( + claims_pension_exemption | claims_military_retirement_on_pension_line + ) aged_special = aged & ~receives_retirement_or_disability_exemption # Blind filers get an additional personal tax credit amount blind = person("is_blind", period) From c152c04e971dd9a3e74a827c9d0d2bd7dd703f60 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 25 Sep 2026 06:42:03 -0400 Subject: [PATCH 4/4] Mention the 65 Special credit in the changelog Co-Authored-By: Claude Opus 5.5 --- changelog.d/fix-ar-2015-2020-parameter-history.fixed.md | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/changelog.d/fix-ar-2015-2020-parameter-history.fixed.md b/changelog.d/fix-ar-2015-2020-parameter-history.fixed.md index eca5a37dae9..edf09650c18 100644 --- a/changelog.d/fix-ar-2015-2020-parameter-history.fixed.md +++ b/changelog.d/fix-ar-2015-2020-parameter-history.fixed.md @@ -1 +1 @@ -Arkansas 2015-2020 income tax parameters no longer fall back on 2021-2022 values: add each year's low income tax tables, personal tax credit amount ($26 through 2019), and tuition deduction caps; exempt unemployment compensation through 2017; share the $6,000 retirement exemption with military retirement before 2018; and zero the 2022 credits before they existed. +Arkansas 2015-2020 income tax parameters no longer fall back on 2021-2022 values: add each year's low income tax tables, personal tax credit amount ($26 through 2019), and tuition deduction caps; exempt unemployment compensation through 2017; before 2018, make military retirement share the $6,000 retirement exemption and block the 65 Special credit for filers who claim it; and zero the 2022 credits before they existed.