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1 change: 1 addition & 0 deletions changelog.d/replace-casetext-references.fixed.md
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Replace dead casetext.com legal references with live official (or Justia/LII) sources for the same sections, and fix titles and subsection pins that misidentified them.
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# § 26-51-501(d)(1) assigns the $20 amount
# § 26-51-501(e) increases it with inflation relative to 2001 starting in 2003
- title: Ark. Code § 26-51-501(a)(1)(A), (d)(1), (e)
href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits
href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
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- title: Kansas Notice 24-08 Changes to individual income tax
href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2
- title: Kan. Stat. 79-32,121 (a)
href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual
href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html
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label: Maryland dependent exemption schedule for head of household filers
reference:
- title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2)
href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1
href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false
- title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart
href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12
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label: Maryland dependent exemption schedule for joint filers
reference:
- title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2)
href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1
href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false
- title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart
href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12
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label: Maryland dependent exemption schedule for married filing separate filers
reference:
- title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(1)
href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1
href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false
- title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart
href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12
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label: Maryland dependent exemption schedule for single filers
reference:
- title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(1)
href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1
href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false
- title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart
href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12
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label: Maryland dependent exemption schedule for surviving spouse filers
reference:
- title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2)
href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1
href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-211&enactments=false
- title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart
href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12
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- title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident
href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1
- title: Ark. Code § 26-51-501 (a)(1)(D)
href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits
href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
- title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident
href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1
- title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident
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# § 26-51-501(d)(1) assigns the $20 amount
# § 26-51-501(e) increases it with inflation relative to 2001 starting in 2003
- title: Ark. Code § 26-51-501
href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits
href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
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- title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident
href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1
- title: Ark. Code § 26-51-503 (a)
href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-503-effective-for-tax-years-beginning-on-or-after-january-1-2022-support-of-a-child-with-a-developmental-disability-definitions
href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-503/
- title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident
href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1
- title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident
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- title: Arkansas Act 141 of 2017 (unemployment compensation added to gross income, effective for tax years beginning on and after January 1, 2018)
href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2F&file=141.pdf&ddBienniumSession=2017%2F2017R
- title: Arkansas Code § 26-51-404
href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-4-computation-of-tax-liability/section-26-51-404-gross-income-generally
href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-4/section-26-51-404/
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- title: Arkansas Act 141 of 2017 (unemployment compensation added to gross income, effective for tax years beginning on and after January 1, 2018)
href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2F&file=141.pdf&ddBienniumSession=2017%2F2017R
- title: Arkansas Code § 26-51-404
href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-4-computation-of-tax-liability/section-26-51-404-gross-income-generally
href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-4/section-26-51-404/
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period: year
reference:
- title: Tax Legislation for 2022 Ark. Code § 26-51-201 (a)(1)(A) # (d)(1) for uprating.
href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-2-imposition-of-tax/section-26-51-201-effective-90-days-after-sine-die-adjournment-individuals-trusts-and-estates
href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-2/section-26-51-201/
- title: Arkansas Act 1459 of 2013, § 1 (0.9% first bracket from tax year 2014)
href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013R%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=1
- title: Arkansas Act 22 of 2015, § 2, amending Ark. Code § 26-51-201(a) (tax year 2014-2018 tables and the bracket adjustment above $75,000)
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- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=24
- title: Ariz. Rev. Stat. 43-1088 (B)
href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions
href: https://www.azleg.gov/ars/43/01088.htm
- title: Arizona Schedule A
href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form
- title: Credit for Contributions to Qualifying Charitable Foster
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Expand Up @@ -17,7 +17,7 @@ metadata:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=24
- title: Ariz. Rev. Stat. 43-1088 (A)
href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions
href: https://www.azleg.gov/ars/43/01088.htm
- title: Arizona Schedule A Year 2022
href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form#page=1
- title: Credit for Contributions to Qualifying Charitable Organizations
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href: https://www.ftb.ca.gov/forms/2025/2025-540-p.pdf#page=2
# The legal code provides the amounts as of 1998, before inflation adjustments.
- title: Cal. Rev. & Tax. Code § 17062(b)(5)
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17062

JOINT:
values:
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href: https://www.ftb.ca.gov/forms/2025/2025-540-p-instructions.html
# The legal code provides the amounts as of 1998, before inflation adjustments.
- title: Cal. Rev. & Tax. Code § 17062(b)(6)
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17062

JOINT:
values:
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href: https://www.ftb.ca.gov/forms/2025/2025-540-p-instructions.html
# The legal code does not specify the amounts without pointing to the IRS code
- title: Cal. Rev. & Tax. Code § 17062
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17062

JOINT:
values:
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Expand Up @@ -15,5 +15,5 @@ metadata:
href: https://www.ftb.ca.gov/forms/2024/2024-540-p.pdf#page=1
- title: 2025 Schedule P (540) Alternative Minimum Tax and Credit Limitations - Residents
href: https://www.ftb.ca.gov/forms/2025/2025-540-p.pdf#page=1
- title: Cal. Rev. & Tax. Code § 17062 (b)(3)(iv)
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax
- title: Cal. Rev. & Tax. Code § 17062 (b)(3)(A)(iv)
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17062
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href: https://www.ftb.ca.gov/forms/2023/2023-3514.pdf#page=4
# The legal code provides the pre-adjustment value
- title: California Revenue and Taxation Code (R&TC) Section 17052.2(a)(2)(C)(i)
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170522-foster-youth-tax-credit-for-qualified-taxpayers#:~:text=Section%2017052.2%20%2D%20Foster%20youth%20tax%20credit%20for%20qualified%20taxpayers%20(a,determined%20under%20paragraph%20(2)
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.2
- title: 2024 California Earned Income Tax Credit Form
href: https://www.ftb.ca.gov/forms/2024/2024-3514.pdf#page=4
- title: 2025 California Earned Income Tax Credit Booklet
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Expand Up @@ -18,8 +18,8 @@ metadata:
- title: 2022 California Earned Income Tax Credit Form
href: https://www.ftb.ca.gov/forms/2022/2022-3514.pdf#page=4
# The legal code provides the pre-adjustment value
- title: California Revenue and Taxation Code (R&TC) Section 17052.2(a)(C)(i)
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170522-foster-youth-tax-credit-for-qualified-taxpayers#:~:text=Section%2017052.2%20%2D%20Foster%20youth%20tax%20credit%20for%20qualified%20taxpayers%20(a,determined%20under%20paragraph%20(2)
- title: California Revenue and Taxation Code (R&TC) Section 17052.2(c)(2)
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.2
- title: 2024 California Earned Income Tax Credit Form
href: https://www.ftb.ca.gov/forms/2024/2024-3514.pdf#page=4
- title: 2025 California Earned Income Tax Credit Booklet
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label: California renter tax credit amount
reference:
- title: Cal. Rev. & Tax. Code § 17053.5
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170535-credit-for-qualified-renter
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17053.5
- title: 2021 California Form 540 instructions
href: https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html
- title: 2022 California Form 540 instructions
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# surviving_spouse/joint/head: $50,000 starting in 1998 indexed by California CPI
reference:
- title: Cal. Rev. & Tax. Code § 17053.5
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170535-credit-for-qualified-renter
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17053.5
- title: 2021 California Form 540 instructions
href: https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html
- title: 2022 California Form 540 instructions
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# For accuracy, we use the final product as the parameter value
# due to the tax forms showing inflation-adjusted final values and not the base value.
- title: California Legal code REVENUE AND TAXATION CODE, section 17052.1,(a)(2)(A)(i)
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170521-young-child-tax-credit
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.1
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href: https://www.ftb.ca.gov/forms/2025/2025-540.pdf#page=2
# The legal code provides the inflation unadjusted amount
- title: Cal. Rev. & Tax. Code § 17073.5
href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-1-definition-of-gross-income-adjusted-gross-income-taxable-income-etc/section-170735-standard-deduction?searchWithin=true&listingIndexId=california-codes.california-revenue-and-taxation-code.division-2-other-taxes.part-10-personal-income-tax
href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17073.5

JOINT:
values:
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label: Colorado federal taxable income additions
reference:
- title: C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3)
href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-until-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal
href: https://law.justia.com/codes/colorado/2022/title-39/article-22/part-1/section-39-22-104/
- title: 2021 Colorado Individual Income Tax Filing Guide, 104 Book - Additions
href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=5
- title: 2022 Colorado Individual Income Tax Filing Guide, 104 Book - Additions
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