{
  "$comment": "Arkansas 2026: indexed 0%–3.7% standard table on net income (AGI less standard deduction), upper-income table above $94,700, low income tables, $29 personal credits (Ark. Code §26-51-201, §26-51-501).",
  "country": "us",
  "jurisdiction": "us-ar",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "5599",
            "rate": "0"
          },
          {
            "upTo": "11199",
            "rate": "0.02"
          },
          {
            "upTo": "15999",
            "rate": "0.03"
          },
          {
            "upTo": "26399",
            "rate": "0.034"
          },
          {
            "upTo": null,
            "rate": "0.037"
          }
        ],
        "mfj": [
          {
            "upTo": "5599",
            "rate": "0"
          },
          {
            "upTo": "11199",
            "rate": "0.02"
          },
          {
            "upTo": "15999",
            "rate": "0.03"
          },
          {
            "upTo": "26399",
            "rate": "0.034"
          },
          {
            "upTo": null,
            "rate": "0.037"
          }
        ],
        "mfs": [
          {
            "upTo": "5599",
            "rate": "0"
          },
          {
            "upTo": "11199",
            "rate": "0.02"
          },
          {
            "upTo": "15999",
            "rate": "0.03"
          },
          {
            "upTo": "26399",
            "rate": "0.034"
          },
          {
            "upTo": null,
            "rate": "0.037"
          }
        ],
        "hoh": [
          {
            "upTo": "5599",
            "rate": "0"
          },
          {
            "upTo": "11199",
            "rate": "0.02"
          },
          {
            "upTo": "15999",
            "rate": "0.03"
          },
          {
            "upTo": "26399",
            "rate": "0.034"
          },
          {
            "upTo": null,
            "rate": "0.037"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Arkansas standard deduction",
          "amount": {
            "single": "2470",
            "mfj": "4940",
            "mfs": "2470",
            "hoh": "2470"
          }
        }
      ],
      "taxAdditions": [
        {
          "type": "schedule",
          "id": "upper-income-table",
          "label": "Upper-income table / bracket adjustment (net income over $94,700)",
          "schedule": {
            "single": [
              {
                "agiUpTo": "97170",
                "value": "0"
              },
              {
                "agiUpTo": "97270",
                "value": "0"
              },
              {
                "agiUpTo": "97370",
                "value": "7.26"
              },
              {
                "agiUpTo": "97470",
                "value": "17.26"
              },
              {
                "agiUpTo": "97570",
                "value": "27.26"
              },
              {
                "agiUpTo": "97670",
                "value": "37.26"
              },
              {
                "agiUpTo": "97770",
                "value": "47.26"
              },
              {
                "agiUpTo": "97870",
                "value": "57.26"
              },
              {
                "agiUpTo": "97970",
                "value": "67.26"
              },
              {
                "agiUpTo": "98070",
                "value": "77.26"
              },
              {
                "agiUpTo": "98170",
                "value": "87.26"
              },
              {
                "agiUpTo": "98270",
                "value": "97.26"
              },
              {
                "agiUpTo": "98370",
                "value": "107.26"
              },
              {
                "agiUpTo": "98470",
                "value": "117.26"
              },
              {
                "agiUpTo": "98570",
                "value": "127.26"
              },
              {
                "agiUpTo": "98670",
                "value": "137.26"
              },
              {
                "agiUpTo": "98770",
                "value": "147.26"
              },
              {
                "agiUpTo": "98870",
                "value": "157.26"
              },
              {
                "agiUpTo": "98970",
                "value": "167.26"
              },
              {
                "agiUpTo": "99070",
                "value": "177.26"
              },
              {
                "agiUpTo": "99170",
                "value": "187.26"
              },
              {
                "agiUpTo": "99270",
                "value": "197.26"
              },
              {
                "agiUpTo": "99370",
                "value": "207.26"
              },
              {
                "agiUpTo": "99470",
                "value": "217.26"
              },
              {
                "agiUpTo": "99570",
                "value": "227.26"
              },
              {
                "agiUpTo": "99670",
                "value": "237.26"
              },
              {
                "agiUpTo": "99770",
                "value": "247.26"
              },
              {
                "agiUpTo": "99870",
                "value": "257.26"
              },
              {
                "agiUpTo": "99970",
                "value": "267.26"
              },
              {
                "agiUpTo": "100070",
                "value": "277.26"
              },
              {
                "agiUpTo": null,
                "value": "287.26"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "99640",
                "value": "0"
              },
              {
                "agiUpTo": "99740",
                "value": "0"
              },
              {
                "agiUpTo": "99840",
                "value": "7.26"
              },
              {
                "agiUpTo": "99940",
                "value": "17.26"
              },
              {
                "agiUpTo": "100040",
                "value": "27.26"
              },
              {
                "agiUpTo": "100140",
                "value": "37.26"
              },
              {
                "agiUpTo": "100240",
                "value": "47.26"
              },
              {
                "agiUpTo": "100340",
                "value": "57.26"
              },
              {
                "agiUpTo": "100440",
                "value": "67.26"
              },
              {
                "agiUpTo": "100540",
                "value": "77.26"
              },
              {
                "agiUpTo": "100640",
                "value": "87.26"
              },
              {
                "agiUpTo": "100740",
                "value": "97.26"
              },
              {
                "agiUpTo": "100840",
                "value": "107.26"
              },
              {
                "agiUpTo": "100940",
                "value": "117.26"
              },
              {
                "agiUpTo": "101040",
                "value": "127.26"
              },
              {
                "agiUpTo": "101140",
                "value": "137.26"
              },
              {
                "agiUpTo": "101240",
                "value": "147.26"
              },
              {
                "agiUpTo": "101340",
                "value": "157.26"
              },
              {
                "agiUpTo": "101440",
                "value": "167.26"
              },
              {
                "agiUpTo": "101540",
                "value": "177.26"
              },
              {
                "agiUpTo": "101640",
                "value": "187.26"
              },
              {
                "agiUpTo": "101740",
                "value": "197.26"
              },
              {
                "agiUpTo": "101840",
                "value": "207.26"
              },
              {
                "agiUpTo": "101940",
                "value": "217.26"
              },
              {
                "agiUpTo": "102040",
                "value": "227.26"
              },
              {
                "agiUpTo": "102140",
                "value": "237.26"
              },
              {
                "agiUpTo": "102240",
                "value": "247.26"
              },
              {
                "agiUpTo": "102340",
                "value": "257.26"
              },
              {
                "agiUpTo": "102440",
                "value": "267.26"
              },
              {
                "agiUpTo": "102540",
                "value": "277.26"
              },
              {
                "agiUpTo": null,
                "value": "287.26"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "97170",
                "value": "0"
              },
              {
                "agiUpTo": "97270",
                "value": "0"
              },
              {
                "agiUpTo": "97370",
                "value": "7.26"
              },
              {
                "agiUpTo": "97470",
                "value": "17.26"
              },
              {
                "agiUpTo": "97570",
                "value": "27.26"
              },
              {
                "agiUpTo": "97670",
                "value": "37.26"
              },
              {
                "agiUpTo": "97770",
                "value": "47.26"
              },
              {
                "agiUpTo": "97870",
                "value": "57.26"
              },
              {
                "agiUpTo": "97970",
                "value": "67.26"
              },
              {
                "agiUpTo": "98070",
                "value": "77.26"
              },
              {
                "agiUpTo": "98170",
                "value": "87.26"
              },
              {
                "agiUpTo": "98270",
                "value": "97.26"
              },
              {
                "agiUpTo": "98370",
                "value": "107.26"
              },
              {
                "agiUpTo": "98470",
                "value": "117.26"
              },
              {
                "agiUpTo": "98570",
                "value": "127.26"
              },
              {
                "agiUpTo": "98670",
                "value": "137.26"
              },
              {
                "agiUpTo": "98770",
                "value": "147.26"
              },
              {
                "agiUpTo": "98870",
                "value": "157.26"
              },
              {
                "agiUpTo": "98970",
                "value": "167.26"
              },
              {
                "agiUpTo": "99070",
                "value": "177.26"
              },
              {
                "agiUpTo": "99170",
                "value": "187.26"
              },
              {
                "agiUpTo": "99270",
                "value": "197.26"
              },
              {
                "agiUpTo": "99370",
                "value": "207.26"
              },
              {
                "agiUpTo": "99470",
                "value": "217.26"
              },
              {
                "agiUpTo": "99570",
                "value": "227.26"
              },
              {
                "agiUpTo": "99670",
                "value": "237.26"
              },
              {
                "agiUpTo": "99770",
                "value": "247.26"
              },
              {
                "agiUpTo": "99870",
                "value": "257.26"
              },
              {
                "agiUpTo": "99970",
                "value": "267.26"
              },
              {
                "agiUpTo": "100070",
                "value": "277.26"
              },
              {
                "agiUpTo": null,
                "value": "287.26"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "97170",
                "value": "0"
              },
              {
                "agiUpTo": "97270",
                "value": "0"
              },
              {
                "agiUpTo": "97370",
                "value": "7.26"
              },
              {
                "agiUpTo": "97470",
                "value": "17.26"
              },
              {
                "agiUpTo": "97570",
                "value": "27.26"
              },
              {
                "agiUpTo": "97670",
                "value": "37.26"
              },
              {
                "agiUpTo": "97770",
                "value": "47.26"
              },
              {
                "agiUpTo": "97870",
                "value": "57.26"
              },
              {
                "agiUpTo": "97970",
                "value": "67.26"
              },
              {
                "agiUpTo": "98070",
                "value": "77.26"
              },
              {
                "agiUpTo": "98170",
                "value": "87.26"
              },
              {
                "agiUpTo": "98270",
                "value": "97.26"
              },
              {
                "agiUpTo": "98370",
                "value": "107.26"
              },
              {
                "agiUpTo": "98470",
                "value": "117.26"
              },
              {
                "agiUpTo": "98570",
                "value": "127.26"
              },
              {
                "agiUpTo": "98670",
                "value": "137.26"
              },
              {
                "agiUpTo": "98770",
                "value": "147.26"
              },
              {
                "agiUpTo": "98870",
                "value": "157.26"
              },
              {
                "agiUpTo": "98970",
                "value": "167.26"
              },
              {
                "agiUpTo": "99070",
                "value": "177.26"
              },
              {
                "agiUpTo": "99170",
                "value": "187.26"
              },
              {
                "agiUpTo": "99270",
                "value": "197.26"
              },
              {
                "agiUpTo": "99370",
                "value": "207.26"
              },
              {
                "agiUpTo": "99470",
                "value": "217.26"
              },
              {
                "agiUpTo": "99570",
                "value": "227.26"
              },
              {
                "agiUpTo": "99670",
                "value": "237.26"
              },
              {
                "agiUpTo": "99770",
                "value": "247.26"
              },
              {
                "agiUpTo": "99870",
                "value": "257.26"
              },
              {
                "agiUpTo": "99970",
                "value": "267.26"
              },
              {
                "agiUpTo": "100070",
                "value": "277.26"
              },
              {
                "agiUpTo": null,
                "value": "287.26"
              }
            ]
          }
        }
      ],
      "credits": [
        {
          "type": "lowIncomeZero",
          "id": "low-income-table-zero",
          "label": "Low income tax table: no tax",
          "threshold": {
            "single": "14643",
            "mfj": "24695",
            "mfs": "0",
            "hoh": "20820"
          },
          "perDependent": "0"
        },
        {
          "type": "schedule",
          "id": "low-income-table",
          "label": "Low income tax table relief",
          "schedule": {
            "single": [
              {
                "agiUpTo": "14643",
                "value": "0"
              },
              {
                "agiUpTo": "14700",
                "value": "113"
              },
              {
                "agiUpTo": "14800",
                "value": "111"
              },
              {
                "agiUpTo": "14900",
                "value": "107"
              },
              {
                "agiUpTo": "15000",
                "value": "103"
              },
              {
                "agiUpTo": "15100",
                "value": "99"
              },
              {
                "agiUpTo": "15200",
                "value": "95"
              },
              {
                "agiUpTo": "15300",
                "value": "91"
              },
              {
                "agiUpTo": "15400",
                "value": "87"
              },
              {
                "agiUpTo": "15500",
                "value": "83"
              },
              {
                "agiUpTo": "15600",
                "value": "79"
              },
              {
                "agiUpTo": "15700",
                "value": "75"
              },
              {
                "agiUpTo": "15800",
                "value": "71"
              },
              {
                "agiUpTo": "15900",
                "value": "67"
              },
              {
                "agiUpTo": "16000",
                "value": "63"
              },
              {
                "agiUpTo": "16100",
                "value": "59"
              },
              {
                "agiUpTo": "16200",
                "value": "55"
              },
              {
                "agiUpTo": "16300",
                "value": "51"
              },
              {
                "agiUpTo": "16400",
                "value": "47"
              },
              {
                "agiUpTo": "16500",
                "value": "43"
              },
              {
                "agiUpTo": "16600",
                "value": "39"
              },
              {
                "agiUpTo": "16700",
                "value": "35"
              },
              {
                "agiUpTo": "16800",
                "value": "31"
              },
              {
                "agiUpTo": "16900",
                "value": "27"
              },
              {
                "agiUpTo": "17000",
                "value": "23"
              },
              {
                "agiUpTo": "17100",
                "value": "19"
              },
              {
                "agiUpTo": "17200",
                "value": "15"
              },
              {
                "agiUpTo": "17300",
                "value": "11"
              },
              {
                "agiUpTo": "17400",
                "value": "7"
              },
              {
                "agiUpTo": "17500",
                "value": "3"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "24695",
                "value": "0"
              },
              {
                "agiUpTo": "24700",
                "value": "307"
              },
              {
                "agiUpTo": "24800",
                "value": "299"
              },
              {
                "agiUpTo": "24900",
                "value": "291"
              },
              {
                "agiUpTo": "25000",
                "value": "284"
              },
              {
                "agiUpTo": "25100",
                "value": "278"
              },
              {
                "agiUpTo": "25200",
                "value": "270"
              },
              {
                "agiUpTo": "25300",
                "value": "264"
              },
              {
                "agiUpTo": "25400",
                "value": "256"
              },
              {
                "agiUpTo": "25500",
                "value": "249"
              },
              {
                "agiUpTo": "25600",
                "value": "243"
              },
              {
                "agiUpTo": "25700",
                "value": "235"
              },
              {
                "agiUpTo": "25800",
                "value": "229"
              },
              {
                "agiUpTo": "25900",
                "value": "221"
              },
              {
                "agiUpTo": "26000",
                "value": "214"
              },
              {
                "agiUpTo": "26100",
                "value": "208"
              },
              {
                "agiUpTo": "26200",
                "value": "200"
              },
              {
                "agiUpTo": "26300",
                "value": "194"
              },
              {
                "agiUpTo": "26400",
                "value": "186"
              },
              {
                "agiUpTo": "26500",
                "value": "179"
              },
              {
                "agiUpTo": "26600",
                "value": "173"
              },
              {
                "agiUpTo": "26700",
                "value": "165"
              },
              {
                "agiUpTo": "26800",
                "value": "159"
              },
              {
                "agiUpTo": "26900",
                "value": "151"
              },
              {
                "agiUpTo": "27000",
                "value": "144"
              },
              {
                "agiUpTo": "27100",
                "value": "138"
              },
              {
                "agiUpTo": "27200",
                "value": "130"
              },
              {
                "agiUpTo": "27300",
                "value": "124"
              },
              {
                "agiUpTo": "27400",
                "value": "116"
              },
              {
                "agiUpTo": "27500",
                "value": "109"
              },
              {
                "agiUpTo": "27600",
                "value": "103"
              },
              {
                "agiUpTo": "27700",
                "value": "95"
              },
              {
                "agiUpTo": "27800",
                "value": "89"
              },
              {
                "agiUpTo": "27900",
                "value": "81"
              },
              {
                "agiUpTo": "28000",
                "value": "74"
              },
              {
                "agiUpTo": "28100",
                "value": "68"
              },
              {
                "agiUpTo": "28200",
                "value": "60"
              },
              {
                "agiUpTo": "28300",
                "value": "54"
              },
              {
                "agiUpTo": "28400",
                "value": "46"
              },
              {
                "agiUpTo": "28500",
                "value": "39"
              },
              {
                "agiUpTo": "28600",
                "value": "33"
              },
              {
                "agiUpTo": "28700",
                "value": "25"
              },
              {
                "agiUpTo": "28800",
                "value": "19"
              },
              {
                "agiUpTo": "28900",
                "value": "11"
              },
              {
                "agiUpTo": "29000",
                "value": "4"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "20820",
                "value": "0"
              },
              {
                "agiUpTo": "20900",
                "value": "270"
              },
              {
                "agiUpTo": "21000",
                "value": "263"
              },
              {
                "agiUpTo": "21100",
                "value": "258"
              },
              {
                "agiUpTo": "21200",
                "value": "252"
              },
              {
                "agiUpTo": "21300",
                "value": "246"
              },
              {
                "agiUpTo": "21400",
                "value": "240"
              },
              {
                "agiUpTo": "21500",
                "value": "233"
              },
              {
                "agiUpTo": "21600",
                "value": "228"
              },
              {
                "agiUpTo": "21700",
                "value": "222"
              },
              {
                "agiUpTo": "21800",
                "value": "216"
              },
              {
                "agiUpTo": "21900",
                "value": "210"
              },
              {
                "agiUpTo": "22000",
                "value": "203"
              },
              {
                "agiUpTo": "22100",
                "value": "198"
              },
              {
                "agiUpTo": "22200",
                "value": "192"
              },
              {
                "agiUpTo": "22300",
                "value": "186"
              },
              {
                "agiUpTo": "22400",
                "value": "180"
              },
              {
                "agiUpTo": "22500",
                "value": "173"
              },
              {
                "agiUpTo": "22600",
                "value": "168"
              },
              {
                "agiUpTo": "22700",
                "value": "162"
              },
              {
                "agiUpTo": "22800",
                "value": "156"
              },
              {
                "agiUpTo": "22900",
                "value": "150"
              },
              {
                "agiUpTo": "23000",
                "value": "143"
              },
              {
                "agiUpTo": "23100",
                "value": "138"
              },
              {
                "agiUpTo": "23200",
                "value": "132"
              },
              {
                "agiUpTo": "23300",
                "value": "126"
              },
              {
                "agiUpTo": "23400",
                "value": "120"
              },
              {
                "agiUpTo": "23500",
                "value": "113"
              },
              {
                "agiUpTo": "23600",
                "value": "108"
              },
              {
                "agiUpTo": "23700",
                "value": "102"
              },
              {
                "agiUpTo": "23800",
                "value": "96"
              },
              {
                "agiUpTo": "23900",
                "value": "90"
              },
              {
                "agiUpTo": "24000",
                "value": "83"
              },
              {
                "agiUpTo": "24100",
                "value": "78"
              },
              {
                "agiUpTo": "24200",
                "value": "72"
              },
              {
                "agiUpTo": "24300",
                "value": "66"
              },
              {
                "agiUpTo": "24400",
                "value": "60"
              },
              {
                "agiUpTo": "24500",
                "value": "53"
              },
              {
                "agiUpTo": "24600",
                "value": "48"
              },
              {
                "agiUpTo": "24700",
                "value": "42"
              },
              {
                "agiUpTo": "24800",
                "value": "36"
              },
              {
                "agiUpTo": "24900",
                "value": "30"
              },
              {
                "agiUpTo": "25000",
                "value": "23"
              },
              {
                "agiUpTo": "25100",
                "value": "18"
              },
              {
                "agiUpTo": "25200",
                "value": "12"
              },
              {
                "agiUpTo": "25300",
                "value": "6"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "perPerson",
          "id": "personal-tax-credits",
          "label": "Personal tax credits ($29 each)",
          "filer": {
            "single": "29",
            "mfj": "58",
            "mfs": "29",
            "hoh": "58"
          },
          "perDependent": "29"
        },
        {
          "type": "schedule",
          "id": "additional-credit-qualified-individuals",
          "label": "Additional tax credit for qualified individuals",
          "schedule": {
            "single": [
              {
                "agiUpTo": "28970",
                "value": "60"
              },
              {
                "agiUpTo": "29070",
                "value": "55"
              },
              {
                "agiUpTo": "29170",
                "value": "50"
              },
              {
                "agiUpTo": "29270",
                "value": "45"
              },
              {
                "agiUpTo": "29370",
                "value": "40"
              },
              {
                "agiUpTo": "29470",
                "value": "35"
              },
              {
                "agiUpTo": "29570",
                "value": "30"
              },
              {
                "agiUpTo": "29670",
                "value": "25"
              },
              {
                "agiUpTo": "29770",
                "value": "20"
              },
              {
                "agiUpTo": "29870",
                "value": "15"
              },
              {
                "agiUpTo": "29970",
                "value": "10"
              },
              {
                "agiUpTo": "30070",
                "value": "5"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "31440",
                "value": "120"
              },
              {
                "agiUpTo": "31540",
                "value": "110"
              },
              {
                "agiUpTo": "31640",
                "value": "100"
              },
              {
                "agiUpTo": "31740",
                "value": "90"
              },
              {
                "agiUpTo": "31840",
                "value": "80"
              },
              {
                "agiUpTo": "31940",
                "value": "70"
              },
              {
                "agiUpTo": "32040",
                "value": "60"
              },
              {
                "agiUpTo": "32140",
                "value": "50"
              },
              {
                "agiUpTo": "32240",
                "value": "40"
              },
              {
                "agiUpTo": "32340",
                "value": "30"
              },
              {
                "agiUpTo": "32440",
                "value": "20"
              },
              {
                "agiUpTo": "32540",
                "value": "10"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "28970",
                "value": "60"
              },
              {
                "agiUpTo": "29070",
                "value": "55"
              },
              {
                "agiUpTo": "29170",
                "value": "50"
              },
              {
                "agiUpTo": "29270",
                "value": "45"
              },
              {
                "agiUpTo": "29370",
                "value": "40"
              },
              {
                "agiUpTo": "29470",
                "value": "35"
              },
              {
                "agiUpTo": "29570",
                "value": "30"
              },
              {
                "agiUpTo": "29670",
                "value": "25"
              },
              {
                "agiUpTo": "29770",
                "value": "20"
              },
              {
                "agiUpTo": "29870",
                "value": "15"
              },
              {
                "agiUpTo": "29970",
                "value": "10"
              },
              {
                "agiUpTo": "30070",
                "value": "5"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "28970",
                "value": "60"
              },
              {
                "agiUpTo": "29070",
                "value": "55"
              },
              {
                "agiUpTo": "29170",
                "value": "50"
              },
              {
                "agiUpTo": "29270",
                "value": "45"
              },
              {
                "agiUpTo": "29370",
                "value": "40"
              },
              {
                "agiUpTo": "29470",
                "value": "35"
              },
              {
                "agiUpTo": "29570",
                "value": "30"
              },
              {
                "agiUpTo": "29670",
                "value": "25"
              },
              {
                "agiUpTo": "29770",
                "value": "20"
              },
              {
                "agiUpTo": "29870",
                "value": "15"
              },
              {
                "agiUpTo": "29970",
                "value": "10"
              },
              {
                "agiUpTo": "30070",
                "value": "5"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "ar-bracket-adjustment-steps",
      "field": "params.incomeTax.taxAdditions.0",
      "description": "Above $94,700 of net taxable income the bracket adjustment shrinks by $10 per $100 band (upper-income table); each band edge raises tax by $10 for $1 more income."
    },
    {
      "id": "ar-additional-credit-steps",
      "field": "params.incomeTax.credits.3",
      "description": "Additional tax credit for qualified individuals falls by $5 ($10 MFJ) per $100 of net income from $26,500 to $27,600."
    },
    {
      "id": "ar-low-income-table",
      "field": "params.incomeTax.credits.0",
      "description": "Low income table modelled as zero tax up to the table threshold plus a per-$100-row credit (regular tax at row midpoint less table tax); within-row approximation can create small (< $4) steps."
    }
  ],
  "notModelled": [
    "Arkansas tax tables (net income under $100,001) are evaluated at $100-row midpoints and rounded to whole dollars; MoneyOtter computes the exact bracket formula (differences up to about $2)",
    "Low income tax tables: only the 'one or no dependent' tables are modelled (zero-tax threshold + per-row credit); the separate HoH/MFJ tables for two or more dependents (higher thresholds) are not, so tax is overstated for those families at low incomes",
    "Married filing separately on the same return (Filing Status 4) can lower tax for two-earner couples; MoneyOtter's MFJ models a joint return on combined income",
    "Itemized deductions; personal credits for age 65+/blind/deaf; child care credit; other credits",
    "Standard tables: tiny (< $0.01) differences between DFA's printed bracket adjustments and the exact progressive formula",
    "2026 tables not yet published by DFA: 2026 standard-table brackets, upper-income table (2% to $4,700, 3.7% above) and bracket adjustments ($290 falling $10 per $100 to $97,600) from Act 1 of the 2026 First Extraordinary Session; the first band ($94,701–$94,800) would reduce tax by $2.74 relative to the standard table, which the schema cannot express (addition floored at 0)",
    "2026 low income tables and additional-credit thresholds assumed unchanged from 2025 (both depend only on income below $26,400 net, where the 2026 rates are unchanged); DFA may index them"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf",
      "title": "Arkansas Act 1 of the 2026 First Extraordinary Session (HB 1001): tax years beginning on or after 1 Jan 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf",
      "title": "Graduated/flat income tax on wages: Act 1 of 2026 (1st Ex. Sess.) §1, Ark. Code §26-51-201(a)(4)(A): 0% to $5,599, 2% to $11,199, 3% to $15,999, 3.4% to $26,399, 3.7% to $94,700",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
      "title": "Arkansas DFA — AR1000F line 8: W-2 state wages; line 25 adjusted gross income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf",
      "title": "Act 1 of 2026 (1st Ex. Sess.) §1, Ark. Code §26-51-201(a)(4)(A): 0% to $5,599, 2% to $11,199, 3% to $15,999, 3.4% to $26,399, 3.7% to $94,700",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://arkleg.state.ar.us/Home/FTPDocument?path=%2FAssembly%2F2025%2F2026S1%2FFiscal+Impacts%2FSB1-DFA1.pdf",
      "title": "Arkansas DFA fiscal impact statement (SB1/HB1001): 2026 standard and upper income tables",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf",
      "title": "Arkansas DFA — 2026 withholding formula: standard deduction $2,470 ($4,940 MFJ per instructions)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.taxAdditions",
      "url": "https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf",
      "title": "Act 1 of 2026 §1, §26-51-201(a)(4)(B)–(C): over $94,700 use 2% to $4,700 and 3.7% above, less bracket adjustment $290 ($94,701–$94,800) falling $10 per $100 to $10 ($97,501–$97,600)",
      "retrieved": "2026-10-07",
      "note": "Additions = upper-table tax − adjustment − standard-table tax (0.037x − 79.90 − adj vs 0.037x − 367.163), keyed on AGI = net income + standard deduction."
    },
    {
      "field": "params.incomeTax.credits.0",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf",
      "title": "Arkansas DFA — 2025 Low Income Tax Tables (2026 tables not yet published; thresholds assumed unchanged)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits.1",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf",
      "title": "Arkansas DFA — 2025 Low Income Tax Tables, $100 rows (assumed for 2026)",
      "retrieved": "2026-10-07",
      "note": "Credit per row = regular-table tax at the row midpoint (rounded) minus the low-income-table tax."
    },
    {
      "field": "params.incomeTax.credits.2",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf",
      "title": "Arkansas DFA — 2026 withholding formula: personal tax credits $29 each",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits.3",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf",
      "title": "Arkansas DFA — Additional Tax Credit for Qualified Individuals table (2025; assumed unchanged for 2026)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf",
      "title": "Arkansas DFA — wages are W-2 state wages (401(k)/403(b)/457(b) deferrals and cafeteria-plan reductions excluded); HSA payments adjustment allowed (AR1000ADJ)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf",
      "title": "Arkansas DFA — withholding formula (income tax only; no employee-paid state payroll programme)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf",
      "title": "Arkansas rounds to whole dollars; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}