Found while auditing rates/main/reduction.yaml during the backward-leak sweep (#9008/#9022/#9024 class) — this one is not a leak; the 2023 column is mistranscribed. The 2021 and 2022 columns diff clean against the DFA bracket cards, row by row.
The 2023 DFA "bracket adjustment" card (TaxBrackets_2023.pdf) reduces the $89,601–$94,200 range in $10 steps per $100 of income, with three income ranges deliberately $200 wide — card note, verbatim:
"The income ranges indicated with an asterisk (*) extend an extra $100 intentionally. Ark. Code Ann. …"
with asterisked rows, verbatim: "*$90,001 $90,200 4.70% $543.70", "$90,901 $91,100 4.70% $463.70", "$93,601 *$93,800 4.70% $203.70", and a row PE omitted entirely: "$89,901 $90,000 4.70% $553.70".
PE's 2023 column (a) omits the $89,901–$90,000 → $553.70 row, shifting every subsequent row's amount up by $10 through $94,200, and (b) contains duplicate thresholds 91_701 and 91_801, which sum to 787.40/767.40 instead of 393.70/383.70. Programmatic diff of all 44 card rows (midpoint probe per row): 40/44 mismatch — off by $10 across ~$89,901–$94,200, and off by ~$390 in $91,701–$91,900 (an understatement of AR tax, since the reduction is subtracted).
Fix: re-key the 2023 column of parameters/gov/states/ar/tax/income/rates/main/reduction.yaml against the card: insert the missing row, encode the three $200-wide asterisked ranges, remove the duplicated thresholds. TY2023 only; 2021/2022/2024+ columns untouched.
Integration test (expected from the card): 2023 single filer with taxable income $91,750 → reduction $393.70 (card row "$91,701 $91,800 4.70% $393.70"), i.e. tax = 4.7% × midpoint-computed base − 393.70 per the card's formula note ("the results must match the table exactly. The calculations in the table are made at the midpoint of each income level").
Found while auditing
rates/main/reduction.yamlduring the backward-leak sweep (#9008/#9022/#9024 class) — this one is not a leak; the 2023 column is mistranscribed. The 2021 and 2022 columns diff clean against the DFA bracket cards, row by row.The 2023 DFA "bracket adjustment" card (TaxBrackets_2023.pdf) reduces the $89,601–$94,200 range in $10 steps per $100 of income, with three income ranges deliberately $200 wide — card note, verbatim:
with asterisked rows, verbatim: "*$90,001 $90,200 4.70% $543.70", "$90,901 $91,100 4.70% $463.70", "$93,601 *$93,800 4.70% $203.70", and a row PE omitted entirely: "$89,901 $90,000 4.70% $553.70".
PE's 2023 column (a) omits the $89,901–$90,000 → $553.70 row, shifting every subsequent row's amount up by $10 through $94,200, and (b) contains duplicate thresholds 91_701 and 91_801, which sum to 787.40/767.40 instead of 393.70/383.70. Programmatic diff of all 44 card rows (midpoint probe per row): 40/44 mismatch — off by $10 across ~$89,901–$94,200, and off by ~$390 in $91,701–$91,900 (an understatement of AR tax, since the reduction is subtracted).
Fix: re-key the 2023 column of
parameters/gov/states/ar/tax/income/rates/main/reduction.yamlagainst the card: insert the missing row, encode the three $200-wide asterisked ranges, remove the duplicated thresholds. TY2023 only; 2021/2022/2024+ columns untouched.Integration test (expected from the card): 2023 single filer with taxable income $91,750 → reduction $393.70 (card row "$91,701 $91,800 4.70% $393.70"), i.e. tax = 4.7% × midpoint-computed base − 393.70 per the card's formula note ("the results must match the table exactly. The calculations in the table are made at the midpoint of each income level").