Fix Arkansas inflation relief 2023 tables, sunset, and dead references - #9341
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DTrim99 merged 2 commits intoAug 25, 2026
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…s (follow-up to PolicyEngine#9321) Addresses the pre-existing issues @hua7450 surfaced in the PolicyEngine#9321 review, verified against the official 2023 Inflationary Relief worksheet: - 2023 maximums were $50/$100 (copied from the State Political Contributions Credit); corrected to $150/$300. Restored the JOINT 2023 phase-out start ($179,200) that was accidentally deleted by the WIDOW->SURVIVING_SPOUSE rename in PolicyEngine#4130 (it had been inheriting $174,000). The 2023 tables now reproduce the worksheet exactly (single-type $89,600->$103,600; joint $179,200->$207,200). - The credit sunset after TY2023 (absent from the 2024 AR1000TC list). non_refundable.yaml already drops it, but max_amount carried values forward; add 2024-01-01: 0 so the person-level variable is inert from 2024. - Refreshed the dead DFA reference URLs (/images/uploads/incomeTaxOffice/ -> /wp-content/uploads/), fixed the booklet worksheet anchor (#page=26 -> 25), and disambiguated the duplicate worksheet titles by year. - Tests: rewrote the scalar-masked HOH/surviving-spouse doubling cases as single-adult cases, fixed a duplicate test name, and added 2023 bracket/boundary + 2024-sunset coverage. AR credits suite 47/47. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
hua7450
self-requested a review
August 25, 2026 02:50
hua7450
approved these changes
Aug 25, 2026
Address the /review-program findings on this PR: - Add TY2023 last-positive-dollar boundary cases for single-type and joint filers (pins the ceil zero-crossing), a TY2023 joint mid-phase-out case, a TY2023 SEPARATE case (distinct per-person code path), and a TY2024 joint sunset case. - Rename the max_amount, reduction/start, and reduction/increment labels to name the inflation relief credit (start.yaml had said "inflation reduction credit") and strip trailing whitespace on touched metadata. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_019o3CatUFsN4y6TpBHY6Vgf
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Summary
Follow-up to #9321, addressing the pre-existing issues @hua7450 surfaced during that review (thanks for the source-verification pass). All values verified against the official 2023 Inflationary Relief worksheet.
Fixes
1. 2023 tables contradicted the worksheet by up to 3× (value bug)
inflationary_relief/max_amount.yamlstored 2023 maximums of $50 / $100 — these were copied from the State Political Contributions Credit caps, a different credit. The 2023 worksheet keeps $150 / $300. Corrected.inflationary_relief/reduction/start.yaml's JOINT block had no 2023 row, so it inherited $174,000 — the correct2023-01-01: 179_200was added by #3807 but accidentally deleted by the WIDOW→SURVIVING_SPOUSE rename in #4130. Restored. The single-type 2023 start ($89,600) andincrement/amountwere already correct, so the 2023 tables now reproduce the worksheet exactly (single-type $89,600 → $103,600; joint $179,200 → $207,200).2. Parameters outlived the credit's sunset
The credit doesn't exist for TY2024 (absent from the 2024 AR1000TC list).
non_refundable.yamlalready drops it, butmax_amount.yamlcarried values forward, so the person-level variable still paid if queried directly in 2024+. Added2024-01-01: 0(all filing-status columns) so it's inert from 2024.3. Dead reference URLs
DFA moved
/images/uploads/incomeTaxOffice/→/wp-content/uploads/(same filenames). Refreshed the dead hrefs on all fourinflationary_reliefparameter files (each now resolves 200), fixed the 2022 booklet worksheet anchor (#page=26→#page=25), and disambiguated the two identical "Inflationary relief income-tax credit worksheet" titles by year.4. Scalar-masked doubling tests + duplicate name
The existing HOH and SURVIVING_SPOUSE cases put two adults in the unit and asserted a scalar, so broadcasting reported double the per-return credit (the ÷2 divisor only halves true JOINT). Rewrote them as single-adult cases so the asserted value is the real per-return credit, and renamed the second "Single household with $100,000 taxable income" case (actually a SEPARATE couple).
Tests
AR credits suite 47/47. Added 2023 bracket/boundary coverage (full max, mid-phase-out, past the end, for both single-type and joint) plus a 2024-sunset case — the 2023/2024 years were previously untested. The joint $179,200 → $300 case specifically fails if the restored JOINT 2023 row is missing.
Source: 2023 Inflationary Relief worksheet; Act 2 of 2022, 3rd Ex. Sess..
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