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us-ar/statute/act-2-2026/section-1 — Section 1 · Axiom

Section 1

31 rules

SECTION 1. Arkansas Code § 26-51-201(a)(4), concerning the income tax 24 imposed on individuals, trusts, and estates, is amended to read as follows: 25

(4) For tax years beginning on or after January 1, 2026: 26

(A) Every resident, individual, trust, or estate having 27 net income less than or equal to ninety-four thousand seven hundred dollars 28 ($94,700) shall determine the amount of income tax due under this subsection 29 in accordance with the table set forth below: 30 From

Less Than or Equal To

Rate 31 $0

$5,599

32 $5,600

$11,199

33 $11,200

$15,999

34 $16,000

$26,399

3.4% 35 $26,400

$94,700

3.7% 36

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2 04/30/2026 11:37:28 AM JLL442

(B) Every resident, individual, trust, or estate having 1 net income greater than ninety-four thousand seven hundred dollars ($94,700) 2 shall determine the amount of income tax due under this subsection in 3 accordance with the table set forth below: 4 From

Less Than or Equal To

Rate 5 $0

$4,700

6 $4,701 and above

3.7% 7

(C) Every resident, individual, trust, or estate having 8 net income greater than or equal to ninety-four thousand seven hundred one 9 dollars ($94,701) but not greater than ninety-seven thousand six hundred 10 dollars ($97,600) shall reduce the amount of income tax due as determined 11 under subdivision (a)(4)(B) of this section by deducting a bracket adjustment 12 amount in accordance with the table set forth below: 13 From

Less Than or Equal To

Bracket Adjustment Amount 14 $94,701

$94,800

$290 15 $94,801

$94,900

$280 16 $94,901

$95,000

$270 17 $95,001

$95,100

$260 18 $95,101

$95,200

$250 19 $95,201

$95,300

$240 20 $95,301

$95,400

$230 21 $95,401

$95,500

$220 22 $95,501

$95,600

$210 23 $95,601

$95,700

$200 24 $95,701

$95,800

$190 25 $95,801

$95,900

$180 26 $95,901

$96,000

$170 27 $96,001

$96,100

$160 28 $96,101

$96,200

$150 29 $96,201

$96,300

$140 30 $96,301

$96,400

$130 31 $96,401

$96,500

$120 32 $96,501

$96,600

$110 33 $96,601

$96,700

$100 34 $96,701

$96,800

$90 35 $96,801

$96,900

$80 36

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3 04/30/2026 11:37:28 AM JLL442 $96,901

$97,000

$70 1 $97,001

$97,100

$60 2 $97,101

$97,200

$50 3 $97,201

$97,300

$40 4 $97,301

$97,400

$30 5 $97,401

$97,500

$20 6 $97,501

$97,600

$10 7 $97,601 and over

$0 8

(5) The tables set forth in subdivisions (a)(1)-(3) (a)(1)-(4) 9 of this section shall be adjusted annually in accordance with the method set 10 forth in subsection (d) of this section. 11

in view

Whole section

Encodings · 31

Encoded from this provision

us-ar/policy/income_tax/pilot_liability_pipeline

ar_pit_pilot_adjustment_lower_half_amountAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290 through $150

name: ar_pit_pilot_adjustment_lower_half_amount
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290
  through $150
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: Bracket Adjustment Amount
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 290
      '1': 280
      '2': 270
      '3': 260
      '4': 250
      '5': 240
      '6': 230
      '7': 220
      '8': 210
      '9': 200
      '10': 190
      '11': 180
      '12': 170
      '13': 160
      '14': 150

ar_pit_pilot_adjustment_lower_half_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row selected from individual net income

name: ar_pit_pilot_adjustment_lower_half_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row
  selected from individual net income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            deducting a bracket adjustment amount in accordance with the table
            set forth below
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[1]: 0

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[2]: 1

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[3]: 2

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[4]: 3

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[5]: 4

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[6]: 5

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[7]: 6

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[8]: 7

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[9]: 8

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[10]: 9

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[11]: 10

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[12]: 11

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[13]: 12

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[14]: 13

      else: 14

ar_pit_pilot_adjustment_lower_half_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $94,701 through $96,101

name: ar_pit_pilot_adjustment_lower_half_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from
  $94,701 through $96,101
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: From
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 94701
      '1': 94801
      '2': 94901
      '3': 95001
      '4': 95101
      '5': 95201
      '6': 95301
      '7': 95401
      '8': 95501
      '9': 95601
      '10': 95701
      '11': 95801
      '12': 95901
      '13': 96001
      '14': 96101

ar_pit_pilot_adjustment_upper_half_amountAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140 through $10 and zero tail

name: ar_pit_pilot_adjustment_upper_half_amount
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140
  through $10 and zero tail
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: Bracket Adjustment Amount
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 140
      '1': 130
      '2': 120
      '3': 110
      '4': 100
      '5': 90
      '6': 80
      '7': 70
      '8': 60
      '9': 50
      '10': 40
      '11': 30
      '12': 20
      '13': 10
      '14': 0

ar_pit_pilot_adjustment_upper_half_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and zero tail selected from individual net income

name: ar_pit_pilot_adjustment_upper_half_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and
  zero tail selected from individual net income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            deducting a bracket adjustment amount in accordance with the table
            set forth below
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[1]: 0

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[2]: 1

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[3]: 2

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[4]: 3

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[5]: 4

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[6]: 5

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[7]: 6

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[8]: 7

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[9]: 8

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[10]: 9

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[11]: 10

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[12]: 11

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[13]: 12

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[14]: 13

      else: 14

ar_pit_pilot_adjustment_upper_half_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $96,201 through the $97,601 zero-adjustment tail

name: ar_pit_pilot_adjustment_upper_half_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from
  $96,201 through the $97,601 zero-adjustment tail
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: From
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 96201
      '1': 96301
      '2': 96401
      '3': 96501
      '4': 96601
      '5': 96701
      '6': 96801
      '7': 96901
      '8': 97001
      '9': 97101
      '10': 97201
      '11': 97301
      '12': 97401
      '13': 97501
      '14': 97601

ar_pit_pilot_bracket_adjustmentAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the high-income schedule

name: ar_pit_pilot_bracket_adjustment
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the
  high-income schedule
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall reduce the amount of income tax due as determined
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ar_pit_pilot_uses_high_income_schedule:
        if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[0]:
          0
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[0]:
          ar_pit_pilot_adjustment_lower_half_amount[ar_pit_pilot_adjustment_lower_half_bracket]
        else:
          ar_pit_pilot_adjustment_upper_half_amount[ar_pit_pilot_adjustment_upper_half_bracket]
      else: 0

ar_pit_pilot_income_tax_before_non_refundable_credits_indivAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1, individual schedule component before nonrefundable credits

name: ar_pit_pilot_income_tax_before_non_refundable_credits_indiv
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1, individual schedule component before
  nonrefundable credits
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, ar_pit_pilot_schedule_tax)

ar_pit_pilot_schedule_a_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net income

name: ar_pit_pilot_schedule_a_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net
  income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[0]: 0

      else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[1]:
      1

      else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[2]:
      2

      else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[3]:
      3

      else: 4

ar_pit_pilot_schedule_a_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through $94,700

name: ar_pit_pilot_schedule_a_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_schedule_a_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through
  $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income less than or equal to ninety-four thousand seven
              hundred dollars ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 5600
      '2': 11200
      '3': 16000
      '4': 26400

ar_pit_pilot_schedule_a_rateAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700

name: ar_pit_pilot_schedule_a_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: ar_pit_pilot_schedule_a_bracket
source: Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income less than or equal to ninety-four thousand seven
              hundred dollars ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 0.02
      '2': 0.03
      '3': 0.034
      '4': 0.037

ar_pit_pilot_schedule_a_upperAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through $94,700

name: ar_pit_pilot_schedule_a_upper
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_schedule_a_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through
  $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income less than or equal to ninety-four thousand seven
              hundred dollars ($94,700)
            row_key: From
            column_key: Less Than or Equal To
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 5599
      '1': 11199
      '2': 15999
      '3': 26399
      '4': 94700

ar_pit_pilot_schedule_b_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from individual net income

name: ar_pit_pilot_schedule_b_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from
  individual net income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: $4,701 and above
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_b_floor[1]: 0
      else: 1

ar_pit_pilot_schedule_b_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds

name: ar_pit_pilot_schedule_b_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_schedule_b_bracket
source: Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income greater than ninety-four thousand seven hundred dollars
              ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 4700

ar_pit_pilot_schedule_b_rateAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(B), high-income marginal rates

name: ar_pit_pilot_schedule_b_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: ar_pit_pilot_schedule_b_bracket
source: Arkansas Act 2 of 2026 section 1(B), high-income marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income greater than ninety-four thousand seven hundred dollars
              ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.02
      '1': 0.037

ar_pit_pilot_schedule_taxAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less bracket adjustment

name: ar_pit_pilot_schedule_tax
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less
  bracket adjustment
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: 'For tax years beginning on or after January 1, 2026:'
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall reduce the amount of income tax due as determined
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ar_pit_pilot_uses_high_income_schedule:
        max(0,
          ar_pit_pilot_schedule_b_rate[0]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_b_floor[1]) - ar_pit_pilot_schedule_b_floor[0])
          + ar_pit_pilot_schedule_b_rate[1]
          * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_b_floor[1])
          - ar_pit_pilot_bracket_adjustment
        )
      else:
        ar_pit_pilot_schedule_a_rate[0]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[1]) - ar_pit_pilot_schedule_a_floor[0])
        + ar_pit_pilot_schedule_a_rate[1]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[2]) - ar_pit_pilot_schedule_a_floor[1])
        + ar_pit_pilot_schedule_a_rate[2]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[3]) - ar_pit_pilot_schedule_a_floor[2])
        + ar_pit_pilot_schedule_a_rate[3]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[4]) - ar_pit_pilot_schedule_a_floor[3])
        + ar_pit_pilot_schedule_a_rate[4]
        * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_a_floor[4])

ar_pit_pilot_taxable_incomeAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1, completed-return individual net taxable income boundary

name: ar_pit_pilot_taxable_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1, completed-return individual net taxable
  income boundary
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, ar_pit_pilot_individual_taxable_income)

ar_pit_pilot_uses_high_income_scheduleAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700

name: ar_pit_pilot_uses_high_income_schedule
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            net income greater than ninety-four thousand seven hundred dollars
            ($94,700)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ar_pit_pilot_taxable_income > ar_pit_pilot_schedule_a_upper[4]

us-ar/policy/income_tax/2026_resident_liability_source_hold

ar_pit_2026_deductions_and_exemptionsAR act-2-2026 § section-1 · derived

Fail-closed Arkansas deduction-and-exemption sentinel while the authority is source held

name: ar_pit_2026_deductions_and_exemptions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas deduction-and-exemption sentinel while the authority is
  source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_net_incomeAR act-2-2026 § section-1 · derived

Fail-closed Arkansas net-income sentinel while the income base is source held

name: ar_pit_2026_net_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Fail-closed Arkansas net-income sentinel while the income base is source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            net income less than or equal to ninety-four thousand seven hundred
            dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_net_income_tax_liability_before_paymentsAR act-2-2026 § section-1 · derived

Fail-closed signed Arkansas resident income-tax liability sentinel before payments

name: ar_pit_2026_net_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed signed Arkansas resident income-tax liability sentinel before
  payments
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: amount of income tax due
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_refundable_creditsAR act-2-2026 § section-1 · derived

Fail-closed Arkansas refundable-credit sentinel while the credit surface is source held

name: ar_pit_2026_refundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas refundable-credit sentinel while the credit surface is
  source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: amount of income tax due
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_tax_after_nonrefundable_creditsAR act-2-2026 § section-1 · derived

Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit surface is source held

name: ar_pit_2026_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit
  surface is source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: amount of income tax due
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_tax_before_credits_including_surtaxesAR act-2-2026 § section-1 · derived

Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the complete tax surface are source held

name: ar_pit_2026_tax_before_credits_including_surtaxes
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the
  complete tax surface are source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_taxable_incomeAR act-2-2026 § section-1 · derived

Fail-closed Arkansas taxable-income sentinel while income, deductions, and exemptions are source held

name: ar_pit_2026_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas taxable-income sentinel while income, deductions, and
  exemptions are source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            net income less than or equal to ninety-four thousand seven hundred
            dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_complete_liability_source_hold_appliesAR act-2-2026 § section-1 · derived

Combined source hold for incomplete 2026 Arkansas resident liability

name: ar_pit_2026_complete_liability_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Combined source hold for incomplete 2026 Arkansas resident liability
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ar_pit_2026_income_base_source_hold_applies
      or ar_pit_2026_deduction_and_exemption_source_hold_applies
      or ar_pit_2026_tax_and_surtax_source_hold_applies
      or ar_pit_2026_credit_surface_source_hold_applies

ar_pit_2026_credit_surface_source_hold_appliesAR act-2-2026 § section-1 · derived

Missing complete operative 2026 Arkansas credit and ordering authority

name: ar_pit_2026_credit_surface_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Missing complete operative 2026 Arkansas credit and ordering authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ar_pit_2026_deduction_and_exemption_source_hold_appliesAR act-2-2026 § section-1 · derived

Missing complete operative 2026 Arkansas resident deduction and exemption authority

name: ar_pit_2026_deduction_and_exemption_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing complete operative 2026 Arkansas resident deduction and exemption
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ar_pit_2026_income_base_source_hold_appliesAR act-2-2026 § section-1 · derived

Missing Arkansas net-income construction and final 2026 resident-return authority

name: ar_pit_2026_income_base_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing Arkansas net-income construction and final 2026 resident-return
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ar_pit_2026_input_domain_is_validAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1, full-year resident individual input domain

name: ar_pit_2026_input_domain_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Arkansas Act 2 of 2026 section 1, full-year resident individual input domain
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ar_pit_2026_is_full_year_arkansas_resident_return
      and ar_pit_2026_federal_and_arkansas_filing_units_are_aligned
      and (
        ar_pit_2026_federal_adjusted_gross_income >= 0
        or ar_pit_2026_federal_adjusted_gross_income < 0
      )

ar_pit_2026_tax_and_surtax_source_hold_appliesAR act-2-2026 § section-1 · derived

Act 2 schedule cannot execute before taxable net income and the complete 2026 specialty-tax surface is not pinned

name: ar_pit_2026_tax_and_surtax_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Act 2 schedule cannot execute before taxable net income and the complete 2026
  specialty-tax surface is not pinned
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: For tax years beginning on or after January 1, 2026
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ar_pit_2026_income_base_source_hold_applies
      or ar_pit_2026_deduction_and_exemption_source_hold_applies

▸rulespec code

Shown source

policies/income_tax

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View on GitHub

Rules

ar_pit_pilot_adjustment_lower_half_amount

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290 through $150

- name: ar_pit_pilot_adjustment_lower_half_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
  source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290 through $150
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: Bracket Adjustment Amount
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 290
        '1': 280
        '2': 270
        '3': 260
        '4': 250
        '5': 240
        '6': 230
        '7': 220
        '8': 210
        '9': 200
        '10': 190
        '11': 180
        '12': 170
        '13': 160
        '14': 150

ar_pit_pilot_adjustment_lower_half_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row selected from individual net income

- name: ar_pit_pilot_adjustment_lower_half_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: >-
    Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row selected from individual
    net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: deducting a bracket adjustment amount in accordance with the table set forth below
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[1]: 0
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[2]: 1
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[3]: 2
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[4]: 3
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[5]: 4
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[6]: 5
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[7]: 6
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[8]: 7
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[9]: 8
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[10]: 9
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[11]: 10
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[12]: 11
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[13]: 12
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[14]: 13
        else: 14

ar_pit_pilot_adjustment_lower_half_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $94,701 through $96,101

- name: ar_pit_pilot_adjustment_lower_half_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
  source: >-
    Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $94,701 through
    $96,101
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: From
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 94701
        '1': 94801
        '2': 94901
        '3': 95001
        '4': 95101
        '5': 95201
        '6': 95301
        '7': 95401
        '8': 95501
        '9': 95601
        '10': 95701
        '11': 95801
        '12': 95901
        '13': 96001
        '14': 96101

ar_pit_pilot_adjustment_upper_half_amount

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140 through $10 and zero tail

- name: ar_pit_pilot_adjustment_upper_half_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
  source: >-
    Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140 through $10 and zero
    tail
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: Bracket Adjustment Amount
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 140
        '1': 130
        '2': 120
        '3': 110
        '4': 100
        '5': 90
        '6': 80
        '7': 70
        '8': 60
        '9': 50
        '10': 40
        '11': 30
        '12': 20
        '13': 10
        '14': 0

ar_pit_pilot_adjustment_upper_half_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and zero tail selected from individual net income

- name: ar_pit_pilot_adjustment_upper_half_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: >-
    Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and zero tail selected
    from individual net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: deducting a bracket adjustment amount in accordance with the table set forth below
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[1]: 0
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[2]: 1
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[3]: 2
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[4]: 3
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[5]: 4
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[6]: 5
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[7]: 6
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[8]: 7
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[9]: 8
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[10]: 9
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[11]: 10
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[12]: 11
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[13]: 12
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[14]: 13
        else: 14

ar_pit_pilot_adjustment_upper_half_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $96,201 through the $97,601 zero-adjustment tail

- name: ar_pit_pilot_adjustment_upper_half_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
  source: >-
    Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $96,201 through the
    $97,601 zero-adjustment tail
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: From
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 96201
        '1': 96301
        '2': 96401
        '3': 96501
        '4': 96601
        '5': 96701
        '6': 96801
        '7': 96901
        '8': 97001
        '9': 97101
        '10': 97201
        '11': 97301
        '12': 97401
        '13': 97501
        '14': 97601

ar_pit_pilot_bracket_adjustment

Derived

source: Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the high-income schedule

- name: ar_pit_pilot_bracket_adjustment
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the high-income schedule
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall reduce the amount of income tax due as determined
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_uses_high_income_schedule:
          if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[0]:
            0
          else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[0]:
            ar_pit_pilot_adjustment_lower_half_amount[ar_pit_pilot_adjustment_lower_half_bracket]
          else:
            ar_pit_pilot_adjustment_upper_half_amount[ar_pit_pilot_adjustment_upper_half_bracket]
        else: 0

ar_pit_pilot_income_tax_before_non_refundable_credits_indiv

Derived

source: Arkansas Act 2 of 2026 section 1, individual schedule component before nonrefundable credits

- name: ar_pit_pilot_income_tax_before_non_refundable_credits_indiv
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1, individual schedule component before nonrefundable credits
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, ar_pit_pilot_schedule_tax)

ar_pit_pilot_schedule_a_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net income

- name: ar_pit_pilot_schedule_a_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[0]: 0
        else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[1]: 1
        else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[2]: 2
        else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[3]: 3
        else: 4

ar_pit_pilot_schedule_a_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through $94,700

- name: ar_pit_pilot_schedule_a_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_schedule_a_bracket
  source: Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: >-
                net income less than or equal to ninety-four thousand seven hundred dollars
                ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 5600
        '2': 11200
        '3': 16000
        '4': 26400

ar_pit_pilot_schedule_a_rate

Parameter

source: Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700

- name: ar_pit_pilot_schedule_a_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: ar_pit_pilot_schedule_a_bracket
  source: Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: >-
                net income less than or equal to ninety-four thousand seven hundred dollars
                ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 0.02
        '2': 0.03
        '3': 0.034
        '4': 0.037

ar_pit_pilot_schedule_a_upper

Parameter

source: Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through $94,700

- name: ar_pit_pilot_schedule_a_upper
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_schedule_a_bracket
  source: Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: >-
                net income less than or equal to ninety-four thousand seven hundred dollars
                ($94,700)
              row_key: From
              column_key: Less Than or Equal To
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 5599
        '1': 11199
        '2': 15999
        '3': 26399
        '4': 94700

ar_pit_pilot_schedule_b_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from individual net income

- name: ar_pit_pilot_schedule_b_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from individual net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: $4,701 and above
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_b_floor[1]: 0
        else: 1

ar_pit_pilot_schedule_b_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds

- name: ar_pit_pilot_schedule_b_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_schedule_b_bracket
  source: Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: net income greater than ninety-four thousand seven hundred dollars ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 4700

ar_pit_pilot_schedule_b_rate

Parameter

source: Arkansas Act 2 of 2026 section 1(B), high-income marginal rates

- name: ar_pit_pilot_schedule_b_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: ar_pit_pilot_schedule_b_bracket
  source: Arkansas Act 2 of 2026 section 1(B), high-income marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: net income greater than ninety-four thousand seven hundred dollars ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.02
        '1': 0.037

ar_pit_pilot_schedule_tax

Derived

source: Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less bracket adjustment

- name: ar_pit_pilot_schedule_tax
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less bracket adjustment
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: 'For tax years beginning on or after January 1, 2026:'
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall reduce the amount of income tax due as determined
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_uses_high_income_schedule:
          max(0,
            ar_pit_pilot_schedule_b_rate[0]
            * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_b_floor[1]) - ar_pit_pilot_schedule_b_floor[0])
            + ar_pit_pilot_schedule_b_rate[1]
            * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_b_floor[1])
            - ar_pit_pilot_bracket_adjustment
          )
        else:
          ar_pit_pilot_schedule_a_rate[0]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[1]) - ar_pit_pilot_schedule_a_floor[0])
          + ar_pit_pilot_schedule_a_rate[1]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[2]) - ar_pit_pilot_schedule_a_floor[1])
          + ar_pit_pilot_schedule_a_rate[2]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[3]) - ar_pit_pilot_schedule_a_floor[2])
          + ar_pit_pilot_schedule_a_rate[3]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[4]) - ar_pit_pilot_schedule_a_floor[3])
          + ar_pit_pilot_schedule_a_rate[4]
          * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_a_floor[4])

ar_pit_pilot_taxable_income

Derived

source: Arkansas Act 2 of 2026 section 1, completed-return individual net taxable income boundary

- name: ar_pit_pilot_taxable_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1, completed-return individual net taxable income boundary
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, ar_pit_pilot_individual_taxable_income)

ar_pit_pilot_uses_high_income_schedule

Derived

source: Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700

- name: ar_pit_pilot_uses_high_income_schedule
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: net income greater than ninety-four thousand seven hundred dollars ($94,700)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ar_pit_pilot_taxable_income > ar_pit_pilot_schedule_a_upper[4]

ar_pit_2026_deductions_and_exemptions

Derived

source: Fail-closed Arkansas deduction-and-exemption sentinel while the authority is source held

- name: ar_pit_2026_deductions_and_exemptions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed Arkansas deduction-and-exemption sentinel while the authority is source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_net_income

Derived

source: Fail-closed Arkansas net-income sentinel while the income base is source held

- name: ar_pit_2026_net_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed Arkansas net-income sentinel while the income base is source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: net income less than or equal to ninety-four thousand seven hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_net_income_tax_liability_before_payments

Derived

source: Fail-closed signed Arkansas resident income-tax liability sentinel before payments

- name: ar_pit_2026_net_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed signed Arkansas resident income-tax liability sentinel before payments
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: amount of income tax due
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_refundable_credits

Derived

source: Fail-closed Arkansas refundable-credit sentinel while the credit surface is source held

- name: ar_pit_2026_refundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed Arkansas refundable-credit sentinel while the credit surface is source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: amount of income tax due
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_tax_after_nonrefundable_credits

Derived

source: Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit surface is source held

- name: ar_pit_2026_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit surface is source
    held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: amount of income tax due
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_tax_before_credits_including_surtaxes

Derived

source: Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the complete tax surface are source held

- name: ar_pit_2026_tax_before_credits_including_surtaxes
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the complete tax
    surface are source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_taxable_income

Derived

source: Fail-closed Arkansas taxable-income sentinel while income, deductions, and exemptions are source held

- name: ar_pit_2026_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Arkansas taxable-income sentinel while income, deductions, and exemptions are source
    held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: net income less than or equal to ninety-four thousand seven hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_complete_liability_source_hold_applies

Derived

source: Combined source hold for incomplete 2026 Arkansas resident liability

- name: ar_pit_2026_complete_liability_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Combined source hold for incomplete 2026 Arkansas resident liability
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ar_pit_2026_income_base_source_hold_applies
        or ar_pit_2026_deduction_and_exemption_source_hold_applies
        or ar_pit_2026_tax_and_surtax_source_hold_applies
        or ar_pit_2026_credit_surface_source_hold_applies

ar_pit_2026_credit_surface_source_hold_applies

Derived

source: Missing complete operative 2026 Arkansas credit and ordering authority

- name: ar_pit_2026_credit_surface_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete operative 2026 Arkansas credit and ordering authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ar_pit_2026_deduction_and_exemption_source_hold_applies

Derived

source: Missing complete operative 2026 Arkansas resident deduction and exemption authority

- name: ar_pit_2026_deduction_and_exemption_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete operative 2026 Arkansas resident deduction and exemption authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ar_pit_2026_income_base_source_hold_applies

Derived

source: Missing Arkansas net-income construction and final 2026 resident-return authority

- name: ar_pit_2026_income_base_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing Arkansas net-income construction and final 2026 resident-return authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ar_pit_2026_input_domain_is_valid

Derived

source: Arkansas Act 2 of 2026 section 1, full-year resident individual input domain

- name: ar_pit_2026_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Arkansas Act 2 of 2026 section 1, full-year resident individual input domain
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ar_pit_2026_is_full_year_arkansas_resident_return
        and ar_pit_2026_federal_and_arkansas_filing_units_are_aligned
        and (
          ar_pit_2026_federal_adjusted_gross_income >= 0
          or ar_pit_2026_federal_adjusted_gross_income < 0
        )

ar_pit_2026_tax_and_surtax_source_hold_applies

Derived

source: Act 2 schedule cannot execute before taxable net income and the complete 2026 specialty-tax surface is not pinned

- name: ar_pit_2026_tax_and_surtax_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: >-
    Act 2 schedule cannot execute before taxable net income and the complete 2026 specialty-tax
    surface is not pinned
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: For tax years beginning on or after January 1, 2026
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ar_pit_2026_income_base_source_hold_applies
        or ar_pit_2026_deduction_and_exemption_source_hold_applies

▸citations (1)

References

This rule cites 1 other rule.

AR act-2-2026 § 26-51-201 (a)(4)inferredAR › Statutes › Title act-2-2026 › § 26-51-201 › (a)(4)

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Section 1

31 rules

Official source

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SECTION 1. Arkansas Code § 26-51-201(a)(4), concerning the income tax 24 imposed on individuals, trusts, and estates, is amended to read as follows: 25

(4) For tax years beginning on or after January 1, 2026: 26

Less Than or Equal To

Rate 31 $0

$5,599

32 $5,600

$11,199

33 $11,200

$15,999

34 $16,000

$26,399

3.4% 35 $26,400

$94,700

3.7% 36

SB1

2 04/30/2026 11:37:28 AM JLL442

Less Than or Equal To

Rate 5 $0

$4,700

6 $4,701 and above

3.7% 7

Less Than or Equal To

Bracket Adjustment Amount 14 $94,701

$94,800

$290 15 $94,801

$94,900

$280 16 $94,901

$95,000

$270 17 $95,001

$95,100

$260 18 $95,101

$95,200

$250 19 $95,201

$95,300

$240 20 $95,301

$95,400

$230 21 $95,401

$95,500

$220 22 $95,501

$95,600

$210 23 $95,601

$95,700

$200 24 $95,701

$95,800

$190 25 $95,801

$95,900

$180 26 $95,901

$96,000

$170 27 $96,001

$96,100

$160 28 $96,101

$96,200

$150 29 $96,201

$96,300

$140 30 $96,301

$96,400

$130 31 $96,401

$96,500

$120 32 $96,501

$96,600

$110 33 $96,601

$96,700

$100 34 $96,701

$96,800

$90 35 $96,801

$96,900

$80 36

SB1

3 04/30/2026 11:37:28 AM JLL442 $96,901

$97,000

$70 1 $97,001

$97,100

$60 2 $97,101

$97,200

$50 3 $97,201

$97,300

$40 4 $97,301

$97,400

$30 5 $97,401

$97,500

$20 6 $97,501

$97,600

$10 7 $97,601 and over

$0 8

(5) The tables set forth in subdivisions (a)(1)-(3) (a)(1)-(4) 9 of this section shall be adjusted annually in accordance with the method set 10 forth in subsection (d) of this section. 11

in view

Whole section

Encodings · 31

Encoded from this provision

us-ar/policy/income_tax/pilot_liability_pipeline

ar_pit_pilot_adjustment_lower_half_amountAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290 through $150

name: ar_pit_pilot_adjustment_lower_half_amount
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290
  through $150
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: Bracket Adjustment Amount
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 290
      '1': 280
      '2': 270
      '3': 260
      '4': 250
      '5': 240
      '6': 230
      '7': 220
      '8': 210
      '9': 200
      '10': 190
      '11': 180
      '12': 170
      '13': 160
      '14': 150

ar_pit_pilot_adjustment_lower_half_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row selected from individual net income

name: ar_pit_pilot_adjustment_lower_half_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row
  selected from individual net income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            deducting a bracket adjustment amount in accordance with the table
            set forth below
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[1]: 0

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[2]: 1

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[3]: 2

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[4]: 3

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[5]: 4

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[6]: 5

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[7]: 6

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[8]: 7

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[9]: 8

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[10]: 9

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[11]: 10

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[12]: 11

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[13]: 12

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_lower_half_floor[14]: 13

      else: 14

ar_pit_pilot_adjustment_lower_half_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $94,701 through $96,101

name: ar_pit_pilot_adjustment_lower_half_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from
  $94,701 through $96,101
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: From
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 94701
      '1': 94801
      '2': 94901
      '3': 95001
      '4': 95101
      '5': 95201
      '6': 95301
      '7': 95401
      '8': 95501
      '9': 95601
      '10': 95701
      '11': 95801
      '12': 95901
      '13': 96001
      '14': 96101

ar_pit_pilot_adjustment_upper_half_amountAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140 through $10 and zero tail

name: ar_pit_pilot_adjustment_upper_half_amount
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140
  through $10 and zero tail
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: Bracket Adjustment Amount
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 140
      '1': 130
      '2': 120
      '3': 110
      '4': 100
      '5': 90
      '6': 80
      '7': 70
      '8': 60
      '9': 50
      '10': 40
      '11': 30
      '12': 20
      '13': 10
      '14': 0

ar_pit_pilot_adjustment_upper_half_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and zero tail selected from individual net income

name: ar_pit_pilot_adjustment_upper_half_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and
  zero tail selected from individual net income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            deducting a bracket adjustment amount in accordance with the table
            set forth below
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[1]: 0

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[2]: 1

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[3]: 2

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[4]: 3

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[5]: 4

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[6]: 5

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[7]: 6

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[8]: 7

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[9]: 8

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[10]: 9

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[11]: 10

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[12]: 11

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[13]: 12

      else: if ar_pit_pilot_taxable_income <
      ar_pit_pilot_adjustment_upper_half_floor[14]: 13

      else: 14

ar_pit_pilot_adjustment_upper_half_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $96,201 through the $97,601 zero-adjustment tail

name: ar_pit_pilot_adjustment_upper_half_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from
  $96,201 through the $97,601 zero-adjustment tail
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: Bracket Adjustment Amount
            row_key: From
            column_key: From
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 96201
      '1': 96301
      '2': 96401
      '3': 96501
      '4': 96601
      '5': 96701
      '6': 96801
      '7': 96901
      '8': 97001
      '9': 97101
      '10': 97201
      '11': 97301
      '12': 97401
      '13': 97501
      '14': 97601

ar_pit_pilot_bracket_adjustmentAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the high-income schedule

name: ar_pit_pilot_bracket_adjustment
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the
  high-income schedule
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall reduce the amount of income tax due as determined
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ar_pit_pilot_uses_high_income_schedule:
        if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[0]:
          0
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[0]:
          ar_pit_pilot_adjustment_lower_half_amount[ar_pit_pilot_adjustment_lower_half_bracket]
        else:
          ar_pit_pilot_adjustment_upper_half_amount[ar_pit_pilot_adjustment_upper_half_bracket]
      else: 0

ar_pit_pilot_income_tax_before_non_refundable_credits_indivAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1, individual schedule component before nonrefundable credits

name: ar_pit_pilot_income_tax_before_non_refundable_credits_indiv
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1, individual schedule component before
  nonrefundable credits
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, ar_pit_pilot_schedule_tax)

ar_pit_pilot_schedule_a_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net income

name: ar_pit_pilot_schedule_a_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net
  income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[0]: 0

      else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[1]:
      1

      else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[2]:
      2

      else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[3]:
      3

      else: 4

ar_pit_pilot_schedule_a_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through $94,700

name: ar_pit_pilot_schedule_a_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_schedule_a_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through
  $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income less than or equal to ninety-four thousand seven
              hundred dollars ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 5600
      '2': 11200
      '3': 16000
      '4': 26400

ar_pit_pilot_schedule_a_rateAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700

name: ar_pit_pilot_schedule_a_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: ar_pit_pilot_schedule_a_bracket
source: Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income less than or equal to ninety-four thousand seven
              hundred dollars ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 0.02
      '2': 0.03
      '3': 0.034
      '4': 0.037

ar_pit_pilot_schedule_a_upperAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through $94,700

name: ar_pit_pilot_schedule_a_upper
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_schedule_a_bracket
source: >-
  Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through
  $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income less than or equal to ninety-four thousand seven
              hundred dollars ($94,700)
            row_key: From
            column_key: Less Than or Equal To
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 5599
      '1': 11199
      '2': 15999
      '3': 26399
      '4': 94700

ar_pit_pilot_schedule_b_bracketAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from individual net income

name: ar_pit_pilot_schedule_b_bracket
kind: derived
entity: Person
dtype: Integer
period: Year
source: >-
  Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from
  individual net income
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: $4,701 and above
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_b_floor[1]: 0
      else: 1

ar_pit_pilot_schedule_b_floorAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds

name: ar_pit_pilot_schedule_b_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ar_pit_pilot_schedule_b_bracket
source: Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income greater than ninety-four thousand seven hundred dollars
              ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0
      '1': 4700

ar_pit_pilot_schedule_b_rateAR act-2-2026 § section-1 · parameter

Arkansas Act 2 of 2026 section 1(B), high-income marginal rates

name: ar_pit_pilot_schedule_b_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: ar_pit_pilot_schedule_b_bracket
source: Arkansas Act 2 of 2026 section 1(B), high-income marginal rates
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          table:
            header: >-
              net income greater than ninety-four thousand seven hundred dollars
              ($94,700)
            row_key: From
            column_key: Rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.02
      '1': 0.037

ar_pit_pilot_schedule_taxAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less bracket adjustment

name: ar_pit_pilot_schedule_tax
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less
  bracket adjustment
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: 'For tax years beginning on or after January 1, 2026:'
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall reduce the amount of income tax due as determined
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ar_pit_pilot_uses_high_income_schedule:
        max(0,
          ar_pit_pilot_schedule_b_rate[0]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_b_floor[1]) - ar_pit_pilot_schedule_b_floor[0])
          + ar_pit_pilot_schedule_b_rate[1]
          * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_b_floor[1])
          - ar_pit_pilot_bracket_adjustment
        )
      else:
        ar_pit_pilot_schedule_a_rate[0]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[1]) - ar_pit_pilot_schedule_a_floor[0])
        + ar_pit_pilot_schedule_a_rate[1]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[2]) - ar_pit_pilot_schedule_a_floor[1])
        + ar_pit_pilot_schedule_a_rate[2]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[3]) - ar_pit_pilot_schedule_a_floor[2])
        + ar_pit_pilot_schedule_a_rate[3]
        * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[4]) - ar_pit_pilot_schedule_a_floor[3])
        + ar_pit_pilot_schedule_a_rate[4]
        * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_a_floor[4])

ar_pit_pilot_taxable_incomeAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1, completed-return individual net taxable income boundary

name: ar_pit_pilot_taxable_income
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: >-
  Arkansas Act 2 of 2026 section 1, completed-return individual net taxable
  income boundary
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, ar_pit_pilot_individual_taxable_income)

ar_pit_pilot_uses_high_income_scheduleAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700

name: ar_pit_pilot_uses_high_income_schedule
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            net income greater than ninety-four thousand seven hundred dollars
            ($94,700)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: ar_pit_pilot_taxable_income > ar_pit_pilot_schedule_a_upper[4]

us-ar/policy/income_tax/2026_resident_liability_source_hold

ar_pit_2026_deductions_and_exemptionsAR act-2-2026 § section-1 · derived

Fail-closed Arkansas deduction-and-exemption sentinel while the authority is source held

name: ar_pit_2026_deductions_and_exemptions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas deduction-and-exemption sentinel while the authority is
  source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_net_incomeAR act-2-2026 § section-1 · derived

Fail-closed Arkansas net-income sentinel while the income base is source held

name: ar_pit_2026_net_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Fail-closed Arkansas net-income sentinel while the income base is source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            net income less than or equal to ninety-four thousand seven hundred
            dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_net_income_tax_liability_before_paymentsAR act-2-2026 § section-1 · derived

Fail-closed signed Arkansas resident income-tax liability sentinel before payments

name: ar_pit_2026_net_income_tax_liability_before_payments
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed signed Arkansas resident income-tax liability sentinel before
  payments
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: amount of income tax due
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_refundable_creditsAR act-2-2026 § section-1 · derived

Fail-closed Arkansas refundable-credit sentinel while the credit surface is source held

name: ar_pit_2026_refundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas refundable-credit sentinel while the credit surface is
  source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: amount of income tax due
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_tax_after_nonrefundable_creditsAR act-2-2026 § section-1 · derived

Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit surface is source held

name: ar_pit_2026_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit
  surface is source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: amount of income tax due
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_tax_before_credits_including_surtaxesAR act-2-2026 § section-1 · derived

Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the complete tax surface are source held

name: ar_pit_2026_tax_before_credits_including_surtaxes
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the
  complete tax surface are source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_taxable_incomeAR act-2-2026 § section-1 · derived

Fail-closed Arkansas taxable-income sentinel while income, deductions, and exemptions are source held

name: ar_pit_2026_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Fail-closed Arkansas taxable-income sentinel while income, deductions, and
  exemptions are source held
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: >-
            net income less than or equal to ninety-four thousand seven hundred
            dollars
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0'

ar_pit_2026_complete_liability_source_hold_appliesAR act-2-2026 § section-1 · derived

Combined source hold for incomplete 2026 Arkansas resident liability

name: ar_pit_2026_complete_liability_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Combined source hold for incomplete 2026 Arkansas resident liability
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ar_pit_2026_income_base_source_hold_applies
      or ar_pit_2026_deduction_and_exemption_source_hold_applies
      or ar_pit_2026_tax_and_surtax_source_hold_applies
      or ar_pit_2026_credit_surface_source_hold_applies

ar_pit_2026_credit_surface_source_hold_appliesAR act-2-2026 § section-1 · derived

Missing complete operative 2026 Arkansas credit and ordering authority

name: ar_pit_2026_credit_surface_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Missing complete operative 2026 Arkansas credit and ordering authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ar_pit_2026_deduction_and_exemption_source_hold_appliesAR act-2-2026 § section-1 · derived

Missing complete operative 2026 Arkansas resident deduction and exemption authority

name: ar_pit_2026_deduction_and_exemption_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing complete operative 2026 Arkansas resident deduction and exemption
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ar_pit_2026_income_base_source_hold_appliesAR act-2-2026 § section-1 · derived

Missing Arkansas net-income construction and final 2026 resident-return authority

name: ar_pit_2026_income_base_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Missing Arkansas net-income construction and final 2026 resident-return
  authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: true

ar_pit_2026_input_domain_is_validAR act-2-2026 § section-1 · derived

Arkansas Act 2 of 2026 section 1, full-year resident individual input domain

name: ar_pit_2026_input_domain_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Arkansas Act 2 of 2026 section 1, full-year resident individual input domain
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: Every resident, individual, trust, or estate having
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ar_pit_2026_is_full_year_arkansas_resident_return
      and ar_pit_2026_federal_and_arkansas_filing_units_are_aligned
      and (
        ar_pit_2026_federal_adjusted_gross_income >= 0
        or ar_pit_2026_federal_adjusted_gross_income < 0
      )

ar_pit_2026_tax_and_surtax_source_hold_appliesAR act-2-2026 § section-1 · derived

Act 2 schedule cannot execute before taxable net income and the complete 2026 specialty-tax surface is not pinned

name: ar_pit_2026_tax_and_surtax_source_hold_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Act 2 schedule cannot execute before taxable net income and the complete 2026
  specialty-tax surface is not pinned
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: For tax years beginning on or after January 1, 2026
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ar/statute/act-2-2026/section-1
          excerpt: shall determine the amount of income tax due under this subsection
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ar_pit_2026_income_base_source_hold_applies
      or ar_pit_2026_deduction_and_exemption_source_hold_applies

▸rulespec code

Shown source

policies/income_tax

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Rules

ar_pit_pilot_adjustment_lower_half_amount

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290 through $150

- name: ar_pit_pilot_adjustment_lower_half_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
  source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $290 through $150
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: Bracket Adjustment Amount
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 290
        '1': 280
        '2': 270
        '3': 260
        '4': 250
        '5': 240
        '6': 230
        '7': 220
        '8': 210
        '9': 200
        '10': 190
        '11': 180
        '12': 170
        '13': 160
        '14': 150

ar_pit_pilot_adjustment_lower_half_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row selected from individual net income

- name: ar_pit_pilot_adjustment_lower_half_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: >-
    Arkansas Act 2 of 2026 section 1(C), lower-half bracket-adjustment row selected from individual
    net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: deducting a bracket adjustment amount in accordance with the table set forth below
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[1]: 0
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[2]: 1
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[3]: 2
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[4]: 3
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[5]: 4
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[6]: 5
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[7]: 6
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[8]: 7
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[9]: 8
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[10]: 9
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[11]: 10
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[12]: 11
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[13]: 12
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[14]: 13
        else: 14

ar_pit_pilot_adjustment_lower_half_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $94,701 through $96,101

- name: ar_pit_pilot_adjustment_lower_half_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_lower_half_bracket
  source: >-
    Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $94,701 through
    $96,101
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: From
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 94701
        '1': 94801
        '2': 94901
        '3': 95001
        '4': 95101
        '5': 95201
        '6': 95301
        '7': 95401
        '8': 95501
        '9': 95601
        '10': 95701
        '11': 95801
        '12': 95901
        '13': 96001
        '14': 96101

ar_pit_pilot_adjustment_upper_half_amount

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140 through $10 and zero tail

- name: ar_pit_pilot_adjustment_upper_half_amount
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
  source: >-
    Arkansas Act 2 of 2026 section 1(C), bracket-adjustment amounts from $140 through $10 and zero
    tail
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: Bracket Adjustment Amount
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 140
        '1': 130
        '2': 120
        '3': 110
        '4': 100
        '5': 90
        '6': 80
        '7': 70
        '8': 60
        '9': 50
        '10': 40
        '11': 30
        '12': 20
        '13': 10
        '14': 0

ar_pit_pilot_adjustment_upper_half_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and zero tail selected from individual net income

- name: ar_pit_pilot_adjustment_upper_half_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: >-
    Arkansas Act 2 of 2026 section 1(C), upper-half bracket-adjustment row and zero tail selected
    from individual net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: deducting a bracket adjustment amount in accordance with the table set forth below
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[1]: 0
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[2]: 1
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[3]: 2
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[4]: 3
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[5]: 4
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[6]: 5
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[7]: 6
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[8]: 7
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[9]: 8
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[10]: 9
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[11]: 10
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[12]: 11
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[13]: 12
        else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[14]: 13
        else: 14

ar_pit_pilot_adjustment_upper_half_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $96,201 through the $97,601 zero-adjustment tail

- name: ar_pit_pilot_adjustment_upper_half_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_adjustment_upper_half_bracket
  source: >-
    Arkansas Act 2 of 2026 section 1(C), bracket-adjustment lower bounds from $96,201 through the
    $97,601 zero-adjustment tail
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: Bracket Adjustment Amount
              row_key: From
              column_key: From
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 96201
        '1': 96301
        '2': 96401
        '3': 96501
        '4': 96601
        '5': 96701
        '6': 96801
        '7': 96901
        '8': 97001
        '9': 97101
        '10': 97201
        '11': 97301
        '12': 97401
        '13': 97501
        '14': 97601

ar_pit_pilot_bracket_adjustment

Derived

source: Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the high-income schedule

- name: ar_pit_pilot_bracket_adjustment
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1(C), adjustment deducted only from the high-income schedule
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall reduce the amount of income tax due as determined
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_uses_high_income_schedule:
          if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_lower_half_floor[0]:
            0
          else: if ar_pit_pilot_taxable_income < ar_pit_pilot_adjustment_upper_half_floor[0]:
            ar_pit_pilot_adjustment_lower_half_amount[ar_pit_pilot_adjustment_lower_half_bracket]
          else:
            ar_pit_pilot_adjustment_upper_half_amount[ar_pit_pilot_adjustment_upper_half_bracket]
        else: 0

ar_pit_pilot_income_tax_before_non_refundable_credits_indiv

Derived

source: Arkansas Act 2 of 2026 section 1, individual schedule component before nonrefundable credits

- name: ar_pit_pilot_income_tax_before_non_refundable_credits_indiv
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1, individual schedule component before nonrefundable credits
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, ar_pit_pilot_schedule_tax)

ar_pit_pilot_schedule_a_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net income

- name: ar_pit_pilot_schedule_a_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: Arkansas Act 2 of 2026 section 1(A), bracket selected from individual net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[0]: 0
        else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[1]: 1
        else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[2]: 2
        else: if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_a_upper[3]: 3
        else: 4

ar_pit_pilot_schedule_a_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through $94,700

- name: ar_pit_pilot_schedule_a_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_schedule_a_bracket
  source: Arkansas Act 2 of 2026 section 1(A), individual schedule lower bounds through $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: >-
                net income less than or equal to ninety-four thousand seven hundred dollars
                ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 5600
        '2': 11200
        '3': 16000
        '4': 26400

ar_pit_pilot_schedule_a_rate

Parameter

source: Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700

- name: ar_pit_pilot_schedule_a_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: ar_pit_pilot_schedule_a_bracket
  source: Arkansas Act 2 of 2026 section 1(A), individual marginal rates through $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: >-
                net income less than or equal to ninety-four thousand seven hundred dollars
                ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 0.02
        '2': 0.03
        '3': 0.034
        '4': 0.037

ar_pit_pilot_schedule_a_upper

Parameter

source: Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through $94,700

- name: ar_pit_pilot_schedule_a_upper
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_schedule_a_bracket
  source: Arkansas Act 2 of 2026 section 1(A), individual schedule upper bounds through $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: >-
                net income less than or equal to ninety-four thousand seven hundred dollars
                ($94,700)
              row_key: From
              column_key: Less Than or Equal To
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 5599
        '1': 11199
        '2': 15999
        '3': 26399
        '4': 94700

ar_pit_pilot_schedule_b_bracket

Derived

source: Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from individual net income

- name: ar_pit_pilot_schedule_b_bracket
  kind: derived
  entity: Person
  dtype: Integer
  period: Year
  source: Arkansas Act 2 of 2026 section 1(B), high-income bracket selected from individual net income
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: $4,701 and above
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_taxable_income <= ar_pit_pilot_schedule_b_floor[1]: 0
        else: 1

ar_pit_pilot_schedule_b_floor

Parameter

source: Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds

- name: ar_pit_pilot_schedule_b_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ar_pit_pilot_schedule_b_bracket
  source: Arkansas Act 2 of 2026 section 1(B), high-income schedule lower bounds
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: net income greater than ninety-four thousand seven hundred dollars ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0
        '1': 4700

ar_pit_pilot_schedule_b_rate

Parameter

source: Arkansas Act 2 of 2026 section 1(B), high-income marginal rates

- name: ar_pit_pilot_schedule_b_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: ar_pit_pilot_schedule_b_bracket
  source: Arkansas Act 2 of 2026 section 1(B), high-income marginal rates
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            table:
              header: net income greater than ninety-four thousand seven hundred dollars ($94,700)
              row_key: From
              column_key: Rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.02
        '1': 0.037

ar_pit_pilot_schedule_tax

Derived

source: Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less bracket adjustment

- name: ar_pit_pilot_schedule_tax
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1(A)-(C), applicable individual schedule less bracket adjustment
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: 'For tax years beginning on or after January 1, 2026:'
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall reduce the amount of income tax due as determined
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ar_pit_pilot_uses_high_income_schedule:
          max(0,
            ar_pit_pilot_schedule_b_rate[0]
            * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_b_floor[1]) - ar_pit_pilot_schedule_b_floor[0])
            + ar_pit_pilot_schedule_b_rate[1]
            * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_b_floor[1])
            - ar_pit_pilot_bracket_adjustment
          )
        else:
          ar_pit_pilot_schedule_a_rate[0]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[1]) - ar_pit_pilot_schedule_a_floor[0])
          + ar_pit_pilot_schedule_a_rate[1]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[2]) - ar_pit_pilot_schedule_a_floor[1])
          + ar_pit_pilot_schedule_a_rate[2]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[3]) - ar_pit_pilot_schedule_a_floor[2])
          + ar_pit_pilot_schedule_a_rate[3]
          * max(0, min(ar_pit_pilot_taxable_income, ar_pit_pilot_schedule_a_floor[4]) - ar_pit_pilot_schedule_a_floor[3])
          + ar_pit_pilot_schedule_a_rate[4]
          * max(0, ar_pit_pilot_taxable_income - ar_pit_pilot_schedule_a_floor[4])

ar_pit_pilot_taxable_income

Derived

source: Arkansas Act 2 of 2026 section 1, completed-return individual net taxable income boundary

- name: ar_pit_pilot_taxable_income
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: Arkansas Act 2 of 2026 section 1, completed-return individual net taxable income boundary
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, ar_pit_pilot_individual_taxable_income)

ar_pit_pilot_uses_high_income_schedule

Derived

source: Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700

- name: ar_pit_pilot_uses_high_income_schedule
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Arkansas Act 2 of 2026 section 1(A)-(B), schedule switch above $94,700
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: net income greater than ninety-four thousand seven hundred dollars ($94,700)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ar_pit_pilot_taxable_income > ar_pit_pilot_schedule_a_upper[4]

ar_pit_2026_deductions_and_exemptions

Derived

source: Fail-closed Arkansas deduction-and-exemption sentinel while the authority is source held

- name: ar_pit_2026_deductions_and_exemptions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed Arkansas deduction-and-exemption sentinel while the authority is source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_net_income

Derived

source: Fail-closed Arkansas net-income sentinel while the income base is source held

- name: ar_pit_2026_net_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed Arkansas net-income sentinel while the income base is source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: net income less than or equal to ninety-four thousand seven hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_net_income_tax_liability_before_payments

Derived

source: Fail-closed signed Arkansas resident income-tax liability sentinel before payments

- name: ar_pit_2026_net_income_tax_liability_before_payments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed signed Arkansas resident income-tax liability sentinel before payments
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: amount of income tax due
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_refundable_credits

Derived

source: Fail-closed Arkansas refundable-credit sentinel while the credit surface is source held

- name: ar_pit_2026_refundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fail-closed Arkansas refundable-credit sentinel while the credit surface is source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: amount of income tax due
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_tax_after_nonrefundable_credits

Derived

source: Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit surface is source held

- name: ar_pit_2026_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Arkansas tax-after-nonrefundable-credits sentinel while the credit surface is source
    held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: amount of income tax due
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_tax_before_credits_including_surtaxes

Derived

source: Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the complete tax surface are source held

- name: ar_pit_2026_tax_before_credits_including_surtaxes
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Arkansas tax-and-surtax sentinel while taxable net income and the complete tax
    surface are source held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_taxable_income

Derived

source: Fail-closed Arkansas taxable-income sentinel while income, deductions, and exemptions are source held

- name: ar_pit_2026_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: >-
    Fail-closed Arkansas taxable-income sentinel while income, deductions, and exemptions are source
    held
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: net income less than or equal to ninety-four thousand seven hundred dollars
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0'

ar_pit_2026_complete_liability_source_hold_applies

Derived

source: Combined source hold for incomplete 2026 Arkansas resident liability

- name: ar_pit_2026_complete_liability_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Combined source hold for incomplete 2026 Arkansas resident liability
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ar_pit_2026_income_base_source_hold_applies
        or ar_pit_2026_deduction_and_exemption_source_hold_applies
        or ar_pit_2026_tax_and_surtax_source_hold_applies
        or ar_pit_2026_credit_surface_source_hold_applies

ar_pit_2026_credit_surface_source_hold_applies

Derived

source: Missing complete operative 2026 Arkansas credit and ordering authority

- name: ar_pit_2026_credit_surface_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete operative 2026 Arkansas credit and ordering authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ar_pit_2026_deduction_and_exemption_source_hold_applies

Derived

source: Missing complete operative 2026 Arkansas resident deduction and exemption authority

- name: ar_pit_2026_deduction_and_exemption_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing complete operative 2026 Arkansas resident deduction and exemption authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ar_pit_2026_income_base_source_hold_applies

Derived

source: Missing Arkansas net-income construction and final 2026 resident-return authority

- name: ar_pit_2026_income_base_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Missing Arkansas net-income construction and final 2026 resident-return authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: true

ar_pit_2026_input_domain_is_valid

Derived

source: Arkansas Act 2 of 2026 section 1, full-year resident individual input domain

- name: ar_pit_2026_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Arkansas Act 2 of 2026 section 1, full-year resident individual input domain
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: Every resident, individual, trust, or estate having
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ar_pit_2026_is_full_year_arkansas_resident_return
        and ar_pit_2026_federal_and_arkansas_filing_units_are_aligned
        and (
          ar_pit_2026_federal_adjusted_gross_income >= 0
          or ar_pit_2026_federal_adjusted_gross_income < 0
        )

ar_pit_2026_tax_and_surtax_source_hold_applies

Derived

source: Act 2 schedule cannot execute before taxable net income and the complete 2026 specialty-tax surface is not pinned

- name: ar_pit_2026_tax_and_surtax_source_hold_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: >-
    Act 2 schedule cannot execute before taxable net income and the complete 2026 specialty-tax
    surface is not pinned
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: For tax years beginning on or after January 1, 2026
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ar/statute/act-2-2026/section-1
            excerpt: shall determine the amount of income tax due under this subsection
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ar_pit_2026_income_base_source_hold_applies
        or ar_pit_2026_deduction_and_exemption_source_hold_applies

▸citations (1)

References

This rule cites 1 other rule.

AR act-2-2026 § 26-51-201 (a)(4)inferredAR › Statutes › Title act-2-2026 › § 26-51-201 › (a)(4)