Hacktoberfest 2026: the issues maintainers tagged for October, open and beginner-friendly. Browse Hacktoberfest issues

Arkansas 2025 tax is $1.70 high above $100,000 net taxable income ($3,809 + 3.9% rule)

Closed Beginner friendly
  • Is something wrong?
#9,828 0 comments 0 reactions 0 assignees View on GitHub

Maintainers usually reply within 2 days

@PavelMakarchuk is already working on this.

Since Oct 5, 2026.

  • #9829 by @PavelMakarchuk — open

Assessment

Difficulty
2/5
Estimated time
1-3 hours
Newbie friendliness
74/100
Issue type
Bug
Clarity
Clearly specified
Activity status
Active
Tech stack
python
Domain
databases

Research direction

Start by locating the Arkansas 2025 income-tax rate configuration for gov.states.ar.tax.income.rates.main.reduction and compare its brackets with the cited 2025 tax card and instructions. Add the $100,001 bracket with a $91.00 reduction as proposed, then run the relevant Arkansas tax tests; done means 2025 tax above $100,000 matches the published rule and is no longer $1.70 high.

Written by the indexing model from the issue text.

Description

Summary

For 2025, gov.states.ar.tax.income.rates.main.reduction uses $89.30 for all net taxable income of $97,801 and over, so tax = 3.9% × income − $89.30. The 2025 Indexed Tax Brackets card and the 2025 tax table also say that above $100,000 the tax is $3,809 + 3.9% of the excess, which is 3.9% × income − $91.00. PolicyEngine is $1.70 high for every 2025 return (or spouse column) with net taxable income over $100,000.

Net taxable income (2025) PE tax Card rule TAXSIM-35 staxbc
117,530 (single) 4,494.37 4,492.67 4,492.67
147,530 (single) 5,664.37 5,662.67 5,662.67
235,060 (joint) 9,078.04 9,076.34 9,076.34

In the census comparison, three 2025 households differ by $1.70 for this reason.

Law

2025 Indexed Tax Brackets, page 2:

"$97,801 and over 3.90% $89.30"
"For $100,001 and over, $3,809 + 3.9% of the excess over $100,000."
"If you use a formula to calculate Arkansas income tax, the results must match the table exactly. The calculations in the table are made at the midpoint of each income level."

2025 AR1000F/AR1000NR instructions, Regular Tax Table, last row and note:

"99,901 100,001 3,809" "PLEASE NOTE: For $100,001 and over, your tax is $3,809 + 3.9% of the excess over $100,000"

The $89.30 row reproduces the table up to $100,000 (at the $99,951 midpoint, 3.9% × 99,951 − 89.30 = 3,808.79, rounded to $3,809). Above $100,000 the card's own rule applies.

The 2024 card has no separate rule: "$95,501 and over 3.90% $87.40". So only 2025 changes.

Proposed fix

Add a 2025 bracket at $100,001 with a reduction of $91.00.

Dominant language
Python
Stars
166
Forks
214
Avg merge
2d 9h
Merged PRs (30d)
243

Getting set up

First steps

  1. Read the whole issue, then the project's contributing guide.
  2. Comment on the issue to say you are picking it up — it saves two people doing the same work.
  3. Fork the repository and make your change on a branch.
  4. Open a pull request that references the issue number.

More from PolicyEngine/policyengine-us

All issues in PolicyEngine/policyengine-us

Similar issues

More Python issues

Get new issues in your inbox

A short digest of beginner-friendly GitHub issues.