PolicyEngine / PolicyEngine/policyengine-us
Reconcile the Arkansas Retirement Exemption legal code with the tax form
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- Dominant language
- Python
- Stars
- 162
- Forks
- 212
- Avg merge
- 3d 3h
- Merged PRs (30d)
- 97
Description
The legal code deviates from the tax form on this front: [§ 26-51-307(f)(2)](https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-3-exemptions-and-reduced-tax-rates/section-26-51-307-retirement-or-disability-benefits-definition) says they can claim a retirement exemption for the difference between $6,000 and the military exemption, but the [tax form](https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=13) only says they cannot take both.
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