Arkansas individual income tax parameters

AR has two sets of tax rates: one for individuals earning <$89,600 and one for those earning more than $89,600. See: [https://www.arkansasedc.com/why-arkansas/business-climate/tax-structure/personal-income-tax](https://www.arkansasedc.com/why-arkansas/business-climate/tax-structure/personal-income-tax)

See also: [https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2024S2%2FPublic%2FACT1.pdf](https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2024S2%2FPublic%2FACT1.pdf)

The parameters in policy engine appear in the rate.yaml file to only reflect the former for lower income individuals, and not the latter set of rates for higher income individuals--unless I'm mistaken.

Additionally, the bracket thresholds in the rate.yaml file for the set of rates applying to lower-income individuals appear to differ slightly from the actual brackets.

brackets:
- threshold:
values:
2014-01-01: 0
metadata:
uprating: gov.irs.uprating
rounding:
type: downwards
interval: 100
amount:
2014-01-01: 0.009
2019-01-01: 0
- threshold:
values:
2014-01-01: 4_300
2019-01-01: 4_600
2020-01-01: 4_700
2021-01-01: 4_800
2022-01-01: 5_100
2023-01-01: 5_300
2024-01-01: 5_500
metadata:
uprating: gov.irs.uprating
rounding:
type: downwards
interval: 100
amount:
2014-01-01: 0.025
2015-01-01: 0.024
2019-01-01: 0.02
- threshold:
values:
2014-01-01: 8_400
2019-01-01: 9_100
2020-01-01: 9_200
2021-01-01: 9_500
2022-01-01: 10_300
2023-01-01: 10_600
2024-01-01: 10_900
metadata:
uprating: gov.irs.uprating
rounding:
type: downwards
interval: 100
amount:
2014-01-01: 0.035
2015-01-01: 0.034
2019-01-01: 0.03
- threshold:
values:
2014-01-01: 12_600
2015-01-01: 12_700
2019-01-01: 13_700
2020-01-01: 13_900
2021-01-01: 14_300
2022-01-01: 14_700
2023-01-01: 15_100
2024-01-01: 15_600
metadata:
uprating: gov.irs.uprating
rounding:
type: downwards
interval: 100
amount:
2014-01-01: 0.045
2015-01-01: 0.044
2019-01-01: 0.034
- threshold:
values:
2014-01-01: 21_000
2015-01-01: 21_100
2019-01-01: 22_600
2020-01-01: 22_900
2021-01-01: 23_600
2022-01-01: 24_300
2023-01-01: 25_000
2024-01-01: 25_700
metadata:
uprating: gov.irs.uprating
rounding:
type: downwards
interval: 100
amount:
2014-01-01: 0.06
2019-01-01: 0.05
2022-01-01: 0.049
2023-01-01: 0.047
2024-01-01: 0.039
- threshold:
values:
2014-01-01: 35_100
2015-01-01: 35_300
2019-01-01: 37_900
2020-01-01: 38_500
2021-01-01: 39_700
2022-01-01: .inf
metadata:
uprating: gov.irs.uprating
rounding:
type: downwards
interval: 100
amount:
2014-01-01: 0.07
2019-01-01: 0.06
2020-01-01: 0.059
2022-01-01: .inf
- threshold:
values:
2014-01-01: .inf
2019-01-01: 80_801
2020-01-01: 82_001
2021-01-01: .inf
metadata:
uprating: gov.irs.uprating
rounding:
type: downwards
interval: 100
amount:
2014-01-01: .inf
2019-01-01: 0.069
2020-01-01: 0.066
2021-01-01: .inf