[MaxGhenis]

Summary

Follow-up to #9636 (merged), finishing four review items that were in progress when that session was cut off. No formula or parameter value changes; one reference addition and test changes.

• References. gov.states.ar.tax.income.gross_income.sources.{joint,individual} comment that winnings from Arkansas electronic games of skill are not income "(Ark. Code § 26-51-1310(f), Act 732 of 2007); DFA applies this to winnings before July 1, 2019", but neither source was in metadata.reference. Added:
  • Act 732 of 2007, § 8, enacting § 26-51-1310(f) (arkleg 732.pdf#page=5, which has (f)(1) "Gaming winnings are not includable as income" and (f)(3) losses not deductible). Checked with pdftotext -f 5 -l 5.
  • DFA Subject 208 (rev. 2/24/2023), the source for the July 1, 2019 cutoff.
• No-2%-floor property test. It now checks ar_itemized_deductions_indiv as well as _joint, for 2019 and 2025, at AGI 10,000, 50,000 and 1,000,000. AGI 0 is dropped, because 2% of 0 cannot show a floor. With a 2% floor injected into ar_gambling_loss_deduction, all 6 cases of this test fail (they did not all fail before). A comment notes that the bounds and monotonicity checks follow from the exact check above them.
• Status 4 proration. New YAML case: a 2025 married couple filing separately on the same return, head $200,000 wages and $20,000 real estate tax, spouse $10,000 wages with $50,000 gambling winnings and $50,000 losses. AR3 lines 31-35 split the $70,000 of pooled itemized deductions 77% / 23% by AGI, so ar_itemized_deductions_indiv = [53,900, 16,100] and ar_taxable_income_indiv = [146,100, 43,900]. Total taxable income stays at 190,000. The shift of part of the head's real estate tax to the spouse is how the form works and is intended. A review of Count gambling winnings in Arkansas gross income and add the Arkansas gambling loss deduction #9636 flagged it as untested.
• 2014 case comment. It now says the case guards the formula against a year gate. Arkansas income tax is computed only from 2015, the date Arkansas parameters are backdated to (d1018 accepted applying the rule before 2015).

Tests

Run locally from upstream/main a2f63c1 plus this commit:

• ar_gambling_winnings_and_losses.yaml + ar_gambling_loss_deduction.yaml: 20 passed
• test_ar_gambling_properties.py: 35 passed
• test_ar_gross_income_source_line_comments.py: 2 passed
• code_health -k "reference or parameter": 159 passed

axiom: TheAxiomFoundation/rulespec-us#1417 debt (unchanged; this PR changes tests and references only)

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