MaxGhenis · Oct 20, 2026 · Oct 20, 2026 · Oct 20, 2026 · Oct 20, 2026 · Oct 20, 2026
diff --git a/changelog.d/statute-bugs-ar-ky-wv.fixed.md b/changelog.d/statute-bugs-ar-ky-wv.fixed.md
@@ -0,0 +1 @@
+Fix Arkansas income-tax indexing projections, Kentucky's 2021 dependent care credit conformity, and West Virginia's treatment of 529 contributions in senior and disability modifications.
diff --git a/...ine_us/parameters/gov/states/ar/tax/income/rates/main/high_income/bracket_adjustment.yaml b/...ine_us/parameters/gov/states/ar/tax/income/rates/main/high_income/bracket_adjustment.yaml
@@ -5,6 +5,8 @@ metadata:
   amount_unit: currency-USD
   label: Arkansas high-income bracket adjustment
   reference:
+  - title: A.C.A. § 26-51-201(d)(2), Act 1459 of 2013, § 2 (annual CPI-U indexing capped at three percent)
+    href: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=3
   - title: A.C.A. § 26-51-201(a)(4)(C), as amended by Act 1 of 2026 (1st Extraordinary Session), § 1
     href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf#page=2
   - title: A.C.A. § 26-51-201(d)(1), as amended by Act 532 of 2023, § 2 (bracket amounts indexed annually, rounded to the nearest $100)
@@ -22,7 +24,7 @@ brackets:
         2026-01-01: 94_700
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -33,7 +35,7 @@ brackets:
         2026-01-01: 94_800
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -44,7 +46,7 @@ brackets:
         2026-01-01: 94_900
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -55,7 +57,7 @@ brackets:
         2026-01-01: 95_000
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -66,7 +68,7 @@ brackets:
         2026-01-01: 95_100
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -77,7 +79,7 @@ brackets:
         2026-01-01: 95_200
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -88,7 +90,7 @@ brackets:
         2026-01-01: 95_300
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -99,7 +101,7 @@ brackets:
         2026-01-01: 95_400
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -110,7 +112,7 @@ brackets:
         2026-01-01: 95_500
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -121,7 +123,7 @@ brackets:
         2026-01-01: 95_600
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -132,7 +134,7 @@ brackets:
         2026-01-01: 95_700
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -143,7 +145,7 @@ brackets:
         2026-01-01: 95_800
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -154,7 +156,7 @@ brackets:
         2026-01-01: 95_900
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -165,7 +167,7 @@ brackets:
         2026-01-01: 96_000
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -176,7 +178,7 @@ brackets:
         2026-01-01: 96_100
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -187,7 +189,7 @@ brackets:
         2026-01-01: 96_200
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -198,7 +200,7 @@ brackets:
         2026-01-01: 96_300
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -209,7 +211,7 @@ brackets:
         2026-01-01: 96_400
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -220,7 +222,7 @@ brackets:
         2026-01-01: 96_500
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -231,7 +233,7 @@ brackets:
         2026-01-01: 96_600
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -242,7 +244,7 @@ brackets:
         2026-01-01: 96_700
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -253,7 +255,7 @@ brackets:
         2026-01-01: 96_800
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -264,7 +266,7 @@ brackets:
         2026-01-01: 96_900
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -275,7 +277,7 @@ brackets:
         2026-01-01: 97_000
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -286,7 +288,7 @@ brackets:
         2026-01-01: 97_100
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -297,7 +299,7 @@ brackets:
         2026-01-01: 97_200
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -308,7 +310,7 @@ brackets:
         2026-01-01: 97_300
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -319,7 +321,7 @@ brackets:
         2026-01-01: 97_400
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -330,7 +332,7 @@ brackets:
         2026-01-01: 97_500
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -341,7 +343,7 @@ brackets:
         2026-01-01: 97_600
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100

diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/high_income/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/high_income/rate.yaml
@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: Arkansas high-income tax table
   reference:
+  - title: A.C.A. § 26-51-201(d)(2), Act 1459 of 2013, § 2 (annual CPI-U indexing capped at three percent)
+    href: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=3
   - title: A.C.A. § 26-51-201(a)(4)(B), as amended by Act 1 of 2026 (1st Extraordinary Session), § 1
     href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf#page=2
   - title: A.C.A. § 26-51-201(d)(1), as amended by Act 532 of 2023, § 2 (bracket amounts indexed annually, rounded to the nearest $100)
@@ -21,7 +23,7 @@ brackets:
         2026-01-01: 4_700
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100

diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/high_income/threshold.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/high_income/threshold.yaml
@@ -6,11 +6,13 @@ metadata:
   period: year
   label: Arkansas high-income tax table threshold
   uprating:
-    parameter: gov.irs.uprating
+    parameter: gov.states.ar.tax.income.uprating
     rounding:
       type: nearest
       interval: 100
   reference:
+  - title: A.C.A. § 26-51-201(d)(2), Act 1459 of 2013, § 2 (annual CPI-U indexing capped at three percent)
+    href: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=3
   - title: A.C.A. § 26-51-201(a)(4)(A)-(B), as amended by Act 1 of 2026 (1st Extraordinary Session), § 1
     href: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf#page=1
   - title: A.C.A. § 26-51-201(d)(1), as amended by Act 532 of 2023, § 2 (bracket amounts indexed annually, rounded to the nearest $100)

diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml
@@ -8,8 +8,8 @@ metadata:
   reference:
   - title: Tax Legislation for 2022 Ark. Code § 26-51-201 (a)(1)(A) # (d)(1) for uprating.
     href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-2/section-26-51-201/
-  - title: Arkansas Act 1459 of 2013, § 1 (0.9% first bracket from tax year 2014)
-    href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013R%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=1
+  - title: "Arkansas Act 1459 of 2013, §§ 1-2 (2014 first bracket and capped CPI-U indexing) #page 1,3"
+    href: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=1
   - title: Arkansas Act 22 of 2015, § 2, amending Ark. Code § 26-51-201(a) (tax year 2014-2018 tables and the bracket adjustment above $75,000)
     href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2015R%2FPublic%2F&file=22.pdf&ddBienniumSession=2015%2F2015R#page=1
   - title: Arkansas Act 78 of 2017, § 2, amending Ark. Code § 26-51-201(a)(7)-(8) (tax year 2019)
@@ -61,7 +61,7 @@ brackets:
         2014-01-01: 0
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -83,7 +83,7 @@ brackets:
         2026-01-01: 5_600
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -107,7 +107,7 @@ brackets:
         2026-01-01: 11_200
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -131,7 +131,7 @@ brackets:
         2026-01-01: 16_000
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100
@@ -156,7 +156,7 @@ brackets:
         2026-01-01: 26_400
       metadata:
         uprating:
-          parameter: gov.irs.uprating
+          parameter: gov.states.ar.tax.income.uprating
           rounding:
             type: nearest
             interval: 100

diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/uprating.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/uprating.yaml
@@ -0,0 +1,13 @@
+description: Arkansas uses this index to adjust its income tax bracket boundaries for annual increases in the Consumer Price Index for All Urban Consumers, capped at three percent.
+values:
+  # Neutral history supports zero and infinite bounds defined before 2026.
+  2014-01-01: 1
+  # The published 2026 statutory tables anchor subsequent projections.
+  2026-01-01: 1
+metadata:
+  unit: /1
+  label: Arkansas income tax uprating index
+  economy: false
+  reference:
+  - title: A.C.A. § 26-51-201(d)(2), Act 1459 of 2013, § 2 (CPI-U average for twelve months ending August 31, positive increase capped at three percent)
+    href: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=3
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/uprating_cap.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/uprating_cap.yaml
@@ -0,0 +1,10 @@
+description: Arkansas limits the annual increase in its income tax bracket boundaries to this share.
+values:
+  2014-01-01: 0.03
+metadata:
+  unit: /1
+  period: year
+  label: Arkansas income tax annual uprating cap
+  reference:
+  - title: A.C.A. § 26-51-201(d)(2), Act 1459 of 2013, § 2
+    href: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=3
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Fix Arkansas income-tax indexing projections, Kentucky's 2021 dependent care credit conformity, and West Virginia's treatment of 529 contributions in senior and disability modifications.