diff --git a/changelog.d/ar-joint-negative-income-tax-table.fixed.md b/changelog.d/ar-joint-negative-income-tax-table.fixed.md
new file mode 100644
index 00000000000..14bb3d73217
--- /dev/null
+++ b/changelog.d/ar-joint-negative-income-tax-table.fixed.md
@@ -0,0 +1 @@
+Require Arkansas married couples to file jointly when either spouse has a negative total income, and compute Arkansas regular income tax from the published tax table bands below the table threshold.
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/band_offset.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/band_offset.yaml
new file mode 100644
index 00000000000..c52883e88a2
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/band_offset.yaml
@@ -0,0 +1,42 @@
+description: Arkansas sets the start of each regular income tax table income band this amount above a multiple of the band width.
+# From $75,000 the table's rows run "As Much As $75,001 But Less Than $75,101",
+# so each band starts $1 above a multiple of $100. The row below them spans
+# $74,900 to $75,001, so the $1 offset starts at $75,000. The 2014 and 2015
+# tables end at $50,000, below this row. Negative net taxable income takes the
+# zero offset; the callers floor the resulting tax at zero.
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: year
+  label: Arkansas regular income tax table band offset
+  reference:
+  - title: 2016 AR1000F and AR1000NR Instructions, 2016 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=50
+  - title: 2017 AR1000F and AR1000NR Instructions, 2017 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=50
+  - title: 2018 Arkansas Tax Tables, 2018 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=8
+  - title: 2019 AR1000F and AR1000NR Instructions, 2019 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=31
+  - title: 2020 AR1000F and AR1000NR Instructions, 2020 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=31
+  - title: 2021 AR1000F and AR1000NR Instructions, 2021 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=31
+  - title: 2022 AR1000F and AR1000NR Instructions, 2022 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=34
+  - title: 2023 AR1000F and AR1000NR Instructions, 2023 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=34
+  - title: 2024 AR1000F and AR1000NR Instructions, 2024 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=33
+  - title: 2025 AR1000F and AR1000NR Instructions, 2025 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=33
+brackets:
+  - threshold:
+      2014-01-01: -.inf
+    amount:
+      2014-01-01: 0
+  - threshold:
+      2014-01-01: 75_000
+    amount:
+      2014-01-01: 1
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/band_width.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/band_width.yaml
new file mode 100644
index 00000000000..d250ef5afad
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/band_width.yaml
@@ -0,0 +1,32 @@
+description: Arkansas sets each income band of the regular income tax table to this width.
+values:
+  2014-01-01: 100
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas regular income tax table band width
+  reference:
+  - title: 2014 AR1000F and AR1000NR Instructions, 2014 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=28
+  - title: 2015 Arkansas Tax Tables, 2015 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=4
+  - title: 2016 AR1000F and AR1000NR Instructions, 2016 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=46
+  - title: 2017 AR1000F and AR1000NR Instructions, 2017 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=46
+  - title: 2018 Arkansas Tax Tables, 2018 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=4
+  - title: 2019 AR1000F and AR1000NR Instructions, 2019 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=28
+  - title: 2020 AR1000F and AR1000NR Instructions, 2020 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=28
+  - title: 2021 AR1000F and AR1000NR Instructions, 2021 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=28
+  - title: 2022 AR1000F and AR1000NR Instructions, 2022 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=31
+  - title: 2023 AR1000F and AR1000NR Instructions, 2023 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=31
+  - title: 2024 AR1000F and AR1000NR Instructions, 2024 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=30
+  - title: 2025 AR1000F and AR1000NR Instructions, 2025 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=30
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/threshold.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/threshold.yaml
new file mode 100644
index 00000000000..5f92e999726
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/threshold.yaml
@@ -0,0 +1,62 @@
+description: Arkansas uses the regular income tax table for net taxable income below this amount.
+# Each value is the "But Less Than" bound of the table's last row, where the
+# table's note starts ("For $100,001 and over, your tax is ...").
+# At and above it, two DFA instructions conflict, and the model follows the
+# first:
+# - The Indexed Tax Brackets card gives the bracket formula (rate x income
+#   minus the adjustment) and says a formula "must match the table exactly"
+#   (2021 card, file p.1; 2024 card, file p.2). The model applies this
+#   formula to the exact income.
+# - The note under each table's last row adds the top rate to the last row's
+#   tax: "For $100,001 and over, your tax is $3,811 + 3.9% of the excess over
+#   $100,000" (2024 table, file p.34); "$3,809 + 3.9%" (2025 table, file p.34).
+# The note gives less tax than the formula, by the same amount for every
+# income at or above the threshold: $3.19 (2014), $3.69 (2015), $3.36 (2016),
+# $3.46 (2017), $3.26 (2018), $3.36 (2019), $3.30 (2020), $2.50 (2021),
+# $2.80 (2022), $2.30 (2023), $1.60 (2024) and $1.70 (2025). Neither source
+# settles which applies above the table, where there are no rows for the
+# card's formula to match, so keep the formula unless a DFA source does.
+values:
+  2014-01-01: 50_000
+  2016-01-01: 86_001
+  2019-01-01: 87_001
+  2020-01-01: 88_001
+  2021-01-01: 91_001
+  2022-01-01: 94_001
+  2023-01-01: 100_001
+  # No Regular Income Tax Table has been published for 2026 or later, so the
+  # model carries this value forward and applies the table method to the
+  # 2026+ statutory schedules below it.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas regular income tax table threshold
+  reference:
+  - title: 2014 AR1000F and AR1000NR Instructions, 2014 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=30
+  - title: 2015 Arkansas Tax Tables, 2015 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf#page=6
+  - title: 2016 AR1000F and AR1000NR Instructions, 2016 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf#page=50
+  - title: 2017 AR1000F and AR1000NR Instructions, 2017 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf#page=50
+  - title: 2018 Arkansas Tax Tables, 2018 Regular Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf#page=8
+  - title: 2019 AR1000F and AR1000NR Instructions, 2019 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2019_AR1000F_and_AR1000NR_Instructions.pdf#page=32
+  - title: 2020 AR1000F and AR1000NR Instructions, 2020 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2020_AR1000F_and_AR1000NR_Instructions.pdf#page=32
+  - title: 2021 AR1000F and AR1000NR Instructions, 2021 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=32
+  - title: 2022 AR1000F and AR1000NR Instructions, 2022 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=35
+  - title: 2023 AR1000F and AR1000NR Instructions, 2023 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=35
+  - title: 2024 AR1000F and AR1000NR Instructions, 2024 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=34
+  - title: 2025 AR1000F and AR1000NR Instructions, 2025 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=34
+  - title: 2021 Indexed Tax Brackets (a formula must match the table exactly)
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2021.pdf#page=1
+  - title: 2024 Indexed Tax Brackets (a formula must match the table exactly)
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_TaxBrackets.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/whole_dollar_midpoint.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/whole_dollar_midpoint.yaml
new file mode 100644
index 00000000000..fe559e9664a
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/whole_dollar_midpoint.yaml
@@ -0,0 +1,27 @@
+description: Arkansas uses the midpoint of the whole-dollar incomes in each regular income tax table band if this is true, and the midpoint of the band's bounds otherwise.
+# DFA computes each row at the band midpoint and rounds to whole dollars. At
+# the midpoint of the bounds ($14,850 for the $14,800-$14,900 row), some rows
+# land exactly on 50 cents. Through 2021 the table rounds these up (2021:
+# $40,250 x 5.9% - $797.25 = $1,577.50, printed as $1,578). From 2022 it
+# rounds them down (2022: $24,750 x 4.9% - $628.25 = $584.50, printed as $584).
+# That matches evaluating at the midpoint of the whole-dollar incomes the row
+# covers ($24,700 to $24,799: $24,749.50 x 4.9% - $628.25 = $584.48, or $584).
+# With these settings every 2014-2025 row matches the published table.
+values:
+  2014-01-01: false
+  2022-01-01: true
+  # No Regular Income Tax Table has been published for 2026 or later, so the
+  # model carries this value forward.
+metadata:
+  unit: bool
+  period: year
+  label: Arkansas regular income tax table whole-dollar midpoint
+  reference:
+  - title: 2021 Indexed Tax Brackets (the calculations in the table are made at the midpoint of each income level)
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxBrackets_2021.pdf#page=1
+  - title: 2021 AR1000F and AR1000NR Instructions, 2021 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_and_AR1000NR_Instructions.pdf#page=30
+  - title: 2022 AR1000F and AR1000NR Instructions, 2022 Regular Income Tax Table
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=32
+  - title: 2024 Indexed Tax Brackets (the calculations in the table are made at the midpoint of each income level)
+    href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_TaxBrackets.pdf#page=2
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_files_separately.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_files_separately.yaml
index 7243c838026..cafabf4f4c4 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_files_separately.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_files_separately.yaml
@@ -231,3 +231,219 @@
         state_code: AR
   output:
     ar_files_separately: false
+
+# A married couple must file jointly if either spouse had a total negative
+# income: "IF ONE SPOUSE HAD A TOTAL NEGATIVE INCOME, YOU MUST FILE MARRIED
+# FILING JOINTLY." (2024 AR1000F/AR1000NR instructions, Filing Status 4, p.12:
+# https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=12;
+# same wording in 2025, p.12).
+- name: Separate tax lower, but the spouse's total income is negative, files jointly
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_income_tax_before_non_refundable_credits_indiv: 0
+        ar_income_tax_before_non_refundable_credits_joint: 100
+        ar_taxable_income_indiv: 50_000
+        ar_net_taxable_income_joint: 50_000
+        ar_gross_income_indiv: 50_000
+      person2:
+        ar_income_tax_before_non_refundable_credits_indiv: 100
+        ar_income_tax_before_non_refundable_credits_joint: 500
+        ar_taxable_income_indiv: 0
+        ar_net_taxable_income_joint: 0
+        ar_gross_income_indiv: -1
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    # Separate tax 100 < joint tax 600, but person2's total income is -1 < 0.
+    ar_files_separately: false
+
+- name: Spouse partnership loss of $10 forces a joint return that costs more (issue 9680)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 27_850
+      person2:
+        age: 38
+        partnership_s_corp_income: -10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_gross_income_indiv: [27_850, -10]
+    # Separate path: person1 27,850 - 2,410 = 25,440, 2024 Regular Income Tax
+    # Table row $25,400-$25,500: $584 (p.31); person2 has no taxable income.
+    ar_income_tax_before_non_refundable_credits_indiv: [584, 0]
+    # Separate additional credit: 60 each (25,440 and 0 are below 25,800) = 120,
+    # so the separate path nets 584 - 120 = 464.
+    # Joint path: AGI 27,850 - 10 = 27,840, joint low income table (0-1
+    # dependents) row $27,801-$27,900: $470 (p.29); the joint additional credit
+    # 120 - ceil((27,840 - 25,800) / 100) x 10 phases out to 0, so it nets 470.
+    ar_low_income_tax_joint: [470, 0]
+    # Separate (464) < joint (470), but person2's total income is negative.
+    ar_files_separately: false
+    ar_income_tax_before_non_refundable_credits_unit: 470
+    # 470 - 2 x 29 personal credits = 412
+    ar_non_refundable_credits: 58
+    ar_income_tax: 412
+
+- name: Head partnership loss of $10 also forces a joint return
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        partnership_s_corp_income: -10
+      person2:
+        age: 38
+        employment_income: 27_850
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_gross_income_indiv: [-10, 27_850]
+    ar_income_tax_before_non_refundable_credits_indiv: [0, 584]
+    # Same as above with the spouses swapped: joint 470 - 58 = 412.
+    ar_files_separately: false
+    ar_income_tax: 412
+
+- name: Spouse with zero total income can still file separately (regression)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 27_850
+      person2:
+        age: 38
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    # Zero is not negative. Separate 584 - 120 = 464 < joint 470 (AGI 27,850,
+    # row $27,801-$27,900), so the couple files separately.
+    ar_files_separately: true
+    ar_income_tax_before_non_refundable_credits_unit: 584
+    # 584 - 58 personal credits - 120 additional credits = 406
+    ar_income_tax: 406
+
+- name: Both spouses with positive income keep the cheaper separate election (regression)
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 40_000
+      person2:
+        age: 38
+        employment_income: 40_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    # Separate: each 40,000 - 2,410 = 37,590, row $37,500-$37,600: $1,055 (p.31).
+    ar_income_tax_before_non_refundable_credits_indiv: [1_055, 1_055]
+    # Joint: 80,000 - 4,820 = 75,180, row $75,101-$75,201: $2,521 (p.33).
+    ar_income_tax_before_non_refundable_credits_joint: [2_521, 0]
+    # Separate 2,110 < joint 2,521; neither total income is negative.
+    ar_files_separately: true
+    ar_income_tax_before_non_refundable_credits_unit: 2_110
+    # 2,110 - 58 = 2,052
+    ar_income_tax: 2_052
+
+- name: Spouse partnership loss of $300 files jointly, where the joint and separate paths tie (issue 9680)
+  # The tie already keeps this couple on the joint path (strict <), so this case
+  # passes without the negative-income rule. The $10 loss cases above isolate
+  # the rule.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 28_450
+      person2:
+        age: 38
+        partnership_s_corp_income: -300
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    # Joint AGI 28,450 - 300 = 28,150, joint low income table row
+    # $28,101-$28,200: $501 (p.29). Separately, person1's 26,040 falls in the
+    # regular row $26,000-$26,100: $606 (p.31), less 45 + 60 of additional
+    # credits = 501, a tie, which keeps the joint return; the negative total
+    # income also requires it.
+    ar_low_income_tax_joint: [501, 0]
+    ar_income_tax_before_non_refundable_credits_indiv: [606, 0]
+    ar_files_separately: false
+    # 501 - 58 = 443
+    ar_income_tax: 443
+
+- name: Spouse capital loss of $500 files jointly, where the joint path is already cheaper
+  # The joint path costs less even without the negative-income rule, so this
+  # case does not isolate the rule. The $10 loss cases above do.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 27_850
+      person2:
+        age: 38
+        short_term_capital_gains: -500
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    # person2's total income is the -500 capital loss.
+    ar_gross_income_indiv: [27_850, -500]
+    # Separate path: person1 27,850 - 2,410 = 25,440, row $25,400-$25,500:
+    # $584 (p.31), less 60 + 60 of additional credits = 464.
+    ar_income_tax_before_non_refundable_credits_indiv: [584, 0]
+    # Joint path: AGI 27,850 - 500 = 27,350, joint low income table row
+    # $27,301-$27,400: $418 (p.29); the joint additional credit
+    # 120 - ceil((27,350 - 25,800) / 100) x 10 phases out to 0, so it nets 418.
+    ar_low_income_tax_joint: [418, 0]
+    # Joint (418) < separate (464), so the couple files jointly either way.
+    ar_files_separately: false
+    # 418 - 58 = 360
+    ar_income_tax: 360
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml
index 930e680bab8..cc211e3e470 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gross_income_indiv.yaml
@@ -129,7 +129,10 @@
   output:
     ar_gross_income_indiv: 60_000
     ar_gross_income_joint: 60_000
-    ar_income_tax: 1_730.56
+    # Net taxable income 60,000 - 2,520 = 57,480; table row $57,400-$57,499,
+    # midpoint 57,449.50: 609.60 + (57,449.50 - 26,400) x 3.7% = 1,758.43 -> 1,758;
+    # less the 29 personal credit = 1,729
+    ar_income_tax: 1_729
 
 - name: Arkansas unemployment compensation is exempt through 2017 (2016)
   period: 2016
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.yaml
index 996e4357caa..b0791e64e0a 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.yaml
@@ -25,8 +25,9 @@
     ar_taxable_income_indiv: 11_000
     state_code: AR
   output:
-    # 104 + round((11_000 - 10_301)* 0.03)
-    ar_income_tax_before_non_refundable_credits_indiv: 125
+    # 2022 Regular Income Tax Table (p.31), row $11,000-$11,100: $127.
+    # Midpoint of $11,000-$11,099 = 11,049.50; 11,049.50 x 3% - 204.97 = 126.52 -> 127
+    ar_income_tax_before_non_refundable_credits_indiv: 127
 
 - name: AR income tax rates - taxable income from $14,701 to $24,300
   period: 2022
@@ -35,8 +36,9 @@
     ar_taxable_income_indiv: 20_000
     state_code: AR
   output:
-  # 236 + round((20_000 - 14_701)* 0.034)
-    ar_income_tax_before_non_refundable_credits_indiv: 416
+    # 2022 Regular Income Tax Table (p.32), row $20,000-$20,100: $418.
+    # Midpoint 20,049.50 x 3.4% - 263.77 = 417.91 -> 418
+    ar_income_tax_before_non_refundable_credits_indiv: 418
 
 - name: AR income tax rates - taxable income for income over $24,301
   period: 2022
@@ -45,8 +47,9 @@
     ar_taxable_income_indiv: 25_000
     state_code: AR
   output:
-    # 562.366 + round((25_000-24_301) * 0.049) = 596
-    ar_income_tax_before_non_refundable_credits_indiv: 596
+    # 2022 Regular Income Tax Table (p.32), row $25,000-$25,100: $599.
+    # Midpoint 25,049.50 x 4.9% - 628.25 = 599.18 -> 599
+    ar_income_tax_before_non_refundable_credits_indiv: 599
 
 - name: AR income tax rates - taxable income from $15,100 to $25,000
   period: 2023
@@ -55,8 +58,9 @@
     ar_taxable_income_indiv: 20_000
     state_code: AR
   output:
-    # 20_000 * 0.034 - 272.37 = 407.63
-    ar_income_tax_before_non_refundable_credits_indiv: 407.63
+    # 2023 Regular Income Tax Table (p.31), row $20,000-$20,100: $409.
+    # Midpoint 20,049.50 x 3.4% - 272.37 = 409.31 -> 409
+    ar_income_tax_before_non_refundable_credits_indiv: 409
 
 - name: AR income tax rates - taxable income from $25,000 to $89,600
   period: 2023
@@ -65,8 +69,9 @@
     ar_taxable_income_indiv: 30_000
     state_code: AR
   output:
-    # 30_000 * 0.047 - 597.35 = 812.65
-    ar_income_tax_before_non_refundable_credits_indiv: 812.65
+    # 2023 Regular Income Tax Table (p.32), row $30,000-$30,100: $815.
+    # Midpoint 30,049.50 x 4.7% - 597.35 = 814.98 -> 815
+    ar_income_tax_before_non_refundable_credits_indiv: 815
 
 - name: AR income tax rates - taxable income over $100,000
   period: 2023
@@ -75,8 +80,10 @@
     ar_taxable_income_indiv: 100_000
     state_code: AR
   output:
-    # 100_000 * 0.047 - 153.7 = 4546.3
-    ar_income_tax_before_non_refundable_credits_indiv: 4546.3
+    # $100,000 is in the 2023 table's last row, $99,901-$100,001: $4,544 (p.35).
+    # Midpoint of $99,901-$100,000 = 99,950.50; 99,950.50 x 4.7% - 153.70 = 4,543.97 -> 4,544
+    # (the formula at the exact income, 100,000 x 4.7% - 153.70 = 4,546.30, applies from $100,001)
+    ar_income_tax_before_non_refundable_credits_indiv: 4_544
 
 - name: Case 9, 2025 taxable income in 0% bracket.
   period: 2025
@@ -95,8 +102,9 @@
     ar_taxable_income_indiv: 10_000
     state_code: AR
   output:
-    # DFA 2025 bracket: 10_000 * 0.02 - 111.98 = 88.02
-    ar_income_tax_before_non_refundable_credits_indiv: 88.02
+    # 2025 Regular Income Tax Table (p.30), row $10,000-$10,100: $89.
+    # Midpoint 10,049.50 x 2% - 111.98 = 89.01 -> 89
+    ar_income_tax_before_non_refundable_credits_indiv: 89
 
 - name: Case 11, 2025 taxable income in 3.4% bracket.
   period: 2025
@@ -105,8 +113,9 @@
     ar_taxable_income_indiv: 20_000
     state_code: AR
   output:
-    # DFA 2025 bracket: 20_000 * 0.034 - 287.97 = 392.03
-    ar_income_tax_before_non_refundable_credits_indiv: 392.03
+    # 2025 Regular Income Tax Table (p.30), row $20,000-$20,100: $394.
+    # Midpoint 20,049.50 x 3.4% - 287.97 = 393.71 -> 394
+    ar_income_tax_before_non_refundable_credits_indiv: 394
 
 - name: Case 12, 2025 taxable income in 3.9% bracket.
   period: 2025
@@ -115,8 +124,9 @@
     ar_taxable_income_indiv: 50_000
     state_code: AR
   output:
-    # DFA 2025 bracket: 50_000 * 0.039 - 419.96 = 1_530.04
-    ar_income_tax_before_non_refundable_credits_indiv: 1_530.04
+    # 2025 Regular Income Tax Table (p.32), row $50,000-$50,100: $1,532.
+    # Midpoint 50,049.50 x 3.9% - 419.96 = 1,531.97 -> 1,532
+    ar_income_tax_before_non_refundable_credits_indiv: 1_532
 
 - name: Case 13, 2025 taxable income at $100,000.
   period: 2025
@@ -125,8 +135,9 @@
     ar_taxable_income_indiv: 100_000
     state_code: AR
   output:
-    # DFA 2025 bracket "$97,801 and over": 100_000 * 0.039 - 89.30 = 3_810.70
-    ar_income_tax_before_non_refundable_credits_indiv: 3_810.70
+    # $100,000 is in the 2025 table's last row, $99,901-$100,001: $3,809 (p.34).
+    # Midpoint 99,950.50 x 3.9% - 89.30 ("$97,801 and over" card row) = 3,808.77 -> 3,809
+    ar_income_tax_before_non_refundable_credits_indiv: 3_809
 
 - name: Case 14, 2025 taxable income over $100,000.
   period: 2025
@@ -152,6 +163,9 @@
 # 2026 tests follow A.C.A. § 26-51-201(a)(4) as amended by HB1001 (2026 1st Extraordinary Session).
 # Bill schedules: (a)(4)(A) for net income <= $94,700, (a)(4)(B) for > $94,700, plus
 # the (a)(4)(C) bracket adjustment for $94,701 - $97,600.
+# No 2026 Regular Income Tax Table is published yet, so below $100,001 the
+# model applies DFA's table method: these schedules at the midpoint of the
+# income's $100 table row, rounded to whole dollars.
 - name: AR HB1001 2026 - 0% bracket, no tax
   period: 2026
   absolute_error_margin: 0.01
@@ -169,8 +183,8 @@
     ar_taxable_income_indiv: 10_000
     state_code: AR
   output:
-    # ($10,000 - $5,600) * 0.02 = $88
-    ar_income_tax_before_non_refundable_credits_indiv: 88
+    # Row $10,000-$10,099, midpoint 10,049.50: (10,049.50 - 5,600) x 2% = 88.99 -> 89
+    ar_income_tax_before_non_refundable_credits_indiv: 89
 
 - name: AR HB1001 2026 - 3% bracket
   period: 2026
@@ -179,8 +193,9 @@
     ar_taxable_income_indiv: 15_000
     state_code: AR
   output:
-    # $112 + ($15,000 - $11,200) * 0.03 = $112 + $114 = $226
-    ar_income_tax_before_non_refundable_credits_indiv: 226
+    # Row $15,000-$15,099, midpoint 15,049.50:
+    # 112 + (15,049.50 - 11,200) x 3% = 112 + 115.485 = 227.485 -> 227
+    ar_income_tax_before_non_refundable_credits_indiv: 227
 
 - name: AR HB1001 2026 - 3.4% bracket
   period: 2026
@@ -189,8 +204,9 @@
     ar_taxable_income_indiv: 20_000
     state_code: AR
   output:
-    # $112 + $144 + ($20,000 - $16,000) * 0.034 = $256 + $136 = $392
-    ar_income_tax_before_non_refundable_credits_indiv: 392
+    # Row $20,000-$20,099, midpoint 20,049.50:
+    # 112 + 144 + (20,049.50 - 16,000) x 3.4% = 256 + 137.683 = 393.683 -> 394
+    ar_income_tax_before_non_refundable_credits_indiv: 394
 
 - name: AR HB1001 2026 - top low-income bracket (3.7%)
   period: 2026
@@ -199,8 +215,9 @@
     ar_taxable_income_indiv: 50_000
     state_code: AR
   output:
-    # $609.60 + ($50,000 - $26,400) * 0.037 = $609.60 + $873.20 = $1,482.80
-    ar_income_tax_before_non_refundable_credits_indiv: 1_482.80
+    # Row $50,000-$50,099, midpoint 50,049.50:
+    # 609.60 + (50,049.50 - 26,400) x 3.7% = 609.60 + 875.03 = 1,484.63 -> 1,485
+    ar_income_tax_before_non_refundable_credits_indiv: 1_485
 
 - name: AR HB1001 2026 - boundary at $94,700 under (a)(4)(A)
   period: 2026
@@ -209,8 +226,9 @@
     ar_taxable_income_indiv: 94_700
     state_code: AR
   output:
-    # $609.60 + ($94,700 - $26,400) * 0.037 = $609.60 + $2,527.10 = $3,136.70
-    ar_income_tax_before_non_refundable_credits_indiv: 3_136.70
+    # Row $94,601-$94,700, midpoint 94,650.50 <= 94,700, so (a)(4)(A):
+    # 609.60 + (94,650.50 - 26,400) x 3.7% = 609.60 + 2,525.27 = 3,134.87 -> 3,135
+    ar_income_tax_before_non_refundable_credits_indiv: 3_135
 
 - name: AR HB1001 2026 - bracket adjustment top ($94,701, $290 adj)
   period: 2026
@@ -219,9 +237,10 @@
     ar_taxable_income_indiv: 94_701
     state_code: AR
   output:
-    # (a)(4)(B): $94 + ($94,701 - $4,700) * 0.037 = $3,424.04
-    # (a)(4)(C) adjustment: -$290 -> $3,134.04
-    ar_income_tax_before_non_refundable_credits_indiv: 3_134.04
+    # Row $94,701-$94,800, midpoint 94,750.50 > 94,700, so (a)(4)(B) less (C):
+    # 94 + (94,750.50 - 4,700) x 3.7% = 3,425.87; - 290 = 3,135.87 -> 3,136
+    # (the table removes the statute's $2.66 drop from $94,700 to $94,701)
+    ar_income_tax_before_non_refundable_credits_indiv: 3_136
 
 - name: AR HB1001 2026 - bracket adjustment mid ($95,500, $220 adj)
   period: 2026
@@ -230,9 +249,9 @@
     ar_taxable_income_indiv: 95_500
     state_code: AR
   output:
-    # (a)(4)(B): $94 + ($95,500 - $4,700) * 0.037 = $3,453.60
-    # (a)(4)(C) row "$95,401-$95,500" adjustment: -$220 -> $3,233.60
-    ar_income_tax_before_non_refundable_credits_indiv: 3_233.60
+    # Row $95,401-$95,500, midpoint 95,450.50:
+    # 94 + (95,450.50 - 4,700) x 3.7% = 3,451.77; (C) row "$95,401-$95,500": - 220 = 3,231.77 -> 3,232
+    ar_income_tax_before_non_refundable_credits_indiv: 3_232
 
 - name: AR HB1001 2026 - bracket adjustment mid ($96,500, $120 adj)
   period: 2026
@@ -241,9 +260,9 @@
     ar_taxable_income_indiv: 96_500
     state_code: AR
   output:
-    # (a)(4)(B): $94 + ($96,500 - $4,700) * 0.037 = $3,490.60
-    # (a)(4)(C) row "$96,401-$96,500" adjustment: -$120 -> $3,370.60
-    ar_income_tax_before_non_refundable_credits_indiv: 3_370.60
+    # Row $96,401-$96,500, midpoint 96,450.50:
+    # 94 + (96,450.50 - 4,700) x 3.7% = 3,488.77; (C) row "$96,401-$96,500": - 120 = 3,368.77 -> 3,369
+    ar_income_tax_before_non_refundable_credits_indiv: 3_369
 
 - name: AR HB1001 2026 - bracket adjustment mid ($97,000, $70 adj)
   period: 2026
@@ -252,9 +271,9 @@
     ar_taxable_income_indiv: 97_000
     state_code: AR
   output:
-    # (a)(4)(B): $94 + ($97,000 - $4,700) * 0.037 = $3,509.10
-    # (a)(4)(C) row "$96,901-$97,000" adjustment: -$70 -> $3,439.10
-    ar_income_tax_before_non_refundable_credits_indiv: 3_439.10
+    # Row $96,901-$97,000, midpoint 96,950.50:
+    # 94 + (96,950.50 - 4,700) x 3.7% = 3,507.27; (C) row "$96,901-$97,000": - 70 = 3,437.27 -> 3,437
+    ar_income_tax_before_non_refundable_credits_indiv: 3_437
 
 - name: AR HB1001 2026 - bracket adjustment bottom ($97,600, $10 adj)
   period: 2026
@@ -263,9 +282,9 @@
     ar_taxable_income_indiv: 97_600
     state_code: AR
   output:
-    # (a)(4)(B): $94 + ($97,600 - $4,700) * 0.037 = $3,531.30
-    # (a)(4)(C) adjustment: -$10 -> $3,521.30
-    ar_income_tax_before_non_refundable_credits_indiv: 3_521.30
+    # Row $97,501-$97,600, midpoint 97,550.50:
+    # 94 + (97,550.50 - 4,700) x 3.7% = 3,529.47; (C) adjustment - 10 = 3,519.47 -> 3,519
+    ar_income_tax_before_non_refundable_credits_indiv: 3_519
 
 - name: AR HB1001 2026 - just past adjustment ($97,601, $0 adj)
   period: 2026
@@ -274,8 +293,9 @@
     ar_taxable_income_indiv: 97_601
     state_code: AR
   output:
-    # (a)(4)(B): $94 + ($97,601 - $4,700) * 0.037 = $3,531.34
-    ar_income_tax_before_non_refundable_credits_indiv: 3_531.34
+    # Row $97,601-$97,700, midpoint 97,650.50:
+    # 94 + (97,650.50 - 4,700) x 3.7% = 3,533.17 -> 3,533
+    ar_income_tax_before_non_refundable_credits_indiv: 3_533
 
 - name: AR HB1001 2026 - high income (a)(4)(B)
   period: 2026
@@ -306,8 +326,10 @@
     state_code: AR
   output:
     # card row "*$90,001 *$90,200 4.70% $543.70" (ranges with * extend an
-    # extra $100 intentionally): 0.047 x 90,100 - 543.70 = 3,691.00
-    ar_income_tax_before_non_refundable_credits_indiv: 3_691
+    # extra $100 intentionally). 2023 Regular Income Tax Table (p.35), row
+    # $90,001-$90,101: $3,689. Midpoint of $90,001-$90,100 = 90,050.50;
+    # 0.047 x 90,050.50 - 543.70 = 3,688.67 -> 3,689
+    ar_income_tax_before_non_refundable_credits_indiv: 3_689
 
 - name: AR 2023 bracket adjustment - formerly duplicated 91,701/91,801 thresholds (pe-us 9026)
   period: 2023
@@ -322,8 +344,9 @@
     ar_income_tax_before_non_refundable_credits_indiv: 3_918.55
 
 # 2025 and 2024 bracket adjustments, keyed to the DFA Indexed Tax Brackets cards
-# (2025_TaxBrackets.pdf and 2024_TaxBrackets.pdf, p1-2). Tax = 3.9% x net taxable
-# income - the row's minus adjustment.
+# (2025_TaxBrackets.pdf and 2024_TaxBrackets.pdf, p1-2). Below $100,001 the tax is
+# the Regular Income Tax Table row: 3.9% x the row's midpoint - the minus
+# adjustment, rounded to whole dollars.
 - name: AR 2025 bracket adjustment - top of the $26,400-$94,700 row
   period: 2025
   absolute_error_margin: 0.01
@@ -331,9 +354,10 @@
     ar_taxable_income_indiv: 94_700
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$26,400 $94,700 3.90% $419.96":
-    # 0.039 x 94,700 - 419.96 = 3,273.34
-    ar_income_tax_before_non_refundable_credits_indiv: 3_273.34
+    # DFA 2025 Indexed Tax Brackets row "$26,400 $94,700 3.90% $419.96".
+    # 2025 Regular Income Tax Table (p.34), row $94,601-$94,701: $3,271.
+    # Midpoint 94,650.50 x 3.9% - 419.96 = 3,271.41 -> 3,271
+    ar_income_tax_before_non_refundable_credits_indiv: 3_271
 
 - name: AR 2025 bracket adjustment - first $94,701-$94,800 row PE previously skipped
   period: 2025
@@ -342,10 +366,11 @@
     ar_taxable_income_indiv: 94_701
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,701 $94,800 3.90% $399.30":
-    # 0.039 x 94,701 - 399.30 = 3,294.04
-    # (PE previously applied the $419.96-row amount, 420, here -> 3,273.34)
-    ar_income_tax_before_non_refundable_credits_indiv: 3_294.04
+    # DFA 2025 Indexed Tax Brackets row "$94,701 $94,800 3.90% $399.30".
+    # 2025 Regular Income Tax Table (p.34), row $94,701-$94,801: $3,296.
+    # Midpoint 94,750.50 x 3.9% - 399.30 = 3,295.97 -> 3,296
+    # (PE previously applied the $419.96-row amount here)
+    ar_income_tax_before_non_refundable_credits_indiv: 3_296
 
 - name: AR 2025 bracket adjustment - midpoint of the $94,701-$94,800 row
   period: 2025
@@ -354,10 +379,8 @@
     ar_taxable_income_indiv: 94_751
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,701 $94,800 3.90% $399.30":
-    # 0.039 x 94,751 - 399.30 = 3,295.99
-    # (2025 Regular Income Tax Table, $94,701-$94,801: $3,296)
-    ar_income_tax_before_non_refundable_credits_indiv: 3_295.99
+    # Same table row as $94,701: $94,701-$94,801, $3,296 (p.34).
+    ar_income_tax_before_non_refundable_credits_indiv: 3_296
 
 - name: AR 2025 bracket adjustment - top of the $94,701-$94,800 row
   period: 2025
@@ -366,9 +389,8 @@
     ar_taxable_income_indiv: 94_800
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,701 $94,800 3.90% $399.30":
-    # 0.039 x 94,800 - 399.30 = 3,297.90
-    ar_income_tax_before_non_refundable_credits_indiv: 3_297.90
+    # $94,800 is still in the table row $94,701-$94,801: $3,296 (p.34).
+    ar_income_tax_before_non_refundable_credits_indiv: 3_296
 
 - name: AR 2025 bracket adjustment - first income in the $94,801-$94,900 row
   period: 2025
@@ -377,9 +399,10 @@
     ar_taxable_income_indiv: 94_801
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,801 $94,900 3.90% $389.30":
-    # 0.039 x 94,801 - 389.30 = 3,307.94
-    ar_income_tax_before_non_refundable_credits_indiv: 3_307.94
+    # DFA 2025 Indexed Tax Brackets row "$94,801 $94,900 3.90% $389.30".
+    # 2025 Regular Income Tax Table (p.34), row $94,801-$94,901: $3,310.
+    # Midpoint 94,850.50 x 3.9% - 389.30 = 3,309.87 -> 3,310
+    ar_income_tax_before_non_refundable_credits_indiv: 3_310
 
 - name: AR 2025 bracket adjustment - midpoint of the $94,801-$94,900 row
   period: 2025
@@ -388,10 +411,8 @@
     ar_taxable_income_indiv: 94_851
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,801 $94,900 3.90% $389.30":
-    # 0.039 x 94,851 - 389.30 = 3,309.89
-    # (2025 Regular Income Tax Table, $94,801-$94,901: $3,310)
-    ar_income_tax_before_non_refundable_credits_indiv: 3_309.89
+    # Same table row: $94,801-$94,901, $3,310 (p.34).
+    ar_income_tax_before_non_refundable_credits_indiv: 3_310
 
 - name: AR 2025 bracket adjustment - first income in the $94,901-$95,000 row
   period: 2025
@@ -400,9 +421,10 @@
     ar_taxable_income_indiv: 94_901
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,901 $95,000 3.90% $379.30":
-    # 0.039 x 94,901 - 379.30 = 3,321.84
-    ar_income_tax_before_non_refundable_credits_indiv: 3_321.84
+    # DFA 2025 Indexed Tax Brackets row "$94,901 $95,000 3.90% $379.30".
+    # 2025 Regular Income Tax Table (p.34), row $94,901-$95,001: $3,324.
+    # Midpoint 94,950.50 x 3.9% - 379.30 = 3,323.77 -> 3,324
+    ar_income_tax_before_non_refundable_credits_indiv: 3_324
 
 - name: AR 2025 bracket adjustment - midpoint of the $94,901-$95,000 row
   period: 2025
@@ -411,10 +433,8 @@
     ar_taxable_income_indiv: 94_951
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,901 $95,000 3.90% $379.30":
-    # 0.039 x 94,951 - 379.30 = 3,323.79
-    # (2025 Regular Income Tax Table, $94,901-$95,001: $3,324)
-    ar_income_tax_before_non_refundable_credits_indiv: 3_323.79
+    # Same table row: $94,901-$95,001, $3,324 (p.34).
+    ar_income_tax_before_non_refundable_credits_indiv: 3_324
 
 - name: AR 2025 bracket adjustment - top of the $94,901-$95,000 row
   period: 2025
@@ -423,9 +443,8 @@
     ar_taxable_income_indiv: 95_000
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$94,901 $95,000 3.90% $379.30":
-    # 0.039 x 95,000 - 379.30 = 3,325.70
-    ar_income_tax_before_non_refundable_credits_indiv: 3_325.70
+    # $95,000 is still in the table row $94,901-$95,001: $3,324 (p.34).
+    ar_income_tax_before_non_refundable_credits_indiv: 3_324
 
 - name: AR 2025 bracket adjustment - first income in the $95,001-$95,100 row
   period: 2025
@@ -434,9 +453,10 @@
     ar_taxable_income_indiv: 95_001
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$95,001 $95,100 3.90% $369.30":
-    # 0.039 x 95,001 - 369.30 = 3,335.74
-    ar_income_tax_before_non_refundable_credits_indiv: 3_335.74
+    # DFA 2025 Indexed Tax Brackets row "$95,001 $95,100 3.90% $369.30".
+    # 2025 Regular Income Tax Table (p.34), row $95,001-$95,101: $3,338.
+    # Midpoint 95,050.50 x 3.9% - 369.30 = 3,337.67 -> 3,338
+    ar_income_tax_before_non_refundable_credits_indiv: 3_338
 
 - name: AR 2025 bracket adjustment - top of the last $10-step row
   period: 2025
@@ -445,9 +465,10 @@
     ar_taxable_income_indiv: 97_800
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$97,701 $97,800 3.90% $99.30":
-    # 0.039 x 97,800 - 99.30 = 3,714.90
-    ar_income_tax_before_non_refundable_credits_indiv: 3_714.90
+    # DFA 2025 Indexed Tax Brackets row "$97,701 $97,800 3.90% $99.30".
+    # 2025 Regular Income Tax Table (p.34), row $97,701-$97,801: $3,713.
+    # Midpoint 97,750.50 x 3.9% - 99.30 = 3,712.97 -> 3,713
+    ar_income_tax_before_non_refundable_credits_indiv: 3_713
 
 - name: AR 2025 bracket adjustment - first income in the and-over row
   period: 2025
@@ -456,9 +477,10 @@
     ar_taxable_income_indiv: 97_801
     state_code: AR
   output:
-    # DFA 2025 Indexed Tax Brackets row "$97,801 and over 3.90% $89.30":
-    # 0.039 x 97,801 - 89.30 = 3,724.94
-    ar_income_tax_before_non_refundable_credits_indiv: 3_724.94
+    # DFA 2025 Indexed Tax Brackets row "$97,801 and over 3.90% $89.30".
+    # 2025 Regular Income Tax Table (p.34), row $97,801-$97,901: $3,727.
+    # Midpoint 97,850.50 x 3.9% - 89.30 = 3,726.87 -> 3,727
+    ar_income_tax_before_non_refundable_credits_indiv: 3_727
 
 - name: AR 2024 bracket adjustment - inside the asterisked $94,301-$94,500 row
   period: 2024
@@ -467,10 +489,11 @@
     ar_taxable_income_indiv: 94_450
     state_code: AR
   output:
-    # DFA 2024 Indexed Tax Brackets row "*$94,301 *$94,500 3.90% $197.40" (asterisked, $200 wide):
-    # 0.039 x 94,450 - 197.40 = 3,486.15
-    # (2024 Regular Income Tax Table, $94,401-$94,501: $3,486; PE previously applied $187.40 here -> 3,496.15)
-    ar_income_tax_before_non_refundable_credits_indiv: 3_486.15
+    # DFA 2024 Indexed Tax Brackets row "*$94,301 *$94,500 3.90% $197.40" (asterisked, $200 wide).
+    # 2024 Regular Income Tax Table (p.34), row $94,401-$94,501: $3,486.
+    # Midpoint 94,450.50 x 3.9% - 197.40 = 3,486.17 -> 3,486
+    # (PE previously applied $187.40 here -> 3,496.15)
+    ar_income_tax_before_non_refundable_credits_indiv: 3_486
 
 - name: AR 2024 bracket adjustment - top of the asterisked $94,301-$94,500 row
   period: 2024
@@ -479,9 +502,8 @@
     ar_taxable_income_indiv: 94_500
     state_code: AR
   output:
-    # DFA 2024 Indexed Tax Brackets row "*$94,301 *$94,500 3.90% $197.40":
-    # 0.039 x 94,500 - 197.40 = 3,488.10
-    ar_income_tax_before_non_refundable_credits_indiv: 3_488.10
+    # $94,500 is still in the table row $94,401-$94,501: $3,486 (p.34).
+    ar_income_tax_before_non_refundable_credits_indiv: 3_486
 
 - name: AR 2024 bracket adjustment - first income after the asterisked row
   period: 2024
@@ -490,9 +512,10 @@
     ar_taxable_income_indiv: 94_501
     state_code: AR
   output:
-    # DFA 2024 Indexed Tax Brackets row "$94,501 $94,600 3.90% $187.40":
-    # 0.039 x 94,501 - 187.40 = 3,498.14
-    ar_income_tax_before_non_refundable_credits_indiv: 3_498.14
+    # DFA 2024 Indexed Tax Brackets row "$94,501 $94,600 3.90% $187.40".
+    # 2024 Regular Income Tax Table (p.34), row $94,501-$94,601: $3,500.
+    # Midpoint 94,550.50 x 3.9% - 187.40 = 3,500.07 -> 3,500
+    ar_income_tax_before_non_refundable_credits_indiv: 3_500
 
 - name: AR 2024 bracket adjustment - top of the last $10-step row
   period: 2024
@@ -501,9 +524,10 @@
     ar_taxable_income_indiv: 95_500
     state_code: AR
   output:
-    # DFA 2024 Indexed Tax Brackets row "$95,401 $95,500 3.90% $97.40":
-    # 0.039 x 95,500 - 97.40 = 3,627.10
-    ar_income_tax_before_non_refundable_credits_indiv: 3_627.10
+    # DFA 2024 Indexed Tax Brackets row "$95,401 $95,500 3.90% $97.40".
+    # 2024 Regular Income Tax Table (p.34), row $95,401-$95,501: $3,625.
+    # Midpoint 95,450.50 x 3.9% - 97.40 = 3,625.17 -> 3,625
+    ar_income_tax_before_non_refundable_credits_indiv: 3_625
 
 - name: AR 2024 bracket adjustment - first income in the and-over row
   period: 2024
@@ -512,9 +536,10 @@
     ar_taxable_income_indiv: 95_501
     state_code: AR
   output:
-    # DFA 2024 Indexed Tax Brackets row "$95,501 and over 3.90% $87.40":
-    # 0.039 x 95,501 - 87.40 = 3,637.14
-    ar_income_tax_before_non_refundable_credits_indiv: 3_637.14
+    # DFA 2024 Indexed Tax Brackets row "$95,501 and over 3.90% $87.40".
+    # 2024 Regular Income Tax Table (p.34), row $95,501-$95,601: $3,639.
+    # Midpoint 95,550.50 x 3.9% - 87.40 = 3,639.07 -> 3,639
+    ar_income_tax_before_non_refundable_credits_indiv: 3_639
 
 # 2027 cases use incomes whose tax survives a one-step change in the projected
 # uprating factor. The (B)-(C) rows near the indexed threshold (about $97,500)
@@ -537,8 +562,8 @@
     ar_taxable_income_indiv: 5_900
     state_code: AR
   output:
-    # (5,900 - 5,800) x 2% = 2.00
-    ar_income_tax_before_non_refundable_credits_indiv: 2
+    # Row $5,900-$5,999, midpoint 5,949.50: (5,949.50 - 5,800) x 2% = 2.99 -> 3
+    ar_income_tax_before_non_refundable_credits_indiv: 3
 
 - name: AR 2027 indexed Act 1 of 2026 tables - income the frozen 2026 reduction undertaxed by $108
   period: 2027
@@ -547,8 +572,10 @@
     ar_taxable_income_indiv: 11_300
     state_code: AR
   output:
-    # (11,300 - 5,800) x 2% = 110.00; the frozen 2026 reduction schedule gave 2% x 11,300 - 224 = 2.00
-    ar_income_tax_before_non_refundable_credits_indiv: 110
+    # Row $11,300-$11,399, midpoint 11,349.50: (11,349.50 - 5,800) x 2% = 110.99 -> 111;
+    # at the exact income, (11,300 - 5,800) x 2% = 110.00, and the frozen 2026
+    # reduction schedule gave 2% x 11,300 - 224 = 2.00
+    ar_income_tax_before_non_refundable_credits_indiv: 111
 
 - name: AR 2027 indexed Act 1 of 2026 tables - start of the 3% row
   period: 2027
@@ -557,8 +584,9 @@
     ar_taxable_income_indiv: 11_500
     state_code: AR
   output:
-    # (11,500 - 5,800) x 2% = 114.00
-    ar_income_tax_before_non_refundable_credits_indiv: 114
+    # Row $11,500-$11,599, midpoint 11,549.50:
+    # (11,500 - 5,800) x 2% + (11,549.50 - 11,500) x 3% = 114 + 1.485 = 115.485 -> 115
+    ar_income_tax_before_non_refundable_credits_indiv: 115
 
 - name: AR 2027 indexed Act 1 of 2026 tables - start of the 3.4% row
   period: 2027
@@ -567,8 +595,9 @@
     ar_taxable_income_indiv: 16_500
     state_code: AR
   output:
-    # 114 + (16,500 - 11,500) x 3% = 264.00
-    ar_income_tax_before_non_refundable_credits_indiv: 264
+    # Row $16,500-$16,599, midpoint 16,549.50:
+    # 114 + (16,500 - 11,500) x 3% + (16,549.50 - 16,500) x 3.4% = 264 + 1.683 = 265.683 -> 266
+    ar_income_tax_before_non_refundable_credits_indiv: 266
 
 - name: AR 2027 indexed Act 1 of 2026 tables - income the frozen 2026 reduction undertaxed by $70.20
   period: 2027
@@ -577,8 +606,10 @@
     ar_taxable_income_indiv: 26_500
     state_code: AR
   output:
-    # 264 + (26,500 - 16,500) x 3.4% = 604.00; the frozen 2026 reduction schedule gave 3.4% x 26,500 - 367.20 = 533.80
-    ar_income_tax_before_non_refundable_credits_indiv: 604
+    # Row $26,500-$26,599, midpoint 26,549.50:
+    # 264 + (26,549.50 - 16,500) x 3.4% = 264 + 341.683 = 605.683 -> 606;
+    # the frozen 2026 reduction schedule gave 3.4% x 26,500 - 367.20 = 533.80
+    ar_income_tax_before_non_refundable_credits_indiv: 606
 
 - name: AR 2027 indexed Act 1 of 2026 tables - start of the 3.7% row
   period: 2027
@@ -587,8 +618,9 @@
     ar_taxable_income_indiv: 27_200
     state_code: AR
   output:
-    # 264 + (27,200 - 16,500) x 3.4% = 627.80
-    ar_income_tax_before_non_refundable_credits_indiv: 627.80
+    # Row $27,200-$27,299, midpoint 27,249.50:
+    # 264 + (27,200 - 16,500) x 3.4% + (27,249.50 - 27,200) x 3.7% = 627.80 + 1.8315 = 629.63 -> 630
+    ar_income_tax_before_non_refundable_credits_indiv: 630
 
 - name: AR 2027 indexed Act 1 of 2026 tables - top of table (A) at the indexed high-income threshold
   period: 2027
@@ -597,8 +629,10 @@
     ar_taxable_income_indiv: 97_500
     state_code: AR
   output:
-    # 627.80 + (97,500 - 27,200) x 3.7% = 3,228.90; the threshold is 94,700 x 1.0298 = 97,522, nearest $100
-    ar_income_tax_before_non_refundable_credits_indiv: 3_228.90
+    # The threshold is 94,700 x 1.0298 = 97,522, nearest $100 = 97,500. Row
+    # $97,401-$97,500, midpoint 97,450.50 <= 97,500, so table (A):
+    # 627.80 + (97,450.50 - 27,200) x 3.7% = 627.80 + 2,599.27 = 3,227.07 -> 3,227
+    ar_income_tax_before_non_refundable_credits_indiv: 3_227
 
 - name: AR 2027 indexed Act 1 of 2026 tables - high income
   period: 2027
@@ -609,3 +643,157 @@
   output:
     # 96 + (150,000 - 4,800) x 3.7% = 5,468.40
     ar_income_tax_before_non_refundable_credits_indiv: 5_468.40
+
+# Regular Income Tax Table (issue 9681). Below the table threshold ($100,001
+# from 2023), filers look up net taxable income in $100 rows. DFA computes each
+# row at its midpoint and rounds to whole dollars: "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."
+# (2024 Indexed Tax Brackets, https://www.dfa.arkansas.gov/wp-content/uploads/2024_TaxBrackets.pdf#page=2).
+# Pages below are file pages of that year's AR1000F/AR1000NR instructions.
+- name: AR regular tax table 2024 - income inside the $35,100-$35,200 row
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 35_180
+    state_code: AR
+  output:
+    # 2024 Regular Income Tax Table (p.31), row $35,100-$35,200: $961.
+    # Midpoint of $35,100-$35,199 = 35,149.50; 35,149.50 x 3.9% - 409.86 = 960.97 -> 961
+    # (the bracket formula at the exact income gives 35,180 x 3.9% - 409.86 = 962.16)
+    ar_income_tax_before_non_refundable_credits_indiv: 961
+
+- name: AR regular tax table 2024 - first income of the $35,100-$35,200 row
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 35_100
+    state_code: AR
+  output:
+    # "As Much As" $35,100: same row, $961 (p.31).
+    ar_income_tax_before_non_refundable_credits_indiv: 961
+
+- name: AR regular tax table 2024 - just below the $35,100-$35,200 row
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 35_099.99
+    state_code: AR
+  output:
+    # "But Less Than" $35,100: row $35,000-$35,100, $957 (p.31).
+    # Midpoint 35,049.50 x 3.9% - 409.86 = 957.07 -> 957
+    ar_income_tax_before_non_refundable_credits_indiv: 957
+
+- name: AR regular tax table 2024 - round $80,000 falls in the $79,901-$80,001 row
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 80_000
+    state_code: AR
+  output:
+    # From $75,000 rows start $1 above the hundred. Row $79,901-$80,001: $2,708 (p.33).
+    # Midpoint of $79,901-$80,000 = 79,950.50; 79,950.50 x 3.9% - 409.86 = 2,708.21 -> 2,708
+    ar_income_tax_before_non_refundable_credits_indiv: 2_708
+
+- name: AR regular tax table 2024 - $80,001 starts the next row
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 80_001
+    state_code: AR
+  output:
+    # Row $80,001-$80,101: $2,712 (p.33).
+    # Midpoint 80,050.50 x 3.9% - 409.86 = 2,712.11 -> 2,712
+    ar_income_tax_before_non_refundable_credits_indiv: 2_712
+
+- name: AR regular tax table 2024 - $75,000 is in the $101-wide $74,900-$75,001 row
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 75_000
+    state_code: AR
+  output:
+    # Row $74,900-$75,001: $2,513 (p.33).
+    # Midpoint of $74,901-$75,000 = 74,950.50; 74,950.50 x 3.9% - 409.86 = 2,513.21 -> 2,513
+    ar_income_tax_before_non_refundable_credits_indiv: 2_513
+
+- name: AR regular tax table 2024 - $100,000 is in the last table row
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 100_000
+    state_code: AR
+  output:
+    # Row $99,901-$100,001: $3,811 (p.34).
+    # Midpoint 99,950.50 x 3.9% - 87.40 = 3,810.67 -> 3,811
+    ar_income_tax_before_non_refundable_credits_indiv: 3_811
+
+- name: AR regular tax table 2024 - the formula applies from $100,001
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 100_001
+    state_code: AR
+  output:
+    # "For $100,001 and over" (p.34) the model keeps the bracket formula at the
+    # exact income: 100,001 x 3.9% - 87.40 = 3,812.64. The table's note,
+    # "$3,811 + 3.9% of the excess over $100,000", would give $1.60 less
+    # (threshold.yaml documents the choice).
+    ar_income_tax_before_non_refundable_credits_indiv: 3_812.64
+
+- name: AR regular tax table 2025 - income inside the $35,100-$35,200 row
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 35_180
+    state_code: AR
+  output:
+    # 2025 Regular Income Tax Table (p.31), row $35,100-$35,200: $951.
+    # Midpoint 35,149.50 x 3.9% - 419.96 = 950.87 -> 951
+    ar_income_tax_before_non_refundable_credits_indiv: 951
+
+- name: AR regular tax table 2021 - a 50-cent midpoint rounds up
+  period: 2021
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 40_250
+    state_code: AR
+  output:
+    # 2021 Regular Income Tax Table (p.30), row $40,200-$40,300: $1,578.
+    # Through 2021 the midpoint is that of the row's bounds:
+    # (40,200 + 40,300) / 2 = 40,250; 40,250 x 5.9% - 797.25 = 1,577.50 -> 1,578
+    ar_income_tax_before_non_refundable_credits_indiv: 1_578
+
+- name: AR regular tax table 2022 - the matching 50-cent row rounds down
+  period: 2022
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 24_750
+    state_code: AR
+  output:
+    # 2022 Regular Income Tax Table (p.32), row $24,700-$24,800: $584.
+    # From 2022 the midpoint is that of the whole-dollar incomes in the row:
+    # (24,700 + 24,799) / 2 = 24,749.50; 24,749.50 x 4.9% - 628.25 = 584.48 -> 584
+    # (the bounds' midpoint would give 24,750 x 4.9% - 628.25 = 584.50)
+    ar_income_tax_before_non_refundable_credits_indiv: 584
+
+- name: AR regular tax table 2015 - last row below the $50,000 threshold
+  period: 2015
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 49_999
+    state_code: AR
+  output:
+    # 2015 Tax Tables (TaxTables_2015.pdf p.6), row $49,900-$50,000: $2,547.
+    # Midpoint 49,950 x 7% - 949.24 = 2,547.26 -> 2,547
+    ar_income_tax_before_non_refundable_credits_indiv: 2_547
+
+- name: AR regular tax table 2015 - the formula applies from $50,000
+  period: 2015
+  absolute_error_margin: 0.01
+  input:
+    ar_taxable_income_indiv: 50_000
+    state_code: AR
+  output:
+    # "For $50,000 and over" (p.6): 50,000 x 7% - 949.24 = 2,550.76
+    ar_income_tax_before_non_refundable_credits_indiv: 2_550.76
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.yaml
index 3429a1c3b37..973c835dbc3 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.yaml
@@ -28,8 +28,9 @@
     ar_low_income_tax_joint: 500
     state_code: AR
   output:
-    # 104 + round((11_000 - 10_301)* 0.03)
-    ar_income_tax_before_non_refundable_credits_joint: 125
+    # 2022 Regular Income Tax Table (p.31), row $11,000-$11,100: $127 < 500.
+    # Midpoint of $11,000-$11,099 = 11,049.50; 11,049.50 x 3% - 204.97 = 126.52 -> 127
+    ar_income_tax_before_non_refundable_credits_joint: 127
 
 - name: AR income tax rates - taxable income from $14,701 to $24,300
   period: 2022
@@ -39,8 +40,9 @@
     ar_low_income_tax_joint: 500
     state_code: AR
   output:
-  # 236 + round((20_000 - 14_701)* 0.034)
-    ar_income_tax_before_non_refundable_credits_joint: 416
+    # 2022 Regular Income Tax Table (p.32), row $20,000-$20,100: $418 < 500.
+    # Midpoint 20,049.50 x 3.4% - 263.77 = 417.91 -> 418
+    ar_income_tax_before_non_refundable_credits_joint: 418
 
 - name: AR income tax rates - taxable income for income over $24,301
   period: 2022
@@ -50,8 +52,9 @@
     ar_low_income_tax_joint: 1_000
     state_code: AR
   output:
-    # 562.366 + round((25_000-24_301) * 0.049) = 596
-    ar_income_tax_before_non_refundable_credits_joint: 596
+    # 2022 Regular Income Tax Table (p.32), row $25,000-$25,100: $599 < 1,000.
+    # Midpoint 25,049.50 x 4.9% - 628.25 = 599.18 -> 599
+    ar_income_tax_before_non_refundable_credits_joint: 599
 
 - name: AR income tax rates - taxable income for income over $25,000
   period: 2023
@@ -61,7 +64,9 @@
     ar_low_income_tax_joint: 1_000
     state_code: AR
   output:
-    ar_income_tax_before_non_refundable_credits_joint: 591
+    # 2023 Regular Income Tax Table (p.32), row $25,300-$25,400: $594 < 1,000.
+    # Midpoint 25,349.50 x 4.7% - 597.35 = 594.08 -> 594
+    ar_income_tax_before_non_refundable_credits_joint: 594
 
 - name: AR income tax rates - taxable income from $15,100 to $25,000 
   period: 2023
@@ -71,8 +76,9 @@
     ar_low_income_tax_joint: 1_000
     state_code: AR
   output:
-    # 20_000 * 0.034 - 272.37 = 407.63 < 1_000
-    ar_income_tax_before_non_refundable_credits_joint: 407.63
+    # 2023 Regular Income Tax Table (p.31), row $20,000-$20,100: $409 < 1,000.
+    # Midpoint 20,049.50 x 3.4% - 272.37 = 409.31 -> 409
+    ar_income_tax_before_non_refundable_credits_joint: 409
 
 - name: AR income tax rates - taxable income from $25,000 to $89,600 
   period: 2023
@@ -82,8 +88,9 @@
     ar_low_income_tax_joint: 1_000
     state_code: AR
   output:
-    # 30_000 * 0.047 - 597.35 = 812.65 < 1_000
-    ar_income_tax_before_non_refundable_credits_joint: 812.65
+    # 2023 Regular Income Tax Table (p.32), row $30,000-$30,100: $815 < 1,000.
+    # Midpoint 30,049.50 x 4.7% - 597.35 = 814.98 -> 815
+    ar_income_tax_before_non_refundable_credits_joint: 815
 
 - name: AR income tax rates - taxable income over $100,000
   period: 2023
@@ -117,10 +124,11 @@
     ar_low_income_tax_joint: 5_000
     state_code: AR
   output:
-    # Regular: 50_000 * 0.039 - 419.96 = 1_530.04
+    # Regular: 2025 Regular Income Tax Table (p.32), row $50,000-$50,100: $1,532
+    # (midpoint 50,049.50 x 3.9% - 419.96 = 1,531.97 -> 1,532)
     # Low income cap: 5_000
-    # min(1_530.04, 5_000) = 1_530.04
-    ar_income_tax_before_non_refundable_credits_joint: 1_530.04
+    # min(1_532, 5_000) = 1_532
+    ar_income_tax_before_non_refundable_credits_joint: 1_532
 
 - name: AR 2021 MFJ with two dependents just above the low-income table cutoff uses the regular table (pe-us 9024)
   period: 2021
@@ -208,6 +216,8 @@
     ar_low_income_tax_joint: 5_000
     state_code: AR
   output:
-    # Indexed 2027 rows start at 5,800 / 11,500 / 16,500 / 27,200 (nearest $100):
-    # 5,700 x 2% + 5,000 x 3% + 10,700 x 3.4% + (50,000 - 27,200) x 3.7% = 1,471.40
-    ar_income_tax_before_non_refundable_credits_joint: 1_471.40
+    # Indexed 2027 rows start at 5,800 / 11,500 / 16,500 / 27,200 (nearest $100).
+    # Table row $50,000-$50,099, midpoint 50,049.50:
+    # 5,700 x 2% + 5,000 x 3% + 10,700 x 3.4% + (50,049.50 - 27,200) x 3.7%
+    # = 627.80 + 845.43 = 1,473.23 -> 1,473
+    ar_income_tax_before_non_refundable_credits_joint: 1_473
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml
index f12cef5c9b3..eb4df3bacd3 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml
@@ -91,8 +91,16 @@
       household:
         members: [person1, person2]
         state_fips: 5  # AR
-  output:  # expected results from patched TAXSIM35 2024-02-09 version
-    ar_income_tax: 4427.88
+  output:
+    # Patched TAXSIM35 (2024-02-09) gives 4,427.88 from the bracket formula at
+    # the exact incomes. Filing separately, each spouse looks up the 2021
+    # Regular Income Tax Table instead:
+    # person1: 77,010 + 5,505 - 2,200 = 80,315, row $80,301-$80,401: $3,943 (p.32)
+    #   (midpoint 80,351 x 5.9% - 797.25 = 3,943.46 -> 3,943)
+    # person2: 20,010 + 5,505 - 2,200 = 23,315, row $23,300-$23,400: $546 (p.29)
+    #   (midpoint 23,350 x 3.4% - 248.17 = 545.73 -> 546)
+    # 3,943 + 546 = 4,489, less 2 x 29 personal credits = 4,431
+    ar_income_tax: 4_431
 
 - name: Tax unit with taxsimid 77552 in e21.its.csv and e21.ots.csv
   # High error margin because of rounding in the tax tables
@@ -196,7 +204,14 @@
         members: [person1, person2, person3]
         state_fips: 5
   output:
-    ar_income_tax: 1_085
+    # Each spouse: 10,068.22 + 28,857.35 x 50% + 4,218.73 = 28,715.63 of
+    # gross income, less the 2,410 standard deduction = 26,305.63. Filing
+    # separately, each looks up the 2024 Regular Income Tax Table row
+    # $26,300-$26,400: $618 (p.31; midpoint 26,349.50 x 3.9% - 409.86 = 617.77).
+    # 2 x 618 = 1,236, less 3 x 29 personal credits and 2 x 30 additional
+    # credits (60 - ceil(505.63 / 100) x 5) = 1,236 - 147 = 1,089. The bracket
+    # formula at the exact incomes gave 2 x 616.06 - 147 = 1,085.12.
+    ar_income_tax: 1_089
 
 - name: 3864-AR.yaml
   absolute_error_margin: 2
@@ -423,19 +438,19 @@
     # 40,000 is above the low income table, so the regular table applies.
     ar_uses_low_income_tax_tables: false
     ar_net_taxable_income_joint: [35_180, 0]
-    # 35,180 x 3.9% - 409.86 = 1,372.02 - 409.86 = 962.16
-    # The model uses the bracket formula. The 2024 tax table band
-    # 35,100-35,200 gives 961 (p.31), or 903 after credits; the gap between
-    # the formula and the table is at most about 2.45 below 100,000.
-    ar_income_tax_before_non_refundable_credits_joint: [962.16, 0]
-    # Separately, person1 alone: (60,000 - 2,410) x 3.9% - 409.86 = 1,836.15.
+    # 2024 Regular Income Tax Table row $35,100-$35,200: $961 (p.31).
+    # Midpoint 35,149.50 x 3.9% - 409.86 = 1,370.83 - 409.86 = 960.97 -> 961
+    # (the bracket formula at the exact income gave 962.16)
+    ar_income_tax_before_non_refundable_credits_joint: [961, 0]
+    # Person2's total income is negative, so the couple must file jointly
+    # (2024 AR1000F instructions, p.12).
     ar_files_separately: false
-    ar_income_tax_before_non_refundable_credits_unit: 962.16
+    ar_income_tax_before_non_refundable_credits_unit: 961
     # Personal credits 2 x 29 = 58; additional credit
     # 120 - ceil((35,180 - 25,800) / 100) x 5 x 2 = 120 - 940 -> 0.
     ar_non_refundable_credits: 58
-    # 962.16 - 58 = 904.16
-    ar_income_tax: 904.16
+    # 961 - 58 = 903
+    ar_income_tax: 903
 
 - name: Married joint couple, spouse loss offsets wages, positive combined income on the low income table
   absolute_error_margin: 0.01
@@ -505,7 +520,8 @@
     ar_uses_low_income_tax_tables: false
     ar_net_taxable_income_joint: [0, 0]
     ar_income_tax_before_non_refundable_credits_joint: [0, 0]
-    # Separately, person1 alone: (20,000 - 2,410) x 3.4% - 281.37 = 316.69.
+    # Person2's total income is negative, so the couple must file jointly
+    # (2024 AR1000F instructions, p.12).
     ar_files_separately: false
     ar_income_tax_before_non_refundable_credits_unit: 0
     ar_income_tax: 0
@@ -538,7 +554,8 @@
     ar_uses_low_income_tax_tables: false
     ar_net_taxable_income_joint: [0, 0]
     ar_income_tax_before_non_refundable_credits_joint: [0, 0]
-    # Separately, person1 alone: (10,000 - 2,410) x 2% - 109.98 = 41.82.
+    # Person2's total income is negative, so the couple must file jointly
+    # (2024 AR1000F instructions, p.12).
     ar_files_separately: false
     ar_income_tax_before_non_refundable_credits_unit: 0
     ar_income_tax: 0
@@ -569,7 +586,8 @@
     ar_low_income_tax_joint: [0, 0]
     ar_net_taxable_income_joint: [0, 0]
     ar_income_tax_before_non_refundable_credits_joint: [0, 0]
-    # Separately, person1 alone: (30,000 - 2,410) x 3.9% - 409.86 = 666.15.
+    # Person2's total income is negative, so the couple must file jointly
+    # (2024 AR1000F instructions, p.12).
     ar_files_separately: false
     ar_income_tax_before_non_refundable_credits_unit: 0
     # Flooring each spouse at zero would tax the 30,000 on its own:
@@ -603,15 +621,16 @@
     ar_taxable_income_joint: [35_180, 0]
     ar_uses_low_income_tax_tables: false
     ar_net_taxable_income_joint: [35_180, 0]
-    # 35,180 x 3.9% - 409.86 = 962.16
-    ar_income_tax_before_non_refundable_credits_joint: [962.16, 0]
-    # Separately, person2 alone: (60,000 - 2,410) x 3.9% - 409.86 = 1,836.15.
+    # 2024 Regular Income Tax Table row $35,100-$35,200: $961 (p.31).
+    ar_income_tax_before_non_refundable_credits_joint: [961, 0]
+    # Person1 (the head) has a negative total income, so the couple must
+    # file jointly (2024 AR1000F instructions, p.12).
     ar_files_separately: false
-    ar_income_tax_before_non_refundable_credits_unit: 962.16
+    ar_income_tax_before_non_refundable_credits_unit: 961
     # Personal credits 2 x 29 = 58; the additional credit phases out to 0.
     ar_non_refundable_credits: 58
-    # 962.16 - 58 = 904.16
-    ar_income_tax: 904.16
+    # 961 - 58 = 903
+    ar_income_tax: 903
 
 - name: Married joint couple in 2021, partnership loss is in the earlier gross income source list
   absolute_error_margin: 0.01
diff --git a/policyengine_us/tests/policy/contrib/states/ar/dependent_credit_reform_test.yaml b/policyengine_us/tests/policy/contrib/states/ar/dependent_credit_reform_test.yaml
index 5f2473f69f6..f9800b94721 100644
--- a/policyengine_us/tests/policy/contrib/states/ar/dependent_credit_reform_test.yaml
+++ b/policyengine_us/tests/policy/contrib/states/ar/dependent_credit_reform_test.yaml
@@ -116,8 +116,10 @@
   # End-to-end: with the default (no-op) amount, the personal credit (head 29 +
   # 2 deps * 29 = 87) is consumed via `adds` into ar_personal_credits and reduces
   # AR income tax. This proves the shared-base-redirect dependent credit is wired
-  # through to the actual tax, not just the credit aggregate.
-  output: {ar_income_tax: 1346.67}
+  # through to the actual tax, not just the credit aggregate. Net taxable
+  # income 50,000 - 2,470 = 47,530 falls in the 2025 Regular Income Tax Table
+  # row $47,500-$47,600: $1,434 (AR1000F instructions p.32); 1,434 - 87 = 1,347.
+  output: {ar_income_tax: 1347}
 
 - name: AR dependent credit reform - amount zero raises income tax (downstream end-to-end)
   period: 2025
@@ -133,9 +135,9 @@
     tax_units: {tax_unit: {members: [parent, child1, child2], filing_status: SINGLE}}
     households: {household: {members: [parent, child1, child2], state_name: AR}}
   # End-to-end: removing the dependent portion (amount 0) drops the personal
-  # credit from 87 to 29, raising AR income tax by exactly 58 (1346.67 -> 1404.67).
+  # credit from 87 to 29, raising AR income tax by exactly 58 (1347 -> 1405).
   # Confirms the dependent-credit -> tax wiring under the shared-base-redirect pattern.
-  output: {ar_income_tax: 1404.67}
+  output: {ar_income_tax: 1405}
 
 - name: AR dependent credit reform - age limit excludes dependents at or over the age
   period: 2025
diff --git a/policyengine_us/tests/test_ar_income_tax_schedule.py b/policyengine_us/tests/test_ar_income_tax_schedule.py
index 7fab5095a74..3e3bd69e314 100644
--- a/policyengine_us/tests/test_ar_income_tax_schedule.py
+++ b/policyengine_us/tests/test_ar_income_tax_schedule.py
@@ -1,7 +1,8 @@
 """Arkansas regular income tax schedule: differential and invariant tests.
 
-`ar_main_income_tax` (shared by the indiv and joint tax variables and
-`ar_uses_low_income_tax_tables`) has two paths:
+`ar_main_income_tax` (the bracket formula that `ar_regular_income_tax` applies
+at Regular Income Tax Table row midpoints for the indiv and joint tax variables
+and `ar_uses_low_income_tax_tables`) has two paths:
 
 - Years with a published DFA Indexed Tax Brackets card (2021-2025) compute
   `rate.calc(ti) * ti - reduction.calc(ti)` from two single_amount scales
@@ -46,6 +47,10 @@
 - A reform to the rate table in a projected year keeps tax from falling
   anywhere except where (A) meets (B)-(C), because the reduction is derived
   rather than stored.
+
+`ar_regular_income_tax` reproduces published Regular Income Tax Table rows for
+2014-2025, switches to the formula at each year's table threshold, and below
+it gives whole dollars that change only at a row start.
 """
 
 from types import SimpleNamespace
@@ -57,6 +62,7 @@
 from policyengine_us.system import system
 from policyengine_us.variables.gov.states.ar.tax.income.ar_income_tax_helpers import (
     ar_main_income_tax,
+    ar_regular_income_tax,
 )
 
 P = system.parameters.gov.states.ar.tax.income.rates.main
@@ -246,7 +252,9 @@ def test_ar_published_reduction_applies_through_2025_only():
 @pytest.mark.parametrize("year", [2000, 2013])
 def test_ar_schedule_before_modeled_years_still_computes(year):
     # rate.yaml starts in 2014; earlier years must not hit the statutory path,
-    # whose parameters start in 2026.
+    # whose parameters start in 2026. This covers ar_main_income_tax only:
+    # ar_regular_income_tax reads the tax_table parameters, which start with
+    # the 2014 table, so it raises for earlier years (see its docstring).
     assert bool(P.use_published_reduction(f"{year}-01-01"))
     assert (model_tax(year, TAXABLE_INCOME) == 0).all()
 
@@ -394,3 +402,144 @@ def test_ar_rate_table_reform_keeps_projected_tax_from_falling():
     falls = ti[:-1][change < -1e-9]
     seam = reformed.high_income.threshold("2027-01-01")
     assert set(falls) <= {seam}, falls
+
+
+# Regular Income Tax Table: below the table threshold, filers look up their net
+# taxable income in $100 rows ("As Much As" / "But Less Than"), each computed
+# at the row midpoint and rounded to whole dollars. Rows start $1 above the
+# hundred from $75,000. Transcribed from each year's DFA table; the last
+# element of each row is the file page.
+TAX_TABLE_SOURCES = {
+    2014: "https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf",
+    2015: "https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_2015.pdf",
+    2016: "https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2016.pdf",
+    2017: "https://www.dfa.arkansas.gov/wp-content/uploads/AR1000FandAR1000NRInstructions.pdf",
+    2018: "https://www.dfa.arkansas.gov/wp-content/uploads/2018_Final_TaxTable_with_Cover_Sheet.pdf",
+    **{
+        year: f"https://www.dfa.arkansas.gov/wp-content/uploads/{year}_AR1000F_and_AR1000NR_Instructions.pdf"
+        for year in range(2019, 2026)
+    },
+}
+# (As Much As, But Less Than, tax, file page). 2021 rounds its 50-cent
+# midpoints up ($40,250: $1,577.50 -> $1,578); 2022 and 2023 round them down
+# ($24,750: $584.50 -> $584; $34,550: $1,026.50 -> $1,026).
+TAX_TABLE_ROWS = {
+    2014: [(100, 200, 1, 28), (35_000, 35_100, 1_509, 30), (49_900, 50_000, 2_552, 30)],
+    2015: [(100, 200, 1, 4), (35_000, 35_100, 1_507, 6), (49_900, 50_000, 2_547, 6)],
+    2016: [
+        (100, 200, 1, 46),
+        (35_000, 35_100, 1_369, 48),
+        (74_900, 75_001, 3_762, 50),
+        (75_001, 75_101, 3_829, 50),
+        (85_901, 86_001, 5_021, 50),
+    ],
+    2017: [
+        (100, 200, 1, 46),
+        (35_000, 35_100, 1_356, 48),
+        (74_900, 75_001, 3_737, 50),
+        (75_001, 75_101, 3_743, 50),
+        (85_901, 86_001, 4_990, 50),
+    ],
+    2018: [
+        (100, 200, 1, 4),
+        (35_000, 35_100, 1_347, 6),
+        (74_900, 75_001, 3_719, 8),
+        (75_001, 75_101, 3_725, 8),
+        (85_901, 86_001, 4_968, 8),
+    ],
+    2019: [
+        (4_600, 4_700, 1, 28),
+        (35_000, 35_100, 1_331, 29),
+        (74_900, 75_001, 3_697, 31),
+        (75_001, 75_101, 3_703, 31),
+        (86_901, 87_001, 5_018, 32),
+    ],
+    2020: [
+        (4_700, 4_800, 1, 28),
+        (35_000, 35_100, 1_325, 29),
+        (74_900, 75_001, 3_648, 31),
+        (75_001, 75_101, 3_654, 31),
+        (87_901, 88_001, 4_989, 32),
+    ],
+    2021: [
+        (4_800, 4_900, 1, 28),
+        (35_000, 35_100, 1_313, 29),
+        (40_200, 40_300, 1_578, 30),
+        (74_900, 75_001, 3_625, 31),
+        (75_001, 75_101, 3_631, 31),
+        (90_901, 91_001, 5_119, 32),
+    ],
+    2022: [
+        (5_100, 5_200, 1, 31),
+        (24_700, 24_800, 584, 32),
+        (35_000, 35_100, 1_089, 32),
+        (74_900, 75_001, 3_044, 34),
+        (75_001, 75_101, 3_049, 34),
+        (93_901, 94_001, 4_436, 35),
+    ],
+    2023: [
+        (5_300, 5_400, 1, 31),
+        (34_500, 34_600, 1_026, 32),
+        (35_000, 35_100, 1_050, 32),
+        (74_900, 75_001, 2_925, 34),
+        (75_001, 75_101, 2_930, 34),
+        (99_901, 100_001, 4_544, 35),
+    ],
+    2024: [
+        (5_500, 5_600, 1, 30),
+        (35_000, 35_100, 957, 31),
+        (35_100, 35_200, 961, 31),
+        (74_900, 75_001, 2_513, 33),
+        (75_001, 75_101, 2_517, 33),
+        (99_901, 100_001, 3_811, 34),
+    ],
+    2025: [
+        (5_600, 5_700, 1, 30),
+        (35_000, 35_100, 947, 31),
+        (74_900, 75_001, 2_503, 33),
+        (75_001, 75_101, 2_507, 33),
+        (99_901, 100_001, 3_809, 34),
+    ],
+}
+
+
+@pytest.mark.parametrize(
+    "year, low, high, tax, page",
+    [(year, *row) for year, rows in TAX_TABLE_ROWS.items() for row in rows],
+)
+def test_ar_regular_income_tax_matches_published_table_rows(year, low, high, tax, page):
+    incomes = np.array([low, (low + high) / 2, high - 1, high - 0.01], dtype=float)
+    model = ar_regular_income_tax(incomes, P(f"{year}-01-01"))
+    assert (model == tax).all(), (
+        f"{TAX_TABLE_SOURCES[year]}#page={page}: row {low:,}-{high:,} is {tax:,}, "
+        f"model gives {model}"
+    )
+
+
+@pytest.mark.parametrize("year", range(2014, 2026))
+def test_ar_regular_income_tax_table_threshold_is_the_last_published_row(year):
+    # The last row's "But Less Than" bound is where the formula takes over.
+    p = P(f"{year}-01-01")
+    assert p.tax_table.threshold == TAX_TABLE_ROWS[year][-1][1]
+    at_and_above = np.array([0, 0.5, 10_000]) + p.tax_table.threshold
+    assert np.allclose(
+        ar_regular_income_tax(at_and_above, p), ar_main_income_tax(at_and_above, p)
+    )
+
+
+@pytest.mark.parametrize("year", list(range(2014, 2036)))
+def test_ar_regular_income_tax_is_whole_dollars_constant_within_each_table_row(year):
+    p = P(f"{year}-01-01")
+    threshold = p.tax_table.threshold
+    ti = np.arange(0, threshold, 0.25)
+    tax = ar_regular_income_tax(ti, p)
+    assert (tax == np.round(tax)).all()
+    # Tax changes only at a row start: a multiple of $100, plus $1 from $75,000.
+    changes = ti[1:][np.diff(tax) != 0]
+    offset = p.tax_table.band_offset.calc(changes)
+    row_start = (changes - offset) % p.tax_table.band_width == 0
+    # The one row wider than $100 ($74,900 to $75,001) is evaluated at
+    # midpoints a dollar apart on either side of $75,000, which can round
+    # differently.
+    offset_start = np.isin(changes, p.tax_table.band_offset.thresholds[1:])
+    assert (row_start | offset_start).all(), changes
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py
index 239ac6ea49f..16187a590be 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_files_separately.py
@@ -9,6 +9,10 @@ class ar_files_separately(Variable):
     reference = (
         "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf",
         "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf",
+        # Filing Status 4: "IF ONE SPOUSE HAD A TOTAL NEGATIVE INCOME, YOU
+        # MUST FILE MARRIED FILING JOINTLY."
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=12",
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=12",
     )
     defined_for = StateCode.AR
 
@@ -67,6 +71,13 @@ def formula(tax_unit, period, parameters):
         married = (filing_status == statuses.JOINT) | (
             filing_status == statuses.SEPARATE
         )
+        # A couple must file jointly if either spouse had a total negative
+        # income. Total income (line 23) is each spouse's column of gross
+        # income less the exemptions subtracted within it, before any floor.
+        total_income = person("ar_gross_income_indiv", period) - person(
+            "ar_exemptions", period
+        )
+        negative_total_income = tax_unit.any(head_or_spouse & (total_income < 0))
         # Compare after filing-method-sensitive credits.
         separate_cheaper = (itax_indiv - credit_sep) < (itax_joint - credit_joint)
-        return married & separate_cheaper
+        return married & ~negative_total_income & separate_cheaper
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py
index 6a8bd7885e0..16718c93f7b 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_indiv.py
@@ -1,6 +1,6 @@
 from policyengine_us.model_api import *
 from policyengine_us.variables.gov.states.ar.tax.income.ar_income_tax_helpers import (
-    ar_main_income_tax,
+    ar_regular_income_tax,
 )
 
 
@@ -13,10 +13,14 @@ class ar_income_tax_before_non_refundable_credits_indiv(Variable):
     reference = (
         "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf",
         "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf",
+        # Regular Income Tax Table.
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=30",
+        # Indexed Tax Brackets: the table is computed at each row's midpoint.
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2024_TaxBrackets.pdf#page=2",
     )
     defined_for = StateCode.AR
 
     def formula(person, period, parameters):
         p = parameters(period).gov.states.ar.tax.income.rates.main
         taxable_income = person("ar_taxable_income_indiv", period)
-        return max_(ar_main_income_tax(taxable_income, p), 0)
+        return max_(ar_regular_income_tax(taxable_income, p), 0)
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py
index 708fb778983..7241c6983a6 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_before_non_refundable_credits_joint.py
@@ -1,6 +1,6 @@
 from policyengine_us.model_api import *
 from policyengine_us.variables.gov.states.ar.tax.income.ar_income_tax_helpers import (
-    ar_main_income_tax,
+    ar_regular_income_tax,
 )
 
 
@@ -15,12 +15,16 @@ class ar_income_tax_before_non_refundable_credits_joint(Variable):
     reference = (
         "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_and_AR1000NR_Instructions.pdf",
         "https://www.dfa.arkansas.gov/wp-content/uploads/2023_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf",
+        # Regular Income Tax Table.
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=30",
+        # Indexed Tax Brackets: the table is computed at each row's midpoint.
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2024_TaxBrackets.pdf#page=2",
     )
     defined_for = StateCode.AR
 
     def formula(person, period, parameters):
         p = parameters(period).gov.states.ar.tax.income.rates.main
         taxable_income = person("ar_taxable_income_joint", period)
-        total_main_rate = max_(ar_main_income_tax(taxable_income, p), 0)
+        total_main_rate = max_(ar_regular_income_tax(taxable_income, p), 0)
         low_income_tax = person("ar_low_income_tax_joint", period)
         return min_(total_main_rate, low_income_tax)
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_helpers.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_helpers.py
index d03274be3c8..d028bdaf3fb 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_helpers.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_helpers.py
@@ -37,6 +37,43 @@ def ar_main_income_tax(taxable_income, p):
     )
 
 
+def ar_regular_income_tax(taxable_income, p):
+    """Arkansas regular income tax as the Regular Income Tax Table gives it.
+
+    `p` is `parameters(period).gov.states.ar.tax.income.rates.main`.
+
+    Below the table threshold, filers look up their net taxable income in the
+    Regular Income Tax Table. DFA computes each row by applying the bracket
+    formula at the midpoint of the row's income band and rounding to whole
+    dollars. At and above the threshold, the formula applies to the exact
+    income. The result is not floored at zero.
+
+    The `tax_table` parameters start with the 2014 table, so unlike
+    `ar_main_income_tax` (which returns 0 there), this helper has no parameter
+    values before 2014 and raises `ParameterNotFoundError`. Computed from
+    household inputs, the Arkansas income tax never reaches those years: the
+    standard deduction has no value before 2015, the first year the model
+    computes.
+    """
+    table = p.tax_table
+    width = table.band_width
+    offset = table.band_offset.calc(taxable_income)
+    band_start = np.floor((taxable_income - offset) / width) * width + offset
+    band_end = band_start + width
+    if table.whole_dollar_midpoint:
+        # Rows cover whole-dollar incomes from band_start up to one dollar
+        # below the next row.
+        band_end = band_end - 1
+    midpoint = (band_start + band_end) / 2
+    # Round half up to whole dollars.
+    table_tax = np.floor(ar_main_income_tax(midpoint, p) + 0.5)
+    return where(
+        taxable_income < table.threshold,
+        table_tax,
+        ar_main_income_tax(taxable_income, p),
+    )
+
+
 def marginal_tax(rate_scale, income):
     """Tax at the rates of a single_amount scale keyed by each row's lower bound,
     applied to the income within each row."""
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py
index 8e7563c3cb2..aa07cbb681b 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_uses_low_income_tax_tables.py
@@ -1,6 +1,6 @@
 from policyengine_us.model_api import *
 from policyengine_us.variables.gov.states.ar.tax.income.ar_income_tax_helpers import (
-    ar_main_income_tax,
+    ar_regular_income_tax,
 )
 
 
@@ -20,7 +20,7 @@ def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.ar.tax.income.rates.main
         person = tax_unit.members
         taxable_income = person("ar_taxable_income_joint", period)
-        total_main_rate_person = max_(ar_main_income_tax(taxable_income, p), 0)
+        total_main_rate_person = max_(ar_regular_income_tax(taxable_income, p), 0)
         total_main_rate = tax_unit.sum(total_main_rate_person)
         low_income_tax = add(tax_unit, period, ["ar_low_income_tax_joint"])
         return total_main_rate > low_income_tax