From 3b8ea4665da0199b38f5a4315c489c2b2f238ac4 Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Mon, 13 Jul 2026 13:26:06 -0400
Subject: [PATCH 1/2] Re-key the AR 2023 bracket-adjustment column against the
 DFA card

The 2023 column omitted the $89,901-$90,000 -> $553.70 row (shifting
every later amount by $10 through $94,200), did not encode the card's
three intentionally $200-wide asterisked ranges, and duplicated the
91,701/91,801 thresholds (SingleAmountTaxScale sums duplicates ->
787.40/767.40 reductions, ~$390 tax understatement). Re-keyed all 45
2023 entries; 44/44 card rows now match by midpoint probe, and the
2021/2022/2024/2025/2026 columns are verified bit-identical to main.

Fixes #9026

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
---
 changelog.d/fixed/9026.md                     |   1 +
 .../ar/tax/income/rates/main/reduction.yaml   | 174 +++++++++---------
 ...x_before_non_refundable_credits_indiv.yaml |  34 ++++
 3 files changed, 122 insertions(+), 87 deletions(-)
 create mode 100644 changelog.d/fixed/9026.md

diff --git a/changelog.d/fixed/9026.md b/changelog.d/fixed/9026.md
new file mode 100644
index 00000000000..92300f7c62b
--- /dev/null
+++ b/changelog.d/fixed/9026.md
@@ -0,0 +1 @@
+- Corrected the Arkansas 2023 bracket-adjustment column: added the missing $89,901-$90,000 row, encoded the three intentionally $200-wide ranges, and removed duplicated 91,701/91,801 thresholds that doubled the reduction.
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml
index 6276e34b3d0..3a25a6b4f85 100644
--- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml
+++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml
@@ -94,7 +94,7 @@ brackets:
     amount:
       2021-01-01: 797.25
       2022-01-01: 627.20
-      2023-01-01: 583.70
+      2023-01-01: 583.7
       2024-01-01: 397.40
       2025-01-01: 369
       2026-01-01: 369.90
@@ -108,7 +108,7 @@ brackets:
     amount:
       2021-01-01: 687.5
       2022-01-01: 617.20
-      2023-01-01: 573.70
+      2023-01-01: 573.7
       2024-01-01: 387.40
       2025-01-01: 359
       2026-01-01: 359.90
@@ -122,583 +122,583 @@ brackets:
     amount:
       2021-01-01: 587.5
       2022-01-01: 607.20
-      2023-01-01: 563.70
+      2023-01-01: 563.7
       2024-01-01: 377.40
       2025-01-01: 349
       2026-01-01: 349.90
   - threshold:
       2021-01-01: 86_501
       2022-01-01: 87_301
-      2023-01-01: 90_001
+      2023-01-01: 89_901
       2024-01-01: 92_601
       2025-01-01: 95_301
       2026-01-01: 95_001
     amount:
       2021-01-01: 487.5
       2022-01-01: 597.20
-      2023-01-01: 553.70
+      2023-01-01: 553.7
       2024-01-01: 367.40
       2025-01-01: 339
       2026-01-01: 339.90
   - threshold:
       2021-01-01: 87_901
       2022-01-01: 87_401
-      2023-01-01: 90_201
+      2023-01-01: 90_001
       2024-01-01: 92_701
       2025-01-01: 95_401
       2026-01-01: 95_101
     amount:
       2021-01-01: 387.5
       2022-01-01: 587.20
-      2023-01-01: 543.70
+      2023-01-01: 543.7
       2024-01-01: 357.40
       2025-01-01: 329
       2026-01-01: 329.90
   - threshold:
       2021-01-01: 89_001
       2022-01-01: 87_601
-      2023-01-01: 90_301
+      2023-01-01: 90_201
       2024-01-01: 92_801
       2025-01-01: 95_501
       2026-01-01: 95_201
     amount:
       2021-01-01: 287.5
       2022-01-01: 577.20
-      2023-01-01: 533.70
+      2023-01-01: 533.7
       2024-01-01: 347.40
       2025-01-01: 319
       2026-01-01: 319.90
   - threshold:
       2021-01-01: 90_101
       2022-01-01: 87_701
-      2023-01-01: 90_401
+      2023-01-01: 90_301
       2024-01-01: 92_901
       2025-01-01: 95_601
       2026-01-01: 95_301
     amount:
       2021-01-01: 247.5
       2022-01-01: 567.20
-      2023-01-01: 523.70
+      2023-01-01: 523.7
       2024-01-01: 337.40
       2025-01-01: 309
       2026-01-01: 309.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 87_801
-      2023-01-01: 90_501
+      2023-01-01: 90_401
       2024-01-01: 93_001
       2025-01-01: 95_701
       2026-01-01: 95_401
     amount:
       2021-01-01: 247.5
       2022-01-01: 557.20
-      2023-01-01: 513.70
+      2023-01-01: 513.7
       2024-01-01: 327.40
       2025-01-01: 299
       2026-01-01: 299.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 87_901
-      2023-01-01: 90_601
+      2023-01-01: 90_501
       2024-01-01: 93_101
       2025-01-01: 95_801
       2026-01-01: 95_501
     amount:
       2021-01-01: 247.5
       2022-01-01: 547.20
-      2023-01-01: 503.70
+      2023-01-01: 503.7
       2024-01-01: 317.40
       2025-01-01: 289
       2026-01-01: 289.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_001
-      2023-01-01: 90_701
+      2023-01-01: 90_601
       2024-01-01: 93_201
       2025-01-01: 95_901
       2026-01-01: 95_601
     amount:
       2021-01-01: 247.5
       2022-01-01: 537.20
-      2023-01-01: 493.70
+      2023-01-01: 493.7
       2024-01-01: 307.40
       2025-01-01: 279
       2026-01-01: 279.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_101
-      2023-01-01: 90_801
+      2023-01-01: 90_701
       2024-01-01: 93_301
       2025-01-01: 96_001
       2026-01-01: 95_701
     amount:
       2021-01-01: 247.5
       2022-01-01: 527.20
-      2023-01-01: 483.70
+      2023-01-01: 483.7
       2024-01-01: 297.40
       2025-01-01: 269
       2026-01-01: 269.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_201
-      2023-01-01: 90_901
+      2023-01-01: 90_801
       2024-01-01: 93_401
       2025-01-01: 96_101
       2026-01-01: 95_801
     amount:
       2021-01-01: 247.5
       2022-01-01: 517.20
-      2023-01-01: 473.70
+      2023-01-01: 473.7
       2024-01-01: 287.40
       2025-01-01: 259
       2026-01-01: 259.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_301
-      2023-01-01: 91_101
+      2023-01-01: 90_901
       2024-01-01: 93_501
       2025-01-01: 96_201
       2026-01-01: 95_901
     amount:
       2021-01-01: 247.5
       2022-01-01: 507.20
-      2023-01-01: 463.70
+      2023-01-01: 463.7
       2024-01-01: 277.40
       2025-01-01: 249
       2026-01-01: 249.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_401
-      2023-01-01: 91_201
+      2023-01-01: 91_101
       2024-01-01: 93_601
       2025-01-01: 96_301
       2026-01-01: 96_001
     amount:
       2021-01-01: 247.5
       2022-01-01: 497.20
-      2023-01-01: 453.70
+      2023-01-01: 453.7
       2024-01-01: 267.40
       2025-01-01: 239
       2026-01-01: 239.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_501
-      2023-01-01: 91_301
+      2023-01-01: 91_201
       2024-01-01: 93_701
       2025-01-01: 96_401
       2026-01-01: 96_101
     amount:
       2021-01-01: 247.5
       2022-01-01: 487.20
-      2023-01-01: 443.70
+      2023-01-01: 443.7
       2024-01-01: 257.40
       2025-01-01: 229
       2026-01-01: 229.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_601
-      2023-01-01: 91_401
+      2023-01-01: 91_301
       2024-01-01: 93_801
       2025-01-01: 96_501
       2026-01-01: 96_201
     amount:
       2021-01-01: 247.5
       2022-01-01: 477.20
-      2023-01-01: 433.70
+      2023-01-01: 433.7
       2024-01-01: 247.40
       2025-01-01: 219
       2026-01-01: 219.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_701
-      2023-01-01: 91_501
+      2023-01-01: 91_401
       2024-01-01: 93_901
       2025-01-01: 96_601
       2026-01-01: 96_301
     amount:
       2021-01-01: 247.5
       2022-01-01: 467.20
-      2023-01-01: 423.70
+      2023-01-01: 423.7
       2024-01-01: 237.40
       2025-01-01: 209
       2026-01-01: 209.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_801
-      2023-01-01: 91_601
+      2023-01-01: 91_501
       2024-01-01: 94_001
       2025-01-01: 96_701
       2026-01-01: 96_401
     amount:
       2021-01-01: 247.5
       2022-01-01: 457.20
-      2023-01-01: 413.70
+      2023-01-01: 413.7
       2024-01-01: 227.40
       2025-01-01: 199
       2026-01-01: 199.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 88_901
-      2023-01-01: 91_701
+      2023-01-01: 91_601
       2024-01-01: 94_101
       2025-01-01: 96_801
       2026-01-01: 96_501
     amount:
       2021-01-01: 247.5
       2022-01-01: 447.20
-      2023-01-01: 403.70
+      2023-01-01: 403.7
       2024-01-01: 217.40
       2025-01-01: 189
       2026-01-01: 189.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_001
-      2023-01-01: 91_801
+      2023-01-01: 91_701
       2024-01-01: 94_201
       2025-01-01: 96_901
       2026-01-01: 96_601
     amount:
       2021-01-01: 247.5
       2022-01-01: 437.20
-      2023-01-01: 393.70
+      2023-01-01: 393.7
       2024-01-01: 207.40
       2025-01-01: 179
       2026-01-01: 179.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_101
-      2023-01-01: 91_701
+      2023-01-01: 91_801
       2024-01-01: 94_301
       2025-01-01: 97_001
       2026-01-01: 96_701
     amount:
       2021-01-01: 247.5
       2022-01-01: 427.20
-      2023-01-01: 383.70
+      2023-01-01: 383.7
       2024-01-01: 197.40
       2025-01-01: 169
       2026-01-01: 169.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_201
-      2023-01-01: 91_801
+      2023-01-01: 91_901
       2024-01-01: 94_401
       2025-01-01: 97_101
       2026-01-01: 96_801
     amount:
       2021-01-01: 247.5
       2022-01-01: 417.20
-      2023-01-01: 373.70
+      2023-01-01: 373.7
       2024-01-01: 187.40
       2025-01-01: 159
       2026-01-01: 159.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_301
-      2023-01-01: 91_901
+      2023-01-01: 92_001
       2024-01-01: 94_501
       2025-01-01: 97_201
       2026-01-01: 96_901
     amount:
       2021-01-01: 247.5
       2022-01-01: 407.20
-      2023-01-01: 363.70
+      2023-01-01: 363.7
       2024-01-01: 177.40
       2025-01-01: 149
       2026-01-01: 149.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_401
-      2023-01-01: 92_001
+      2023-01-01: 92_101
       2024-01-01: 94_601
       2025-01-01: 97_301
       2026-01-01: 97_001
     amount:
       2021-01-01: 247.5
       2022-01-01: 397.20
-      2023-01-01: 353.70
+      2023-01-01: 353.7
       2024-01-01: 167.40
       2025-01-01: 139
       2026-01-01: 139.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_501
-      2023-01-01: 92_101
+      2023-01-01: 92_201
       2024-01-01: 94_701
       2025-01-01: 97_401
       2026-01-01: 97_101
     amount:
       2021-01-01: 247.5
       2022-01-01: 387.20
-      2023-01-01: 343.70
+      2023-01-01: 343.7
       2024-01-01: 157.40
       2025-01-01: 129
       2026-01-01: 129.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_601
-      2023-01-01: 92_201
+      2023-01-01: 92_301
       2024-01-01: 94_801
       2025-01-01: 97_501
       2026-01-01: 97_201
     amount:
       2021-01-01: 247.5
       2022-01-01: 377.20
-      2023-01-01: 333.70
+      2023-01-01: 333.7
       2024-01-01: 147.40
       2025-01-01: 119
       2026-01-01: 119.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_701
-      2023-01-01: 92_301
+      2023-01-01: 92_401
       2024-01-01: 94_901
       2025-01-01: 97_601
       2026-01-01: 97_301
     amount:
       2021-01-01: 247.5
       2022-01-01: 367.20
-      2023-01-01: 323.70
+      2023-01-01: 323.7
       2024-01-01: 137.40
       2025-01-01: 109
       2026-01-01: 109.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_801
-      2023-01-01: 92_401
+      2023-01-01: 92_501
       2024-01-01: 95_001
       2025-01-01: 97_701
       2026-01-01: 97_401
     amount:
       2021-01-01: 247.5
       2022-01-01: 357.20
-      2023-01-01: 313.70
+      2023-01-01: 313.7
       2024-01-01: 127.40
       2025-01-01: 99
       2026-01-01: 99.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 89_901
-      2023-01-01: 92_501
+      2023-01-01: 92_601
       2024-01-01: 95_101
       2025-01-01: 97_801
       2026-01-01: 97_501
     amount:
       2021-01-01: 247.5
       2022-01-01: 347.20
-      2023-01-01: 303.70
+      2023-01-01: 303.7
       2024-01-01: 117.40
       2025-01-01: 89
       2026-01-01: 89.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_001
-      2023-01-01: 92_601
+      2023-01-01: 92_701
       2024-01-01: 95_201
       2025-01-01: 97_901
       2026-01-01: 97_601
     amount:
       2021-01-01: 247.5
       2022-01-01: 337.20
-      2023-01-01: 293.70
+      2023-01-01: 293.7
       2024-01-01: 107.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_101
-      2023-01-01: 92_701
+      2023-01-01: 92_801
       2024-01-01: 95_301
       2025-01-01: .inf
       2026-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 327.20
-      2023-01-01: 283.70
+      2023-01-01: 283.7
       2024-01-01: 97.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_201
-      2023-01-01: 92_801
+      2023-01-01: 92_901
       2024-01-01: 95_401
       2025-01-01: .inf
       2026-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 317.20
-      2023-01-01: 273.70
+      2023-01-01: 273.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_301
-      2023-01-01: 92_901
+      2023-01-01: 93_001
       2024-01-01: 95_501
       2025-01-01: .inf
       2026-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 307.20
-      2023-01-01: 263.70
+      2023-01-01: 263.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_401
-      2023-01-01: 93_001
+      2023-01-01: 93_101
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 297.20
-      2023-01-01: 253.70
+      2023-01-01: 253.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_501
-      2023-01-01: 93_101
+      2023-01-01: 93_201
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 287.20
-      2023-01-01: 243.70
+      2023-01-01: 243.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_601
-      2023-01-01: 93_201
+      2023-01-01: 93_301
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 277.20
-      2023-01-01: 233.70
+      2023-01-01: 233.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_701
-      2023-01-01: 93_301
+      2023-01-01: 93_401
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 267.20
-      2023-01-01: 223.70
+      2023-01-01: 223.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_801
-      2023-01-01: 93_401
+      2023-01-01: 93_501
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 257.20
-      2023-01-01: 213.70
+      2023-01-01: 213.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_901
-      2023-01-01: 93_501
+      2023-01-01: 93_601
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 247.20
-      2023-01-01: 203.70
+      2023-01-01: 203.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_101
-      2023-01-01: 93_601
+      2023-01-01: 93_801
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 237.20
-      2023-01-01: 193.70
+      2023-01-01: 193.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_201
-      2023-01-01: 93_801
+      2023-01-01: 93_901
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 227.20
-      2023-01-01: 183.70
+      2023-01-01: 183.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_301
-      2023-01-01: 93_901
+      2023-01-01: 94_001
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 217.20
-      2023-01-01: 173.70
+      2023-01-01: 173.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_401
-      2023-01-01: 94_001
+      2023-01-01: 94_101
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 207.20
-      2023-01-01: 163.70
+      2023-01-01: 163.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_501
-      2023-01-01: 94_101
+      2023-01-01: 94_201
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 197.20
-      2023-01-01: 153.70
+      2023-01-01: 153.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_601
-      2023-01-01: 94_201
+      2023-01-01: .inf
       2024-01-01: .inf
       2025-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 187.20
-      2023-01-01: 153.70
+      2023-01-01: 153.7
       2024-01-01: 87.40
       2025-01-01: 89
       2026-01-01: 79.90
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 d809157414e..f510ab505ad 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
@@ -265,3 +265,37 @@
   output:
     # $94 + ($200,000 - $4,700) * 0.037 = $7,320.10
     ar_income_tax_before_non_refundable_credits_indiv: 7_320.10
+
+- name: AR 2023 bracket adjustment - row 89,901-90,000 that PE previously omitted (pe-us 9026)
+  period: 2023
+  absolute_error_margin: 1
+  input:
+    ar_taxable_income_indiv: 89_950
+    state_code: AR
+  output:
+    # 2023 card row "$89,901 $90,000 4.70% $553.70":
+    # 0.047 x 89,950 - 553.70 = 3,673.95 (card table value 3,674)
+    ar_income_tax_before_non_refundable_credits_indiv: 3_673.95
+
+- name: AR 2023 bracket adjustment - asterisked 200-wide range 90,001-90,200 (pe-us 9026)
+  period: 2023
+  absolute_error_margin: 1
+  input:
+    ar_taxable_income_indiv: 90_100
+    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
+
+- name: AR 2023 bracket adjustment - formerly duplicated 91,701/91,801 thresholds (pe-us 9026)
+  period: 2023
+  absolute_error_margin: 1
+  input:
+    ar_taxable_income_indiv: 91_750
+    state_code: AR
+  output:
+    # card row "$91,701 $91,800 4.70% $393.70":
+    # 0.047 x 91,750 - 393.70 = 3,918.55 (previously the two duplicated
+    # thresholds summed to a 787.40 reduction -> 3,524.85)
+    ar_income_tax_before_non_refundable_credits_indiv: 3_918.55

From 31d464ca617de8493f6d3352de23c92249680a38 Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Wed, 15 Jul 2026 12:20:22 -0400
Subject: [PATCH 2/2] Move changelog fragment to top-level changelog.d/ naming
 convention

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
---
 .../{fixed/9026.md => ar-2023-reduction-transcription.fixed.md}   | 0
 1 file changed, 0 insertions(+), 0 deletions(-)
 rename changelog.d/{fixed/9026.md => ar-2023-reduction-transcription.fixed.md} (100%)

diff --git a/changelog.d/fixed/9026.md b/changelog.d/ar-2023-reduction-transcription.fixed.md
similarity index 100%
rename from changelog.d/fixed/9026.md
rename to changelog.d/ar-2023-reduction-transcription.fixed.md