Update Arizona 2025 Individual Income Tax Model

.implementation_az_2025_income_tax.md

@@ -0,0 +1,18 @@
+# Arizona 2025 Individual Income Tax Model Update
+
+This branch tracks the implementation of Arizona 2025 income tax updates.
+
+## Issue Reference
+GitHub Issue: #7111
+
+## Summary of Changes
+- Update standard deduction values for 2025
+- Update charitable contributions rate to 34%
+- Add 2025 references to all parameter files
+- Implement new subtractions (529A ABLE, adoption expenses, wood stove conversion)
+- Add filing requirement threshold parameters
+- Create 2025 test cases
+
+## Primary Source
+[2025 Arizona Form 140 Instructions](https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf)
+

changelog_entry.yaml

@@ -0,0 +1,10 @@
+- bump: minor
+  changes:
+    added:
+      - Updated Arizona 2025 standard deductions ($15,750 single/$31,500 joint/$23,625 HOH).
+      - Added 2025 references to Arizona income tax parameters.
+      - Added comprehensive 2025 integration tests for Arizona income tax model.
+    changed:
+      - Updated Arizona charitable contribution credit with 2025 references.
+      - Updated Arizona capital gains subtraction rate with 2025 references.
+      - Updated Arizona family tax credit, dependent credit, and exemption parameters with 2025 values.

policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml

@@ -11,7 +11,9 @@ metadata:
   breakdown:
   - filing_status
   reference:
-    - title: Ariz. Rev. Stat. § 43-1088 (B)
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
+    - title: Ariz. Rev. Stat. 43-1088 (B)
       href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions
     - title: Arizona Schedule A
       href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form

policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml

@@ -12,7 +12,9 @@ metadata:
   breakdown:
   - filing_status
   reference:
-    - title: Ariz. Rev. Stat. § 43-1088 (A)
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
+    - title: Ariz. Rev. Stat. 43-1088 (A)
       href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions
     - title: Arizona Schedule A Year 2022 Page 1
       href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form#page=1

policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/amount.yaml

@@ -1,11 +1,13 @@
-description: Arizona allows this base amount under the dependent tax credit, based on the dependent age. 
+description: Arizona allows this base amount under the dependent tax credit, based on the dependent age.
 metadata:
   type: single_amount
   period: year
   threshold_unit: year
   amount_unit: currency-USD
   label: Arizona dependent tax credit amount
   reference:
+  - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
   - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
     href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
   - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return
@@ -15,7 +17,7 @@ metadata:
   - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 13, Line 21
     href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
   - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (B), (1) & (2)
-    href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm 
+    href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
 brackets:
   - threshold:
       2021-01-01: 0

policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/increment.yaml

@@ -4,6 +4,8 @@ metadata:
   unit: currency-USD
   label: Arizona dependent tax credit reduction increment
   reference:
+  - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
   - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
     href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
   - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return
@@ -13,6 +15,6 @@ metadata:
   - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V
     href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
   - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2)
-    href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm 
+    href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
 values:
   2021-01-01: 1_000

policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/percentage.yaml

@@ -4,6 +4,8 @@ metadata:
   unit: /1
   label: Arizona dependent tax credit reduction percentage
   reference:
+  - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
   - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
     href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
   - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return
@@ -13,6 +15,6 @@ metadata:
   - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V
     href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
   - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2)
-    href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm 
+    href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
 values:
   2021-01-01: 0.05

policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml

@@ -14,6 +14,8 @@ metadata:
   period: year
   label: Arizona dependent tax credit phase out start
   reference:
+  - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
   - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
     href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
   - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return

policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml

@@ -16,6 +16,8 @@ SURVIVING_SPOUSE:
 SEPARATE:
   2021-01-01: 120
 reference:
+  - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
   - title: 43-1073. Family income tax credit (B)
     href: https://www.azleg.gov/ars/43/01073.htm
   - title: 2022 Arizona Tax Form Instructions Line50

policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/per_person.yaml

@@ -1,9 +1,11 @@
-description: Arizona provides the following family income tax credit amount per person. 
+description: Arizona provides the following family income tax credit amount per person.
 metadata:
   unit: currency-USD
   period: year
   label: Arizona Family Income Tax Credit amount
   reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073. Family income tax credit (B)
       href: https://www.azleg.gov/ars/43/01073.htm
     - title: 2022 Arizona Tax Form Instructions Line50

policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/head_of_household.yaml

@@ -5,6 +5,8 @@ metadata:
   rate_unit: currency-USD
   label: Arizona family tax credit head of household maximum income
   reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 43-1073. Family income tax credit (a) (1, 5-8)
       href: https://www.azleg.gov/ars/43/01073.htm
     - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22

policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/joint.yaml

@@ -5,6 +5,8 @@ metadata:
   rate_unit: currency-USD
   label: Arizona family tax credit joint maximum income
   reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 43-1073. Family income tax credit (a) (1-4)
       href: https://www.azleg.gov/ars/43/01073.htm
     - title: 2022 Arizona Tax Form Instructions Line50

policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/separate.yaml

@@ -4,6 +4,8 @@ metadata:
   unit: currency-USD
   label: Arizona family tax credit separate maximum income
   reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 43-1073. Family income tax credit (a) (9)
       href: https://www.azleg.gov/ars/43/01073.htm
     - title: 2022 Arizona Tax Form Instructions Line50

policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/single.yaml

@@ -4,6 +4,8 @@ metadata:
   unit: currency-USD
   label: Arizona family tax credit single maximum income
   reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 43-1073. Family income tax credit (a) (9)
       href: https://www.azleg.gov/ars/43/01073.htm
     - title: 2022 Arizona Tax Form Instructions Line50
@@ -15,4 +17,4 @@ metadata:
     - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
 values:
-    2021-01-01: 10_000
+  2021-01-01: 10_000

policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/amount.yaml

@@ -4,11 +4,13 @@ metadata:
   period: year
   label: Arizona increase excise tax credit amount
   reference:
-    - title: Taxation of Income § 43-1072.01 - Credit for increased excise taxes paid (C)
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 56
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
+    - title: Taxation of Income 43-1072.01 - Credit for increased excise taxes paid (C)
       href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072-01.htm
-    - title: AZ tax-140 From Year 2021 Line 56 
+    - title: AZ tax-140 From Year 2021 Line 56
       href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=45
-    - title: AZ tax-140 From Year 2022 Line 56 
+    - title: AZ tax-140 From Year 2022 Line 56
       href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=43
     - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet

policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml

@@ -6,11 +6,13 @@ metadata:
   breakdown:
   - filing_status
   reference:
-    - title: Taxation of Income § 43-1072.01 - Credit for increased excise taxes paid (A), (1 & 2)
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 56
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
+    - title: Taxation of Income 43-1072.01 - Credit for increased excise taxes paid (A), (1 & 2)
       href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072-01.htm
-    - title: AZ tax-140 From Year 2021 Line 56 
+    - title: AZ tax-140 From Year 2021 Line 56
       href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=45
-    - title: AZ tax-140 From Year 2022 Line 56 
+    - title: AZ tax-140 From Year 2022 Line 56
       href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=43
     - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
@@ -27,4 +29,3 @@ SURVIVING_SPOUSE:
   2001-01-01: 25_000
 SEPARATE:
   2001-01-01: 12_500
-

policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/max_amount.yaml

@@ -1,14 +1,16 @@
-description: Arizona allows for the following increase excise tax credit maximum amount. 
+description: Arizona allows for the following increase excise tax credit maximum amount.
 metadata:
   unit: currency-USD
   period: year
   label: Arizona increase excise tax credit max amount
   reference:
-    - title: Taxation of Income § 43-1072.01 - Credit for increased excise taxes paid (C)
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 56
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
+    - title: Taxation of Income 43-1072.01 - Credit for increased excise taxes paid (C)
       href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072-01.htm
-    - title: AZ tax-140 From Year 2021 Line 56 
+    - title: AZ tax-140 From Year 2021 Line 56
       href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=45
-    - title: AZ tax-140 From Year 2022 Line 56 
+    - title: AZ tax-140 From Year 2022 Line 56
       href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=43
     - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet

policyengine_us/parameters/gov/states/az/tax/income/credits/property_tax/age_threshold.yaml

@@ -1,6 +1,8 @@
 description: Arizona limits the property tax credit to filers of this age or older.
 metadata:
   reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 2024 Property Tax Refund (Credit) Claim Form 140PTC
       href: https://azdor.gov/forms/tax-credits-forms/property-tax-refund-credit-claim-form-fillable#page=2
     - title: 2023 Property Tax Refund (Credit) Claim Form 140PTC

policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/amount.yaml

@@ -6,6 +6,8 @@ metadata:
   breakdown:
   - az_filing_status
   reference:
+  - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 18
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
   - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, line 18
     href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
   - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, line 18
@@ -22,18 +24,22 @@ JOINT:
   2022-01-01: 25_900
   2023-01-01: 27_700
   2024-01-01: 29_200
+  2025-01-01: 31_500
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 18_800
   2022-01-01: 19_400
   2023-01-01: 20_800
   2024-01-01: 21_900
+  2025-01-01: 23_625
 SINGLE:
   2021-01-01: 12_550
   2022-01-01: 12_950
   2023-01-01: 13_850
   2024-01-01: 14_600
+  2025-01-01: 15_750
 SEPARATE:
   2021-01-01: 12_550
   2022-01-01: 12_950
   2023-01-01: 13_850
   2024-01-01: 14_600
+  2025-01-01: 15_750

policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/increased/rate.yaml

@@ -2,21 +2,24 @@ description: Arizona increases the standard deduction by this fraction of charit
 metadata:
   label: Arizona increased standard deduction for charitable contributions rate
   period: year
-  unit: currency-USD
+  unit: /1
   reference:
+  - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
+  - title: 2024 Arizona Form 140 Resident Personal Income Tax Booklet Page 25
+    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=25
+  - title: 2023 Arizona Form 140 Resident Personal Income Tax Booklet Page 3
+    href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
   - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet
     href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=24
   - title: 2021 Arizona Form 140 Resident Personal Income Tax Booklet
     href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=43
   - title: 43-1041. Optional standard deduction Line I
     href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01041.htm
-  - title: 2023 Arizona Form 140 Resident Personal Income Tax Booklet Page 3
-    href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
-  - title: 2024 Arizona Form 140 Resident Personal Income Tax Booklet Page 25
-    href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=25
 
 values:
   2019-01-01: 0.25
   2022-01-01: 0.27
   2023-01-01: 0.31
   2024-01-01: 0.33
+  2025-01-01: 0.34

policyengine_us/parameters/gov/states/az/tax/income/exemptions/aged.yaml

@@ -5,7 +5,9 @@ metadata:
   amount_unit: currency-USD
   period: year
   label: Arizona aged exemption amount
-  reference: 
+  reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 8
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Box 11a
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
     - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 11, Line 13

policyengine_us/parameters/gov/states/az/tax/income/exemptions/blind.yaml

@@ -3,7 +3,9 @@ metadata:
   unit: currency-USD
   period: year
   label: Arizona blind exemption amount
-  reference: 
+  reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 9
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 11, Line 14
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
     - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 11, Line 14

policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/amount.yaml

@@ -3,7 +3,9 @@ metadata:
   unit: currency-USD
   period: year
   label: Arizona parents and grandparents exemption amount
-  reference: 
+  reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a, Line 41
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
     - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11

policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/cost_rate.yaml

@@ -1,9 +1,11 @@
-description: Arizona allows for the parent and grandparent exemptions if the filer paid care and support costs over this percentage of total costs. 
+description: Arizona allows for the parent and grandparent exemptions if the filer paid care and support costs over this percentage of total costs.
 metadata:
   unit: /1
   period: year
-  label: Arizona parents and grandparents exemption cost rate 
-  reference: 
+  label: Arizona parents and grandparents exemption cost rate
+  reference:
+    - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a
+      href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
     - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a
       href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
     - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a