Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

 into PavelMakarchuk/issue4260

CHANGELOG.md

@@ -5,6 +5,24 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.720.0] - 2024-04-01 00:10:04
+
+### Added
+
+- Delaware 2023 income tax parameters.
+
+## [0.719.1] - 2024-04-01 00:02:30
+
+### Fixed
+
+- Add taxable social security to the list of Delaware exclusions.
+
+## [0.719.0] - 2024-03-31 22:26:12
+
+### Added
+
+- 2023 New Mexico Tax Rules.
+
 ## [0.718.0] - 2024-03-29 22:09:50
 
 ### Added
@@ -8022,6 +8040,9 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.720.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.1...0.720.0
+[0.719.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.0...0.719.1
+[0.719.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.718.0...0.719.0
 [0.718.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.717.0...0.718.0
 [0.717.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.2...0.717.0
 [0.716.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.1...0.716.2

changelog.yaml

@@ -6844,3 +6844,18 @@
     added:
     - Include the ky_cdcc to the net income tree.
   date: 2024-03-29 22:09:50
+- bump: minor
+  changes:
+    added:
+    - 2023 New Mexico Tax Rules.
+  date: 2024-03-31 22:26:12
+- bump: patch
+  changes:
+    fixed:
+    - Add taxable social security to the list of Delaware exclusions.
+  date: 2024-04-01 00:02:30
+- bump: minor
+  changes:
+    added:
+    - Delaware 2023 income tax parameters.
+  date: 2024-04-01 00:10:04

policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py

@@ -8,7 +8,6 @@
 
 
 def main():
-
     CalibratedPUFExtendedCPS_2022().generate()
 
     for file in STORAGE_FOLDER.glob("*.csv.gz"):

policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml

@@ -5,6 +5,10 @@ metadata:
   reference:
     - title: "Del. Code tit. 30 § 1114"
       href: https://casetext.com/statute/delaware-code/title-30-state-taxes/part-ii-income-inheritance-and-estate-taxes/chapter-11-personal-income-tax/subchapter-ii-resident-individuals/section-1114-child-care-and-dependent-care-expense-credit
+    - title: Delaware Individual Income Tax Return Page 9 Line 30
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=9
+    - title: Delaware Individual Income Tax Return Page 9 Line 30
+      href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY23_2022-01_Instructions.pdf#page=9  
   unit: /1
   period: year
   label: Delaware federal CDCC match

policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml

@@ -9,3 +9,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf
     - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - § 1111
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 10 Line 33
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=10

policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml

@@ -9,3 +9,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf
     - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - § 1111
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 10 Line 33
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=10

policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml

@@ -13,6 +13,9 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8
     - title: Delaware Code Online Chapter 11 § 1110(b)(2)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110
+    - title: Delaware Individual Income Tax Return Page 3
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3
+
 brackets:
   - threshold:
       2021-01-01: 0

policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml

@@ -9,6 +9,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=8
     - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - Personal Credits - § 1110(b)(1)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110
+    - title: Delaware Individual Income Tax Return Page 8 Line 26a
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=8
   label: Delaware personal credits amount
   unit: currency-USD
   period: year

policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml

@@ -12,3 +12,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8
     - title: Delaware Code Online Chapter § 1108(b)(2)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1108
+    - title: Delaware Individual Income Tax Return Page 3
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3

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

@@ -12,3 +12,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8
     - title: Delaware Code Online Chapter § 1108(b)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1108
+    - title: Delaware Individual Income Tax Return Page 3
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3

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

@@ -5,6 +5,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=7
     - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1109 - (a) - (3)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 8 Line 19a
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=8
   label: Delaware Standard Deduction
   unit: currency-USD
   period: year

policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml

@@ -4,10 +4,12 @@ values:
 metadata:
   reference:
     - title: "Delaware individual income tax instructions for 2022 Page 7 Line 11"
-      href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
+      href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY21_2022-01_Instructions.pdf#page=7
     - title: "Delaware individual income tax instructions for 2021 Page 7 Line 11"
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
     - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) 
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106
+    - title: Delaware Individual Income Tax Return Page 7 Line 11
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7
   unit: year
   label: Delaware aged or disabled exclusion age threshold

policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml

@@ -17,6 +17,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
     - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) 
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106
+    - title: Delaware Individual Income Tax Return Page 7 Line 11
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7
   unit: year
   label: Delaware aged or disabled exclusion subtraction adjusted gross income limit
   breakdown:

policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml

@@ -17,6 +17,8 @@ metadata:
       href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7
     - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) 
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106
+    - title: Delaware Individual Income Tax Return Page 7 Line 11
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7
   period: year
   unit: currency-USD
   breakdown:

policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml

@@ -21,3 +21,5 @@ metadata:
     href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=6
   - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3)
     href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+  - title: Delaware Individual Income Tax Return Page 6 Line 6
+    href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6

policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml

@@ -21,3 +21,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=6
     - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 6 Line 6
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6

policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml

@@ -13,3 +13,5 @@ metadata:
       href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=6
     - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3)
       href: https://delcode.delaware.gov/title30/c011/sc02/index.html
+    - title: Delaware Individual Income Tax Return Page 6 Line 6
+      href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6

policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml

@@ -1,12 +1,14 @@
 description: Delaware subtracts these items when calculating state adjusted gross income.
 values:
   2021-01-01:
-    - de_pension_exclusion # (4)
+    - de_pension_exclusion # (3)
+    - taxable_social_security # (4)
     # The elderly or disabled income exclusion is computed separately
     # - de_elderly_or_disabled_income_exclusion # (2)
 
 metadata:
   unit: list
+  period: year
   label: Delaware adjusted gross income subtractions
   references: 
   - title: Delaware Code, § 1106 Modifcations (b)

policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml

@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (1) 
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit.
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=85       
     - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit.
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=73
     - title: 2021 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 

policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml

@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (1) 
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit.
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=84
     - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72 
     - title: 2021 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 

policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml

@@ -9,6 +9,9 @@ metadata:
     - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (2) 
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     # Tax Form references only the calculation that derives the annual gross income.
+    - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=84 
+    # Tax Form references only the calculation that derives the annual gross income.
     - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72 
     # Tax Form references only the calculation that derives the annual gross income.

policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml

@@ -7,6 +7,8 @@ metadata:
   reference:
     - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-18.1. (C) Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions Page RC-9 Line 22
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86
     - title: 2022 New Mexico Income Tax Form Intructions Page RC-9 Line 22
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=64
     - title: 2021 New Mexico Income Tax Form Intructions Page RC-9 Line 22

policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml

@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-18.1. (C) Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency.
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions Page RC-9 Line 22
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86   
     - title: 2022 New Mexico Income Tax Form Intructions Page RC-9 Line 22
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72
     - title: 2021 New Mexico Income Tax Form Intructions Page RC-9 Line 22

policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml

@@ -7,6 +7,8 @@ metadata:
   reference:
     - title: New Mexico Administrative Code, § 3.3.13.9 - CREDIT FOR EXPENSES FOR DEPENDENT CHILD DAY CARE NECESSARY TO ENABLE GAINFUL EMPLOYMENT TO PREVENT INDIGENCY
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
+    - title: 2023 New Mexico Income Tax Form Intructions Page RC-9
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86 
     - title: 2022 New Mexico Income Tax Form Intructions Page RC-7 SECTION V
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=66 
     - title: 2021 New Mexico Income Tax Form Intructions Page RC-6 Section V

policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml

@@ -9,6 +9,8 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503818/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcHYQEoANMmylCEAIqJCuAJ7QA5BskRCYXAiUr1WnXoMgAynlIAhdQCUAogBknANQCCAOQDCTyVIwACNoUnZxcSA
     - title: New Mexico Session Laws, Laws 2023 - First Session, Fifty-Sixth Legislature, Chapter 211 Section 9 Laws 2023
       href: https://nmonesource.com/nmos/nmsl/en/item/18775/index.do#!fragment/undefined/BQCwhgziBcwMYgK4DsDWsBGB7LqC2YATqgJIAm0cATAIw0QCcAlADTJYAuAphAIqJdCAT2gByUSwhciCfoJHjJ0wggDKWQhwBCIgEoBRADL6AagEEAcgGF9LDmAzQOWOEyZA
+    - title: 2023 New Mexico personal income tax form packet - RC-11 - Table 4. 2023 Child Income Tax Credit Income Table 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=88    
     - title: 2022 New Mexico personal income tax form packet - absent
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf
     - title: 2021 New Mexico personal income tax form packet - absent

policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml

@@ -9,5 +9,7 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503780/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=36
+    - title: 2023 Personal Income Tax Form Packet 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=37
 values:
   2021-01-01: 18

policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml

@@ -12,3 +12,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503780/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: 2022 Personal Income Tax Form Packet 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=36
+    - title: 2023 Personal Income Tax Form Packet 
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=37

policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml

@@ -10,3 +10,5 @@ metadata:
       href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503776/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDswgGwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA
     - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=65
+    - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older
+      href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=87