From e83e4a6065f8e641d98c23a05eebeb6069e8963a Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Fri, 15 Dec 2023 15:46:33 +0000 Subject: [PATCH 01/17] Fixes variables --- .../de_personal_credit.py | 20 +++++++++++++++++++ 1 file changed, 20 insertions(+) create mode 100644 policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py diff --git a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py new file mode 100644 index 00000000000..65132460f68 --- /dev/null +++ b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py @@ -0,0 +1,20 @@ +from policyengine_us.model_api import * + + +class de_income_tax_before_non_refundable_credits(Variable): + value_type = float + entity = TaxUnit + label = "Delaware personal income tax before refundable credits for combined separate filing status" + unit = USD + definition_period = YEAR + defined_for = StateCode.DE + + def formula(tax_unit, period, parameters): + p = parameters(period).gov.states.de.tax.income.credits + exemptions_count = tax_unit("exemptions_count", period) + # The instruction says If you are married and filing a combined separate return (Filing Status 4), + # split the total between Columns A and B in increments of $110. + # for example, if a tax unit has a head, a spouse and a child, + # the total between column A and column B would be 110 * 3 =330 + # then what will the split result be ? + return p.personal_credits.personal * exemptions_count \ No newline at end of file From 1f3831f5c1b5e8d4681a259bd2781027f614130b Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Thu, 21 Mar 2024 06:04:04 +0000 Subject: [PATCH 02/17] Add 2023 Delaware Tax Rules Fixes #4172 --- changelog_entry.yaml | 1 + .../data/datasets/cps/enhanced_cps/run_calibration.py | 1 - .../gov/states/de/tax/income/credits/cdcc/match.yaml | 3 +++ .../gov/states/de/tax/income/credits/eitc/non_refundable.yaml | 2 ++ .../gov/states/de/tax/income/credits/eitc/refundable.yaml | 2 ++ .../states/de/tax/income/credits/personal_credits/aged.yaml | 2 ++ .../de/tax/income/credits/personal_credits/personal.yaml | 2 ++ .../income/deductions/standard/additional/age_threshold.yaml | 2 ++ .../de/tax/income/deductions/standard/additional/amount.yaml | 2 ++ .../gov/states/de/tax/income/deductions/standard/amount.yaml | 2 ++ .../elderly_or_disabled/eligibility/age_threshold.yaml | 4 +++- .../exclusions/elderly_or_disabled/eligibility/agi_limit.yaml | 2 ++ .../elderly_or_disabled/eligibility/earned_income_limit.yaml | 2 ++ .../income/subtractions/exclusions/pension/age_threshold.yaml | 2 ++ .../income/subtractions/exclusions/pension/cap/amount.yaml | 2 ++ .../income/subtractions/exclusions/pension/cap/military.yaml | 2 ++ 16 files changed, 31 insertions(+), 2 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..8b137891791 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1 @@ + diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py index 6ba4ad74b2c..7db6253593f 100644 --- a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py +++ b/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"): diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml index 1ae18ffa69f..edfec609522 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml @@ -5,6 +5,9 @@ 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 + unit: /1 period: year label: Delaware federal CDCC match diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml index b531148d737..a0625d17d25 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml index 4be64599e82..5e5b65b0a66 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml index 10633d6fb76..77548cd9cbf 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml @@ -13,6 +13,8 @@ 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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml index 206365157f8..8a590e00c14 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml index f77061b82bf..c62612ad6d9 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml index 57c0ede2bce..aa88043818e 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml index a20c8b57c9c..a1caccb57a7 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml index e671a560b03..3b46c50c1cf 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml index d25b24091a8..f885b1098cb 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml +++ b/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: diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml index 1535e5d40fb..51a47f041ae 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml +++ b/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: diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml index e5e6ca789af..364669618b5 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml index 9ceef31b947..3cddccb7510 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml index a94016603c0..ed0606b840f 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml +++ b/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 From 013af0b87b45ca0a2a569e5070cbe4463e1e1496 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Thu, 21 Mar 2024 06:07:28 +0000 Subject: [PATCH 03/17] update delaware 2023 parameter --- changelog_entry.yaml | 5 ++++- 1 file changed, 4 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 8b137891791..741a9cab7b0 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1 +1,4 @@ - +- bump: minor + changes: + added: + - update Delaware 2023 tax parameters From 6ebadc6cb882d247efbdab05a4b564a892bf7242 Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Tue, 26 Mar 2024 04:42:39 +0000 Subject: [PATCH 04/17] Fixes parameters --- changelog_entry.yaml | 1 + .../tax/income/credits/cdcc/age_eligible.yaml | 2 ++ .../nm/tax/income/credits/cdcc/divisor.yaml | 2 ++ .../income/credits/cdcc/full_time_hours.yaml | 3 +++ .../credits/cdcc/max_amount/per_child.yaml | 2 ++ .../income/credits/cdcc/max_amount/total.yaml | 2 ++ .../nm/tax/income/credits/cdcc/rate.yaml | 2 ++ .../nm/tax/income/credits/ctc/amount.yaml | 2 ++ .../credits/eitc/eligibility/age/min.yaml | 2 ++ .../nm/tax/income/credits/eitc/match.yaml | 2 ++ .../age_eligibility.yaml | 2 ++ .../amount.yaml | 2 ++ .../min_expenses.yaml | 2 ++ .../deductions/certain_dependents/amount.yaml | 2 ++ .../head_of_household.yaml | 4 +++- .../medical_care_expense/joint.yaml | 4 +++- .../medical_care_expense/separate.yaml | 4 +++- .../medical_care_expense/single.yaml | 4 +++- .../medical_care_expense/widow.yaml | 4 +++- .../net_capital_gains/capped_element.yaml | 2 ++ .../uncapped_element_percent.yaml | 2 ++ .../blind_and_aged/age_threshold.yaml | 2 ++ .../blind_and_aged/head_of_household.yaml | 4 +++- .../exemptions/blind_and_aged/joint.yaml | 4 +++- .../exemptions/blind_and_aged/separate.yaml | 4 +++- .../exemptions/blind_and_aged/single.yaml | 4 +++- .../exemptions/blind_and_aged/widow.yaml | 4 +++- .../hundred_year/age_eligibility.yaml | 4 +++- .../low_and_middle_income/income_limit.yaml | 2 ++ .../low_and_middle_income/max_amount.yaml | 2 ++ .../reduction/income_threshold.yaml | 2 ++ .../low_and_middle_income/reduction/rate.yaml | 2 ++ .../social_security_income/income_limit.yaml | 2 ++ .../age_eligibility.yaml | 4 +++- .../amount.yaml | 2 ++ .../min_expenses.yaml | 2 ++ .../nm/tax/income/main/head_of_household.yaml | 2 ++ .../gov/states/nm/tax/income/main/joint.yaml | 4 +++- .../states/nm/tax/income/main/separate.yaml | 2 ++ .../gov/states/nm/tax/income/main/single.yaml | 2 ++ .../gov/states/nm/tax/income/main/widow.yaml | 2 ++ .../other_deductions_and_exemptions.yaml | 2 ++ .../low_income/amount/five_exemptions.yaml | 21 +++++++++++++++++ .../low_income/amount/four_exemptions.yaml | 22 ++++++++++++++++++ .../low_income/amount/one_exemption.yaml | 22 ++++++++++++++++++ .../low_income/amount/six_exemptions.yaml | 23 +++++++++++++++++++ .../low_income/amount/three_exemptions.yaml | 22 ++++++++++++++++++ .../low_income/amount/two_exemptions.yaml | 22 ++++++++++++++++++ .../income/rebates/low_income/divisor.yaml | 2 ++ .../rebates/low_income/exemptions/aged.yaml | 2 ++ .../rebates/low_income/exemptions/blind.yaml | 2 ++ .../rebates/property_tax/age_eligibility.yaml | 2 ++ .../property_tax/income_threshold.yaml | 2 ++ .../rebates/property_tax/max_amount.yaml | 2 ++ .../max_property_tax_liability.yaml | 2 ++ .../rebates/property_tax/rent_rate.yaml | 2 ++ .../de_personal_credit.py | 8 +++---- 57 files changed, 249 insertions(+), 17 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..8b137891791 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1 @@ + diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml index bdfc32a6384..d5ad8738c71 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml +++ 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. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml index 0c9d4540ba7..0c061b6e11e 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml +++ b/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. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml index 05539d5227e..5552077da8a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml +++ b/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. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml index c646a9931d5..9b080d06c73 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml index 93b643db228..9aad681ad8b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml index 6391dd13acd..88f185402eb 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml index 9dc903b3c54..a5003c49bb1 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml index c057d3e48fd..f7b83a913fd 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/eligibility/age/min.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml index f903de23cc2..ab5cffde08b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/eitc/match.yaml +++ b/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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml index 44c0ae9f702..65718426879 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/age_eligibility.yaml +++ b/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 - 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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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml index 5f8ddf424af..41af4b7cc35 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.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. 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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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml index 1119a44407e..ff7117bcacd 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.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 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml index 377ab9ff71e..092e29d6ecb 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 New Mexico personal income tax form packet PIT-1-24 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=30 - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-39. Deduction from net income for certain dependents. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503892/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcATgBMASgA0ybKUIQAiokK4AntADkW6REJhcCFWs069BoyADKeUgCFNAJQCiAGRcA1AIIA5AMIu0qRgAEbQpOySkkA diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml index f5efc3e17e4..47deb296ecc 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml index 7baeb2cdccf..61fe68aa6c8 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml index b7a108517a7..552e528b9ea 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml index 3a072fa3b64..d5d93548781 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml index 1893fb11214..997bd0a42e5 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml index f34c8fc63c6..7ab206d95f5 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml @@ -17,6 +17,8 @@ metadata: reference: - title: 2022 New Mexico personal income tax form packet ADJ-6 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 Tax Form Instructions Page PIT-1-26 LINE 15. Total Deductions and Exemptions from Federal Income + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=32 - title: New Mexico Statutes, 7-2-34. Deduction; net capital gain income. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503882/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcwgEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml index 272d0d8749d..5fece5410ff 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml @@ -7,5 +7,7 @@ metadata: reference: - title: 2022 New Mexico personal income tax form packet ADJ-6 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 Tax Form Instructions Page PIT-1-26 LINE 15. Total Deductions and Exemptions from Federal Income + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=32 - title: New Mexico Statutes, 7-2-34. Deduction; net capital gain income. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503882/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcwgEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml index 177c77f82c3..df78d42ad07 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 + - title: 2023 Personal Income Tax Form Packet ADJ-5. LINE 13 EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=52 - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml index 4feddaf07ac..e84403e5d2b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml index e89fae0eff8..16d2d334465 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml index 1ca47d9a996..e73ca28ad5a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml index bcbef46b2c7..8f1f5b74fea 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml index 8573eb1313a..86bd9be5060 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml index b1a4955865a..17d61a35cbf 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml @@ -8,5 +8,7 @@ metadata: reference: - title: 7-2-5.7. Exemption; income of individuals one hundred years of age or older. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503675/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsAdj4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - - title: Tax Form Instructions PIT-1-9 + - title: 2022 Tax Form Instructions PIT-1-9 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 Tax Form Instructions PIT-1-26 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml index 6d60fc32592..89792bc7d3e 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml @@ -6,6 +6,8 @@ metadata: breakdown: - filing_status reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml index 4cae27297a2..6df8b127f87 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml @@ -5,6 +5,8 @@ metadata: unit: currency-USD label: New Mexico low- and middle-income exemption maximum amount reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml index 0f1fe4a7c3d..2c3634c22dc 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml @@ -7,6 +7,8 @@ metadata: breakdown: - filing_status reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml index 8c8b8a29582..e999bf08b9e 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml @@ -6,6 +6,8 @@ metadata: breakdown: - filing_status reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml index c75c97ae409..d3dd13c7edb 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml @@ -6,6 +6,8 @@ metadata: breakdown: - filing_status reference: + - title: 2022 New Mexico personal income tax form packet ADJ-8.LINE 25 Exemption for social security income. + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=55 - title: 2022 New Mexico personal income tax form packet ADJ-7 Exemption for social security income. href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: New Mexico Statutes, 7-2-5.14. Exemption; social security income. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml index ed7f19c34e0..f1c15eeb357 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml @@ -8,5 +8,7 @@ metadata: reference: - title: 7-2-5.9. 7-2-5.9. Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older + - title: 2022 Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 + - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml index 5672d31e2cd..d30331d1395 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml @@ -10,3 +10,5 @@ metadata: href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 + - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml index 29324243f59..7b729aa07b9 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml @@ -10,3 +10,5 @@ metadata: href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 + - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml index 133e4666dd2..0ebe4c0963d 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - 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=124 - 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=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml index 6dafa28444b..3bbd21b9c43 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml @@ -7,7 +7,9 @@ metadata: reference: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 - # Tax form depicts the income tax as a tax rate table without specific rates. + # Tax form depicts the income tax as a tax rate table without specific rates. + - 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=124 - 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=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml index 10cf00219e3..1dc435c0ed5 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - 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=124 - 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=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml index ebf11438c42..2d3937a84c3 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - 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=124 - 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=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml index 269c7d0dcb2..244a552957d 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - 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=124 - 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=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml index 5a97e33e461..787e61d72f4 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml @@ -8,6 +8,8 @@ metadata: unit: list label: New Mexico other deduction and exemption elements reference: + - title: 2023 Personal Income Tax Form Packet PIT-1-9 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=15 - 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=14 - title: New Mexico Income Tax Act, Chapter 7 - Taxation, 7-2-5.11. Exemption; armed forces salaries. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml index 405f5fcae50..74d283923b8 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml @@ -4,78 +4,97 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 455 + 2023-01-01: 492 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 570 + 2023-01-01: 617 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 575 + 2023-01-01: 622 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 510 + 2023-01-01: 552 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 445 + 2023-01-01: 481 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 365 + 2023-01-01: 395 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 315 + 2023-01-01: 341 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 285 + 2023-01-01: 305 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 250 + 2023-01-01: 271 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 220 + 2023-01-01: 238 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 155 + 2023-01-01: 168 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 140 + 2023-01-01: 151 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 36_001 amount: @@ -86,6 +105,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate five exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml index fc9aaa75ba5..5c69fbd7ce3 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 390 + 2023-01-01: 422 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 505 + 2023-01-01: 546 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 495 + 2023-01-01: 536 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 480 + 2023-01-01: 519 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 425 + 2023-01-01: 460 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 360 + 2023-01-01: 390 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 295 + 2023-01-01: 319 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 275 + 2023-01-01: 298 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 235 + 2023-01-01: 254 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 210 + 2023-01-01: 227 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 180 + 2023-01-01: 195 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 165 + 2023-01-01: 179 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 145 + 2023-01-01: 157 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 140 + 2023-01-01: 151 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 55 + 2023-01-01: 60 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate four exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml index 06d581388be..c24ee236493 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 195 + 2023-01-01: 211 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 220 + 2023-01-01: 238 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 205 + 2023-01-01: 222 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 145 + 2023-01-01: 157 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 90 + 2023-01-01: 97 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 75 + 2023-01-01: 81 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 55 + 2023-01-01: 60 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 50 + 2023-01-01: 54 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 40 + 2023-01-01: 43 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 35 + 2023-01-01: 38 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 25 + 2023-01-01: 27 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 15 + 2023-01-01: 16 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate one exemption amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml index 9337b559a29..427fa199890 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml @@ -4,86 +4,107 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 520 + 2023-01-01: 563 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 675 + 2023-01-01: 730 - threshold: 2021-01-01: 1_501 amount: 2021-01-01: 705 + 2023-01-01: 763 - threshold: 2021-01-01: 2_501 amount: 2021-01-01: 730 + 2023-01-01: 790 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 700 + 2023-01-01: 757 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 665 + 2023-01-01: 720 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 600 + 2023-01-01: 649 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 480 + 2023-01-01: 519 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 390 + 2023-01-01: 422 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 335 + 2023-01-01: 362 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 300 + 2023-01-01: 325 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 260 + 2023-01-01: 281 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 230 + 2023-01-01: 249 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 195 + 2023-01-01: 211 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 180 + 2023-01-01: 195 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 155 + 2023-01-01: 168 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 90 + 2023-01-01: 97 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 75 + 2023-01-01: 81 - threshold: 2021-01-01: 36_001 amount: @@ -94,6 +115,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate six exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml index 13826be285e..448fd834085 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 325 + 2023-01-01: 352 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 405 + 2023-01-01: 438 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 390 + 2023-01-01: 422 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 375 + 2023-01-01: 406 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 340 + 2023-01-01: 368 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 275 + 2023-01-01: 298 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 235 + 2023-01-01: 254 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 220 + 2023-01-01: 238 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 165 + 2023-01-01: 179 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 145 + 2023-01-01: 157 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 140 + 2023-01-01: 151 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 120 + 2023-01-01: 130 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 50 + 2023-01-01: 54 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 40 + 2023-01-01: 43 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate three exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml index 02bfab75e78..d27a0ae7880 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 260 + 2023-01-01: 281 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 315 + 2023-01-01: 341 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 310 + 2023-01-01: 335 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 285 + 2023-01-01: 308 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 250 + 2023-01-01: 271 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 210 + 2023-01-01: 227 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 155 + 2023-01-01: 168 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 90 + 2023-01-01: 97 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 75 + 2023-01-01: 81 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 55 + 2023-01-01: 60 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 50 + 2023-01-01: 54 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 40 + 2023-01-01: 43 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 35 + 2023-01-01: 38 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate two exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml index 7c75ada29f9..70df82f0ab9 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml @@ -7,6 +7,8 @@ metadata: reference: - title: N.M. Stat. § 7-2-14(A) href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + - title: New Mexico 2023 PIT-RC-6, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE.Line 14.3 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml index 4a6b398ed05..b3835d1e00b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml @@ -15,6 +15,8 @@ metadata: reference: - title: N.M. Stat. § 7-2-14(C) href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e), (f) + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (e), (f) href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=56 - title: New Mexico 2021 PIT-RC, page 57, Exemptions - line 2 (e), (f) diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml index 0670cd76ff3..6eb3d6f1f08 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml @@ -6,6 +6,8 @@ metadata: reference: - title: N.M. Stat. § 7-2-14(C) href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e) + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (c) href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=56 - title: New Mexico 2021 PIT-RC, page 57, Exemptions - line 2 (c) diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml index 02dfe372449..c786b89272b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml @@ -6,6 +6,8 @@ metadata: period: year label: New Mexico property tax rebate age threshold reference: + - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate 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=82 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml index cdcacd033c0..ee6843aa055 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml @@ -6,6 +6,8 @@ metadata: period: year label: New Mexico property tax rebate income threshold reference: + - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate 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=82 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml index 63d0dbe9c1d..2408e1a375a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml @@ -6,6 +6,8 @@ metadata: - filing_status label: New Mexico property tax rebate max amount reference: + - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate 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=82 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml index 99d1d2cb655..bce424d9583 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml @@ -76,6 +76,8 @@ metadata: period: year label: New Mexico elderly max property tax liability reference: + - title: NM 2023 PIT-RC-6 TABLE 2. 2023 Maximum Property Tax Liability Table + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=83 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=71 - title: 2021 New Mexico personal income tax form packet diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml index 1b1f7efb6b3..e605d8df70a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml @@ -6,6 +6,8 @@ metadata: period: year label: New Mexico property tax rebate rent rate reference: + - title: NM 2023 PIT-RC-6.LINE 16c + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=83 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py index 65132460f68..a393bafe4c9 100644 --- a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py +++ b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py @@ -12,9 +12,9 @@ class de_income_tax_before_non_refundable_credits(Variable): def formula(tax_unit, period, parameters): p = parameters(period).gov.states.de.tax.income.credits exemptions_count = tax_unit("exemptions_count", period) - # The instruction says If you are married and filing a combined separate return (Filing Status 4), - # split the total between Columns A and B in increments of $110. - # for example, if a tax unit has a head, a spouse and a child, + # The instruction says If you are married and filing a combined separate return (Filing Status 4), + # split the total between Columns A and B in increments of $110. + # for example, if a tax unit has a head, a spouse and a child, # the total between column A and column B would be 110 * 3 =330 # then what will the split result be ? - return p.personal_credits.personal * exemptions_count \ No newline at end of file + return p.personal_credits.personal * exemptions_count From e6a88d1a573444b0987ad8d4ed5c5b4543b67a40 Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Tue, 26 Mar 2024 04:44:13 +0000 Subject: [PATCH 05/17] Fixes changelog entry --- changelog_entry.yaml | 5 ++++- 1 file changed, 4 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 8b137891791..621cdb82ff7 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1 +1,4 @@ - +- bump: minor + changes: + added: + - Add 2023 New Mexico Tax Rules. From c4970573f1916e931836e8ae278ce2b24e7ad80c Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Tue, 26 Mar 2024 16:39:33 +0000 Subject: [PATCH 06/17] Fixes variables --- .../de_personal_credit.py | 20 ------------------- 1 file changed, 20 deletions(-) delete mode 100644 policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py diff --git a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py deleted file mode 100644 index a393bafe4c9..00000000000 --- a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py +++ /dev/null @@ -1,20 +0,0 @@ -from policyengine_us.model_api import * - - -class de_income_tax_before_non_refundable_credits(Variable): - value_type = float - entity = TaxUnit - label = "Delaware personal income tax before refundable credits for combined separate filing status" - unit = USD - definition_period = YEAR - defined_for = StateCode.DE - - def formula(tax_unit, period, parameters): - p = parameters(period).gov.states.de.tax.income.credits - exemptions_count = tax_unit("exemptions_count", period) - # The instruction says If you are married and filing a combined separate return (Filing Status 4), - # split the total between Columns A and B in increments of $110. - # for example, if a tax unit has a head, a spouse and a child, - # the total between column A and column B would be 110 * 3 =330 - # then what will the split result be ? - return p.personal_credits.personal * exemptions_count From ad90445daa7a7d60b3b29712e8fe5408b00d7209 Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Wed, 27 Mar 2024 19:17:05 +0100 Subject: [PATCH 07/17] Update changelog_entry.yaml --- changelog_entry.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 621cdb82ff7..9275415abb7 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +1,4 @@ - bump: minor changes: added: - - Add 2023 New Mexico Tax Rules. + - 2023 New Mexico Tax Rules. From 735fefc8f5b2fbe1f31eb3b2fdaf01ffba5d0809 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Fri, 29 Mar 2024 04:59:06 +0000 Subject: [PATCH 08/17] add 2023 delaware tex --- .../gov/states/de/tax/income/credits/cdcc/match.yaml | 3 ++- 1 file changed, 2 insertions(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml index edfec609522..fa7f78a844c 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml @@ -7,7 +7,8 @@ metadata: 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 From 5e2bed05bbb8c28953916093a99303b04ebae174 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Fri, 29 Mar 2024 05:03:42 +0000 Subject: [PATCH 09/17] Add 2023 Delaware Tax Rules Fixes #4172 --- .../states/de/tax/income/credits/personal_credits/aged.yaml | 4 ++-- 1 file changed, 2 insertions(+), 2 deletions(-) diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml index 77548cd9cbf..0fc695f6e1c 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml @@ -13,8 +13,8 @@ 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 From a9d85a8a35c973b5a3b0e7775920723fd45ec8b3 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Fri, 29 Mar 2024 05:05:41 +0000 Subject: [PATCH 10/17] Add 2023 Delaware Tax Rules Fixes #4172 --- .../states/de/tax/income/credits/personal_credits/aged.yaml | 3 ++- 1 file changed, 2 insertions(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml index 0fc695f6e1c..bfa8503f824 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml @@ -13,7 +13,8 @@ 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: From 9b0fa12f05337851e6565206ee53c5aaddbc08fc Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Fri, 29 Mar 2024 05:08:18 +0000 Subject: [PATCH 11/17] Fixes variables and parameters --- .../cps/enhanced_cps/run_calibration.py | 1 - .../low_income/amount/five_exemptions.yaml | 39 ++++++++--------- .../low_income/amount/four_exemptions.yaml | 40 +++++++++--------- .../low_income/amount/one_exemption.yaml | 40 +++++++++--------- .../low_income/amount/six_exemptions.yaml | 42 +++++++++---------- .../low_income/amount/three_exemptions.yaml | 40 +++++++++--------- .../low_income/amount/two_exemptions.yaml | 42 +++++++++---------- .../nm_low_income_comprehensive_tax_rebate.py | 12 +++--- 8 files changed, 128 insertions(+), 128 deletions(-) diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py index b69a5a0d091..d3e0f4205c3 100644 --- a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py +++ b/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"): diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml index 74d283923b8..414a98b45b6 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml @@ -6,97 +6,97 @@ brackets: 2021-01-01: 455 2023-01-01: 492 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 570 2023-01-01: 617 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 575 2023-01-01: 622 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 510 2023-01-01: 552 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 445 2023-01-01: 481 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 365 2023-01-01: 395 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 315 2023-01-01: 341 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 285 2023-01-01: 305 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 250 2023-01-01: 271 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 220 2023-01-01: 238 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 155 2023-01-01: 168 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 140 2023-01-01: 151 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: @@ -107,6 +107,7 @@ metadata: reference: - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 + # The law adjusts for inflation beginning in 2022, but no values changed in 2022. - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml index 5c69fbd7ce3..215ea1b4449 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 390 2023-01-01: 422 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 505 2023-01-01: 546 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 495 2023-01-01: 536 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 480 2023-01-01: 519 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 425 2023-01-01: 460 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 360 2023-01-01: 390 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 295 2023-01-01: 319 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 275 2023-01-01: 298 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 235 2023-01-01: 254 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 210 2023-01-01: 227 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 180 2023-01-01: 195 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 165 2023-01-01: 179 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 145 2023-01-01: 157 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 140 2023-01-01: 151 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 55 2023-01-01: 60 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml index c24ee236493..2a767a13c09 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 195 2023-01-01: 211 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 220 2023-01-01: 238 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 205 2023-01-01: 222 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 145 2023-01-01: 157 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 90 2023-01-01: 97 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 75 2023-01-01: 81 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 55 2023-01-01: 60 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 50 2023-01-01: 54 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 40 2023-01-01: 43 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 35 2023-01-01: 38 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 25 2023-01-01: 27 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 15 2023-01-01: 16 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml index 427fa199890..5f57c7d220f 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml @@ -6,107 +6,107 @@ brackets: 2021-01-01: 520 2023-01-01: 563 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 675 2023-01-01: 730 - threshold: - 2021-01-01: 1_501 + 2021-01-01: 1_500 amount: 2021-01-01: 705 2023-01-01: 763 - threshold: - 2021-01-01: 2_501 + 2021-01-01: 2_500 amount: 2021-01-01: 730 2023-01-01: 790 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 700 2023-01-01: 757 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 665 2023-01-01: 720 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 600 2023-01-01: 649 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 480 2023-01-01: 519 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 390 2023-01-01: 422 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 335 2023-01-01: 362 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 300 2023-01-01: 325 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 260 2023-01-01: 281 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 230 2023-01-01: 249 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 195 2023-01-01: 211 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 180 2023-01-01: 195 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 155 2023-01-01: 168 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 90 2023-01-01: 97 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 75 2023-01-01: 81 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml index 448fd834085..8d84795f824 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 325 2023-01-01: 352 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 405 2023-01-01: 438 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 390 2023-01-01: 422 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 375 2023-01-01: 406 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 340 2023-01-01: 368 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 275 2023-01-01: 298 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 235 2023-01-01: 254 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 220 2023-01-01: 238 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 165 2023-01-01: 179 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 145 2023-01-01: 157 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 140 2023-01-01: 151 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 120 2023-01-01: 130 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 50 2023-01-01: 54 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 40 2023-01-01: 43 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml index d27a0ae7880..7d9ca71a782 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 260 2023-01-01: 281 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 315 2023-01-01: 341 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 310 2023-01-01: 335 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 285 2023-01-01: 308 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 250 2023-01-01: 271 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 210 2023-01-01: 227 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 155 2023-01-01: 168 - - threshold: - 2021-01-01: 16_501 + - threshold: + 2021-01-01: 16_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 90 2023-01-01: 97 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 75 2023-01-01: 81 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 55 2023-01-01: 60 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 50 2023-01-01: 54 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 40 2023-01-01: 43 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 35 2023-01-01: 38 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py index cd4ad284371..d8ec03d4ee5 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py @@ -35,12 +35,12 @@ def formula(tax_unit, period, parameters): exemptions >= 6, ], [ - p.amount.one_exemption.calc(agi), - p.amount.two_exemptions.calc(agi), - p.amount.three_exemptions.calc(agi), - p.amount.four_exemptions.calc(agi), - p.amount.five_exemptions.calc(agi), - p.amount.six_exemptions.calc(agi), + p.amount.one_exemption.calc(agi, right=True), + p.amount.two_exemptions.calc(agi, right=True), + p.amount.three_exemptions.calc(agi, right=True), + p.amount.four_exemptions.calc(agi, right=True), + p.amount.five_exemptions.calc(agi, right=True), + p.amount.six_exemptions.calc(agi, right=True), ], ) From c5e67a34ae21d8877113f5ffd65691f62b004d2e Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Fri, 29 Mar 2024 12:05:18 -0400 Subject: [PATCH 12/17] Update changelog_entry.yaml --- changelog_entry.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 741a9cab7b0..f86b500accd 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +1,4 @@ - bump: minor changes: added: - - update Delaware 2023 tax parameters + - Delaware 2023 income tax parameters. From 428c0154edca9b67117f28aaa48348d1b31dfcd9 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Sun, 31 Mar 2024 17:02:56 -0400 Subject: [PATCH 13/17] format --- .../nm_low_income_comprehensive_tax_rebate.py | 5 +++-- 1 file changed, 3 insertions(+), 2 deletions(-) diff --git a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py index d8ec03d4ee5..8ae852afd44 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py @@ -27,21 +27,22 @@ def formula(tax_unit, period, parameters): rebate = select( [ + exemptions == 0, exemptions == 1, exemptions == 2, exemptions == 3, exemptions == 4, exemptions == 5, - exemptions >= 6, ], [ + 0, p.amount.one_exemption.calc(agi, right=True), p.amount.two_exemptions.calc(agi, right=True), p.amount.three_exemptions.calc(agi, right=True), p.amount.four_exemptions.calc(agi, right=True), p.amount.five_exemptions.calc(agi, right=True), - p.amount.six_exemptions.calc(agi, right=True), ], + default=p.amount.six_exemptions.calc(agi, right=True), ) filing_status = tax_unit("filing_status", period) From 66dbff87974c3b4370536365148968f9a652f52b Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Sun, 31 Mar 2024 22:29:08 +0000 Subject: [PATCH 14/17] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 15013ac4dae..333967c0dba 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ 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). +## [0.719.0] - 2024-03-31 22:26:12 + +### Added + +- 2023 New Mexico Tax Rules. + ## [0.718.0] - 2024-03-29 22:09:50 ### Added @@ -8022,6 +8028,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[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 diff --git a/changelog.yaml b/changelog.yaml index 8f80d5298c2..a9d79a55d90 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6844,3 +6844,8 @@ 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 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 9275415abb7..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: minor - changes: - added: - - 2023 New Mexico Tax Rules. diff --git a/setup.py b/setup.py index 8cfc318644e..6375a3b5f37 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.718.0", + version="0.719.0", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From 4e008816855f27274e9598055088ca7cb024323d Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Mon, 1 Apr 2024 02:02:13 +0200 Subject: [PATCH 15/17] Add taxable social security to the list of Delaware exclusions (#4315) --- changelog_entry.yaml | 4 +++ .../tax/income/subtractions/subtractions.yaml | 4 ++- .../gov/states/de/tax/income/integration.yaml | 25 +++++++++++++++++++ 3 files changed, 32 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..0d5bb30fbaa 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: patch + changes: + fixed: + - Add taxable social security to the list of Delaware exclusions. diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml index e9134578191..fd3718a25e7 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml +++ b/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) diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml index cd3b89d849f..eac54e99a1c 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml @@ -154,3 +154,28 @@ state_fips: 10 # DE output: # expected results from patched TAXSIM35 2024-03-07 version de_income_tax: 6585.82 + +- name: Tax unit with taxsimid 91040 in f21.its.csv and f21.ots.csv + absolute_error_margin: 0.01 + period: 2021 + input: + people: + person1: + age: 62 + employment_income: 129_010 + taxable_interest_income: 11_010 + taxable_private_pension_income: 6_000 + social_security_retirement: 24_000 + tax_units: + tax_unit: + members: [person1] + premium_tax_credit: 0 # not in TAXSIM35 + spm_units: + spm_unit: + members: [person1] + households: + household: + members: [person1] + state_fips: 10 # DE + output: # expected results from patched TAXSIM35 2024-03-23 version + de_income_tax: 7361.32 From 60d7c14bf2a9f8240e3d7fcdcdaf859709001cd7 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Mon, 1 Apr 2024 00:05:32 +0000 Subject: [PATCH 16/17] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 333967c0dba..22bc844590a 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ 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). +## [0.719.1] - 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 @@ -8028,6 +8034,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[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 diff --git a/changelog.yaml b/changelog.yaml index a9d79a55d90..c84cbbaa43a 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6849,3 +6849,8 @@ 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 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 0d5bb30fbaa..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: patch - changes: - fixed: - - Add taxable social security to the list of Delaware exclusions. diff --git a/setup.py b/setup.py index 6375a3b5f37..dcf1d2cd676 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.719.0", + version="0.719.1", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From 05b2c0257ee70dfa82d9eda86641d6cd14036001 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Mon, 1 Apr 2024 00:13:23 +0000 Subject: [PATCH 17/17] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 22bc844590a..7b18a6a2673 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ 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 @@ -8034,6 +8040,7 @@ 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 diff --git a/changelog.yaml b/changelog.yaml index c84cbbaa43a..07c8b512a83 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6854,3 +6854,8 @@ 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 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index f86b500accd..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: minor - changes: - added: - - Delaware 2023 income tax parameters. diff --git a/setup.py b/setup.py index dcf1d2cd676..9daa1ef492b 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.719.1", + version="0.720.0", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme,