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21 changes: 21 additions & 0 deletions CHANGELOG.md
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Expand Up @@ -5,6 +5,24 @@ All notable changes to this project will be documented in this file.
The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).

## [0.718.0] - 2024-03-29 22:09:50

### Added

- Include the ky_cdcc to the net income tree.

## [0.717.0] - 2024-03-27 17:03:02

### Added

- Oregon 2023 parameter values.

## [0.716.2] - 2024-03-26 21:46:35

### Fixed

- Change LA EZ-SAVE to monthly and lag the poverty line.

## [0.716.1] - 2024-03-26 14:30:48

### Fixed
Expand Down Expand Up @@ -8004,6 +8022,9 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0



[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
[0.716.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.0...0.716.1
[0.716.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.715.0...0.716.0
[0.715.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.714.0...0.715.0
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15 changes: 15 additions & 0 deletions changelog.yaml
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fixed:
- Adjust the Michigan household resources to exclude QBI.
date: 2024-03-26 14:30:48
- bump: patch
changes:
fixed:
- Change LA EZ-SAVE to monthly and lag the poverty line.
date: 2024-03-26 21:46:35
- bump: minor
changes:
added:
- Oregon 2023 parameter values.
date: 2024-03-27 17:03:02
- bump: minor
changes:
added:
- Include the ky_cdcc to the net income tree.
date: 2024-03-29 22:09:50
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@@ -1,9 +1,11 @@
description: Kentucky non-refundable tax credits.
description: Kentucky provides the following non-refundable tax credits.
metadata:
unit: list
label: Kentucky non-refundable credits
period: year
values:
2021-01-01:
- ky_family_size_tax_credit
- ky_tuition_tax_credit
- ky_personal_tax_credits
- ky_cdcc
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@@ -1,10 +1,12 @@
description: Oregon provides this maximum Child Tax Credit per qualifying child.
values:
0000-01-01: 0
2023-01-01: 1_000
metadata:
unit: currency-USD
period: year
label: Oregon Child Tax Credit amount
reference:
- title: 2023R1 House Bill 3235 Section 2 (3)(a)
href: https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB3235/Enrolled#page=1
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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@@ -1,9 +1,12 @@
description: Oregon caps its Child Tax Credit at this number of children per filer.
values:
0000-01-01: 5
2023-01-01: 5
metadata:
unit: person
period: year
label: Oregon Child Tax Credit child limit
reference:
- title: 2023R1 House Bill 3235 Section 2 (2)
href: https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB3235/Enrolled#page=1
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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@@ -1,9 +1,12 @@
description: Oregon provides this Child Tax Credit to children below this age.
values:
0000-01-01: 6
2023-01-01: 6
metadata:
unit: year
period: year
label: Oregon Child Tax Credit ineligible age
reference:
- title: 2023R1 House Bill 3235 Section 2 (1)(a)
href: https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB3235/Enrolled#page=1
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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@@ -1,9 +1,12 @@
description: Oregon reduces its Child Tax Credit for filers with Oregon adjusted gross income exceeding this amount.
values:
0000-01-01: 25_000
2023-01-01: 25_000
metadata:
unit: currency-USD
period: year
label: Oregon Child Tax Credit phase-out start
reference:
- title: 2023R1 House Bill 3235 Section 2 (3)(a)
href: https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB3235/Enrolled#page=1
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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@@ -1,9 +1,12 @@
description: Oregon reduces its Child Tax Credit over this income range exceeding the phase-out start.
values:
0000-01-01: 5_000
2023-01-01: 5_000
metadata:
unit: currency-USD
period: year
label: Oregon Child Tax Credit phase-out width
reference:
- title: 2023R1 House Bill 3235 Section 2 (4)
href: https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/HB3235/Enrolled#page=2
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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Expand Up @@ -3,11 +3,14 @@ values:
2001-01-01: 0.12
metadata:
unit: /1
label: OR EITC older child age
period: year
label: Oregon EITC match for filers with young children
reference:
- title: Chapter 315 — Personal and Corporate Income or Excise Tax Credits 315.266 (1)(b)
href: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html
- title: 2021 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=18
- title: 2022 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2022.pdf#page=18
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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Expand Up @@ -3,11 +3,14 @@ values:
2001-01-01: 0.09
metadata:
unit: /1
label: OR EITC match for filers with no young children
period: year
label: Oregon EITC match for filers with no young children
reference:
- title: Chapter 315 — Personal and Corporate Income or Excise Tax Credits 315.266 (1)(a)
href: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html
- title: 2021 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=18
- title: 2022 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2022.pdf#page=18
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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Expand Up @@ -3,11 +3,14 @@ values:
2001-01-01: 3
metadata:
unit: year
label: OR EITC maximum age cutoff for higher match
period: year
label: Oregon EITC young child age limit
reference:
- title: Chapter 315 — Personal and Corporate Income or Excise Tax Credits 315.266 (1)(b)
href: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html
- title: 2021 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=18
- title: 2022 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2022.pdf#page=18
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18
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Expand Up @@ -3,13 +3,17 @@ values:
# Defined in the law as $90 in 1986, indexed by CPI-U.
2021-01-01: 213
2022-01-01: 219
2023-01-01: 236
metadata:
unit: currency-USD
label: OR exemption amount
period: year
label: Oregon exemption amount
reference:
- title: Chapter 316 — Personal Income Tax 316.085 (1)(a)
href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
- title: 2021 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=17
- title: 2022 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2022.pdf#page=17
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=17
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Expand Up @@ -3,12 +3,14 @@ values:
1986-01-01: 100_000
metadata:
unit: currency-USD
label: OR exemption credit income limit (disabled child dependent)
period: year
label: Oregon exemption credit income limit (disabled child dependent)
reference:
- title: Chapter 316 — Personal Income Tax 316.099(3)
href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
- title: 2021 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=17
- title: 2022 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2022.pdf#page=17

- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=17
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Expand Up @@ -11,7 +11,8 @@ SEPARATE:
1986-01-01: 100_000
metadata:
unit: currency-USD
label: OR exemption credit income limit (regular)
period: year
label: Oregon exemption credit income limit (regular)
breakdown:
- filing_status
reference:
Expand All @@ -21,5 +22,6 @@ metadata:
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=17
- title: 2022 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2022.pdf#page=17

- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=17

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Expand Up @@ -3,11 +3,14 @@ values:
1986-01-01: 100_000
metadata:
unit: currency-USD
label: OR exemption credit income limit (severely disabled)
period: year
label: Oregon exemption credit income limit (severely disabled)
reference:
- title: Chapter 316 — Personal Income Tax 316.758(1)(b)
href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
- title: 2021 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=17
- title: 2022 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2022.pdf#page=17
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=17
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Expand Up @@ -2,9 +2,11 @@ description: Oregon returns this portion of the filer's prior-year tax liability
values:
2021-01-01: 0.17341
2022-01-01: 0
2023-01-01: 0.4428
metadata:
unit: /1
label: OR kicker rate
period: year
label: Oregon kicker rate
reference:
# Structure of the parameter defined in the law.
# Value defined administratively based on budget surplus.
Expand All @@ -13,3 +15,5 @@ metadata:
href: https://www.oregonlegislature.gov/bills_laws/Pages/OrConst.aspx
- title: 2021 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=19
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=20
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Expand Up @@ -7,3 +7,6 @@ metadata:
unit: list
period: year
label: Oregon non-refundable tax credits
reference:
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=16
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Expand Up @@ -18,3 +18,6 @@ metadata:
unit: list
period: year
label: Oregon refundable tax credits
reference:
- title: 2023 Oregon Income Tax Form OR-40 Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=17
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Expand Up @@ -7,9 +7,12 @@ values:
1999-01-01: 62
metadata:
unit: year
period: year
label: Oregon retirement income credit age eligiblity
reference:
- title: Chapter 316 — Personal Income Tax 316.157 - Credit for retirement income (1) (b)
href: https://casetext.com/statute/oregon-revised-statutes/title-29-revenue-and-taxation/chapter-316-personal-income-tax/additional-credits/retirement-income/section-316157-credit-for-retirement-income
- title: 2022 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2022.pdf#page=109
- title: 2023 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2023.pdf#page=109
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@@ -1,6 +1,7 @@
description: Oregon allows for the following retirement income credit base amount, based on filing status.
metadata:
unit: currency-USD
period: year
breakdown:
- filing_status
label: Oregon retirement income credit base
Expand All @@ -9,7 +10,9 @@ metadata:
href: https://casetext.com/statute/oregon-revised-statutes/title-29-revenue-and-taxation/chapter-316-personal-income-tax/additional-credits/retirement-income/section-316157-credit-for-retirement-income
- title: 2022 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2022.pdf#page=109

- title: 2023 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2023.pdf#page=109

JOINT:
2018-01-01: 15_000
HEAD_OF_HOUSEHOLD:
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@@ -1,6 +1,7 @@
description: Oregon reduces the retirement income credit for filers with household income above the following threshold, based on filing status.
metadata:
unit: currency-USD
period: year
label: Oregon retirement income credit income threshold
breakdown:
- filing_status
Expand All @@ -9,15 +10,22 @@ metadata:
href: https://casetext.com/statute/oregon-revised-statutes/title-29-revenue-and-taxation/chapter-316-personal-income-tax/additional-credits/retirement-income/section-316157-credit-for-retirement-income
- title: 2022 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2022.pdf#page=109
- title: 2023 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2023.pdf#page=109


JOINT:
2018-01-01: 30_000
2023-01-01: 45_000
HEAD_OF_HOUSEHOLD:
2018-01-01: 15_000
2023-01-01: 22_500
WIDOW:
2018-01-01: 15_000
2023-01-01: 22_500
SINGLE:
2018-01-01: 15_000
2023-01-01: 22_500
SEPARATE:
2018-01-01: 15_000
2023-01-01: 22_500
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Expand Up @@ -3,9 +3,12 @@ values:
2018-01-01: 0.09
metadata:
unit: /1
period: year
label: Oregon retirement income credit percentage
reference:
- title: Chapter 316 — Personal Income Tax 316.157 - Credit for retirement income (2)
href: https://casetext.com/statute/oregon-revised-statutes/title-29-revenue-and-taxation/chapter-316-personal-income-tax/additional-credits/retirement-income/section-316157-credit-for-retirement-income
- title: 2022 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2022.pdf#page=110
- title: 2023 Publication OR-17, Oregon Individual Income Tax Guide, 150-101-431
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2023.pdf#page=110
Original file line number Diff line number Diff line change
Expand Up @@ -10,3 +10,5 @@ metadata:
href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2021)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2021.pdf#page=6
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2023)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2023.pdf#page=6
Original file line number Diff line number Diff line change
Expand Up @@ -10,3 +10,5 @@ metadata:
href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2021)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2021.pdf#page=6
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2023)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2023.pdf#page=6
Original file line number Diff line number Diff line change
Expand Up @@ -10,3 +10,5 @@ metadata:
href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2021)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2021.pdf#page=6
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2023)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2023.pdf#page=6
Original file line number Diff line number Diff line change
Expand Up @@ -10,3 +10,5 @@ metadata:
href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2021)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2021.pdf#page=6
- title: Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables (2023)
href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2023.pdf#page=6
Original file line number Diff line number Diff line change
Expand Up @@ -8,6 +8,8 @@ metadata:
href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/
- title: 2021 Schedule OR-WFHDC Oregon Working Family Household and Dependent Care Credit Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/schedule-or-wfhdc-inst_101-195-1_2021.pdf#page=1
- title: 2023 Schedule OR-WFHDC Oregon Working Family Household and Dependent Care Credit Instructions
href: https://www.oregon.gov/dor/forms/FormsPubs/schedule-or-wfhdc-inst_101-195-1_2023.pdf#page=1
values:
2016-01-01: 12_000
2028-01-01: 0
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