diff --git a/CHANGELOG.md b/CHANGELOG.md index 1fad8aebae7..15013ac4dae 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,24 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.718.0] - 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 @@ -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 diff --git a/changelog.yaml b/changelog.yaml index 164d700d930..8f80d5298c2 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6829,3 +6829,18 @@ 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 diff --git a/policyengine_us/parameters/gov/states/ky/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/ky/tax/income/credits/non_refundable.yaml index 9e95acb0554..174e03fe531 100644 --- a/policyengine_us/parameters/gov/states/ky/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/ky/tax/income/credits/non_refundable.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/amount.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/amount.yaml index 99fc6afbb4f..9dddb4914c7 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/amount.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/amount.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/child_limit.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/child_limit.yaml index 28159e43fba..9d0b7265b18 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/child_limit.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/child_limit.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/ineligible_age.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/ineligible_age.yaml index 44bd21aa0b4..3e3ceb4e804 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/ineligible_age.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/ineligible_age.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml index da62400ec44..2a78795cff3 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/width.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/width.yaml index 1f700a6bcc0..69f73c783fd 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/width.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/width.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/has_young_child.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/has_young_child.yaml index 30fb73c3fb3..c2fa37d5156 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/has_young_child.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/has_young_child.yaml @@ -3,7 +3,8 @@ 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 @@ -11,3 +12,5 @@ metadata: 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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/no_young_child.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/no_young_child.yaml index ecfc6e98555..54fbbffe4d6 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/no_young_child.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/match/no_young_child.yaml @@ -3,7 +3,8 @@ 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 @@ -11,3 +12,5 @@ metadata: 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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/old_child_age.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/old_child_age.yaml index 69d16dfa91f..bd80d85350e 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/old_child_age.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/eitc/old_child_age.yaml @@ -3,7 +3,8 @@ 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 @@ -11,3 +12,5 @@ metadata: 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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/amount.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/amount.yaml index d71546bd125..43b58b44786 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/amount.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/amount.yaml @@ -3,9 +3,11 @@ 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 @@ -13,3 +15,5 @@ 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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/disabled_child_dependent.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/disabled_child_dependent.yaml index 1de6a3ddb47..397f1b5e77c 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/disabled_child_dependent.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/disabled_child_dependent.yaml @@ -3,7 +3,8 @@ 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 @@ -11,4 +12,5 @@ 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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml index b18e5ee2b94..d5227acde0b 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml @@ -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: @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/severely_disabled.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/severely_disabled.yaml index 00208e0422b..7fd5423e5da 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/severely_disabled.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/severely_disabled.yaml @@ -3,7 +3,8 @@ 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 @@ -11,3 +12,5 @@ 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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/kicker/percent.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/kicker/percent.yaml index ba313b5dc78..d7adc570a9b 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/kicker/percent.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/kicker/percent.yaml @@ -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. @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/nonrefundable.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/nonrefundable.yaml index cc64ff2d9e2..5e5a8640de6 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/nonrefundable.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/nonrefundable.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/refundable.yaml index 2e33bed228d..2562f71ca11 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/refundable.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/refundable.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/age_eligibility.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/age_eligibility.yaml index 4b4c0c821d6..af6fb3523b0 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/age_eligibility.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml index b4a9f05da3a..3438804d9ba 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/base.yaml @@ -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 @@ -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: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml index 5b56fe824d9..1f3d8f5ab64 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml @@ -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 @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/percentage.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/percentage.yaml index 1825a76d9d3..8e985082261 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/percentage.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/percentage.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/old.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/old.yaml index dde9752db4d..fb77c72e30d 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/old.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/old.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/oldest.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/oldest.yaml index dfe24bf5a6e..d57e05a49dd 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/oldest.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/oldest.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/young.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/young.yaml index 85943b4a121..641aea565cc 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/young.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/young.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/youngest.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/youngest.yaml index 252ef54f53f..3149678ea40 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/youngest.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/age_range/youngest.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/cap.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/cap.yaml index ff35b1419cb..639cbc27039 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/cap.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/cap.yaml @@ -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 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/child_age_limit.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/child_age_limit.yaml index 354f3dc3075..76d2b8b0a29 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/child_age_limit.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/child_age_limit.yaml @@ -6,9 +6,11 @@ metadata: reference: - title: Schedule OR-WFHDC form (2021) href: https://taxsim.nber.org/historical_state_tax_forms/OR/2021/schedule-or-wfhdc_101-195_2021.pdf - - title: Schedule OR-WFHDC Oregon Working Family Household and Dependent Care Credit Instructions + - title: 2022 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_2022.pdf#page=1 # The theshold is only implicitly defined in the legal code + - 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 - title: OR Rev Stat § 315.264 href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/ diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/fpg_limit.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/fpg_limit.yaml index 024e54b8e52..7db6bec8cb9 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/fpg_limit.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/fpg_limit.yaml @@ -10,6 +10,8 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2021.pdf#page=121 - title: 2022 Oregon Form OR-17 (Individual Income Tax Guide) href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2022.pdf#page=124 + - 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=124 - title: OR Rev Stat § 315.264 (4) href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/ values: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/match.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/match.yaml index ecbe68f06b2..b34a4809538 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/match.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/match.yaml @@ -13,6 +13,8 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2021.pdf#page=6 - title: 2022 Oregon Working Family Household and Dependent Care (WFHDC) Tables href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2022.pdf#page=6 + - title: 2023 Publication OR-WFHDC-TB Working Family Household and Dependent Care (WFHDC) Tables + href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-wfhdc-tb_101-458_2023.pdf#page=6 - title: OR Rev Stat § 315.264 (2) href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/ diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/min_tax_unit_size.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/min_tax_unit_size.yaml index 7ebe959118e..318649ce20e 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/min_tax_unit_size.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/wfhdc/min_tax_unit_size.yaml @@ -8,6 +8,8 @@ metadata: href: https://taxsim.nber.org/historical_state_tax_forms/OR/2021/schedule-or-wfhdc_101-195_2021.pdf - title: 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_2022.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 # The theshold is only implicitly defined in the legal code - title: OR Rev Stat § 315.264 href: https://law.justia.com/codes/oregon/2021/volume-08/chapter-315/section-315-264/ diff --git a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/age.yaml b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/age.yaml index 6e59323c963..0201716355e 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/age.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/age.yaml @@ -3,12 +3,15 @@ values: 2021-01-01: 65 metadata: unit: year - label: OR standard deduction addition age threshold + period: year + label: Oregon standard deduction addition age threshold reference: - 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=15 - 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=15 + - 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=15 - title: 2021 Publication OR-17, Oregon Individual Income Tax Guide href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2021.pdf#page=96 - title: Chapter 316 - Personal Income Tax diff --git a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml index f0789569360..2944efde3e3 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/aged_or_blind/amount.yaml @@ -1,6 +1,6 @@ description: Oregon provides an addition to the standard deduction of this amount if you or your spouse are 65 or older or blind. metadata: - label: OR standard deduction addition for 65 or older or blind + label: Oregon standard deduction addition for 65 or older or blind period: year unit: currency-USD breakdown: @@ -12,6 +12,8 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=15 - 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=15 + - 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=15 JOINT: 2021-01-01: 1_000 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml index 9df120b2686..0b26d7b5668 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml @@ -1,6 +1,6 @@ description: Oregon provides a standard deduction of this amount. metadata: - label: OR standard deduction + label: Oregon standard deduction period: year unit: currency-USD breakdown: @@ -14,6 +14,8 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2021.pdf#page=142 - 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=15 + - 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=15 JOINT: 2003-01-01: 3_280 # Rose with inflation, not all dates documented. @@ -22,6 +24,7 @@ JOINT: 2020-01-01: 4_630 2021-01-01: 4_700 2022-01-01: 4_840 + 2023-01-01: 5_210 HEAD_OF_HOUSEHOLD: 2003-01-01: 2_640 # Rose with inflation, not all dates documented. @@ -30,6 +33,7 @@ HEAD_OF_HOUSEHOLD: 2020-01-01: 3_725 2021-01-01: 3_780 2022-01-01: 3_895 + 2023-01-01: 4_195 WIDOW: 2003-01-01: 3_280 # Rose with inflation, not all dates documented. @@ -38,6 +42,7 @@ WIDOW: 2020-01-01: 4_630 2021-01-01: 4_700 2022-01-01: 4_840 + 2023-01-01: 5_210 SINGLE: 2003-01-01: 1_640 # Rose with inflation, not all dates documented. @@ -46,6 +51,7 @@ SINGLE: 2020-01-01: 2_315 2021-01-01: 2_350 2022-01-01: 2_420 + 2023-01-01: 2_605 SEPARATE: 2003-01-01: 1_640 # Rose with inflation, not all dates documented. @@ -54,3 +60,4 @@ SEPARATE: 2020-01-01: 2_315 2021-01-01: 2_350 2022-01-01: 2_420 + 2023-01-01: 2_605 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/earned_income_addition.yaml b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/earned_income_addition.yaml index fec16ae4539..fdc8e76a0ca 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/earned_income_addition.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/earned_income_addition.yaml @@ -4,7 +4,8 @@ values: 2022-01-01: 400 metadata: unit: currency-USD - label: OR earned income addition if claimable as dependent + period: year + label: Oregon earned income addition if claimable as dependent reference: - 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=15 @@ -12,3 +13,5 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2021.pdf#page=142 - 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=15 + - 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=15 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/min.yaml b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/min.yaml index 5e2bef77dd0..cf4fb80c339 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/min.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/claimable_as_dependent/min.yaml @@ -2,9 +2,11 @@ description: Oregon provides a minimum standard deduction of this amount for fil values: 2021-01-01: 1_100 2022-01-01: 1_150 + 2023-01-01: 1_250 metadata: unit: currency-USD - label: OR minimum deduction if claimable as dependent + period: year + label: Oregon minimum deduction if claimable as dependent reference: - 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=15 @@ -12,3 +14,5 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2021.pdf#page=142 - 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=15 + - 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=15 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/rates/head_of_household.yaml b/policyengine_us/parameters/gov/states/or/tax/income/rates/head_of_household.yaml index 5be8cc1b542..6eadfcc2bad 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/rates/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/rates/head_of_household.yaml @@ -2,8 +2,9 @@ description: Oregon taxes income at these rates for individuals filing as head o metadata: type: marginal_rate threshold_unit: currency-USD + period: year rate_unit: /1 - label: OR State income tax rate for head of household filers. + label: Oregon State income tax rate for head of household filers. reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #3160.037 (1)(a) @@ -11,6 +12,10 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=27 - title: 2022 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1 href: https://www.oregon.gov/dor/programs/individuals/Documents/Part-year%20and%20nonresident,%20Form%20OR-40-P%20and%20OR-40-N%20filers.pdf.pdf + - 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=24 + - title: 2023 Oregon Income Tax Rates and Brackets + href: https://www.efile.com/oregon-tax-brackets-rates-and-forms/ brackets: - threshold: 1993-01-01: 0 @@ -27,6 +32,7 @@ brackets: 2020-01-01: 7_200 2021-01-01: 7_300 2022-01-01: 7_500 + 2023-01-01: 8_100 rate: 2017-01-01: 0.07 2020-01-01: 0.0675 @@ -38,6 +44,7 @@ brackets: 2020-01-01: 18_100 2021-01-01: 18_400 2022-01-01: 18_900 + 2023-01-01: 20_400 rate: 2017-01-01: 0.09 2020-01-01: 0.0875 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/or/tax/income/rates/joint.yaml index 7f0e09de62d..913b1745f7a 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/rates/joint.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/rates/joint.yaml @@ -2,8 +2,9 @@ description: Oregon taxes income at these rates for joint filers. metadata: type: marginal_rate threshold_unit: currency-USD + period: year rate_unit: /1 - label: OR State income tax rate for joint filers + label: Oregon State income tax rate for joint filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #3160.037 (1)(a) @@ -11,6 +12,10 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=27 - title: 2022 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1 href: https://www.oregon.gov/dor/programs/individuals/Documents/Part-year%20and%20nonresident,%20Form%20OR-40-P%20and%20OR-40-N%20filers.pdf.pdf + - 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=24 + - title: 2023 Oregon Income Tax Rates and Brackets + href: https://www.efile.com/oregon-tax-brackets-rates-and-forms/ brackets: - threshold: 1993-01-01: 0 @@ -27,6 +32,7 @@ brackets: 2020-01-01: 7_200 2021-01-01: 7_300 2022-01-01: 7_500 + 2023-01-01: 8_100 rate: 2017-01-01: 0.07 2020-01-01: 0.0675 @@ -38,6 +44,7 @@ brackets: 2020-01-01: 18_100 2021-01-01: 18_400 2022-01-01: 18_900 + 2023-01-01: 20_400 rate: 2017-01-01: 0.09 2020-01-01: 0.0875 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/rates/separate.yaml b/policyengine_us/parameters/gov/states/or/tax/income/rates/separate.yaml index 6d88d713711..a45902677a2 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/rates/separate.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/rates/separate.yaml @@ -2,8 +2,9 @@ description: Oregon taxes income at these rates for filers that are married fili metadata: type: marginal_rate threshold_unit: currency-USD + period: year rate_unit: /1 - label: OR State income tax rate for married filing separate filers + label: Oregon State income tax rate for married filing separate filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #3160.037 (1)(a) @@ -13,6 +14,10 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2020.pdf#page=138 - title: 2022 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1 href: https://www.oregon.gov/dor/programs/individuals/Documents/Part-year%20and%20nonresident,%20Form%20OR-40-P%20and%20OR-40-N%20filers.pdf.pdf + - 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=24 + - title: 2023 Oregon Income Tax Rates and Brackets + href: https://www.efile.com/oregon-tax-brackets-rates-and-forms/ brackets: # "* Since 1993 the tax brackets have been indexed for inflation. # ** In 2002, the inflation index changed from the Portland CPI to the U.S. city average CPI." @@ -32,6 +37,7 @@ brackets: 2020-01-01: 3_600 2021-01-01: 3_650 2022-01-01: 3_750 + 2023-01-01: 4_050 rate: 2017-01-01: 0.07 2020-01-01: 0.0675 @@ -43,6 +49,7 @@ brackets: 2020-01-01: 9_050 2021-01-01: 9_200 2022-01-01: 9_450 + 2023-01-01: 10_200 rate: 2017-01-01: 0.09 2020-01-01: 0.0875 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/rates/single.yaml b/policyengine_us/parameters/gov/states/or/tax/income/rates/single.yaml index ebc3bedd2ca..8f424b0fc19 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/rates/single.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/rates/single.yaml @@ -2,8 +2,9 @@ description: Oregon taxes income at these rates for single filers. metadata: type: marginal_rate threshold_unit: currency-USD + period: year rate_unit: /1 - label: OR State income tax rate for single filers. + label: Oregon State income tax rate for single filers. reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #3160.037 (1)(a) @@ -13,6 +14,10 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2020.pdf#page=138 - title: 2022 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1 href: https://www.oregon.gov/dor/programs/individuals/Documents/Part-year%20and%20nonresident,%20Form%20OR-40-P%20and%20OR-40-N%20filers.pdf.pdf + - 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=24 + - title: 2023 Oregon Income Tax Rates and Brackets + href: https://www.efile.com/oregon-tax-brackets-rates-and-forms/ brackets: # "* Since 1993 the tax brackets have been indexed for inflation. # ** In 2002, the inflation index changed from the Portland CPI to the U.S. city average CPI." @@ -32,6 +37,7 @@ brackets: 2020-01-01: 3_600 2021-01-01: 3_650 2022-01-01: 3_750 + 2023-01-01: 4_050 rate: 2017-01-01: 0.07 2020-01-01: 0.0675 @@ -43,6 +49,7 @@ brackets: 2020-01-01: 9_050 2021-01-01: 9_200 2022-01-01: 9_450 + 2023-01-01: 10_200 rate: 2017-01-01: 0.09 2020-01-01: 0.0875 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/or/tax/income/rates/widow.yaml index e3e49b57f27..336be6d0f29 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/rates/widow.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/rates/widow.yaml @@ -2,8 +2,9 @@ description: Oregon taxes income at these rates for widow(er) filers. metadata: type: marginal_rate threshold_unit: currency-USD + period: year rate_unit: /1 - label: OR State income tax rate for widow(er) filers + label: Oregon State income tax rate for widow(er) filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #3160.037 (1)(a) @@ -11,6 +12,10 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=27 - title: 2022 Publication OR-40-NP, Oregon Income Tax Part-year Resident/Nonresident Forms and Instructions, 150-101-048-1 href: https://www.oregon.gov/dor/programs/individuals/Documents/Part-year%20and%20nonresident,%20Form%20OR-40-P%20and%20OR-40-N%20filers.pdf.pdf + - 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=24 + - title: 2023 Oregon Income Tax Rates and Brackets + href: https://www.efile.com/oregon-tax-brackets-rates-and-forms/ brackets: - threshold: 1993-01-01: 0 @@ -27,6 +32,7 @@ brackets: 2020-01-01: 7_200 2021-01-01: 7_300 2022-01-01: 7_500 + 2023-01-01: 8_100 rate: 2017-01-01: 0.07 2020-01-01: 0.0675 @@ -38,6 +44,7 @@ brackets: 2020-01-01: 18_100 2021-01-01: 18_400 2022-01-01: 18_900 + 2023-01-01: 20_400 rate: 2017-01-01: 0.09 2020-01-01: 0.0875 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/head_of_household.yaml b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/head_of_household.yaml index 1401eb2d422..54881ed5b3e 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/head_of_household.yaml @@ -3,7 +3,8 @@ metadata: type: single_amount threshold_unit: currency-USD amount_unit: currency-USD - label: OR federal tax liability subtraction cap for head of household filers + period: year + label: Oregon federal tax liability subtraction cap for head of household filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #316.800 @@ -11,32 +12,39 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=13 - 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=14 + - 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=14 brackets: - threshold: 2021-01-01: 0 amount: 2021-01-01: 7_050 2022-01-01: 7_250 + 2023-01-01: 7_800 - threshold: 2021-01-01: 250_000 amount: 2021-01-01: 5_650 2022-01-01: 5_800 + 2023-01-01: 6_250 - threshold: 2021-01-01: 260_000 amount: 2021-01-01: 4_200 2022-01-01: 4_350 + 2023-01-01: 4_700 - threshold: 2021-01-01: 270_000 amount: 2021-01-01: 2_800 2022-01-01: 2_900 + 2023-01-01: 3_100 - threshold: 2021-01-01: 280_000 amount: 2021-01-01: 1_400 2022-01-01: 1_450 + 2023-01-01: 1_550 - threshold: 2021-01-01: 290_000 amount: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/joint.yaml b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/joint.yaml index 9d04c07d8b7..292c5f56806 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/joint.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/joint.yaml @@ -3,7 +3,8 @@ metadata: type: single_amount threshold_unit: currency-USD amount_unit: currency-USD - label: OR federal tax liability subtraction cap for joint filers + period: year + label: Oregon federal tax liability subtraction cap for joint filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #316.800 @@ -11,32 +12,39 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=13 - 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=14 + - 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=14 brackets: - threshold: 2021-01-01: 0 amount: 2021-01-01: 7_050 2022-01-01: 7_250 + 2023-01-01: 7_800 - threshold: 2021-01-01: 250_000 amount: 2021-01-01: 5_650 2022-01-01: 5_800 + 2023-01-01: 6_250 - threshold: 2021-01-01: 260_000 amount: 2021-01-01: 4_200 2022-01-01: 4_350 + 2023-01-01: 4_700 - threshold: 2021-01-01: 270_000 amount: 2021-01-01: 2_800 2022-01-01: 2_900 + 2023-01-01: 3_100 - threshold: 2021-01-01: 280_000 amount: 2021-01-01: 1_400 2022-01-01: 1_450 + 2023-01-01: 1_550 - threshold: 2021-01-01: 290_000 amount: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/separate.yaml b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/separate.yaml index 9cc400c1b8f..90696db9c01 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/separate.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/separate.yaml @@ -3,7 +3,8 @@ metadata: type: single_amount threshold_unit: currency-USD amount_unit: currency-USD - label: OR federal tax liability subtraction cap for married filing separately filers + period: year + label: Oregon federal tax liability subtraction cap for married filing separately filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #316.800 @@ -11,32 +12,39 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=13 - 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=14 + - 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=14 brackets: - threshold: 2021-01-01: 0 amount: 2021-01-01: 3_525 2022-01-01: 3_625 + 2023-01-01: 3_900 - threshold: 2021-01-01: 125_000 amount: 2021-01-01: 2_825 2022-01-01: 2_900 + 2023-01-01: 3_125 - threshold: 2021-01-01: 130_000 amount: 2021-01-01: 2_100 2022-01-01: 2_175 + 2023-01-01: 2_350 - threshold: 2021-01-01: 135_000 amount: 2021-01-01: 1_400 2022-01-01: 1_450 + 2023-01-01: 1_550 - threshold: 2021-01-01: 140_000 amount: 2021-01-01: 700 2022-01-01: 725 + 2023-01-01: 775 - threshold: 2021-01-01: 145_000 amount: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/single.yaml b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/single.yaml index 287420eb6fa..bdc4128529f 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/single.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/single.yaml @@ -3,7 +3,8 @@ metadata: type: single_amount threshold_unit: currency-USD amount_unit: currency-USD - label: OR federal tax liability subtraction cap for single filers + period: year + label: Oregon federal tax liability subtraction cap for single filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #316.800 @@ -11,32 +12,39 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=13 - 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=14 + - 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=14 brackets: - threshold: 2021-01-01: 0 amount: 2021-01-01: 7_050 2022-01-01: 7_250 + 2023-01-01: 7_800 - threshold: 2021-01-01: 125_000 amount: 2021-01-01: 5_650 2022-01-01: 5_800 + 2023-01-01: 6_250 - threshold: 2021-01-01: 130_000 amount: 2021-01-01: 4_200 2022-01-01: 4_350 + 2023-01-01: 4_700 - threshold: 2021-01-01: 135_000 amount: 2021-01-01: 2_800 2022-01-01: 2_900 + 2023-01-01: 3_100 - threshold: 2021-01-01: 140_000 amount: 2021-01-01: 1_400 2022-01-01: 1_450 + 2023-01-01: 1_550 - threshold: 2021-01-01: 145_000 amount: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/widow.yaml b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/widow.yaml index 66aa0bed11a..b0e41ada294 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/widow.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/federal_tax_liability/cap/widow.yaml @@ -3,7 +3,8 @@ metadata: type: single_amount threshold_unit: currency-USD amount_unit: currency-USD - label: OR federal tax liability subtraction cap for widow(er) filers + period: year + label: Oregon federal tax liability subtraction cap for widow(er) filers reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #316.800 @@ -11,32 +12,39 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf#page=13 - 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=14 + - 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=14 brackets: - threshold: 2021-01-01: 0 amount: 2021-01-01: 7_050 2022-01-01: 7_250 + 2023-01-01: 7_800 - threshold: 2021-01-01: 250_000 amount: 2021-01-01: 5_650 2022-01-01: 5_800 + 2023-01-01: 6_250 - threshold: 2021-01-01: 260_000 amount: 2021-01-01: 4_200 2022-01-01: 4_350 + 2023-01-01: 4_700 - threshold: 2021-01-01: 270_000 amount: 2021-01-01: 2_800 2022-01-01: 2_900 + 2023-01-01: 3_100 - threshold: 2021-01-01: 280_000 amount: 2021-01-01: 1_400 2022-01-01: 1_450 + 2023-01-01: 1_550 - threshold: 2021-01-01: 290_000 amount: diff --git a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/subtractions.yaml index 21a33fb6e3f..b91b2b97c92 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/subtractions/subtractions.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/subtractions/subtractions.yaml @@ -1,7 +1,7 @@ description: Oregon caps its federal tax liability subtraction for widow(er) filers at this amount, depending on federal AGI. metadata: name: or_subtractions - label: OR subtractions + label: Oregon subtractions reference: - title: Chapter 316 - Personal Income Tax href: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html #316.800 @@ -11,7 +11,8 @@ metadata: href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40_101-040_2021.pdf#page=3 - 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=13 - + - 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=13 values: 2020-01-01: diff --git a/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.yaml b/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.yaml index 092754f4987..c82981ea7c8 100644 --- a/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.yaml +++ b/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.yaml @@ -13,3 +13,20 @@ ca_la_ez_save_eligible: true output: ca_la_ez_save: 10 + +- name: Monthly capped ez save amount + period: 2022-01 + input: + pre_subsidy_electricity_expense: + 2022: 1_000 + ca_la_ez_save_eligible: true + output: + ca_la_ez_save: 8.17 + +- name: Monthly ez save amount with monthly expenses + period: 2022-01 + input: + pre_subsidy_electricity_expense: 96 + ca_la_ez_save_eligible: true + output: + ca_la_ez_save: 8 diff --git a/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.yaml index 42defb8881b..709aece256e 100644 --- a/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.yaml @@ -1,35 +1,62 @@ - name: Two people household size does receive an increase in the income threshold, eligible - period: 2023 + period: 2023-01 input: in_la: true - ca_la_ez_save_countable_income: 39_440 + ca_la_ez_save_countable_income: + 2023: 36_620 + household_size: 2 + output: + ca_la_ez_save_eligible: true + +- name: Two people household in 2022, ineligible + period: 2022-01 + input: + in_la: true + ca_la_ez_save_countable_income: + 2022: 34_841 + household_size: 2 + output: + ca_la_ez_save_eligible: false + +- name: Two people household in 2022, eligible + period: 2022-01 + input: + in_la: true + ca_la_ez_save_countable_income: + 2022: 34_840 household_size: 2 output: ca_la_ez_save_eligible: true - name: Two people household size does receive an increase in the income threshold, ineligible - period: 2023 + period: 2023-01 input: in_la: true - ca_la_ez_save_countable_income: 39_441 + ca_la_ez_save_countable_income: + 2023: 36_621 household_size: 1 output: ca_la_ez_save_eligible: false - name: Twelve people household size receives an increase in the income threshold, eligible - period: 2023 + period: 2023-01 input: in_la: true - ca_la_ez_save_countable_income: 142_240 + ca_la_ez_save_countable_income: + 2023: 136_630 + ca_la_ez_save_fpg: + 2023: 68_315 household_size: 12 output: ca_la_ez_save_eligible: true - name: Twelve people household size receives an increase in the income threshold, ineligible - period: 2023 + period: 2023-01 input: in_la: true - ca_la_ez_save_countable_income: 142_241 - household_size: 12 + ca_la_ez_save_countable_income: + 2023: 136_631 + ca_la_ez_save_fpg: + 2023: 68_315 output: ca_la_ez_save_eligible: false diff --git a/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_fpg.yaml b/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_fpg.yaml new file mode 100644 index 00000000000..770866e03ee --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_fpg.yaml @@ -0,0 +1,39 @@ +- name: LA EZ Save FPG in 2023 + period: 2023 + absolute_error_margin: 1 + input: + household_size: 3 + state_group_str: CONTIGUOUS_US + in_la: true + output: + ca_la_ez_save_fpg: 23_945 # (13590 + 4720 * 2) / 12 * 6 + (14580 + 5140 * 2) / 12 * 6 + +- name: LA EZ Save FPG in 2022 + absolute_error_margin: 1 + period: 2022 + input: + household_size: 3 + state_group_str: CONTIGUOUS_US + in_la: true + output: + ca_la_ez_save_fpg: 22_495 # (12880 + 4540 * 2) / 12 * 6 + (13590 + 4720 * 2) / 12 * 6 + +- name: LA EZ Save FPG in 2023, two people + period: 2023 + absolute_error_margin: 1 + input: + household_size: 2 + state_group_str: CONTIGUOUS_US + in_la: true + output: + ca_la_ez_save_fpg: 19_015 # (13590 + 4720) / 12 * 6 + (14580 + 5140) / 12 * 6 + +- name: LA EZ Save FPG in 2023, one person household treated as two + period: 2023 + absolute_error_margin: 1 + input: + household_size: 1 + state_group_str: CONTIGUOUS_US + in_la: true + output: + ca_la_ez_save_fpg: 19_015 # (13590 + 4720) / 12 * 6 + (14580 + 5140) / 12 * 6 diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_ctc.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_ctc.yaml index e6c3962c217..0803fbbbf12 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_ctc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/or_ctc.yaml @@ -1,12 +1,3 @@ -- name: Was not in effect in 2022. - period: 2022 - input: - state_code: OR - age: 5 - or_agi: 0 - output: - or_ctc: 0 - - name: $1,000 maximum in 2023. period: 2023 input: diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_income_tax_before_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_income_tax_before_credits.yaml index 4c042dc95e5..1c550a4fefb 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_income_tax_before_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_income_tax_before_credits.yaml @@ -25,3 +25,38 @@ # 9.90% * ($300,000 - $250,000) = $4,950 # Total = $346.75 + $749.25 + $20,265 + $4,950 = $26,311 or_income_tax_before_credits: 26_311 + +- name: 2023 single filer with $4000 taxable income + period: 2023 + input: + state_code: OR + or_taxable_income: 4_000 + filing_status: SINGLE + output: + # 4.75% * $4,000 = $190 + or_income_tax_before_credits: 190 + +- name: 2023 joint filer with $10,000 taxable income + period: 2023 + input: + state_code: OR + or_taxable_income: 10_000 + filing_status: JOINT + output: + # 4.75% * $4,100 = $384.75 + # 6.75% * ($10,000-$$8,100) = $128.25 + # Total = $384.75 + $128.25 = $513 + or_income_tax_before_credits: 513 + +- name: 2023 separate filer with $14,000 taxable income + period: 2023 + input: + state_code: OR + or_taxable_income: 14_000 + filing_status: SEPARATE + output: + # 4.75% * $4,050 = $192.375 + # 6.75% * ($10,200 - $4,050) = $415.125 + # 8.75% * ($14,100 - $10,200) = $332.5 + # Total = $192.375 + $415.125 + $332.5 = $28,005.5 + or_income_tax_before_credits: 940 diff --git a/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.py b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.py index dd98231ad2b..644b58a6379 100644 --- a/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.py +++ b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save.py @@ -4,7 +4,7 @@ class ca_la_ez_save(Variable): value_type = float entity = Household - definition_period = YEAR + definition_period = MONTH label = "Los Angeles County EZ Save program" defined_for = "ca_la_ez_save_eligible" @@ -13,5 +13,5 @@ def formula(household, period, parameters): household, period, ["pre_subsidy_electricity_expense"] ) p = parameters(period).gov.local.ca.la.dwp.ez_save - uncapped_amount = p.amount * MONTHS_IN_YEAR + uncapped_amount = p.amount return min_(electricity_expense, uncapped_amount) diff --git a/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_countable_income.py b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_countable_income.py index 62984538a9a..ddbb2098374 100644 --- a/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_countable_income.py +++ b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_countable_income.py @@ -3,7 +3,7 @@ class ca_la_ez_save_countable_income(Variable): value_type = float - entity = SPMUnit + entity = Household definition_period = YEAR label = "Los Angeles County EZ Save program countable income" defined_for = "in_la" diff --git a/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.py b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.py index fcacfed9c0a..493d54976a8 100644 --- a/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.py +++ b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_eligible.py @@ -4,19 +4,13 @@ class ca_la_ez_save_eligible(Variable): value_type = bool entity = Household - definition_period = YEAR + definition_period = MONTH label = "Eligible for the Los Angeles County EZ Save program" defined_for = "in_la" def formula(household, period, parameters): + income = household("ca_la_ez_save_countable_income", period) + fpg = household("ca_la_ez_save_fpg", period) p = parameters(period).gov.local.ca.la.dwp.ez_save.eligibility - income = add(household, period, ["ca_la_ez_save_countable_income"]) - household_size = household("household_size", period) - floored_household_size = max_(p.household_size_floor, household_size) - state_group = household("state_group_str", period) - p_fpg = parameters(period).gov.hhs.fpg - p1 = p_fpg.first_person[state_group] - pn = p_fpg.additional_person[state_group] - fpg = p1 + pn * (floored_household_size - 1) income_limit = fpg * p.fpg_limit_increase return income <= income_limit diff --git a/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_fpg.py b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_fpg.py new file mode 100644 index 00000000000..b2e37a25d67 --- /dev/null +++ b/policyengine_us/variables/gov/local/ca/la/dwp/ez_save/ca_la_ez_save_fpg.py @@ -0,0 +1,28 @@ +from policyengine_us.model_api import * + + +class ca_la_ez_save_fpg(Variable): + value_type = float + entity = Household + label = "Los Angeles County EZ save federal poverty guideline" + unit = USD + documentation = "The federal poverty guideline used to determine LA ez save eligibility." + definition_period = MONTH + defined_for = "in_la" + + def formula(household, period, parameters): + p = parameters(period).gov.local.ca.la.dwp.ez_save.eligibility + household_size = household("household_size", period.this_year) + floored_household_size = max_(p.household_size_floor, household_size) + state_group = household("state_group_str", period.this_year) + year = period.start.year + month = period.start.month + if month >= 7: + instant_str = f"{year}-07-01" + else: + instant_str = f"{year - 1}-07-01" + p_fpg = parameters(instant_str).gov.hhs.fpg + + p1 = p_fpg.first_person[state_group] / MONTHS_IN_YEAR + pn = p_fpg.additional_person[state_group] / MONTHS_IN_YEAR + return p1 + pn * (floored_household_size - 1) diff --git a/setup.py b/setup.py index 5bd287f8288..8cfc318644e 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.716.1", + version="0.718.0", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme,