Merge pull request #3872 from jialyu0411/jialyu0411/issue3871

Add 2023 Oregon tax rules
PolicyEngine · Mar 27, 2024 · 5aa6dbc · 5aa6dbc
2 parents 76f9de0 + 74465eb
commit 5aa6dbc
Show file tree

Hide file tree

Showing 47 changed files with 247 additions and 43 deletions.
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Oregon 2023 parameter values. 
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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
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
@@ -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
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
@@ -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
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
@@ -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
diff --git a/...ers/gov/states/or/tax/income/credits/exemption/income_limit/disabled_child_dependent.yaml b/...ers/gov/states/or/tax/income/credits/exemption/income_limit/disabled_child_dependent.yaml
@@ -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
diff --git a/...engine_us/parameters/gov/states/or/tax/income/credits/exemption/income_limit/regular.yaml b/...engine_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/...parameters/gov/states/or/tax/income/credits/exemption/income_limit/severely_disabled.yaml b/...parameters/gov/states/or/tax/income/credits/exemption/income_limit/severely_disabled.yaml
@@ -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
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
@@ -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
@@ -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
@@ -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/...ine_us/parameters/gov/states/or/tax/income/credits/retirement_income/age_eligibility.yaml b/...ine_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
@@ -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/...ne_us/parameters/gov/states/or/tax/income/credits/retirement_income/income_threshold.yaml b/...ne_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/...cyengine_us/parameters/gov/states/or/tax/income/credits/retirement_income/percentage.yaml b/...cyengine_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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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
@@ -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/