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PolicyEngine · Apr 4, 2024 · f3f5ed2 · f3f5ed2
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -5,6 +5,55 @@ 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).
 
+## [0.722.2] - 2024-04-04 16:13:37
+
+### Fixed
+
+- Adjust the widow filing status to surviving spouse in the gov.contrib.biden.budget_2025.capital_gains.income_threshold file.
+
+## [0.722.1] - 2024-04-04 03:29:14
+
+### Fixed
+
+- Kentucky tax unit itemizes deductions logic.
+
+## [0.722.0] - 2024-04-02 21:40:33
+
+### Added
+
+- Rename widow to surviving spouse.
+
+## [0.721.1] - 2024-04-02 15:56:44
+
+### Fixed
+
+- Fix Virginia low-income credit calculation.
+- Fix Virginia itemized deduction calculation.
+
+## [0.721.0] - 2024-04-01 22:07:43
+
+### Added
+
+- 2023 Kansas Tax Rules.
+
+## [0.720.0] - 2024-04-01 00:10:04
+
+### Added
+
+- Delaware 2023 income tax parameters.
+
+## [0.719.1] - 2024-04-01 00:02:30
+
+### Fixed
+
+- Add taxable social security to the list of Delaware exclusions.
+
+## [0.719.0] - 2024-03-31 22:26:12
+
+### Added
+
+- 2023 New Mexico Tax Rules.
+
 ## [0.718.0] - 2024-03-29 22:09:50
 
 ### Added
@@ -8022,6 +8071,14 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.722.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.722.1...0.722.2
+[0.722.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.722.0...0.722.1
+[0.722.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.721.1...0.722.0
+[0.721.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.721.0...0.721.1
+[0.721.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.720.0...0.721.0
+[0.720.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.1...0.720.0
+[0.719.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.0...0.719.1
+[0.719.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.718.0...0.719.0
 [0.718.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.717.0...0.718.0
 [0.717.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.2...0.717.0
 [0.716.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.1...0.716.2

diff --git a/CONTRIBUTING.md b/CONTRIBUTING.md
@@ -143,11 +143,11 @@ One common breakdown is to break down by **`filing_status`**. If you decided to
 
 * `SINGLE`
 * `SEPARATE`
-* `WIDOW`
+* `SURVIVING_SPOUSE`
 * `HEAD_OF_HOUSEHOLD`
 * `JOINT`
 
-Sometimes, the document that you refer to (e.g. tax instruction) does not specify all five statuses. In that case, you can let the `WIDOW` cases to be the same as the `JOINT` case.
+Sometimes, the document that you refer to (e.g. tax instruction) does not specify all five statuses. In that case, you can let the `SURVIVING_SPOUSE` cases to be the same as the `JOINT` case.
 
 PolicyEngine defines parameters as yaml files, which specify the values as of certain dates, as well as metadata on the units and reference(s).
 

diff --git a/changelog.yaml b/changelog.yaml
@@ -6844,3 +6844,45 @@
     added:
     - Include the ky_cdcc to the net income tree.
   date: 2024-03-29 22:09:50
+- bump: minor
+  changes:
+    added:
+    - 2023 New Mexico Tax Rules.
+  date: 2024-03-31 22:26:12
+- bump: patch
+  changes:
+    fixed:
+    - Add taxable social security to the list of Delaware exclusions.
+  date: 2024-04-01 00:02:30
+- bump: minor
+  changes:
+    added:
+    - Delaware 2023 income tax parameters.
+  date: 2024-04-01 00:10:04
+- bump: minor
+  changes:
+    added:
+    - 2023 Kansas Tax Rules.
+  date: 2024-04-01 22:07:43
+- bump: patch
+  changes:
+    fixed:
+    - Fix Virginia low-income credit calculation.
+    - Fix Virginia itemized deduction calculation.
+  date: 2024-04-02 15:56:44
+- bump: minor
+  changes:
+    added:
+    - Rename widow to surviving spouse.
+  date: 2024-04-02 21:40:33
+- bump: patch
+  changes:
+    fixed:
+    - Kentucky tax unit itemizes deductions logic.
+  date: 2024-04-04 03:29:14
+- bump: patch
+  changes:
+    fixed:
+    - Adjust the widow filing status to surviving spouse in the gov.contrib.biden.budget_2025.capital_gains.income_threshold
+      file.
+  date: 2024-04-04 16:13:37
diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/loss.py b/policyengine_us/data/datasets/cps/enhanced_cps/loss.py
@@ -306,7 +306,9 @@ def generate_model_variables(
     # Tax return counts by filing status
 
     filing_status = (
-        simulation.calculate("filing_status").replace("WIDOW", "JOINT").values
+        simulation.calculate("filing_status")
+        .replace("SURVIVING_SPOUSE", "JOINT")
+        .values
     )
     for filing_status_value in [
         "SINGLE",

diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py
@@ -8,7 +8,6 @@
 
 
 def main():
-
     CalibratedPUFExtendedCPS_2022().generate()
 
     for file in STORAGE_FOLDER.glob("*.csv.gz"):

diff --git a/policyengine_us/parameters/gov/contrib/biden/budget_2025/capital_gains/income_threshold.yaml b/policyengine_us/parameters/gov/contrib/biden/budget_2025/capital_gains/income_threshold.yaml
@@ -18,5 +18,5 @@ SEPARATE:
   2024-01-01: 500_000 
 HEAD_OF_HOUSEHOLD:
   2024-01-01: 1_000_000 
-WIDOW:
+SURVIVING_SPOUSE:
   2024-01-01: 1_000_000 
diff --git a/...e_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml b/...e_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2020-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2020-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 0
diff --git a/...meters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml b/...meters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2020-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2020-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2020-01-01: 0
diff --git a/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml b/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/amount.yaml
@@ -19,7 +19,7 @@ JOINT:
     2000-01-01: 0
   metadata:
     label: WFTCA joint filer amount
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2000-01-01: 0
   metadata:

diff --git a/...parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml b/...parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml
@@ -19,7 +19,7 @@ JOINT:
     2000-01-01: 0
   metadata:
     label: WFTCA joint filer phase-out threshold
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2000-01-01: 0
   metadata:

diff --git a/policyengine_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml b/policyengine_us/parameters/gov/contrib/dc_kccatc/phase_out/threshold.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2000-01-01: 0
 HEAD_OF_HOUSEHOLD:
   2000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   2000-01-01: 0
 metadata:
   breakdown: filing_status

diff --git a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/agi_limit/amount.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD

diff --git a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/end.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD

diff --git a/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml b/policyengine_us/parameters/gov/contrib/ubi_center/basic_income/phase_out/threshold.yaml
@@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
 SEPARATE:
   0000-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
 metadata:
   unit: currency-USD

diff --git a/policyengine_us/parameters/gov/irs/ald/loss/capital/max.yaml b/policyengine_us/parameters/gov/irs/ald/loss/capital/max.yaml
@@ -16,5 +16,5 @@ SEPARATE:
   2010-01-01: 1_500
 HEAD_OF_HOUSEHOLD:
   2010-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2010-01-01: 3_000
diff --git a/policyengine_us/parameters/gov/irs/ald/loss/max.yaml b/policyengine_us/parameters/gov/irs/ald/loss/max.yaml
@@ -62,7 +62,7 @@ SINGLE:
     2023-01-01: 289_000
     2024-01-01: 305_000
     2027-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2018-01-01: 500_000

diff --git a/policyengine_us/parameters/gov/irs/ald/misc/max_business_losses.yaml b/policyengine_us/parameters/gov/irs/ald/misc/max_business_losses.yaml
@@ -29,7 +29,7 @@ SINGLE:
     2019-01-01: 255_000.0
     2026-01-01: 283_535.22
     2027-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2018-01-01: 500_000.0

diff --git a/policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml b/policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml
@@ -88,7 +88,7 @@ thresholds:
         2022-01-01: 41_675
         2023-01-01: 44_625
         2024-01-01: 47_025
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 72_500
         2014-01-01: 73_800
@@ -159,7 +159,7 @@ thresholds:
         2022-01-01: 459_750
         2023-01-01: 492_300
         2024-01-01: 518_900
-    WIDOW:
+    SURVIVING_SPOUSE:
       values:
         2013-01-01: 450_000
         2014-01-01: 457_600

diff --git a/policyengine_us/parameters/gov/irs/capital_gains/loss_limit.yaml b/policyengine_us/parameters/gov/irs/capital_gains/loss_limit.yaml
@@ -12,5 +12,5 @@ SEPARATE:
   2013-01-01: 1_500
 SINGLE:
   2013-01-01: 3_000
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 3_000
diff --git a/policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml b/policyengine_us/parameters/gov/irs/credits/clean_vehicle/new/eligibility/income_limit.yaml
@@ -12,7 +12,7 @@ metadata:
 JOINT:
   0000-01-01: .inf
   2023-01-01: 300_000
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: .inf
   2023-01-01: 300_000
 HEAD_OF_HOUSEHOLD:

diff --git a/policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml b/policyengine_us/parameters/gov/irs/credits/clean_vehicle/used/eligibility/income_limit.yaml
@@ -12,7 +12,7 @@ metadata:
 JOINT:
   0000-01-01: .inf
   2023-01-01: 150_000
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: .inf
   2023-01-01: 150_000
 HEAD_OF_HOUSEHOLD:

diff --git a/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/arpa/threshold.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   0000-01-01: 75_000
 HEAD_OF_HOUSEHOLD:
   0000-01-01: 112_500
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 150_000
 metadata:
   unit: currency-USD

diff --git a/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/ctc/phase_out/threshold.yaml
@@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD:
   2013-01-01: 75_000
   2018-01-01: 200_000
   2026-01-01: 75_000
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 75_000
   2018-01-01: 400_000
   2026-01-01: 75_000

diff --git a/policyengine_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml b/policyengine_us/parameters/gov/irs/credits/elderly_or_disabled/phase_out.yaml
@@ -12,7 +12,7 @@ threshold:
   HEAD_OF_HOUSEHOLD:
     values:
       2010-01-01: 7_500
-  WIDOW:
+  SURVIVING_SPOUSE:
     values:
       2010-01-01: 7_500
   metadata:

diff --git a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/length.yaml
@@ -5,7 +5,7 @@ JOINT:
   0000-01-01: 10_000
 HEAD_OF_HOUSEHOLD:
   0000-01-01: 7_500
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 5_000
 SEPARATE:
   0000-01-01: 5_000

diff --git a/...engine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml b/...engine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2021-01-01: 112_500
   2022-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2021-01-01: 75_000
   2022-01-01: 0

diff --git a/...yengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml b/...yengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2020-01-01: 112_500
   2021-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2020-01-01: 75_000
   2021-01-01: 0

diff --git a/...ngine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml b/...ngine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml
@@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD:
   0000-01-01: 0
   2020-01-01: 112_500
   2021-01-01: 0
-WIDOW:
+SURVIVING_SPOUSE:
   0000-01-01: 0
   2020-01-01: 75_000
   2021-01-01: 0

diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml
@@ -7,7 +7,7 @@ SEPARATE:
   2018-01-01: 500_000
 HEAD_OF_HOUSEHOLD:
   2018-01-01: 1_000_000
-WIDOW:
+SURVIVING_SPOUSE:
   2018-01-01: 1_000_000
 metadata:
   breakdown: filing_status

diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/limitation/applicable_amount.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/limitation/applicable_amount.yaml
@@ -67,7 +67,7 @@ HEAD_OF_HOUSEHOLD:
   2032-01-01: 420_150
   2033-01-01: 428_550
   2034-01-01: 437_150
-WIDOW:
+SURVIVING_SPOUSE:
   2013-01-01: 300_000
   2014-01-01: 305_050
   2015-01-01: 309_900

diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/reduction/agi_threshold.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/reduction/agi_threshold.yaml
@@ -27,7 +27,7 @@ HEAD_OF_HOUSEHOLD:
   2015-01-01: 154_950
   2016-01-01: 155_650
   2017-01-01: 156_900
-WIDOW:
+SURVIVING_SPOUSE:
   2009-01-01: 166_800
   2013-01-01: 150_000
   2014-01-01: 152_525

diff --git a/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml b/policyengine_us/parameters/gov/irs/deductions/itemized/salt_and_real_estate/cap.yaml
@@ -44,7 +44,7 @@ SINGLE:
     2018-01-01: 10_000
     2019-01-01: 10_000
     2026-01-01: .inf
-WIDOW:
+SURVIVING_SPOUSE:
   values:
     2013-01-01: .inf
     2014-01-01: .inf
Original file line number	Diff line number	Diff line change
Expand Up		@@ -8,7 +8,6 @@


		def main():

		CalibratedPUFExtendedCPS_2022().generate()

		for file in STORAGE_FOLDER.glob("*.csv.gz"):
Expand Down