From e83e4a6065f8e641d98c23a05eebeb6069e8963a Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Fri, 15 Dec 2023 15:46:33 +0000 Subject: [PATCH 01/29] Fixes variables --- .../de_personal_credit.py | 20 +++++++++++++++++++ 1 file changed, 20 insertions(+) create mode 100644 policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py diff --git a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py new file mode 100644 index 00000000000..65132460f68 --- /dev/null +++ b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py @@ -0,0 +1,20 @@ +from policyengine_us.model_api import * + + +class de_income_tax_before_non_refundable_credits(Variable): + value_type = float + entity = TaxUnit + label = "Delaware personal income tax before refundable credits for combined separate filing status" + unit = USD + definition_period = YEAR + defined_for = StateCode.DE + + def formula(tax_unit, period, parameters): + p = parameters(period).gov.states.de.tax.income.credits + exemptions_count = tax_unit("exemptions_count", period) + # The instruction says If you are married and filing a combined separate return (Filing Status 4), + # split the total between Columns A and B in increments of $110. + # for example, if a tax unit has a head, a spouse and a child, + # the total between column A and column B would be 110 * 3 =330 + # then what will the split result be ? + return p.personal_credits.personal * exemptions_count \ No newline at end of file From 1f3831f5c1b5e8d4681a259bd2781027f614130b Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Thu, 21 Mar 2024 06:04:04 +0000 Subject: [PATCH 02/29] Add 2023 Delaware Tax Rules Fixes #4172 --- changelog_entry.yaml | 1 + .../data/datasets/cps/enhanced_cps/run_calibration.py | 1 - .../gov/states/de/tax/income/credits/cdcc/match.yaml | 3 +++ .../gov/states/de/tax/income/credits/eitc/non_refundable.yaml | 2 ++ .../gov/states/de/tax/income/credits/eitc/refundable.yaml | 2 ++ .../states/de/tax/income/credits/personal_credits/aged.yaml | 2 ++ .../de/tax/income/credits/personal_credits/personal.yaml | 2 ++ .../income/deductions/standard/additional/age_threshold.yaml | 2 ++ .../de/tax/income/deductions/standard/additional/amount.yaml | 2 ++ .../gov/states/de/tax/income/deductions/standard/amount.yaml | 2 ++ .../elderly_or_disabled/eligibility/age_threshold.yaml | 4 +++- .../exclusions/elderly_or_disabled/eligibility/agi_limit.yaml | 2 ++ .../elderly_or_disabled/eligibility/earned_income_limit.yaml | 2 ++ .../income/subtractions/exclusions/pension/age_threshold.yaml | 2 ++ .../income/subtractions/exclusions/pension/cap/amount.yaml | 2 ++ .../income/subtractions/exclusions/pension/cap/military.yaml | 2 ++ 16 files changed, 31 insertions(+), 2 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..8b137891791 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1 @@ + diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py index 6ba4ad74b2c..7db6253593f 100644 --- a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py +++ b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py @@ -8,7 +8,6 @@ def main(): - CalibratedPUFExtendedCPS_2022().generate() for file in STORAGE_FOLDER.glob("*.csv.gz"): diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml index 1ae18ffa69f..edfec609522 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml @@ -5,6 +5,9 @@ metadata: reference: - title: "Del. Code tit. 30 § 1114" href: https://casetext.com/statute/delaware-code/title-30-state-taxes/part-ii-income-inheritance-and-estate-taxes/chapter-11-personal-income-tax/subchapter-ii-resident-individuals/section-1114-child-care-and-dependent-care-expense-credit + - title: Delaware Individual Income Tax Return Page 9 Line 30 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=9 + unit: /1 period: year label: Delaware federal CDCC match diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml index b531148d737..a0625d17d25 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/non_refundable.yaml @@ -9,3 +9,5 @@ metadata: href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - § 1111 href: https://delcode.delaware.gov/title30/c011/sc02/index.html + - title: Delaware Individual Income Tax Return Page 10 Line 33 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=10 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml index 4be64599e82..5e5b65b0a66 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/eitc/refundable.yaml @@ -9,3 +9,5 @@ metadata: href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - § 1111 href: https://delcode.delaware.gov/title30/c011/sc02/index.html + - title: Delaware Individual Income Tax Return Page 10 Line 33 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=10 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml index 10633d6fb76..77548cd9cbf 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml @@ -13,6 +13,8 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8 - title: Delaware Code Online Chapter 11 § 1110(b)(2) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110 + - title: Delaware Individual Income Tax Return Page 3 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3 brackets: - threshold: 2021-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml index 206365157f8..8a590e00c14 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/personal.yaml @@ -9,6 +9,8 @@ metadata: href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=8 - title: The Delaware Code Online - Title 30 - Chapter 11 - Subchapter II - Personal Credits - § 1110(b)(1) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110 + - title: Delaware Individual Income Tax Return Page 8 Line 26a + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=8 label: Delaware personal credits amount unit: currency-USD period: year diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml index f77061b82bf..c62612ad6d9 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/age_threshold.yaml @@ -12,3 +12,5 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8 - title: Delaware Code Online Chapter § 1108(b)(2) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1108 + - title: Delaware Individual Income Tax Return Page 3 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml index 57c0ede2bce..aa88043818e 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/additional/amount.yaml @@ -12,3 +12,5 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8 - title: Delaware Code Online Chapter § 1108(b) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1108 + - title: Delaware Individual Income Tax Return Page 3 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml index a20c8b57c9c..a1caccb57a7 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml @@ -5,6 +5,8 @@ metadata: href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=7 - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1109 - (a) - (3) href: https://delcode.delaware.gov/title30/c011/sc02/index.html + - title: Delaware Individual Income Tax Return Page 8 Line 19a + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=8 label: Delaware Standard Deduction unit: currency-USD period: year diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml index e671a560b03..3b46c50c1cf 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml @@ -4,10 +4,12 @@ values: metadata: reference: - title: "Delaware individual income tax instructions for 2022 Page 7 Line 11" - href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7 + href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY21_2022-01_Instructions.pdf#page=7 - title: "Delaware individual income tax instructions for 2021 Page 7 Line 11" href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7 - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106 + - title: Delaware Individual Income Tax Return Page 7 Line 11 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7 unit: year label: Delaware aged or disabled exclusion age threshold diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml index d25b24091a8..f885b1098cb 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml @@ -17,6 +17,8 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7 - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106 + - title: Delaware Individual Income Tax Return Page 7 Line 11 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7 unit: year label: Delaware aged or disabled exclusion subtraction adjusted gross income limit breakdown: diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml index 1535e5d40fb..51a47f041ae 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml @@ -17,6 +17,8 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=7 - title: Delaware State Taxes, Part II, Chapter 11, Subchapter 2, § 1106. Modifications,(b), (2) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1106 + - title: Delaware Individual Income Tax Return Page 7 Line 11 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=7 period: year unit: currency-USD breakdown: diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml index e5e6ca789af..364669618b5 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/age_threshold.yaml @@ -21,3 +21,5 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=6 - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3) href: https://delcode.delaware.gov/title30/c011/sc02/index.html + - title: Delaware Individual Income Tax Return Page 6 Line 6 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml index 9ceef31b947..3cddccb7510 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/amount.yaml @@ -21,3 +21,5 @@ metadata: href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=6 - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3) href: https://delcode.delaware.gov/title30/c011/sc02/index.html + - title: Delaware Individual Income Tax Return Page 6 Line 6 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml index a94016603c0..ed0606b840f 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/pension/cap/military.yaml @@ -13,3 +13,5 @@ metadata: href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY22_2022-02_Instructions.pdf#page=6 - title: The Delaware Code - Title 30 - Chapter 11 - Subchapter II - § 1106 - (b) - (3) href: https://delcode.delaware.gov/title30/c011/sc02/index.html + - title: Delaware Individual Income Tax Return Page 6 Line 6 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=6 From 013af0b87b45ca0a2a569e5070cbe4463e1e1496 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Thu, 21 Mar 2024 06:07:28 +0000 Subject: [PATCH 03/29] update delaware 2023 parameter --- changelog_entry.yaml | 5 ++++- 1 file changed, 4 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 8b137891791..741a9cab7b0 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1 +1,4 @@ - +- bump: minor + changes: + added: + - update Delaware 2023 tax parameters From 1f43e3a91ad018e96d308cae1224875fb61e7153 Mon Sep 17 00:00:00 2001 From: "Shuyu Zhan (Stella)" <94806484+shuyu7zhan@users.noreply.github.com> Date: Sun, 24 Mar 2024 16:40:07 +0000 Subject: [PATCH 04/29] Add 2023 Kansas Tax Rules Fixes #4176 --- changelog_entry.yaml | 4 ++++ .../ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml | 2 ++ .../gov/states/ks/tax/income/credits/cdcc_fraction.yaml | 2 ++ .../gov/states/ks/tax/income/credits/eitc_fraction.yaml | 2 ++ .../ks/tax/income/credits/food_sales_tax/agi_limit.yaml | 4 +++- .../states/ks/tax/income/credits/food_sales_tax/amount.yaml | 2 ++ .../ks/tax/income/credits/food_sales_tax/child_age.yaml | 2 ++ .../ks/tax/income/credits/food_sales_tax/min_adult_age.yaml | 2 ++ .../ks/tax/income/credits/nonrefundable_after_eitc.yaml | 2 ++ .../ks/tax/income/credits/nonrefundable_before_eitc.yaml | 2 ++ .../gov/states/ks/tax/income/credits/refundable.yaml | 2 ++ .../states/ks/tax/income/deductions/standard/base_amount.yaml | 2 ++ .../ks/tax/income/deductions/standard/extra_amount.yaml | 2 ++ .../gov/states/ks/tax/income/exemptions/amount.yaml | 2 ++ .../parameters/gov/states/ks/tax/income/rates/joint.yaml | 2 ++ .../parameters/gov/states/ks/tax/income/rates/other.yaml | 4 +++- .../gov/states/ks/tax/income/rates/zero_tax_threshold.yaml | 2 ++ 17 files changed, 38 insertions(+), 2 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..344564a8fa3 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: minor + changes: + added: + - 2023 Kansas Tax Rules. diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml index 59eabede37d..916a2996c96 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml @@ -11,6 +11,8 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pd#page=11 - title: Kansas 2022 Statute | Article 32 | §79-32,271(c)(xviii) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0117_section/079_032_0117_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml index 12092d4c4f7..3344bcdfc2a 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml @@ -13,6 +13,8 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8 - title: Kansas 2022 Statute | Article 32 | §79-32,111c. href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0111c_section/079_032_0111c_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml index 9967873eada..a60271edc07 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml @@ -12,6 +12,8 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8 - title: Kansas 2022 Statute | Article 32 | §79-32,205 href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0205_section/079_032_0205_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml index b430a2493bc..bda5e0e297a 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml @@ -11,5 +11,7 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf - - title: Kansas 2021 Statute Article 32 §79-32,271 + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5 + - title: Kansas 2021 Statute Article 32 §79-32,271 href: http://www.kslegislature.org/li_2022/b2021_22/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml index a25e2f0391c..50b6f977b5f 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml @@ -9,5 +9,7 @@ metadata: reference: - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5 - title: Kansas 2022 Statute Article 32 §79-32,271(d) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml index cbb8dce1412..6ce3395f05d 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/child_age.yaml @@ -10,6 +10,8 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5 - title: Kansas 2022 Statute | Article 32 | §79-32,271(d) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml index becacf9a7c2..6d7193c3be6 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/min_adult_age.yaml @@ -10,6 +10,8 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5 - title: Kansas 2022 Statute | Article 32 | §79-32,271(c) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml index 0f1b2611439..718c7ad6aa2 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_after_eitc.yaml @@ -11,5 +11,7 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8 - title: Kansas 2022 Statute | Article 32 | §79-32,271 (e) href: http://kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml index 801e5501d94..e27f9d1d5ee 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml @@ -11,5 +11,7 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8 - title: Kansas 2022 Statute | Article 32 | §79-32,111c href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0111c_section/079_032_0111c_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml index 7d78a52629d..70d4b310b27 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/refundable.yaml @@ -11,3 +11,5 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8 diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml index 767a762123e..159c250a105 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf#page=6 + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=6 - title: Kansas 2022 Statute Article 32 §79-32,119(c) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0119_section/079_032_0119_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml index cf76a123a9b..c882b4827ad 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf - title: Kansas 2022 Statute Article 32 §79-32,119(b) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0119_section/079_032_0119_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml index 8df76ec62f4..0a7f26674e2 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/amount.yaml @@ -11,3 +11,5 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml index 71231a6921a..23e8aa3f621 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml @@ -22,5 +22,7 @@ metadata: reference: - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32 - title: Kansas 2022 Statute Article 32 §79-32,110_k href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml index 3df1526017e..33ab528e6b4 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml @@ -22,5 +22,7 @@ metadata: reference: - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf - - title: Kansas 2022 Statute Article 32 §79-32,110_k + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32 + - title: Kansas 2022 Statute Article 32 §79-32,110_k href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml index 14af9c82f19..96771b2258f 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml @@ -10,6 +10,8 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip21.pdf - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf + - title: 2023 Form K-40 instructions + href: https://www.ksrevenue.gov/pdf/ip23.pdf - title: Kansas 2022 Statute | Article 32 | §79-32,110_(e) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/ From 2dabefc5d3a4ab94066584bee49ae477483a309b Mon Sep 17 00:00:00 2001 From: "Shuyu Zhan (Stella)" <94806484+shuyu7zhan@users.noreply.github.com> Date: Mon, 25 Mar 2024 21:54:42 +0000 Subject: [PATCH 05/29] Add 2023 Kansas Tax Rules Fixes #4176 --- .../ks/tax/income/credits/food_sales_tax/agi_limit.yaml | 2 +- .../parameters/gov/states/ks/tax/income/rates/other.yaml | 4 ++-- 2 files changed, 3 insertions(+), 3 deletions(-) diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml index bda5e0e297a..6713f1b41f9 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml @@ -13,5 +13,5 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip22.pdf - title: 2023 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5 - - title: Kansas 2021 Statute Article 32 §79-32,271 + - title: Kansas 2021 Statute Article 32 §79-32,271 href: http://www.kslegislature.org/li_2022/b2021_22/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/ diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml index 33ab528e6b4..95736f13490 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml @@ -22,7 +22,7 @@ metadata: reference: - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf - - title: 2023 Form K-40 instructions + - title: 2023 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32 - - title: Kansas 2022 Statute Article 32 §79-32,110_k + - title: Kansas 2022 Statute Article 32 §79-32,110_k href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/ From c865287247634817518d2205fc9883332d07f75f Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Mon, 25 Mar 2024 18:45:48 -0400 Subject: [PATCH 06/29] Update policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml --- .../states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml index 916a2996c96..3140a35496d 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml @@ -12,7 +12,7 @@ metadata: - title: 2022 Form K-40 instructions href: https://www.ksrevenue.gov/pdf/ip22.pdf - title: 2023 Form K-40 instructions - href: https://www.ksrevenue.gov/pdf/ip23.pd#page=11 + href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=11 - title: Kansas 2022 Statute | Article 32 | §79-32,271(c)(xviii) href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0117_section/079_032_0117_k/ From 6ebadc6cb882d247efbdab05a4b564a892bf7242 Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Tue, 26 Mar 2024 04:42:39 +0000 Subject: [PATCH 07/29] Fixes parameters --- changelog_entry.yaml | 1 + .../tax/income/credits/cdcc/age_eligible.yaml | 2 ++ .../nm/tax/income/credits/cdcc/divisor.yaml | 2 ++ .../income/credits/cdcc/full_time_hours.yaml | 3 +++ .../credits/cdcc/max_amount/per_child.yaml | 2 ++ .../income/credits/cdcc/max_amount/total.yaml | 2 ++ .../nm/tax/income/credits/cdcc/rate.yaml | 2 ++ .../nm/tax/income/credits/ctc/amount.yaml | 2 ++ .../credits/eitc/eligibility/age/min.yaml | 2 ++ .../nm/tax/income/credits/eitc/match.yaml | 2 ++ .../age_eligibility.yaml | 2 ++ .../amount.yaml | 2 ++ .../min_expenses.yaml | 2 ++ .../deductions/certain_dependents/amount.yaml | 2 ++ .../head_of_household.yaml | 4 +++- .../medical_care_expense/joint.yaml | 4 +++- .../medical_care_expense/separate.yaml | 4 +++- .../medical_care_expense/single.yaml | 4 +++- .../medical_care_expense/widow.yaml | 4 +++- .../net_capital_gains/capped_element.yaml | 2 ++ .../uncapped_element_percent.yaml | 2 ++ .../blind_and_aged/age_threshold.yaml | 2 ++ .../blind_and_aged/head_of_household.yaml | 4 +++- .../exemptions/blind_and_aged/joint.yaml | 4 +++- .../exemptions/blind_and_aged/separate.yaml | 4 +++- .../exemptions/blind_and_aged/single.yaml | 4 +++- .../exemptions/blind_and_aged/widow.yaml | 4 +++- .../hundred_year/age_eligibility.yaml | 4 +++- .../low_and_middle_income/income_limit.yaml | 2 ++ .../low_and_middle_income/max_amount.yaml | 2 ++ .../reduction/income_threshold.yaml | 2 ++ .../low_and_middle_income/reduction/rate.yaml | 2 ++ .../social_security_income/income_limit.yaml | 2 ++ .../age_eligibility.yaml | 4 +++- .../amount.yaml | 2 ++ .../min_expenses.yaml | 2 ++ .../nm/tax/income/main/head_of_household.yaml | 2 ++ .../gov/states/nm/tax/income/main/joint.yaml | 4 +++- .../states/nm/tax/income/main/separate.yaml | 2 ++ .../gov/states/nm/tax/income/main/single.yaml | 2 ++ .../gov/states/nm/tax/income/main/widow.yaml | 2 ++ .../other_deductions_and_exemptions.yaml | 2 ++ .../low_income/amount/five_exemptions.yaml | 21 +++++++++++++++++ .../low_income/amount/four_exemptions.yaml | 22 ++++++++++++++++++ .../low_income/amount/one_exemption.yaml | 22 ++++++++++++++++++ .../low_income/amount/six_exemptions.yaml | 23 +++++++++++++++++++ .../low_income/amount/three_exemptions.yaml | 22 ++++++++++++++++++ .../low_income/amount/two_exemptions.yaml | 22 ++++++++++++++++++ .../income/rebates/low_income/divisor.yaml | 2 ++ .../rebates/low_income/exemptions/aged.yaml | 2 ++ .../rebates/low_income/exemptions/blind.yaml | 2 ++ .../rebates/property_tax/age_eligibility.yaml | 2 ++ .../property_tax/income_threshold.yaml | 2 ++ .../rebates/property_tax/max_amount.yaml | 2 ++ .../max_property_tax_liability.yaml | 2 ++ .../rebates/property_tax/rent_rate.yaml | 2 ++ .../de_personal_credit.py | 8 +++---- 57 files changed, 249 insertions(+), 17 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..8b137891791 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1 @@ + diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml index bdfc32a6384..d5ad8738c71 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/age_eligible.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (1) href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA + - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=85 - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=73 - title: 2021 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml index 0c9d4540ba7..0c061b6e11e 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/divisor.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (1) href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA + - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=84 - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72 - title: 2021 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml index 05539d5227e..5552077da8a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/full_time_hours.yaml @@ -9,6 +9,9 @@ metadata: - title: New Mexico Statetus Annotated 1978, 7-2-18.1. part G (2) href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA # Tax Form references only the calculation that derives the annual gross income. + - title: 2023 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=84 + # Tax Form references only the calculation that derives the annual gross income. - title: 2022 New Mexico Income Tax Form Intructions SECTION V, New Mexico Child Day Care Credit. href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72 # Tax Form references only the calculation that derives the annual gross income. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml index c646a9931d5..9b080d06c73 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/per_child.yaml @@ -7,6 +7,8 @@ metadata: reference: - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-18.1. (C) Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA + - title: 2023 New Mexico Income Tax Form Intructions Page RC-9 Line 22 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86 - title: 2022 New Mexico Income Tax Form Intructions Page RC-9 Line 22 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=64 - title: 2021 New Mexico Income Tax Form Intructions Page RC-9 Line 22 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml index 93b643db228..9aad681ad8b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/max_amount/total.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-18.1. (C) Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA + - title: 2023 New Mexico Income Tax Form Intructions Page RC-9 Line 22 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86 - title: 2022 New Mexico Income Tax Form Intructions Page RC-9 Line 22 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=72 - title: 2021 New Mexico Income Tax Form Intructions Page RC-9 Line 22 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml index 6391dd13acd..88f185402eb 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/rate.yaml @@ -7,6 +7,8 @@ metadata: reference: - title: New Mexico Administrative Code, § 3.3.13.9 - CREDIT FOR EXPENSES FOR DEPENDENT CHILD DAY CARE NECESSARY TO ENABLE GAINFUL EMPLOYMENT TO PREVENT INDIGENCY href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503752/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDsfAEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA + - title: 2023 New Mexico Income Tax Form Intructions Page RC-9 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=86 - title: 2022 New Mexico Income Tax Form Intructions Page RC-7 SECTION V href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=66 - title: 2021 New Mexico Income Tax Form Intructions Page RC-6 Section V diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml index 9dc903b3c54..a5003c49bb1 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/ctc/amount.yaml @@ -9,6 +9,8 @@ metadata: href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503818/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcHYQEoANMmylCEAIqJCuAJ7QA5BskRCYXAiUr1WnXoMgAynlIAhdQCUAogBknANQCCAOQDCTyVIwACNoUnZxcSA - 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Refundable Medical Care Credit for Persons 65 or Older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=87 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml index 5f8ddf424af..41af4b7cc35 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/amount.yaml @@ -10,3 +10,5 @@ metadata: href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503776/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDswgGwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - title: Tax Form Instructions Page RC-10 LINE 23. 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Refundable Medical Care Credit for Persons 65 or Older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=87 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml index 1119a44407e..ff7117bcacd 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/credits/unreimbursed_medical_care_expense/min_expenses.yaml @@ -10,3 +10,5 @@ metadata: href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503776/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgDswgGwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=65 + - title: Tax Form Instructions Page RC-10 LINE 23. Refundable Medical Care Credit for Persons 65 or Older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=87 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml index 377ab9ff71e..092e29d6ecb 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 New Mexico personal income tax form packet PIT-1-24 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=30 - title: New Mexico Statutes, Chapter 7 - Taxation, 7-2-39. Deduction from net income for certain dependents. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503892/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcATgBMASgA0ybKUIQAiokK4AntADkW6REJhcCFWs069BoyADKeUgCFNAJQCiAGRcA1AIIA5AMIu0qRgAEbQpOySkkA diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml index f5efc3e17e4..47deb296ecc 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/head_of_household.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml index 7baeb2cdccf..61fe68aa6c8 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/joint.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml index b7a108517a7..552e528b9ea 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/separate.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml index 3a072fa3b64..d5d93548781 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/single.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml index 1893fb11214..997bd0a42e5 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/medical_care_expense/widow.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-35. DEDUCTION - UNREIMBURSED OR UNCOMPENSATED MEDICAL CARE EXPENSES href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=249 - - title: Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction + - title: 2022 Tax Form Instructions Page PIT-1-26 LINE 16. Medical Care Expense Deduction href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=31 + - title: 2023 Tax Form Instructions Page PIT-1-27 LINE 16. Medical Care Expense Deduction + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=33 - title: 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503888/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml index f34c8fc63c6..7ab206d95f5 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/capped_element.yaml @@ -17,6 +17,8 @@ metadata: reference: - title: 2022 New Mexico personal income tax form packet ADJ-6 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 Tax Form Instructions Page PIT-1-26 LINE 15. Total Deductions and Exemptions from Federal Income + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=32 - title: New Mexico Statutes, 7-2-34. Deduction; net capital gain income. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503882/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcwgEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml index 272d0d8749d..5fece5410ff 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/net_capital_gains/uncapped_element_percent.yaml @@ -7,5 +7,7 @@ metadata: reference: - title: 2022 New Mexico personal income tax form packet ADJ-6 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 Tax Form Instructions Page PIT-1-26 LINE 15. Total Deductions and Exemptions from Federal Income + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=32 - title: New Mexico Statutes, 7-2-34. Deduction; net capital gain income. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503882/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgAcwgEwBKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml index 177c77f82c3..df78d42ad07 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/age_threshold.yaml @@ -8,6 +8,8 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 + - title: 2023 Personal Income Tax Form Packet ADJ-5. LINE 13 EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=52 - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml index 4feddaf07ac..e84403e5d2b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/head_of_household.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml index e89fae0eff8..16d2d334465 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/joint.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml index 1ca47d9a996..e73ca28ad5a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/separate.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml index bcbef46b2c7..8f1f5b74fea 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/single.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml index 8573eb1313a..86bd9be5060 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/blind_and_aged/widow.yaml @@ -7,8 +7,10 @@ metadata: reference: - title: 7-2-5.2. EXEMPTION--INCOME OF PERSONS SIXTY-FIVE AND OLDER OR BLIND href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=34 - - title: Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + - title: 2022 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=50 + - title: 2023 Tax Form Instructions Page ADJ-5 TABLE 1. Exemptions for Persons 65 or Older or Blind + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: 7-2-5.2. Exemption; income of persons sixty-five and older or blind href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503666/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsogJQAaZNlKEIARUSFcAT2gBydRIiEwuBIuVrN23fpABlPKQBCagEoBRADKOAagEEAcgGFHE0jAAI2hSdjExIA brackets: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml index b1a4955865a..17d61a35cbf 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/hundred_year/age_eligibility.yaml @@ -8,5 +8,7 @@ metadata: reference: - title: 7-2-5.7. Exemption; income of individuals one hundred years of age or older. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503675/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsAdj4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - - title: Tax Form Instructions PIT-1-9 + - title: 2022 Tax Form Instructions PIT-1-9 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=29 + - title: 2023 Tax Form Instructions PIT-1-26 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml index 6d60fc32592..89792bc7d3e 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml @@ -6,6 +6,8 @@ metadata: breakdown: - filing_status reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml index 4cae27297a2..6df8b127f87 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/max_amount.yaml @@ -5,6 +5,8 @@ metadata: unit: currency-USD label: New Mexico low- and middle-income exemption maximum amount reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml index 0f1fe4a7c3d..2c3634c22dc 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml @@ -7,6 +7,8 @@ metadata: breakdown: - filing_status reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml index 8c8b8a29582..e999bf08b9e 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml @@ -6,6 +6,8 @@ metadata: breakdown: - filing_status reference: + - title: 2023 New Mexico personal income tax form packet PIT-1-25 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=31 - title: 2022 New Mexico personal income tax form packet PIT-1-25 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=30 - title: 2021 New Mexico personal income tax form packet PIT-1-25 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml index c75c97ae409..d3dd13c7edb 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml @@ -6,6 +6,8 @@ metadata: breakdown: - filing_status reference: + - title: 2022 New Mexico personal income tax form packet ADJ-8.LINE 25 Exemption for social security income. + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=55 - title: 2022 New Mexico personal income tax form packet ADJ-7 Exemption for social security income. href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=52 - title: New Mexico Statutes, 7-2-5.14. Exemption; social security income. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml index ed7f19c34e0..f1c15eeb357 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/age_eligibility.yaml @@ -8,5 +8,7 @@ metadata: reference: - title: 7-2-5.9. 7-2-5.9. Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older + - title: 2022 Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 + - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml index 5672d31e2cd..d30331d1395 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/amount.yaml @@ -10,3 +10,5 @@ metadata: href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 + - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml index 29324243f59..7b729aa07b9 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/unreimbursed_medical_care_expense/min_expenses.yaml @@ -10,3 +10,5 @@ metadata: href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc140503680/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWABgFYeAZgBsADh4BKADTJspQhACKiQrgCe0AOSapEQmFwJlqjdt37DIAMp5SAIQ0AlAKIAZZwDUAggDkAws5SpGAARtCk7BISQA - title: Tax Form Instructions Page ADJ-6 LINE 17. Medical care expense exemption for persons age 65 years or older href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=32 + - title: 2023 Tax Form Instructions Page ADJ-6 LINE 18. Medical care expense exemption for persons age 65 years or older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=53 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml index 133e4666dd2..0ebe4c0963d 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - title: 2023 Personal Income Tax Form Packet + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124 - title: 2022 Personal Income Tax Form Packet href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml index 6dafa28444b..3bbd21b9c43 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml @@ -7,7 +7,9 @@ metadata: reference: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 - # Tax form depicts the income tax as a tax rate table without specific rates. + # Tax form depicts the income tax as a tax rate table without specific rates. + - title: 2023 Personal Income Tax Form Packet + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124 - title: 2022 Personal Income Tax Form Packet href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml index 10cf00219e3..1dc435c0ed5 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - title: 2023 Personal Income Tax Form Packet + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124 - title: 2022 Personal Income Tax Form Packet href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml index ebf11438c42..2d3937a84c3 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - title: 2023 Personal Income Tax Form Packet + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124 - title: 2022 Personal Income Tax Form Packet href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml index 269c7d0dcb2..244a552957d 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/main/widow.yaml @@ -8,6 +8,8 @@ metadata: - title: New Mexico Income Tax Act, 7-2-7, B href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=33 # Tax form depicts the income tax as a tax rate table without specific rates. + - title: 2023 Personal Income Tax Form Packet + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=124 - title: 2022 Personal Income Tax Form Packet href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=109 - title: New Mexico Income Tax, Title 3, Chapter 3, Part 7, 3.3.7.9, A diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml index 5a97e33e461..787e61d72f4 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml @@ -8,6 +8,8 @@ metadata: unit: list label: New Mexico other deduction and exemption elements reference: + - title: 2023 Personal Income Tax Form Packet PIT-1-9 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=15 - title: 2022 Personal Income Tax Form Packet href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=14 - title: New Mexico Income Tax Act, Chapter 7 - Taxation, 7-2-5.11. Exemption; armed forces salaries. diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml index 405f5fcae50..74d283923b8 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml @@ -4,78 +4,97 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 455 + 2023-01-01: 492 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 570 + 2023-01-01: 617 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 575 + 2023-01-01: 622 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 510 + 2023-01-01: 552 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 445 + 2023-01-01: 481 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 365 + 2023-01-01: 395 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 315 + 2023-01-01: 341 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 285 + 2023-01-01: 305 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 250 + 2023-01-01: 271 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 220 + 2023-01-01: 238 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 155 + 2023-01-01: 168 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 140 + 2023-01-01: 151 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 36_001 amount: @@ -86,6 +105,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate five exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml index fc9aaa75ba5..5c69fbd7ce3 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 390 + 2023-01-01: 422 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 505 + 2023-01-01: 546 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 495 + 2023-01-01: 536 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 480 + 2023-01-01: 519 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 425 + 2023-01-01: 460 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 360 + 2023-01-01: 390 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 295 + 2023-01-01: 319 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 275 + 2023-01-01: 298 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 235 + 2023-01-01: 254 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 210 + 2023-01-01: 227 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 180 + 2023-01-01: 195 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 165 + 2023-01-01: 179 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 145 + 2023-01-01: 157 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 140 + 2023-01-01: 151 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 55 + 2023-01-01: 60 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate four exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml index 06d581388be..c24ee236493 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 195 + 2023-01-01: 211 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 220 + 2023-01-01: 238 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 205 + 2023-01-01: 222 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 145 + 2023-01-01: 157 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 90 + 2023-01-01: 97 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 75 + 2023-01-01: 81 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 55 + 2023-01-01: 60 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 50 + 2023-01-01: 54 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 40 + 2023-01-01: 43 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 35 + 2023-01-01: 38 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 25 + 2023-01-01: 27 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 15 + 2023-01-01: 16 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate one exemption amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml index 9337b559a29..427fa199890 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml @@ -4,86 +4,107 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 520 + 2023-01-01: 563 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 675 + 2023-01-01: 730 - threshold: 2021-01-01: 1_501 amount: 2021-01-01: 705 + 2023-01-01: 763 - threshold: 2021-01-01: 2_501 amount: 2021-01-01: 730 + 2023-01-01: 790 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 700 + 2023-01-01: 757 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 665 + 2023-01-01: 720 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 600 + 2023-01-01: 649 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 480 + 2023-01-01: 519 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 390 + 2023-01-01: 422 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 335 + 2023-01-01: 362 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 300 + 2023-01-01: 325 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 260 + 2023-01-01: 281 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 230 + 2023-01-01: 249 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 195 + 2023-01-01: 211 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 180 + 2023-01-01: 195 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 155 + 2023-01-01: 168 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 90 + 2023-01-01: 97 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 75 + 2023-01-01: 81 - threshold: 2021-01-01: 36_001 amount: @@ -94,6 +115,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate six exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml index 13826be285e..448fd834085 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 325 + 2023-01-01: 352 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 405 + 2023-01-01: 438 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 390 + 2023-01-01: 422 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 375 + 2023-01-01: 406 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 340 + 2023-01-01: 368 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 275 + 2023-01-01: 298 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 235 + 2023-01-01: 254 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 220 + 2023-01-01: 238 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 165 + 2023-01-01: 179 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 145 + 2023-01-01: 157 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 140 + 2023-01-01: 151 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 120 + 2023-01-01: 130 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 65 + 2023-01-01: 70 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 50 + 2023-01-01: 54 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 40 + 2023-01-01: 43 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate three exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml index 02bfab75e78..d27a0ae7880 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml @@ -4,82 +4,102 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 260 + 2023-01-01: 281 - threshold: 2021-01-01: 1_001 amount: 2021-01-01: 315 + 2023-01-01: 341 - threshold: 2021-01-01: 7_501 amount: 2021-01-01: 310 + 2023-01-01: 335 - threshold: 2021-01-01: 8_001 amount: 2021-01-01: 285 + 2023-01-01: 308 - threshold: 2021-01-01: 9_001 amount: 2021-01-01: 250 + 2023-01-01: 271 - threshold: 2021-01-01: 10_001 amount: 2021-01-01: 210 + 2023-01-01: 227 - threshold: 2021-01-01: 11_501 amount: 2021-01-01: 185 + 2023-01-01: 200 - threshold: 2021-01-01: 13_001 amount: 2021-01-01: 170 + 2023-01-01: 184 - threshold: 2021-01-01: 14_501 amount: 2021-01-01: 155 + 2023-01-01: 168 - threshold: 2021-01-01: 16_501 amount: 2021-01-01: 130 + 2023-01-01: 141 - threshold: 2021-01-01: 18_001 amount: 2021-01-01: 115 + 2023-01-01: 124 - threshold: 2021-01-01: 19_501 amount: 2021-01-01: 105 + 2023-01-01: 114 - threshold: 2021-01-01: 23_001 amount: 2021-01-01: 100 + 2023-01-01: 108 - threshold: 2021-01-01: 24_501 amount: 2021-01-01: 90 + 2023-01-01: 97 - threshold: 2021-01-01: 26_001 amount: 2021-01-01: 80 + 2023-01-01: 87 - threshold: 2021-01-01: 27_501 amount: 2021-01-01: 75 + 2023-01-01: 81 - threshold: 2021-01-01: 29_501 amount: 2021-01-01: 55 + 2023-01-01: 60 - threshold: 2021-01-01: 31_001 amount: 2021-01-01: 50 + 2023-01-01: 54 - threshold: 2021-01-01: 32_501 amount: 2021-01-01: 40 + 2023-01-01: 43 - threshold: 2021-01-01: 34_001 amount: 2021-01-01: 35 + 2023-01-01: 38 - threshold: 2021-01-01: 36_001 amount: @@ -90,6 +110,8 @@ metadata: type: single_amount label: New Mexico comprehensive low income tax rebate two exemptions amount reference: + - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml index 7c75ada29f9..70df82f0ab9 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml @@ -7,6 +7,8 @@ metadata: reference: - title: N.M. Stat. § 7-2-14(A) href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + - title: New Mexico 2023 PIT-RC-6, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE.Line 14.3 + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml index 4a6b398ed05..b3835d1e00b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml @@ -15,6 +15,8 @@ metadata: reference: - title: N.M. Stat. § 7-2-14(C) href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e), (f) + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (e), (f) href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=56 - title: New Mexico 2021 PIT-RC, page 57, Exemptions - line 2 (e), (f) diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml index 0670cd76ff3..6eb3d6f1f08 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml @@ -6,6 +6,8 @@ metadata: reference: - title: N.M. Stat. § 7-2-14(C) href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e) + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (c) href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=56 - title: New Mexico 2021 PIT-RC, page 57, Exemptions - line 2 (c) diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml index 02dfe372449..c786b89272b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/age_eligibility.yaml @@ -6,6 +6,8 @@ metadata: period: year label: New Mexico property tax rebate age threshold reference: + - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate for Persons 65 or Older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml index cdcacd033c0..ee6843aa055 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/income_threshold.yaml @@ -6,6 +6,8 @@ metadata: period: year label: New Mexico property tax rebate income threshold reference: + - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate for Persons 65 or Older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml index 63d0dbe9c1d..2408e1a375a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml @@ -6,6 +6,8 @@ metadata: - filing_status label: New Mexico property tax rebate max amount reference: + - title: NM 2023 PIT-RC-5 SECTION 3 Property Tax Rebate for Persons 65 or Older + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml index 99d1d2cb655..bce424d9583 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_property_tax_liability.yaml @@ -76,6 +76,8 @@ metadata: period: year label: New Mexico elderly max property tax liability reference: + - title: NM 2023 PIT-RC-6 TABLE 2. 2023 Maximum Property Tax Liability Table + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=83 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=71 - title: 2021 New Mexico personal income tax form packet diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml index 1b1f7efb6b3..e605d8df70a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/rent_rate.yaml @@ -6,6 +6,8 @@ metadata: period: year label: New Mexico property tax rebate rent rate reference: + - title: NM 2023 PIT-RC-6.LINE 16c + href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=83 - title: NM 2022 PIT-RC instructions href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: 2021 PIT-RC NEW MEXICO REBATE AND CREDIT SCHEDULE diff --git a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py index 65132460f68..a393bafe4c9 100644 --- a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py +++ b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py @@ -12,9 +12,9 @@ class de_income_tax_before_non_refundable_credits(Variable): def formula(tax_unit, period, parameters): p = parameters(period).gov.states.de.tax.income.credits exemptions_count = tax_unit("exemptions_count", period) - # The instruction says If you are married and filing a combined separate return (Filing Status 4), - # split the total between Columns A and B in increments of $110. - # for example, if a tax unit has a head, a spouse and a child, + # The instruction says If you are married and filing a combined separate return (Filing Status 4), + # split the total between Columns A and B in increments of $110. + # for example, if a tax unit has a head, a spouse and a child, # the total between column A and column B would be 110 * 3 =330 # then what will the split result be ? - return p.personal_credits.personal * exemptions_count \ No newline at end of file + return p.personal_credits.personal * exemptions_count From e6a88d1a573444b0987ad8d4ed5c5b4543b67a40 Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Tue, 26 Mar 2024 04:44:13 +0000 Subject: [PATCH 08/29] Fixes changelog entry --- changelog_entry.yaml | 5 ++++- 1 file changed, 4 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 8b137891791..621cdb82ff7 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1 +1,4 @@ - +- bump: minor + changes: + added: + - Add 2023 New Mexico Tax Rules. From c4970573f1916e931836e8ae278ce2b24e7ad80c Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Tue, 26 Mar 2024 16:39:33 +0000 Subject: [PATCH 09/29] Fixes variables --- .../de_personal_credit.py | 20 ------------------- 1 file changed, 20 deletions(-) delete mode 100644 policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py diff --git a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py b/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py deleted file mode 100644 index a393bafe4c9..00000000000 --- a/policyengine_us/variables/gov/states/de/tax/income/combined_separate_status/de_personal_credit.py +++ /dev/null @@ -1,20 +0,0 @@ -from policyengine_us.model_api import * - - -class de_income_tax_before_non_refundable_credits(Variable): - value_type = float - entity = TaxUnit - label = "Delaware personal income tax before refundable credits for combined separate filing status" - unit = USD - definition_period = YEAR - defined_for = StateCode.DE - - def formula(tax_unit, period, parameters): - p = parameters(period).gov.states.de.tax.income.credits - exemptions_count = tax_unit("exemptions_count", period) - # The instruction says If you are married and filing a combined separate return (Filing Status 4), - # split the total between Columns A and B in increments of $110. - # for example, if a tax unit has a head, a spouse and a child, - # the total between column A and column B would be 110 * 3 =330 - # then what will the split result be ? - return p.personal_credits.personal * exemptions_count From ad90445daa7a7d60b3b29712e8fe5408b00d7209 Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Wed, 27 Mar 2024 19:17:05 +0100 Subject: [PATCH 10/29] Update changelog_entry.yaml --- changelog_entry.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 621cdb82ff7..9275415abb7 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +1,4 @@ - bump: minor changes: added: - - Add 2023 New Mexico Tax Rules. + - 2023 New Mexico Tax Rules. From 735fefc8f5b2fbe1f31eb3b2fdaf01ffba5d0809 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Fri, 29 Mar 2024 04:59:06 +0000 Subject: [PATCH 11/29] add 2023 delaware tex --- .../gov/states/de/tax/income/credits/cdcc/match.yaml | 3 ++- 1 file changed, 2 insertions(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml index edfec609522..fa7f78a844c 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml @@ -7,7 +7,8 @@ metadata: href: https://casetext.com/statute/delaware-code/title-30-state-taxes/part-ii-income-inheritance-and-estate-taxes/chapter-11-personal-income-tax/subchapter-ii-resident-individuals/section-1114-child-care-and-dependent-care-expense-credit - title: Delaware Individual Income Tax Return Page 9 Line 30 href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=9 - + - title: Delaware Individual Income Tax Return Page 9 Line 30 + href: https://revenuefiles.delaware.gov/2022/PIT-RES_TY23_2022-01_Instructions.pdf#page=9 unit: /1 period: year label: Delaware federal CDCC match From 5e2bed05bbb8c28953916093a99303b04ebae174 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Fri, 29 Mar 2024 05:03:42 +0000 Subject: [PATCH 12/29] Add 2023 Delaware Tax Rules Fixes #4172 --- .../states/de/tax/income/credits/personal_credits/aged.yaml | 4 ++-- 1 file changed, 2 insertions(+), 2 deletions(-) diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml index 77548cd9cbf..0fc695f6e1c 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml @@ -13,8 +13,8 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8 - title: Delaware Code Online Chapter 11 § 1110(b)(2) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110 - - title: Delaware Individual Income Tax Return Page 3 - href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3 + + brackets: - threshold: 2021-01-01: 0 From a9d85a8a35c973b5a3b0e7775920723fd45ec8b3 Mon Sep 17 00:00:00 2001 From: ShiqiLiu <54519061+Kiki-67@users.noreply.github.com> Date: Fri, 29 Mar 2024 05:05:41 +0000 Subject: [PATCH 13/29] Add 2023 Delaware Tax Rules Fixes #4172 --- .../states/de/tax/income/credits/personal_credits/aged.yaml | 3 ++- 1 file changed, 2 insertions(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml index 0fc695f6e1c..bfa8503f824 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/personal_credits/aged.yaml @@ -13,7 +13,8 @@ metadata: href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=8 - title: Delaware Code Online Chapter 11 § 1110(b)(2) href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1110 - + - title: Delaware Individual Income Tax Return Page 3 + href: https://revenuefiles.delaware.gov/2023/PIT-RES_TY23_2023-01_Instructions.pdf#page=3 brackets: - threshold: From 9b0fa12f05337851e6565206ee53c5aaddbc08fc Mon Sep 17 00:00:00 2001 From: xianxinzhu <97819588+xianxinzhu@users.noreply.github.com> Date: Fri, 29 Mar 2024 05:08:18 +0000 Subject: [PATCH 14/29] Fixes variables and parameters --- .../cps/enhanced_cps/run_calibration.py | 1 - .../low_income/amount/five_exemptions.yaml | 39 ++++++++--------- .../low_income/amount/four_exemptions.yaml | 40 +++++++++--------- .../low_income/amount/one_exemption.yaml | 40 +++++++++--------- .../low_income/amount/six_exemptions.yaml | 42 +++++++++---------- .../low_income/amount/three_exemptions.yaml | 40 +++++++++--------- .../low_income/amount/two_exemptions.yaml | 42 +++++++++---------- .../nm_low_income_comprehensive_tax_rebate.py | 12 +++--- 8 files changed, 128 insertions(+), 128 deletions(-) diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py index b69a5a0d091..d3e0f4205c3 100644 --- a/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py +++ b/policyengine_us/data/datasets/cps/enhanced_cps/run_calibration.py @@ -8,7 +8,6 @@ def main(): - CalibratedPUFExtendedCPS_2022().generate() for file in STORAGE_FOLDER.glob("*.csv.gz"): diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml index 74d283923b8..414a98b45b6 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml @@ -6,97 +6,97 @@ brackets: 2021-01-01: 455 2023-01-01: 492 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 570 2023-01-01: 617 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 575 2023-01-01: 622 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 510 2023-01-01: 552 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 445 2023-01-01: 481 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 365 2023-01-01: 395 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 315 2023-01-01: 341 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 285 2023-01-01: 305 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 250 2023-01-01: 271 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 220 2023-01-01: 238 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 155 2023-01-01: 168 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 140 2023-01-01: 151 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: @@ -107,6 +107,7 @@ metadata: reference: - title: New Mexico 2023 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2023.pdf#page=82 + # The law adjusts for inflation beginning in 2022, but no values changed in 2022. - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 70, TABLE 1 - 2022 Low Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml index 5c69fbd7ce3..215ea1b4449 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 390 2023-01-01: 422 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 505 2023-01-01: 546 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 495 2023-01-01: 536 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 480 2023-01-01: 519 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 425 2023-01-01: 460 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 360 2023-01-01: 390 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 295 2023-01-01: 319 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 275 2023-01-01: 298 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 235 2023-01-01: 254 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 210 2023-01-01: 227 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 180 2023-01-01: 195 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 165 2023-01-01: 179 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 145 2023-01-01: 157 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 140 2023-01-01: 151 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 55 2023-01-01: 60 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml index c24ee236493..2a767a13c09 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 195 2023-01-01: 211 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 220 2023-01-01: 238 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 205 2023-01-01: 222 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 145 2023-01-01: 157 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 90 2023-01-01: 97 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 75 2023-01-01: 81 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 55 2023-01-01: 60 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 50 2023-01-01: 54 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 40 2023-01-01: 43 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 35 2023-01-01: 38 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 25 2023-01-01: 27 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 15 2023-01-01: 16 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml index 427fa199890..5f57c7d220f 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml @@ -6,107 +6,107 @@ brackets: 2021-01-01: 520 2023-01-01: 563 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 675 2023-01-01: 730 - threshold: - 2021-01-01: 1_501 + 2021-01-01: 1_500 amount: 2021-01-01: 705 2023-01-01: 763 - threshold: - 2021-01-01: 2_501 + 2021-01-01: 2_500 amount: 2021-01-01: 730 2023-01-01: 790 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 700 2023-01-01: 757 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 665 2023-01-01: 720 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 600 2023-01-01: 649 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 480 2023-01-01: 519 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 390 2023-01-01: 422 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 335 2023-01-01: 362 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 300 2023-01-01: 325 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 260 2023-01-01: 281 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 230 2023-01-01: 249 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 195 2023-01-01: 211 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 180 2023-01-01: 195 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 155 2023-01-01: 168 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 90 2023-01-01: 97 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 75 2023-01-01: 81 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml index 448fd834085..8d84795f824 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 325 2023-01-01: 352 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 405 2023-01-01: 438 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 390 2023-01-01: 422 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 375 2023-01-01: 406 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 340 2023-01-01: 368 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 275 2023-01-01: 298 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 235 2023-01-01: 254 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 220 2023-01-01: 238 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 16_501 + 2021-01-01: 16_500 amount: 2021-01-01: 165 2023-01-01: 179 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 145 2023-01-01: 157 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 140 2023-01-01: 151 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 120 2023-01-01: 130 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 65 2023-01-01: 70 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 50 2023-01-01: 54 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 40 2023-01-01: 43 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml index d27a0ae7880..7d9ca71a782 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml @@ -6,102 +6,102 @@ brackets: 2021-01-01: 260 2023-01-01: 281 - threshold: - 2021-01-01: 1_001 + 2021-01-01: 1_000 amount: 2021-01-01: 315 2023-01-01: 341 - threshold: - 2021-01-01: 7_501 + 2021-01-01: 7_500 amount: 2021-01-01: 310 2023-01-01: 335 - threshold: - 2021-01-01: 8_001 + 2021-01-01: 8_000 amount: 2021-01-01: 285 2023-01-01: 308 - threshold: - 2021-01-01: 9_001 + 2021-01-01: 9_000 amount: 2021-01-01: 250 2023-01-01: 271 - threshold: - 2021-01-01: 10_001 + 2021-01-01: 10_000 amount: 2021-01-01: 210 2023-01-01: 227 - threshold: - 2021-01-01: 11_501 + 2021-01-01: 11_500 amount: 2021-01-01: 185 2023-01-01: 200 - threshold: - 2021-01-01: 13_001 + 2021-01-01: 13_000 amount: 2021-01-01: 170 2023-01-01: 184 - threshold: - 2021-01-01: 14_501 + 2021-01-01: 14_500 amount: 2021-01-01: 155 2023-01-01: 168 - - threshold: - 2021-01-01: 16_501 + - threshold: + 2021-01-01: 16_500 amount: 2021-01-01: 130 2023-01-01: 141 - threshold: - 2021-01-01: 18_001 + 2021-01-01: 18_000 amount: 2021-01-01: 115 2023-01-01: 124 - threshold: - 2021-01-01: 19_501 + 2021-01-01: 19_500 amount: 2021-01-01: 105 2023-01-01: 114 - threshold: - 2021-01-01: 23_001 + 2021-01-01: 23_000 amount: 2021-01-01: 100 2023-01-01: 108 - threshold: - 2021-01-01: 24_501 + 2021-01-01: 24_500 amount: 2021-01-01: 90 2023-01-01: 97 - threshold: - 2021-01-01: 26_001 + 2021-01-01: 26_000 amount: 2021-01-01: 80 2023-01-01: 87 - threshold: - 2021-01-01: 27_501 + 2021-01-01: 27_500 amount: 2021-01-01: 75 2023-01-01: 81 - threshold: - 2021-01-01: 29_501 + 2021-01-01: 29_500 amount: 2021-01-01: 55 2023-01-01: 60 - threshold: - 2021-01-01: 31_001 + 2021-01-01: 31_000 amount: 2021-01-01: 50 2023-01-01: 54 - threshold: - 2021-01-01: 32_501 + 2021-01-01: 32_500 amount: 2021-01-01: 40 2023-01-01: 43 - threshold: - 2021-01-01: 34_001 + 2021-01-01: 34_000 amount: 2021-01-01: 35 2023-01-01: 38 - threshold: - 2021-01-01: 36_001 + 2021-01-01: 36_000 amount: 2021-01-01: 0 metadata: diff --git a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py index cd4ad284371..d8ec03d4ee5 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py @@ -35,12 +35,12 @@ def formula(tax_unit, period, parameters): exemptions >= 6, ], [ - p.amount.one_exemption.calc(agi), - p.amount.two_exemptions.calc(agi), - p.amount.three_exemptions.calc(agi), - p.amount.four_exemptions.calc(agi), - p.amount.five_exemptions.calc(agi), - p.amount.six_exemptions.calc(agi), + p.amount.one_exemption.calc(agi, right=True), + p.amount.two_exemptions.calc(agi, right=True), + p.amount.three_exemptions.calc(agi, right=True), + p.amount.four_exemptions.calc(agi, right=True), + p.amount.five_exemptions.calc(agi, right=True), + p.amount.six_exemptions.calc(agi, right=True), ], ) From c5e67a34ae21d8877113f5ffd65691f62b004d2e Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Fri, 29 Mar 2024 12:05:18 -0400 Subject: [PATCH 15/29] Update changelog_entry.yaml --- changelog_entry.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 741a9cab7b0..f86b500accd 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +1,4 @@ - bump: minor changes: added: - - update Delaware 2023 tax parameters + - Delaware 2023 income tax parameters. From 428c0154edca9b67117f28aaa48348d1b31dfcd9 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Sun, 31 Mar 2024 17:02:56 -0400 Subject: [PATCH 16/29] format --- .../nm_low_income_comprehensive_tax_rebate.py | 5 +++-- 1 file changed, 3 insertions(+), 2 deletions(-) diff --git a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py index d8ec03d4ee5..8ae852afd44 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py @@ -27,21 +27,22 @@ def formula(tax_unit, period, parameters): rebate = select( [ + exemptions == 0, exemptions == 1, exemptions == 2, exemptions == 3, exemptions == 4, exemptions == 5, - exemptions >= 6, ], [ + 0, p.amount.one_exemption.calc(agi, right=True), p.amount.two_exemptions.calc(agi, right=True), p.amount.three_exemptions.calc(agi, right=True), p.amount.four_exemptions.calc(agi, right=True), p.amount.five_exemptions.calc(agi, right=True), - p.amount.six_exemptions.calc(agi, right=True), ], + default=p.amount.six_exemptions.calc(agi, right=True), ) filing_status = tax_unit("filing_status", period) From 66dbff87974c3b4370536365148968f9a652f52b Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Sun, 31 Mar 2024 22:29:08 +0000 Subject: [PATCH 17/29] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 15013ac4dae..333967c0dba 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.719.0] - 2024-03-31 22:26:12 + +### Added + +- 2023 New Mexico Tax Rules. + ## [0.718.0] - 2024-03-29 22:09:50 ### Added @@ -8022,6 +8028,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[0.719.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.718.0...0.719.0 [0.718.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.717.0...0.718.0 [0.717.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.2...0.717.0 [0.716.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.1...0.716.2 diff --git a/changelog.yaml b/changelog.yaml index 8f80d5298c2..a9d79a55d90 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6844,3 +6844,8 @@ added: - Include the ky_cdcc to the net income tree. date: 2024-03-29 22:09:50 +- bump: minor + changes: + added: + - 2023 New Mexico Tax Rules. + date: 2024-03-31 22:26:12 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 9275415abb7..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: minor - changes: - added: - - 2023 New Mexico Tax Rules. diff --git a/setup.py b/setup.py index 8cfc318644e..6375a3b5f37 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.718.0", + version="0.719.0", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From 4e008816855f27274e9598055088ca7cb024323d Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Mon, 1 Apr 2024 02:02:13 +0200 Subject: [PATCH 18/29] Add taxable social security to the list of Delaware exclusions (#4315) --- changelog_entry.yaml | 4 +++ .../tax/income/subtractions/subtractions.yaml | 4 ++- .../gov/states/de/tax/income/integration.yaml | 25 +++++++++++++++++++ 3 files changed, 32 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..0d5bb30fbaa 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: patch + changes: + fixed: + - Add taxable social security to the list of Delaware exclusions. diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml index e9134578191..fd3718a25e7 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/subtractions.yaml @@ -1,12 +1,14 @@ description: Delaware subtracts these items when calculating state adjusted gross income. values: 2021-01-01: - - de_pension_exclusion # (4) + - de_pension_exclusion # (3) + - taxable_social_security # (4) # The elderly or disabled income exclusion is computed separately # - de_elderly_or_disabled_income_exclusion # (2) metadata: unit: list + period: year label: Delaware adjusted gross income subtractions references: - title: Delaware Code, § 1106 Modifcations (b) diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml index cd3b89d849f..eac54e99a1c 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/integration.yaml @@ -154,3 +154,28 @@ state_fips: 10 # DE output: # expected results from patched TAXSIM35 2024-03-07 version de_income_tax: 6585.82 + +- name: Tax unit with taxsimid 91040 in f21.its.csv and f21.ots.csv + absolute_error_margin: 0.01 + period: 2021 + input: + people: + person1: + age: 62 + employment_income: 129_010 + taxable_interest_income: 11_010 + taxable_private_pension_income: 6_000 + social_security_retirement: 24_000 + tax_units: + tax_unit: + members: [person1] + premium_tax_credit: 0 # not in TAXSIM35 + spm_units: + spm_unit: + members: [person1] + households: + household: + members: [person1] + state_fips: 10 # DE + output: # expected results from patched TAXSIM35 2024-03-23 version + de_income_tax: 7361.32 From 60d7c14bf2a9f8240e3d7fcdcdaf859709001cd7 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Mon, 1 Apr 2024 00:05:32 +0000 Subject: [PATCH 19/29] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 333967c0dba..22bc844590a 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.719.1] - 2024-04-01 00:02:30 + +### Fixed + +- Add taxable social security to the list of Delaware exclusions. + ## [0.719.0] - 2024-03-31 22:26:12 ### Added @@ -8028,6 +8034,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[0.719.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.0...0.719.1 [0.719.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.718.0...0.719.0 [0.718.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.717.0...0.718.0 [0.717.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.716.2...0.717.0 diff --git a/changelog.yaml b/changelog.yaml index a9d79a55d90..c84cbbaa43a 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6849,3 +6849,8 @@ added: - 2023 New Mexico Tax Rules. date: 2024-03-31 22:26:12 +- bump: patch + changes: + fixed: + - Add taxable social security to the list of Delaware exclusions. + date: 2024-04-01 00:02:30 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 0d5bb30fbaa..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: patch - changes: - fixed: - - Add taxable social security to the list of Delaware exclusions. diff --git a/setup.py b/setup.py index 6375a3b5f37..dcf1d2cd676 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.719.0", + version="0.719.1", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From 05b2c0257ee70dfa82d9eda86641d6cd14036001 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Mon, 1 Apr 2024 00:13:23 +0000 Subject: [PATCH 20/29] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 22bc844590a..7b18a6a2673 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.720.0] - 2024-04-01 00:10:04 + +### Added + +- Delaware 2023 income tax parameters. + ## [0.719.1] - 2024-04-01 00:02:30 ### Fixed @@ -8034,6 +8040,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[0.720.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.1...0.720.0 [0.719.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.719.0...0.719.1 [0.719.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.718.0...0.719.0 [0.718.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.717.0...0.718.0 diff --git a/changelog.yaml b/changelog.yaml index c84cbbaa43a..07c8b512a83 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6854,3 +6854,8 @@ fixed: - Add taxable social security to the list of Delaware exclusions. date: 2024-04-01 00:02:30 +- bump: minor + changes: + added: + - Delaware 2023 income tax parameters. + date: 2024-04-01 00:10:04 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index f86b500accd..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: minor - changes: - added: - - Delaware 2023 income tax parameters. diff --git a/setup.py b/setup.py index dcf1d2cd676..9daa1ef492b 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.719.1", + version="0.720.0", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From 865c62c28b6308ba56d62613f492dafde191afac Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Mon, 1 Apr 2024 22:10:43 +0000 Subject: [PATCH 21/29] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 7b18a6a2673..84457f7d5fa 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.721.0] - 2024-04-01 22:07:43 + +### Added + +- 2023 Kansas Tax Rules. + ## [0.720.0] - 2024-04-01 00:10:04 ### Added @@ -8040,6 +8046,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[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 diff --git a/changelog.yaml b/changelog.yaml index 07c8b512a83..a9f03a657b2 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6859,3 +6859,8 @@ 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 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 344564a8fa3..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: minor - changes: - added: - - 2023 Kansas Tax Rules. diff --git a/setup.py b/setup.py index 9daa1ef492b..b242a5705e1 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.720.0", + version="0.721.0", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From cb03cc3c3bf84a257d9453ea7b8b67510b132584 Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Tue, 2 Apr 2024 17:56:25 +0200 Subject: [PATCH 22/29] Fix Virginia low-income credit calculation and itemized deductions (#4261) * Fix Virginia low-income credit calculation Fixes #4260 * test fix * integration test * Fix Virginia itemized deductions calc * break up formula * add parameters --- changelog_entry.yaml | 5 ++ .../itemized/reduction/applicable.yaml | 31 +++++++ .../itemized/reduction/reducible.yaml | 30 +++++++ .../va_low_income_tax_credit.yaml | 18 ++-- .../deductions/va_itemized_deductions.yaml | 88 ++++++++++++------- .../va_reduced_itemized_deductions.yaml | 33 +++++++ .../gov/states/va/tax/income/integration.yaml | 1 + .../va_low_income_tax_credit.py | 3 +- .../deductions/va_itemized_deductions.py | 52 ++++------- .../va_reduced_itemized_deductions.py | 85 ++++++++++++++++++ 10 files changed, 276 insertions(+), 70 deletions(-) create mode 100644 policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml create mode 100644 policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.yaml create mode 100644 policyengine_us/variables/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.py diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..120ba7a2871 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,5 @@ +- bump: patch + changes: + fixed: + - Fix Virginia low-income credit calculation. + - Fix Virginia itemized deduction calculation. diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml new file mode 100644 index 00000000000..dba292bc7af --- /dev/null +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml @@ -0,0 +1,31 @@ +description: Virginia sums up the following deductions to compute the itemized deductions reduction amount. +values: + 2013-01-01: + - medical_expense_deduction + - salt_deduction + - interest_deduction + - charitable_deduction + - casualty_loss_deduction +metadata: + unit: list + period: year + label: Virginia itemized deductions reduction applicable deduction sources + reference: + - title: 2020 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 + - title: 2021 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2 + - title: 2022 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2 + - title: 2019 Instructions for Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2 + - title: 2013 Instruction 1040 Schedule A + href: https://www.irs.gov/pub/irs-prior/i1040sca--2013.pdf#page=14 + - title: 2014 Instruction 1040 Schedule A + href: https://www.irs.gov/pub/irs-prior/i1040sca--2014.pdf#page=13 + - title: 2015 Instruction 1040 Schedule A + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=13 + - title: 2016 Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=13 + - title: 2017 Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=14 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml new file mode 100644 index 00000000000..cbbd3aa09a4 --- /dev/null +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml @@ -0,0 +1,30 @@ +description: Virginia reduced the applicable itemized deductions by the following deductions to compute the itemized deductions reduction amount. +values: + 2013-01-01: + - medical_expense_deduction + - investment_interest_expense + - gambling_losses + - casualty_loss_deduction +metadata: + unit: list + period: year + label: Virginia itemized deductions reduction reducible deduction sources + reference: + - title: 2020 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 + - title: 2021 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2 + - title: 2022 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2 + - title: 2019 Instructions for Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2 + - title: 2013 Instruction 1040 Schedule A + href: https://www.irs.gov/pub/irs-prior/i1040sca--2013.pdf#page=14 + - title: 2014 Instruction 1040 Schedule A + href: https://www.irs.gov/pub/irs-prior/i1040sca--2014.pdf#page=13 + - title: 2015 Instruction 1040 Schedule A + href: https://www.irs.gov/pub/irs-prior/i1040sca--2015.pdf#page=13 + - title: 2016 Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2016.pdf#page=13 + - title: 2017 Instructions for Schedule A (Form 1040) + href: https://www.irs.gov/pub/irs-prior/i1040sca--2017.pdf#page=14 diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml index 3b193685bd8..c432c94a083 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.yaml @@ -1,15 +1,23 @@ - name: No exemptions period: 2022 input: - state_code: VA - va_personal_exemption: 0 + va_low_income_tax_credit_agi_eligible: true + tax_unit_size: 0 output: va_low_income_tax_credit: 0 -- name: Three exemptions +- name: Head and spouse with one dependent period: 2022 input: - state_code: VA - va_personal_exemption: 3 + va_low_income_tax_credit_agi_eligible: true + tax_unit_size: 3 output: va_low_income_tax_credit: 900 + +- name: Head with four dependent + period: 2022 + input: + va_low_income_tax_credit_agi_eligible: true + tax_unit_size: 5 + output: + va_low_income_tax_credit: 1_500 diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml index 083f48cf3d8..5b873bd8987 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_itemized_deductions.yaml @@ -10,41 +10,16 @@ output: va_itemized_deductions: 25_000 # 20000+5000 -- name: 2022 Virginia itemized deduction for a single filer - period: 2022 - input: - filing_status: SINGLE - itemized_deductions_less_salt: 20_000 - real_estate_taxes: 5_000 - adjusted_gross_income: 280_000 # < $286,800 - state_and_local_sales_or_income_tax: 1_000 - state_code: VA - output: - va_itemized_deductions: 25_000 # 20000+5000 - -- name: 2021 Virginia limited itemized deduction for a single filer - period: 2021 - input: - filing_status: SINGLE - itemized_deductions_less_salt: 20_000 - real_estate_taxes: 5_000 - adjusted_gross_income: 300_000 # > $278,450 - state_and_local_sales_or_income_tax: 1_000 - state_code: VA - output: - va_itemized_deductions: 0 #min(3%*(300000-278450),80%*(20000+5000))-1000*(1-0.02586) = max(0,646.5-974.14) - - name: 2021 Virginia limited itemized deduction for a head of household filer period: 2021 input: filing_status: HEAD_OF_HOUSEHOLD - itemized_deductions_less_salt: 20_000 real_estate_taxes: 50_000 adjusted_gross_income: 800_000 # > $306,300 state_and_local_sales_or_income_tax: 10_000 state_code: VA output: - va_itemized_deductions: 6_926.8571 + va_itemized_deductions: 0 - name: Virginia itemized deduction for a joint filer (before 2018) period: 2017 @@ -58,17 +33,16 @@ output: va_itemized_deductions: 30_000 #20_000+10_000 -- name: Virginia limited itemized deduction for a joint filer (before 2018) - period: 2017 +- name: Virginia limited itemized deduction for a joint filer + period: 2018 input: filing_status: JOINT - itemized_deductions_less_salt: 20_000 real_estate_taxes: 20_000 adjusted_gross_income: 800_000 # > $313_800 state_and_local_sales_or_income_tax: 10_000 state_code: VA output: - va_itemized_deductions: 8_232.5 + va_itemized_deductions: 20_000 - name: Virginia itemized deduction for a joint filer in 2018 period: 2018 @@ -93,3 +67,57 @@ state_code: VA output: va_itemized_deductions: 40_000 #20,000+20,000 + +- name: Tax unit with taxsimid 7856 in k21.its.csv and k21.ots.csv - Integration test + absolute_error_margin: 2 + period: 2021 + input: + people: + person1: + age: 63 + employment_income: 82010 + qualified_dividend_income: 4005.0 + taxable_interest_income: 5505.0 + short_term_capital_gains: 2005.0 + long_term_capital_gains: 2505.0 + rental_income: 4505.0 + taxable_private_pension_income: 1500.0 + social_security_retirement: 5000.0 + real_estate_taxes: 24000 + mortgage_interest: 36000 + self_employment_income: 158010 + business_is_qualified: true + business_is_sstb: false + w2_wages_from_qualified_business: 100e6 + person2: + age: 63 + employment_income: 82010 + qualified_dividend_income: 4005 + taxable_interest_income: 5505 + short_term_capital_gains: 2005 + long_term_capital_gains: 2505 + rental_income: 4505 + taxable_private_pension_income: 1500 + social_security_retirement: 5000 + person3: + age: 16 + person4: + age: 16 + person5: + age: 16 + tax_units: + tax_unit: + members: [person1, person2, person3, person4, person5] + tax_unit_itemizes: True + state_income_tax: 19956.35 + spm_units: + spm_unit: + members: [person1, person2, person3, person4, person5] + snap: 0 # not in TAXSIM35 + tanf: 0 # not in TAXSIM35 + households: + household: + members: [person1, person2, person3, person4, person5] + state_fips: 51 # VA + output: # expected results from patched TAXSIM35 2024-03-21 version + va_itemized_deductions: 35_282 diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.yaml new file mode 100644 index 00000000000..12d6699c219 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.yaml @@ -0,0 +1,33 @@ +- name: 2021 Virginia limited itemized deduction for a single filer + period: 2021 + input: + filing_status: SINGLE + real_estate_taxes: 5_000 + adjusted_gross_income: 300_000 # > $278,450 + state_and_local_sales_or_income_tax: 1_000 + state_code: VA + output: + va_reduced_itemized_deductions: 4_461.25 + +- name: 2021 Virginia limited itemized deduction for a head of household filer + period: 2021 + input: + filing_status: HEAD_OF_HOUSEHOLD + real_estate_taxes: 50_000 + adjusted_gross_income: 800_000 # > $306,300 + state_and_local_sales_or_income_tax: 10_000 + state_code: VA + output: + va_reduced_itemized_deductions: 0 + +- name: Filer with State and local tax as well as mortgage interest + period: 2021 + absolute_error_margin: 2 + input: + filing_status: JOINT + adjusted_gross_income: 364_695 + state_and_local_sales_or_income_tax: 19_956 + mortgage_interest: 36_000 + state_code: VA + output: + va_reduced_itemized_deductions: 35_282 diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml index 7155ec2f9ae..9c7e6398963 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml @@ -77,3 +77,4 @@ state_fips: 51 # VA output: # expected results from patched TAXSIM35 2024-03-01 version va_income_tax: 1_969.48 + diff --git a/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py b/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py index 1480dc9a4eb..9fc40237811 100644 --- a/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py +++ b/policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit.py @@ -15,7 +15,8 @@ class va_low_income_tax_credit(Variable): defined_for = "va_low_income_tax_credit_agi_eligible" def formula(tax_unit, period, parameters): - exemptions = tax_unit("va_personal_exemption", period) + # The credit is dependent on the number of personal and dependent exemptions + exemptions = tax_unit("tax_unit_size", period) p = parameters( period ).gov.states.va.tax.income.credits.eitc.low_income_tax diff --git a/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py index acd1059f8d8..fdd27b0d1ed 100644 --- a/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py +++ b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_itemized_deductions.py @@ -11,50 +11,34 @@ class va_itemized_deductions(Variable): defined_for = StateCode.VA def formula(tax_unit, period, parameters): - # The federal limitation on itemized deductions does not apply during the TCJA period - # Virginia still applies the limitation - year = period.start.year - if year >= 2018 and year <= 2026: - instant_str = f"2017-01-01" - else: - instant_str = period - p_irs = parameters(instant_str).gov.irs.deductions.itemized.limitation p_va = parameters(period).gov.states.va.tax.income.deductions.itemized - # va itemized deductions itm_deds_less_salt = tax_unit("itemized_deductions_less_salt", period) + uncapped_state_and_local_tax = tax_unit( + "state_and_local_sales_or_income_tax", period + ) uncapped_property_taxes = add(tax_unit, period, ["real_estate_taxes"]) - va_itm_deds = itm_deds_less_salt + uncapped_property_taxes + va_itm_deds = ( + itm_deds_less_salt + + uncapped_property_taxes + + uncapped_state_and_local_tax + ) - # Part A: If AGI from federal return is over a certain amount, then - # limitations to the itemized deduction are applied federal_agi = tax_unit("adjusted_gross_income", period) + filing_status = tax_unit("filing_status", period) applicable_amount = p_va.applicable_amount[filing_status] - excess = max_(federal_agi - applicable_amount, 0) - agi_adjustment = p_irs.agi_rate * excess - - itm_deds_adjustment = p_irs.itemized_deduction_rate * va_itm_deds - va_itm_deds_adjustment = min_(agi_adjustment, itm_deds_adjustment) - # Part B: state and local income tax modification - # the foreign income tax is considered but not modeled here - adjustment_fraction = np.zeros_like(va_itm_deds) - mask = va_itm_deds != 0 - adjustment_fraction[mask] = ( - va_itm_deds_adjustment[mask] / va_itm_deds[mask] + # Output if deductions are not limited + itemized_ded_reduced_by_uncapped_state_and_local = max_( + va_itm_deds - uncapped_state_and_local_tax, 0 ) - - # Virginia Schedule A fails to mention if state and local income taxes cannot be negative - salt = tax_unit("state_and_local_sales_or_income_tax", period) - state_and_local_income_tax_adjustment = salt * ( - 1 - adjustment_fraction - ) - - va_limited_itm_deds = max_( - va_itm_deds_adjustment - state_and_local_income_tax_adjustment, 0 + # Output if deductions are limited + selected_ded_reduced_by_reduced_state_and_local = tax_unit( + "va_reduced_itemized_deductions", period ) - return where( - federal_agi > applicable_amount, va_limited_itm_deds, va_itm_deds + federal_agi > applicable_amount, + selected_ded_reduced_by_reduced_state_and_local, + itemized_ded_reduced_by_uncapped_state_and_local, ) diff --git a/policyengine_us/variables/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.py b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.py new file mode 100644 index 00000000000..9278300ba89 --- /dev/null +++ b/policyengine_us/variables/gov/states/va/tax/income/deductions/va_reduced_itemized_deductions.py @@ -0,0 +1,85 @@ +from policyengine_us.model_api import * + + +class va_reduced_itemized_deductions(Variable): + value_type = float + entity = TaxUnit + label = "Virginia reduced itemized deductions" + unit = USD + definition_period = YEAR + reference = "https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf" + defined_for = StateCode.VA + + def formula(tax_unit, period, parameters): + p_va = parameters(period).gov.states.va.tax.income.deductions.itemized + + uncapped_state_and_local_tax = tax_unit( + "state_and_local_sales_or_income_tax", period + ) + + # Part A: If AGI from federal return is over a certain amount, then + # limitations to the itemized deduction are applied + # Line 1 - sum of medical exepens ded., capped state and local tax, + # interest ded., charitable ded., and casualty loss ded. + applicable_ded = add( + tax_unit, + period, + p_va.reduction.applicable, + ) + # Line 2 medical expense ded., interest ded., casualty loss ded., and gambling losses + reducible_ded = add( + tax_unit, + period, + p_va.reduction.reducible, + ) + # Line 3 - subtract Line 2 from line 1 + excess_ded = max_(applicable_ded - reducible_ded, 0) + # If 0 - no reduction + # Line 4 - IRS deduction rate of excess + # The federal limitation on itemized deductions does not apply during the TCJA period + # Virginia still applies the limitation + year = period.start.year + if year >= 2018 and year <= 2026: + instant_str = f"2017-01-01" + else: + instant_str = period + p_irs = parameters(instant_str).gov.irs.deductions.itemized.limitation + excess_ded_fraction = excess_ded * p_irs.itemized_deduction_rate + # Line 5 Federal AGI + federal_agi = tax_unit("adjusted_gross_income", period) + # Line 6 - applicable amount + filing_status = tax_unit("filing_status", period) + applicable_amount = p_va.applicable_amount[filing_status] + # Line 7 - excess + excess = max_(federal_agi - applicable_amount, 0) + # Line 8 - excess times federal item. ded. AGI rate + agi_adjustment = p_irs.agi_rate * excess + # Line 9 - min of line 4 and line 8 + va_itm_deds_adjustment = min_(agi_adjustment, excess_ded_fraction) + # Output from Part A (Line 1 - Line 9) + # Line 17 of the VA Schedule A + reduced_selected_ded = max_(applicable_ded - va_itm_deds_adjustment, 0) + + # Part B: state and local income tax modification + # Form Part A - line 11 - Line 9 divided by line 3 + adjustment_fraction = np.zeros_like(excess_ded) + mask = excess_ded != 0 + adjustment_fraction[mask] = ( + va_itm_deds_adjustment[mask] / excess_ded[mask] + ) + # Part B Line 13 - capped state and local income tax + p_salt = parameters( + period + ).gov.irs.deductions.itemized.salt_and_real_estate + capped_state_and_local_tax = min_( + uncapped_state_and_local_tax, p_salt.cap[filing_status] + ) + # Line 14 - Multiply line 11 by line 13 + state_and_local_tax_adj = ( + capped_state_and_local_tax * adjustment_fraction + ) + # Line 15 - Subtract Line 14 from Line 13 + reduced_state_and_local_tax = max_( + capped_state_and_local_tax - state_and_local_tax_adj, 0 + ) + return max_(reduced_selected_ded - reduced_state_and_local_tax, 0) From dbe2554743360b80fa3bd375c03a9988fe8d3772 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Tue, 2 Apr 2024 15:59:43 +0000 Subject: [PATCH 23/29] Update PolicyEngine US --- CHANGELOG.md | 8 ++++++++ changelog.yaml | 6 ++++++ changelog_entry.yaml | 5 ----- setup.py | 2 +- 4 files changed, 15 insertions(+), 6 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 84457f7d5fa..5c546052025 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,13 @@ 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). +## [0.721.1] - 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 @@ -8046,6 +8053,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[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 diff --git a/changelog.yaml b/changelog.yaml index a9f03a657b2..e982c65a32e 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6864,3 +6864,9 @@ 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 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 120ba7a2871..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,5 +0,0 @@ -- bump: patch - changes: - fixed: - - Fix Virginia low-income credit calculation. - - Fix Virginia itemized deduction calculation. diff --git a/setup.py b/setup.py index b242a5705e1..1fcbad91241 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.721.0", + version="0.721.1", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From 1dc9003a1644cdd34bb981acda0f7aa5e77634cb Mon Sep 17 00:00:00 2001 From: JudyZ13 <112495414+JudyZ13@users.noreply.github.com> Date: Tue, 2 Apr 2024 16:40:17 -0500 Subject: [PATCH 24/29] Rename WIDOW to SURVIVING_SPOUSE filing status (#4130) * updates * updates * Rename `WIDOW` to `SURVIVING_SPOUSE` filing status Fixes #4094 * updates to 'hi' * updates * updates * updates * Co-authored-by: Pavel Makarchuk * updates * fixed errors * revert some changes * revert minor * Update policyengine_us/variables/household/demographic/tax_unit/filing_status.py --------- Co-authored-by: PavelMakarchuk Co-authored-by: Max Ghenis --- CONTRIBUTING.md | 4 +- changelog_entry.yaml | 4 + .../data/datasets/cps/enhanced_cps/loss.py | 4 +- .../filer_credit/amount.yaml | 2 +- .../filer_credit/phase_out/start.yaml | 2 +- .../bonus_guaranteed_deduction/amount.yaml | 2 +- .../phase_out/threshold.yaml | 2 +- .../dc_kccatc/phase_out/threshold.yaml | 2 +- .../basic_income/agi_limit/amount.yaml | 2 +- .../basic_income/phase_out/end.yaml | 2 +- .../basic_income/phase_out/threshold.yaml | 2 +- .../gov/irs/ald/loss/capital/max.yaml | 2 +- .../parameters/gov/irs/ald/loss/max.yaml | 2 +- .../gov/irs/ald/misc/max_business_losses.yaml | 2 +- .../gov/irs/capital_gains/brackets.yaml | 4 +- .../gov/irs/capital_gains/loss_limit.yaml | 2 +- .../new/eligibility/income_limit.yaml | 2 +- .../used/eligibility/income_limit.yaml | 2 +- .../credits/ctc/phase_out/arpa/threshold.yaml | 2 +- .../irs/credits/ctc/phase_out/threshold.yaml | 2 +- .../elderly_or_disabled/phase_out.yaml | 2 +- .../arpa/phase_out/length.yaml | 2 +- .../arpa/phase_out/threshold.yaml | 2 +- .../caa/phase_out/threshold.yaml | 2 +- .../cares/phase_out/threshold.yaml | 2 +- .../itemized/interest/mortgage/cap.yaml | 2 +- .../limitation/applicable_amount.yaml | 2 +- .../itemized/reduction/agi_threshold.yaml | 2 +- .../itemized/salt_and_real_estate/cap.yaml | 2 +- .../irs/deductions/qbi/phase_out/length.yaml | 2 +- .../irs/deductions/qbi/phase_out/start.yaml | 2 +- .../standard/aged_or_blind/amount.yaml | 2 +- .../gov/irs/deductions/standard/amount.yaml | 2 +- .../reduction_amount.yaml | 2 +- .../income/amt/capital_gains/brackets.yaml | 4 +- .../gov/irs/income/amt/exemption/amount.yaml | 2 +- .../income/amt/exemption/phase_out/start.yaml | 2 +- .../parameters/gov/irs/income/bracket.yaml | 14 +- .../irs/income/exemption/phase_out/start.yaml | 2 +- .../income/exemption/phase_out/step_size.yaml | 2 +- .../net_investment_income_tax/threshold.yaml | 2 +- .../medicare/additional/exclusion.yaml | 2 +- .../taxability/threshold/lower.yaml | 2 +- .../taxability/threshold/upper.yaml | 2 +- .../exemption/cutoff.yaml | 2 +- .../household/other_per_dependent.yaml | 4 +- .../income/credits/school/fixed/amount.yaml | 2 +- .../deductions/standard/amount/max.yaml | 2 +- .../deductions/standard/amount/min.yaml | 2 +- .../standard/phase_out/increment.yaml | 2 +- .../deductions/standard/phase_out/rate.yaml | 2 +- .../standard/phase_out/threshold.yaml | 2 +- .../al/tax/income/exemptions/personal.yaml | 2 +- .../{widow.yaml => surviving_spouse.yaml} | 0 .../inflationary_relief/max_amount.yaml | 2 +- .../inflationary_relief/reduction/amount.yaml | 2 +- .../reduction/increment.yaml | 2 +- .../inflationary_relief/reduction/start.yaml | 3 +- .../ar/tax/income/deductions/standard.yaml | 2 +- .../no_or_one_dependent.yaml | 0 .../two_or_more_dependents.yaml | 0 .../ceiling/qualifying_foster.yaml | 2 +- .../ceiling/qualifying_organization.yaml | 2 +- .../dependent_credit/reduction/start.yaml | 2 +- .../family_tax_credits/amount/cap.yaml | 2 +- .../increased_excise/income_threshold.yaml | 2 +- .../ca/calepa/carb/cvrp/income_cap.yaml | 2 +- .../ca/tax/income/amt/exemption/amount.yaml | 2 +- .../amt/exemption/amti/threshold/lower.yaml | 2 +- .../amt/exemption/amti/threshold/upper.yaml | 2 +- .../ca/tax/income/credits/renter/amount.yaml | 2 +- .../tax/income/credits/renter/income_cap.yaml | 4 +- .../itemized/limit/agi_threshold.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../tax/income/exemptions/personal_scale.yaml | 2 +- .../exemptions/phase_out/increment.yaml | 2 +- .../income/exemptions/phase_out/start.yaml | 2 +- .../{widow.yaml => surviving_spouse.yaml} | 0 .../federal_deductions/exemption.yaml | 2 +- .../agi_threshold.yaml | 2 +- .../{widow.yaml => surviving_spouse.yaml} | 0 .../{widow.yaml => surviving_spouse.yaml} | 0 .../reduction/amount.yaml | 2 +- .../reduction/max_amount.yaml | 2 +- .../sales_tax_refund/amount/multiplier.yaml | 2 +- .../subtractions/able_contribution/cap.yaml | 2 +- .../max_amount.yaml | 2 +- .../states/ct/tax/income/add_back/amount.yaml | 2 +- .../ct/tax/income/add_back/increment.yaml | 2 +- .../ct/tax/income/add_back/max_amount.yaml | 2 +- .../states/ct/tax/income/add_back/start.yaml | 2 +- .../ct/tax/income/agi/surviving_spouse.yaml | 126 ++++++++++++++++++ .../property_tax/reduction/increment.yaml | 2 +- .../credits/property_tax/reduction/start.yaml | 2 +- .../exemptions/personal/max_amount.yaml | 2 +- .../exemptions/personal/reduction/start.yaml | 2 +- .../{widow.yaml => surviving_spouse.yaml} | 0 .../tax/income/recapture/higher/amount.yaml | 2 +- .../income/recapture/higher/increment.yaml | 2 +- .../income/recapture/higher/max_amount.yaml | 2 +- .../ct/tax/income/recapture/higher/start.yaml | 2 +- .../ct/tax/income/recapture/lower/amount.yaml | 2 +- .../tax/income/recapture/lower/increment.yaml | 2 +- .../income/recapture/lower/max_amount.yaml | 2 +- .../ct/tax/income/recapture/lower/start.yaml | 2 +- .../pensions_or_annuity/income_limit.yaml | 2 +- .../social_security/reduction_threshold.yaml | 2 +- .../tax/income/subtractions/tuition/cap.yaml | 2 +- .../income/credits/kccatc/income_limit.yaml | 2 +- .../deductions/itemized/phase_out/start.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../elderly_or_disabled/amount.yaml | 2 +- .../eligibility/agi_limit.yaml | 2 +- .../eligibility/earned_income_limit.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../ga/tax/income/exemptions/personal.yaml | 2 +- .../{widow.yaml => surviving_spouse.yaml} | 0 .../{widow.yaml => surviving_spouse.yaml} | 0 .../itemized/threshold/deductions.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../{widow.yaml => surviving_spouse.yaml} | 0 .../alternative_minimum_tax/exemption.yaml | 2 +- .../alternative_minimum_tax/threshold.yaml | 2 +- .../ia/tax/income/deductions/standard.yaml | 2 +- .../pension_exclusion/maximum_amount.yaml | 2 +- .../reportable_social_security/deduction.yaml | 2 +- .../deductions/retirement_benefits/cap.yaml | 2 +- .../il/tax/income/exemption/income_limit.yaml | 2 +- .../homeowners_property_tax/max.yaml | 2 +- .../in/tax/income/deductions/renters/max.yaml | 2 +- .../agi_reduction.yaml | 2 +- .../exemptions/aged_low_agi/threshold.yaml | 2 +- .../deductions/standard/base_amount.yaml | 2 +- .../deductions/standard/extra_amount.yaml | 2 +- .../tax/income/rates/zero_tax_threshold.yaml | 2 +- .../la/tax/income/exemptions/personal.yaml | 2 +- .../eligibility/max_income.yaml | 2 +- .../ma/tax/income/deductions/rent/cap.yaml | 2 +- .../tax/income/exempt_status/limit/base.yaml | 2 +- .../limit/personal_exemption_added.yaml | 2 +- .../ma/tax/income/exemptions/interest.yaml | 2 +- .../ma/tax/income/exemptions/personal.yaml | 2 +- .../credits/cdcc/eligibility/agi_cap.yaml | 2 +- .../cdcc/eligibility/refundable_agi_cap.yaml | 2 +- .../credits/cdcc/phase_out/increment.yaml | 2 +- .../income/credits/cdcc/phase_out/start.yaml | 2 +- .../credits/senior_tax/income_threshold.yaml | 2 +- .../tax/income/deductions/standard/max.yaml | 2 +- .../tax/income/deductions/standard/min.yaml | 2 +- .../credits/fairness/property_tax/amount.yaml | 2 +- .../fairness/property_tax/income_limit.yaml | 2 +- .../fairness/sales_tax/amount/base.yaml | 2 +- .../fairness/sales_tax/reduction/amount.yaml | 2 +- .../sales_tax/reduction/increment.yaml | 2 +- .../fairness/sales_tax/reduction/start.yaml | 2 +- .../dependent_exemption/phaseout/start.yaml | 2 +- .../personal_exemption/phaseout/start.yaml | 2 +- .../personal_exemption/phaseout/width.yaml | 2 +- .../income/deductions/phase_out/start.yaml | 2 +- .../income/deductions/phase_out/width.yaml | 2 +- .../amount.yaml | 2 +- .../retirement_benefits/tier_one/amount.yaml | 2 +- .../retired/both_qualifying_amount.yaml | 2 +- .../retired/single_qualifying_amount.yaml | 2 +- .../standard/tier_three/amount.yaml | 2 +- .../standard/tier_two/amount/base.yaml | 2 +- .../exemptions/dependent_on_other_return.yaml | 2 +- .../amt/fractional_income_threshold.yaml | 2 +- .../mn/tax/income/amt/income_threshold.yaml | 2 +- .../tax/income/deductions/agi_threshold.yaml | 2 +- .../tax/income/deductions/standard/base.yaml | 2 +- .../tax/income/deductions/standard/extra.yaml | 2 +- .../tax/income/exemptions/agi_step_size.yaml | 2 +- .../tax/income/exemptions/agi_threshold.yaml | 2 +- .../elderly_disabled/agi_offset_base.yaml | 2 +- .../elderly_disabled/base_amount.yaml | 2 +- .../social_security/alternative_amount.yaml | 2 +- .../social_security/income_amount.yaml | 2 +- .../deductions/federal_income_tax/cap.yaml | 2 +- ...o_private_pension_deduction_allowance.yaml | 2 +- ...mo_public_pension_deduction_allowance.yaml | 2 +- .../mo_ss_or_ssd_deduction_allowance.yaml | 2 +- .../mo_ss_or_ssdi_exemption_threshold.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../tax/income/exemptions/regular/amount.yaml | 2 +- .../itemized/federal_income_tax/cap.yaml | 2 +- .../tax/income/deductions/standard/cap.yaml | 2 +- .../tax/income/deductions/standard/floor.yaml | 2 +- .../tax/income/exemptions/interest/cap.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../social_security/threshold.yaml | 2 +- .../deductions/standard/base_amount.yaml | 2 +- .../deductions/standard/extra_amount.yaml | 2 +- .../income/exemptions/special_agi_limit.yaml | 2 +- .../nh/tax/income/exemptions/amount/base.yaml | 2 +- .../exclusions/retirement/max_amount.yaml | 2 +- .../retirement/special_exclusion/amount.yaml | 2 +- .../tax/income/exemptions/regular/amount.yaml | 2 +- .../nj/tax/income/filing_threshold.yaml | 2 +- .../deductions/certain_dependents/amount.yaml | 2 +- .../low_and_middle_income/income_limit.yaml | 2 +- .../reduction/income_threshold.yaml | 2 +- .../low_and_middle_income/reduction/rate.yaml | 2 +- .../social_security_income/income_limit.yaml | 2 +- .../2021_income/additional/amount.yaml | 2 +- .../rebates/2021_income/main/amount.yaml | 2 +- .../2021_income/main/income_limit.yaml | 2 +- .../2021_income/supplemental/amount.yaml | 2 +- .../rebates/property_tax/max_amount.yaml | 2 +- .../deductions/itemized/phase_out/start.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../income/exemptions/special_agi_limit.yaml | 2 +- .../exemption/income_limit/regular.yaml | 2 +- .../credits/retirement_income/base.yaml | 2 +- .../retirement_income/income_threshold.yaml | 2 +- .../standard/aged_or_blind/amount.yaml | 2 +- .../income/deductions/standard/amount.yaml | 3 +- .../social_security/limit/income.yaml | 2 +- .../income_limit.yaml | 2 +- .../cap.yaml | 2 +- .../child_tax_rebate/limit/income.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../retirement/phase_out/threshold.yaml | 2 +- .../ss_benefits/phase_out/threshold.yaml | 2 +- .../credits/taxpayer/phase_out/threshold.yaml | 2 +- .../itemized/applicable_amount.yaml | 2 +- .../va/tax/income/deductions/standard.yaml | 2 +- .../va/tax/income/filing_requirement.yaml | 2 +- .../subtractions/age_deduction/threshold.yaml | 2 +- .../csrs/reduction/end.yaml | 2 +- .../csrs/reduction/start.yaml | 2 +- .../social_security/reduction/end.yaml | 2 +- .../social_security/reduction/start.yaml | 2 +- .../cdcc/low_income/income_threshold.yaml | 2 +- .../tax/income/deductions/standard/base.yaml | 2 +- .../income/additions/capital_loss/limit.yaml | 2 +- .../tax/income/deductions/standard/max.yaml | 2 +- .../retirement_income/max_agi.yaml | 2 +- .../income_phase_out/base.yaml | 2 +- .../tax/income/credits/liftc/fpg_percent.yaml | 2 +- .../low_income_earned_income/amount.yaml | 2 +- .../income_limit.yaml | 2 +- .../income_limit.yaml | 2 +- .../ecpa_filer_credit.yaml | 4 +- .../end_child_poverty_act/integration.yaml | 4 +- .../eitc_agi_limit_integration.yaml | 2 +- .../tax_unit_ss_combined_income_excess.yaml | 4 +- .../gov/irs/tax_unit/head_spouse_count.yaml | 2 +- .../household/nyc_household_credit.yaml | 8 +- .../al/tax/income/al_withheld_income_tax.yaml | 4 +- .../ar/tax/income/ar_withheld_income_tax.yaml | 4 +- .../ar_inflation_relief_credit_person.yaml | 2 +- .../personal/ar_personal_credits_base.yaml | 12 +- .../standard/ar_standard_deduction_joint.yaml | 2 +- .../az/tax/income/az_filing_status.yaml | 2 +- .../az/tax/income/az_withheld_income_tax.yaml | 4 +- .../income/credits/az_family_tax_credit.yaml | 2 +- .../az_family_tax_credit_eligible.yaml | 10 ++ ..._increased_excise_tax_credit_eligible.yaml | 8 +- .../ca_amt_exemption.yaml | 2 +- .../ca/tax/income/ca_withheld_income_tax.yaml | 4 +- .../co_federal_deduction_addback.yaml | 12 +- ...ess_income_deduction_addback_eligible.yaml | 2 +- .../co/tax/income/co_withheld_income_tax.yaml | 4 +- .../co/tax/income/credits/ctc/co_ctc.yaml | 8 +- .../co_income_qualified_senior_housing.yaml | 2 +- .../ct_income_tax_phase_out_add_back.yaml | 2 +- .../credits/ct_personal_credit_rate.yaml | 2 +- .../ct_income_tax_after_personal_credits.yaml | 2 +- .../ct/tax/income/ct_withheld_income_tax.yaml | 4 +- .../exemptions/ct_personal_exemptions.yaml | 2 +- .../tuition/ct_tuition_subtraction.yaml | 4 +- .../dc/tax/income/dc_withheld_income_tax.yaml | 4 +- .../de/tax/income/de_withheld_income_tax.yaml | 4 +- .../tax/income/exemptions/ga_exemptions.yaml | 2 +- .../ga/tax/income/ga_withheld_income_tax.yaml | 4 +- .../hi/tax/income/hi_withheld_income_tax.yaml | 4 +- .../ia/tax/income/ia_withheld_income_tax.yaml | 4 +- .../id_retirement_benefits_deduction.yaml | 2 +- ...ome_tax_before_non_refundable_credits.yaml | 8 +- .../id/tax/income/id_withheld_income_tax.yaml | 4 +- .../il/tax/income/il_withheld_income_tax.yaml | 4 +- .../in/tax/income/in_withheld_income_tax.yaml | 4 +- .../ks/tax/income/ks_withheld_income_tax.yaml | 4 +- .../ky/tax/income/ky_withheld_income_tax.yaml | 4 +- ...ome_tax_before_non_refundable_credits.yaml | 4 +- .../la/tax/income/la_withheld_income_tax.yaml | 4 +- .../ma/tax/income/ma_withheld_income_tax.yaml | 4 +- .../senior_tax/md_senior_tax_credit.yaml | 8 +- .../md/tax/income/md_withheld_income_tax.yaml | 4 +- .../me_property_tax_fairness_credit.yaml | 2 +- .../income/me_income_tax_before_credits.yaml | 4 +- .../me/tax/income/me_withheld_income_tax.yaml | 4 +- .../me_deduction_phaseout_percentage.yaml | 8 +- .../mi_standard_deduction_tier_two.yaml | 2 +- .../mi/tax/income/mi_withheld_income_tax.yaml | 4 +- .../mn/tax/income/mn_withheld_income_tax.yaml | 4 +- .../mo/tax/income/mo_withheld_income_tax.yaml | 4 +- .../standard/ms_standard_deduction_joint.yaml | 2 +- .../exemptions/ms_regular_exemption.yaml | 2 +- .../ms/tax/income/ms_withheld_income_tax.yaml | 4 +- .../standard/mt_standard_deduction_indiv.yaml | 2 +- .../standard/mt_standard_deduction_joint.yaml | 2 +- .../mt/tax/income/mt_withheld_income_tax.yaml | 4 +- .../nc/tax/income/nc_withheld_income_tax.yaml | 4 +- .../nd/tax/income/nd_withheld_income_tax.yaml | 4 +- .../ne/tax/income/ne_withheld_income_tax.yaml | 4 +- .../income/exemptions/nh_base_exemption.yaml | 2 +- .../nj_pension_retirement_exclusion.yaml | 2 +- .../exemptions/nj_regular_exemption.yaml | 2 +- .../tax/income/main/nj_main_income_tax.yaml | 2 +- .../nj/tax/income/nj_withheld_income_tax.yaml | 4 +- .../nm_medical_care_expense_deduction.yaml | 16 +-- .../nm_blind_and_aged_exemption.yaml | 2 +- .../nm_low_and_middle_income_exemption.yaml | 2 +- .../nm_medical_expense_exemption.yaml | 2 +- ...ome_tax_before_non_refundable_credits.yaml | 2 +- .../nm/tax/income/nm_withheld_income_tax.yaml | 4 +- .../2021_income/nm_2021_income_rebate.yaml | 2 +- .../nm_additional_2021_income_rebate.yaml | 2 +- .../nm_supplemental_2021_income_rebate.yaml | 2 +- .../ny/tax/income/ny_withheld_income_tax.yaml | 4 +- .../oh/tax/income/oh_withheld_income_tax.yaml | 4 +- .../ok/tax/income/ok_withheld_income_tax.yaml | 4 +- .../or_retirement_credit.yaml | 2 +- .../wfhdc/or_wfhdc_employment_eligible.yaml | 2 +- .../or/tax/income/or_withheld_income_tax.yaml | 4 +- .../pa/tax/income/pa_withheld_income_tax.yaml | 4 +- ...etirement_income_subtraction_eligible.yaml | 6 +- .../ri/tax/income/ri_withheld_income_tax.yaml | 4 +- .../sc/tax/income/sc_withheld_income_tax.yaml | 4 +- ...ried_filing_separately_on_same_return.yaml | 4 +- .../ut/tax/income/ut_withheld_income_tax.yaml | 4 +- .../va/tax/income/va_withheld_income_tax.yaml | 4 +- .../deductions/vt_standard_deduction.yaml | 2 +- .../vt/tax/income/vt_normal_income_tax.yaml | 4 +- .../vt/tax/income/vt_withheld_income_tax.yaml | 4 +- .../wi/tax/income/wi_withheld_income_tax.yaml | 4 +- ...wv_low_income_earned_income_exclusion.yaml | 2 +- ...come_earned_income_exclusion_eligible.yaml | 2 +- ...ecurity_benefits_subtraction_eligible.yaml | 4 +- ..._security_benefits_subtraction_person.yaml | 2 +- .../wv/tax/income/wv_withheld_income_tax.yaml | 4 +- .../demographic/tax_unit/filing_status.yaml | 2 +- .../tests/policy/contrib/dc_kccatc.yaml | 4 +- .../variables/contrib/taxsim/taxsim_mstat.py | 2 +- ...school_tax_credit_rate_reduction_amount.py | 2 +- .../income/nyc_income_tax_before_credits.py | 2 +- ...ncome_tax_before_non_refundable_credits.py | 4 +- .../personal/ar_personal_credits_base.py | 2 +- .../low_income/ar_low_income_tax_joint.py | 10 +- .../income/ca_income_tax_before_credits.py | 4 +- .../co/tax/income/credits/ctc/co_ctc.py | 8 +- .../income/credits/ct_personal_credit_rate.py | 4 +- .../ct_income_tax_after_personal_credits.py | 4 +- ...ncome_tax_before_non_refundable_credits.py | 4 +- .../hi_alternative_tax_on_capital_gains.py | 4 +- .../hi_taxable_income_for_alternative_tax.py | 4 +- .../hi_food_excise_exemption_amount.py | 4 +- ...ncome_tax_before_non_refundable_credits.py | 4 +- .../deductions/ia_standard_deduction_indiv.py | 4 +- .../gov/states/ia/tax/income/ia_amt_indiv.py | 4 +- ...ncome_tax_before_non_refundable_credits.py | 2 +- ...ncome_tax_before_non_refundable_credits.py | 2 +- ..._qualifies_for_unmarried_childless_eitc.py | 2 +- .../senior_tax/md_senior_tax_credit.py | 2 +- .../exemptions/md_personal_exemption.py | 2 +- .../income/md_income_tax_before_credits.py | 2 +- .../me_sales_tax_fairness_credit.py | 2 +- .../income/me_income_tax_before_credits.py | 2 +- .../gov/states/mn/tax/income/mn_basic_tax.py | 2 +- ...tax_before_non_refundable_credits_indiv.py | 2 +- ...tax_before_non_refundable_credits_joint.py | 2 +- .../states/nc/tax/income/credits/nc_ctc.py | 2 +- .../income/deductions/nc_child_deduction.py | 2 +- .../income/nd_income_tax_before_credits.py | 2 +- .../income/ne_income_tax_before_credits.py | 2 +- .../nj_retirement_exclusion_fraction.py | 2 +- .../nj/tax/income/nj_main_income_tax.py | 2 +- .../nj_taking_property_tax_deduction.py | 4 +- .../nm_medical_care_expense_deduction.py | 2 +- .../exemptions/nm_blind_and_aged_exemption.py | 2 +- ...ncome_tax_before_non_refundable_credits.py | 2 +- .../ny/tax/income/ny_main_income_tax.py | 2 +- .../ny/tax/income/ny_supplemental_tax.py | 2 +- .../income/ok_income_tax_before_credits.py | 2 +- .../income/or_income_tax_before_credits.py | 2 +- .../or_federal_tax_liability_subtraction.py | 2 +- ...arried_filing_separately_on_same_return.py | 6 +- .../vt/tax/income/vt_normal_income_tax.py | 2 +- .../wi/tax/income/wi_income_before_credits.py | 2 +- .../wi/tax/income/wi_standard_deduction.py | 2 +- .../liftc/wv_low_income_family_tax_credit.py | 2 +- ...ncome_tax_before_non_refundable_credits.py | 2 +- .../demographic/tax_unit/filing_status.py | 4 +- 396 files changed, 648 insertions(+), 506 deletions(-) rename policyengine_us/parameters/gov/states/al/tax/income/rates/{widow.yaml => surviving_spouse.yaml} (100%) rename policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/{widow => surviving_spouse}/no_or_one_dependent.yaml (100%) rename policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/{widow => surviving_spouse}/two_or_more_dependents.yaml (100%) rename policyengine_us/parameters/gov/states/ca/tax/income/rates/{widow.yaml => surviving_spouse.yaml} (100%) rename policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/{widow.yaml => surviving_spouse.yaml} (100%) rename policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/{widow.yaml => surviving_spouse.yaml} (100%) create mode 100644 policyengine_us/parameters/gov/states/ct/tax/income/agi/surviving_spouse.yaml rename policyengine_us/parameters/gov/states/ct/tax/income/rates/{widow.yaml => surviving_spouse.yaml} (100%) rename policyengine_us/parameters/gov/states/ga/tax/income/main/{widow.yaml => surviving_spouse.yaml} (100%) rename policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/{widow.yaml => surviving_spouse.yaml} (100%) rename policyengine_us/parameters/gov/states/hi/tax/income/rates/{widow.yaml => surviving_spouse.yaml} (100%) diff --git a/CONTRIBUTING.md b/CONTRIBUTING.md index 88903d4ad9b..f9e9e8e5c0e 100644 --- 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_entry.yaml b/changelog_entry.yaml index e69de29bb2d..ab83e3c0319 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: minor + changes: + added: + - Rename widow to surviving spouse. diff --git a/policyengine_us/data/datasets/cps/enhanced_cps/loss.py b/policyengine_us/data/datasets/cps/enhanced_cps/loss.py index 8f2de479102..6c1dbd3e5a7 100644 --- 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/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml b/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml index 34cb481bf08..101e4914ae7 100644 --- a/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/amount.yaml +++ b/policyengine_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/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml b/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml index 04244314336..4a6aa377108 100644 --- a/policyengine_us/parameters/gov/contrib/congress/tlaib/end_child_poverty_act/filer_credit/phase_out/start.yaml +++ b/policyengine_us/parameters/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 index f7b3f062362..5c77dd046ec 100644 --- 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/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml b/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml index 8bcfc2a3b9d..fbf45cce327 100644 --- a/policyengine_us/parameters/gov/contrib/congress/wftca/bonus_guaranteed_deduction/phase_out/threshold.yaml +++ b/policyengine_us/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 index e7852667e23..9d05f97f1d1 100644 --- 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 index 60b0cabf9e2..ade040c232b 100644 --- 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 index c24c1fdbb8a..bc8c4314a6c 100644 --- 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 index 47b5ffeed4b..e544a6e5c84 100644 --- 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 index 20226ed3655..357be5ab82d 100644 --- 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 index 2dbe6500236..4dfaf61d869 100644 --- 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 index 0335ce51a71..08dd2223ba4 100644 --- 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 index 1592794b514..fcae6e56f02 100644 --- 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 index 0a71028a5e9..1324ac28ede 100644 --- 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 index 804fd8053a7..c8b37b5e1c0 100644 --- 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 index c32f1f3dddd..79bd1e166cd 100644 --- 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 index 8f19ccc38f4..d4a13ed3212 100644 --- 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 index 35ea39869d2..01bbf48edbc 100644 --- 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 index bf0181c3bf4..e2a7b96abbc 100644 --- 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 index cb7a50d9e66..92444ed226d 100644 --- 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/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml index bef3ab454f9..690d99ccdb0 100644 --- a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/arpa/phase_out/threshold.yaml +++ b/policyengine_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/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml index cece97471e4..aebc8efbe46 100644 --- a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/caa/phase_out/threshold.yaml +++ b/policyengine_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/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml b/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml index 775af5ab81b..db2480522c1 100644 --- a/policyengine_us/parameters/gov/irs/credits/recovery_rebate_credit/cares/phase_out/threshold.yaml +++ b/policyengine_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 index b2240dd6f17..2f371e152fd 100644 --- 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 index be450aac8b9..34e1323ac7c 100644 --- 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 index b04fbd0d76a..e7631fde9d2 100644 --- 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 index e1d3a683c93..5e0698f3647 100644 --- 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 diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml index de8c5a8d9d6..02672494e60 100644 --- a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml @@ -17,7 +17,7 @@ SINGLE: 2013-01-01: 1.0 2018-01-01: 50_000.0 2026-01-01: 1.0 -WIDOW: +SURVIVING_SPOUSE: 2013-01-01: 1.0 2018-01-01: 100_000.0 2026-01-01: 1.0 diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml index 42ba1c49e94..848b4956fb3 100644 --- a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/start.yaml @@ -57,7 +57,7 @@ SINGLE: 2023-01-01: 182_100 2024-01-01: 191_950 2026-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2013-01-01: 0 2018-01-01: 315_000 2019-01-01: 321_400 diff --git a/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml b/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml index e972fce42cf..10e2b5aa358 100644 --- a/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/standard/aged_or_blind/amount.yaml @@ -71,7 +71,7 @@ HEAD_OF_HOUSEHOLD: 2025-08-01: 2_300 2025-09-01: 2_350 2025-10-01: 2_400 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 1_300 2019-01-01: 1_300 2021-01-01: 1_350 diff --git a/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml index 855a188b8ee..7f13156ddc9 100644 --- a/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/irs/deductions/standard/amount.yaml @@ -76,7 +76,7 @@ HEAD_OF_HOUSEHOLD: 2032-01-01: 13_650 2033-01-01: 13_950 2034-01-01: 14_250 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 24_000 2019-01-01: 24_400 2020-01-01: 24_400 diff --git a/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml b/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml index 5f76c5f067e..f8b70719a56 100644 --- a/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml +++ b/policyengine_us/parameters/gov/irs/gross_income/dependent_care_assistance_programs/reduction_amount.yaml @@ -7,7 +7,7 @@ SEPARATE: 2018-01-01: 2_500 HEAD_OF_HOUSEHOLD: 2018-01-01: 5_000 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 5_000 metadata: breakdown: filing_status diff --git a/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml b/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml index 8fbc75a39ac..990b5cb23ec 100644 --- a/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml +++ b/policyengine_us/parameters/gov/irs/income/amt/capital_gains/brackets.yaml @@ -87,7 +87,7 @@ 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 @@ -158,7 +158,7 @@ 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/income/amt/exemption/amount.yaml b/policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml index 9f365f64024..da48875d624 100644 --- a/policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml +++ b/policyengine_us/parameters/gov/irs/income/amt/exemption/amount.yaml @@ -118,7 +118,7 @@ SINGLE: 2032-01-01: 79_300 2033-01-01: 80_900 2034-01-01: 82_500 -WIDOW: +SURVIVING_SPOUSE: values: 2013-01-01: 80_800 2014-01-01: 82_100 diff --git a/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml b/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml index 7ebd28197d8..b77c787004c 100644 --- a/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/irs/income/amt/exemption/phase_out/start.yaml @@ -122,7 +122,7 @@ SINGLE: 2032-01-01: 176_300 2033-01-01: 179_800 2034-01-01: 183_400 -WIDOW: +SURVIVING_SPOUSE: values: 2013-01-01: 153_900 2014-01-01: 156_500 diff --git a/policyengine_us/parameters/gov/irs/income/bracket.yaml b/policyengine_us/parameters/gov/irs/income/bracket.yaml index c1b36a8900d..a29c077061d 100644 --- a/policyengine_us/parameters/gov/irs/income/bracket.yaml +++ b/policyengine_us/parameters/gov/irs/income/bracket.yaml @@ -153,7 +153,7 @@ thresholds: rounding: type: nearest interval: 50 - WIDOW: + SURVIVING_SPOUSE: values: 2018-01-01: 19_050 2019-01-01: 19_400 @@ -284,7 +284,7 @@ thresholds: rounding: type: nearest interval: 50 - WIDOW: + SURVIVING_SPOUSE: values: 2018-01-01: 77_400 2019-01-01: 78_950 @@ -415,7 +415,7 @@ thresholds: rounding: type: nearest interval: 50 - WIDOW: + SURVIVING_SPOUSE: values: 2018-01-01: 165_000 2019-01-01: 168_400 @@ -546,7 +546,7 @@ thresholds: rounding: type: nearest interval: 50 - WIDOW: + SURVIVING_SPOUSE: values: 2018-01-01: 315_000 2019-01-01: 321_450 @@ -677,7 +677,7 @@ thresholds: rounding: type: nearest interval: 50 - WIDOW: + SURVIVING_SPOUSE: values: 2018-01-01: 400_000 2019-01-01: 408_200 @@ -808,7 +808,7 @@ thresholds: rounding: type: nearest interval: 50 - WIDOW: + SURVIVING_SPOUSE: values: 2018-01-01: 600_000 2019-01-01: 612_350 @@ -847,6 +847,6 @@ thresholds: HEAD_OF_HOUSEHOLD: values: 2018-01-01: .inf - WIDOW: + SURVIVING_SPOUSE: values: 2018-01-01: .inf diff --git a/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml index 81993a1ab33..82c428aad1b 100644 --- a/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/start.yaml @@ -78,7 +78,7 @@ 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/income/exemption/phase_out/step_size.yaml b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/step_size.yaml index 9b172685b65..3f09d3826b0 100644 --- a/policyengine_us/parameters/gov/irs/income/exemption/phase_out/step_size.yaml +++ b/policyengine_us/parameters/gov/irs/income/exemption/phase_out/step_size.yaml @@ -12,5 +12,5 @@ SEPARATE: 2013-01-01: 1_250 SINGLE: 2013-01-01: 2_500 -WIDOW: +SURVIVING_SPOUSE: 2013-01-01: 2_500 diff --git a/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml b/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml index 495f9156798..e89b37c0f05 100644 --- a/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml +++ b/policyengine_us/parameters/gov/irs/investment/net_investment_income_tax/threshold.yaml @@ -11,7 +11,7 @@ SEPARATE: SINGLE: values: 2013-01-01: 200_000 -WIDOW: +SURVIVING_SPOUSE: values: 2013-01-01: 250_000 metadata: diff --git a/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml b/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml index eea8ba45366..d439298a568 100644 --- a/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml +++ b/policyengine_us/parameters/gov/irs/payroll/medicare/additional/exclusion.yaml @@ -7,7 +7,7 @@ SEPARATE: 2013-01-01: 125_000 HEAD_OF_HOUSEHOLD: 2013-01-01: 200_000 -WIDOW: +SURVIVING_SPOUSE: 2013-01-01: 200_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml index 1c182c7ac84..ada386666ba 100644 --- a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml +++ b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/lower.yaml @@ -11,7 +11,7 @@ SEPARATE: HEAD_OF_HOUSEHOLD: values: 2013-01-01: 25_000 -WIDOW: +SURVIVING_SPOUSE: values: 2013-01-01: 25_000 metadata: diff --git a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml index 06c97be9ba3..40021828454 100644 --- a/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml +++ b/policyengine_us/parameters/gov/irs/social_security/taxability/threshold/upper.yaml @@ -11,7 +11,7 @@ SEPARATE: HEAD_OF_HOUSEHOLD: values: 2013-01-01: 34_000 -WIDOW: +SURVIVING_SPOUSE: values: 2013-01-01: 34_000 metadata: diff --git a/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml b/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml index f1e59af8514..a4c4d4730f9 100644 --- a/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml +++ b/policyengine_us/parameters/gov/irs/unemployment_compensation/exemption/cutoff.yaml @@ -15,7 +15,7 @@ SINGLE: 2013-01-01: 0 2020-01-01: 150_000 2021-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2013-01-01: 0 2020-01-01: 150_000 2021-01-01: 0 diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml index 8af6a26a14e..02915a131eb 100644 --- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml +++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/household/other_per_dependent.yaml @@ -1,9 +1,9 @@ -description: NYC provides a household credit of this amount per dependent for joint, widow, and head of household filers. +description: NYC provides a household credit of this amount per dependent for joint, suriving spouse, and head of household filers. metadata: type: single_amount threshold_unit: currency-USD amount_unit: currency-USD - label: NYC Household Credit for joint, widow, and head of household filers. + label: NYC Household Credit for joint, suriving spouse, and head of household filers. reference: - title: Instructions for Form IT-201 href: https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it201i-2022.pdf#page=17 diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml index 164e67caee4..a1124c8af5c 100644 --- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml +++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/school/fixed/amount.yaml @@ -15,5 +15,5 @@ HEAD_OF_HOUSEHOLD: 2022-01-01: 63 JOINT: 2022-01-01: 125 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 125 diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml index 703fb4f3c46..fc22ba1af8a 100644 --- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml +++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml @@ -21,7 +21,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 4_700 2022-01-01: 5_200 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_500 2022-01-01: 3_000 SINGLE: diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml index 34d2334e69d..cbcbffbe5d0 100644 --- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml +++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml @@ -20,7 +20,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 2_000 2022-01-01: 2_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_000 2022-01-01: 2_500 SINGLE: diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml index 102fd6e8f06..0709cc522bd 100644 --- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml +++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml @@ -19,7 +19,7 @@ JOINT: 2021-01-01: 500 HEAD_OF_HOUSEHOLD: 2021-01-01: 500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 500 SINGLE: 2021-01-01: 500 diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml index 1cbe2433cf7..2b44cbd284c 100644 --- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml +++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/rate.yaml @@ -19,7 +19,7 @@ JOINT: 2021-01-01: 175 HEAD_OF_HOUSEHOLD: 2021-01-01: 135 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 25 SINGLE: 2021-01-01: 25 diff --git a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml index c4ea06b5a19..159f651efec 100644 --- a/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml +++ b/policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/threshold.yaml @@ -20,7 +20,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 23_000 2022-01-01: 25_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 23_000 2022-01-01: 25_500 SINGLE: diff --git a/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml index d06bba9d596..5afb3bdb90b 100644 --- a/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml +++ b/policyengine_us/parameters/gov/states/al/tax/income/exemptions/personal.yaml @@ -4,7 +4,7 @@ SINGLE: 2021-01-01: 1_500 SEPARATE: 2021-01-01: 1_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_500 JOINT: 2021-01-01: 3_000 diff --git a/policyengine_us/parameters/gov/states/al/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/al/tax/income/rates/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/al/tax/income/rates/widow.yaml rename to policyengine_us/parameters/gov/states/al/tax/income/rates/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml index a626841765e..b5dbd402bd5 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml @@ -17,7 +17,7 @@ metadata: - filing_status JOINT: 2022-01-01: 300 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 150 HEAD_OF_HOUSEHOLD: 2022-01-01: 150 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml index 1722b8f36ad..da5a59beb74 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/amount.yaml @@ -16,7 +16,7 @@ metadata: - filing_status JOINT: 2022-01-01: 20 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 10 HEAD_OF_HOUSEHOLD: 2022-01-01: 10 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml index d51688fbb0f..9accf74206d 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/increment.yaml @@ -17,7 +17,7 @@ metadata: - filing_status JOINT: 2022-01-01: 2_000 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 1_000 HEAD_OF_HOUSEHOLD: 2022-01-01: 1_000 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml index ec950c6f04b..81a603f3c2c 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/reduction/start.yaml @@ -18,8 +18,7 @@ metadata: - filing_status JOINT: 2022-01-01: 174_000 - 2023-01-01: 179_200 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 87_000 2023-01-01: 89_600 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml index 155e84e7c8c..b3982e0d283 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/deductions/standard.yaml @@ -34,7 +34,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 2_200 2022-01-01: 2_270 2023-01-01: 2_340 -WIDOW: +SURVIVING_SPOUSE: # $2,200 in 2015 + COLA, rounded by $10. 2021-01-01: 2_200 2022-01-01: 2_270 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/no_or_one_dependent.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/no_or_one_dependent.yaml rename to policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/two_or_more_dependents.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/widow/two_or_more_dependents.yaml rename to policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml index 804221f8fff..9175d5eef5e 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml @@ -17,7 +17,7 @@ JOINT: 2021-01-01: 1_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 1_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_000 SINGLE: 2021-01-01: 1_000 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml index a7479c89a11..df901bbd260 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml @@ -17,7 +17,7 @@ JOINT: 2021-01-01: 800 HEAD_OF_HOUSEHOLD: 2021-01-01: 800 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 800 SINGLE: 2021-01-01: 800 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml index 1f0469d1fdf..f8c99fae3e1 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml @@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 200_000 SEPARATE: 2021-01-01: 200_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 200_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml index 82d775caf55..452cde29b3e 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml @@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 240 JOINT: 2021-01-01: 240 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 240 SEPARATE: 2021-01-01: 120 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml index ade8402db01..e65371853f0 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml @@ -21,7 +21,7 @@ HEAD_OF_HOUSEHOLD: 2001-01-01: 25_000 JOINT: 2001-01-01: 25_000 -WIDOW: +SURVIVING_SPOUSE: 2001-01-01: 25_000 SEPARATE: 2001-01-01: 12_500 diff --git a/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml b/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml index 23d12f63fe1..c4930541a2c 100644 --- a/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml +++ b/policyengine_us/parameters/gov/states/ca/calepa/carb/cvrp/income_cap.yaml @@ -10,7 +10,7 @@ JOINT: 2022-02-24: 200_000 # Widow and separate are not specified. # Assume they are the same as joint and single, respectively. -WIDOW: +SURVIVING_SPOUSE: 2016-11-01: 300_000 2022-02-24: 200_000 SEPARATE: diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml index 868289d0cb2..1dea287b20e 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml @@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 78_070 2022-01-01: 84_550 2023-01-01: 87_171 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 104_094 2022-01-01: 112_734 2023-01-01: 116_229 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml index 36ac0978b6b..b7dbefd61d8 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml @@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 292_763 2022-01-01: 317_062 2023-01-01: 355_558 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 390_351 2022-01-01: 422_750 2023-01-01: 474_075 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml index d76a13ef320..eb76f6cd971 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml @@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 605_043 2022-01-01: 655_262 2023-01-01: 675_575 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 806_727 2022-01-01: 873_686 2023-01-01: 900_771 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml index 01c9f751d62..5669a068877 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml @@ -3,7 +3,7 @@ SINGLE: 1998-01-01: 60 SEPARATE: 1998-01-01: 60 -WIDOW: +SURVIVING_SPOUSE: 1998-01-01: 120 JOINT: 1998-01-01: 120 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml index 91a5006e7ae..f2ef1938d37 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 45_448 2022-01-01: 49_220 2023-01-01: 50_746 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 90_896 2022-01-01: 98_440 2023-01-01: 101_492 @@ -28,7 +28,7 @@ metadata: label: California renter tax credit AGI cap uprating: gov.states.ca.cpi # single/separate: $25,000 starting in 1998 indexed by California CPI - # widow/joint/head: $50,000 starting in 1998 indexed by California CPI + # surviving_spouse/joint/head: $50,000 starting in 1998 indexed by California CPI reference: - title: Cal. Rev. & Tax. Code § 17053.5 href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170535-credit-for-qualified-renter diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml index 75fea03a5fb..71848813792 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/agi_threshold.yaml @@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 318_437 2022-01-01: 344_867 2023-01-01: 355_558 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 424_581 2022-01-01: 459_821 2023-01-01: 474_075 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml index 6687e983766..5d21e4a248e 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml @@ -25,7 +25,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 9_606 2022-01-01: 10_404 2023-01-01: 10_726 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 9_606 2022-01-01: 10_404 2023-01-01: 10_726 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml index c18ef118264..33bf8f44f0e 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/personal_scale.yaml @@ -4,7 +4,7 @@ SINGLE: 2021-01-01: 1 SEPARATE: 2021-01-01: 1 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2 JOINT: 2021-01-01: 2 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml index 4776d5ab246..76c6c57997f 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/increment.yaml @@ -3,7 +3,7 @@ SINGLE: 1991-01-01: 2_500 SEPARATE: 1991-01-01: 1_250 -WIDOW: +SURVIVING_SPOUSE: 1991-01-01: 2_500 JOINT: 1991-01-01: 2_500 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml index 7061e2da11d..7b80e73e3b1 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/exemptions/phase_out/start.yaml @@ -9,7 +9,7 @@ SEPARATE: 2021-01-01: 212_288 2022-01-01: 229_908 2023-01-01: 237_035 -WIDOW: +SURVIVING_SPOUSE: 1991-01-01: 200_000 2021-01-01: 424_581 2022-01-01: 459_821 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/rates/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/ca/tax/income/rates/widow.yaml rename to policyengine_us/parameters/gov/states/ca/tax/income/rates/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml index ae9d1d96633..ea9b4790fca 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml @@ -25,6 +25,6 @@ SEPARATE: HEAD_OF_HOUSEHOLD: 2022-01-01: 30_000 2023-01-01: 12_000 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 30_000 2023-01-01: 12_000 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml index 6f773daf796..dc5f1768e55 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml @@ -23,7 +23,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 500_000 JOINT: 2021-01-01: 1_000_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 500_000 SEPARATE: 2021-01-01: 500_000 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/widow.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/widow.yaml rename to policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/amount/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/widow.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/widow.yaml rename to policyengine_us/parameters/gov/states/co/tax/income/credits/ctc/rate/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml index 03eede2714f..6e68a77aa5f 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml @@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD: 2022-01-01: 10 JOINT: 2022-01-01: 10 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 10 SEPARATE: 2022-01-01: 5 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml index 42286112ca5..81ae6a2624d 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml @@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD: 2022-01-01: 1_000 JOINT: 2022-01-01: 1_000 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 1_000 SEPARATE: 2022-01-01: 500 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml index fc46147fe3b..da0e55bc61e 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/multiplier.yaml @@ -21,5 +21,5 @@ SEPARATE: 2021-01-01: 1 SINGLE: 2021-01-01: 1 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml index 2266128e915..e7670a294e5 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/able_contribution/cap.yaml @@ -15,7 +15,7 @@ JOINT: 2023-01-01: 31_000 SINGLE: 2023-01-01: 20_700 -WIDOW: +SURVIVING_SPOUSE: 2023-01-01: 20_700 HEAD_OF_HOUSEHOLD: 2023-01-01: 20_700 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml index 1942f3a38d1..80a268f8c92 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml @@ -22,6 +22,6 @@ SEPARATE: SINGLE: 2021-01-01: .inf 2022-01-01: 20_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: .inf 2022-01-01: 20_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml index fe7575ba1d4..236db89b733 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/amount.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 32 JOINT: 2015-01-01: 40 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 40 SEPARATE: 2015-01-01: 20 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml index be466d327d4..1673705010d 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/increment.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 4_000 JOINT: 2015-01-01: 5_000 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 5_000 SEPARATE: 2015-01-01: 2_500 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml index 0a0f3db981b..ad0fccb4e28 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/max_amount.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 320 JOINT: 2015-01-01: 400 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 400 SEPARATE: 2015-01-01: 200 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml index 9cc79b7fb74..081425137fc 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/add_back/start.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 78_500 JOINT: 2015-01-01: 100_500 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 100_500 SEPARATE: 2015-01-01: 50_250 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/agi/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/agi/surviving_spouse.yaml new file mode 100644 index 00000000000..2d1f15a004b --- /dev/null +++ b/policyengine_us/parameters/gov/states/ct/tax/income/agi/surviving_spouse.yaml @@ -0,0 +1,126 @@ +description: Connecticut provides widow filers a credit for this fraction of taxes, depending on their adjusted gross income. +metadata: + type: single_amount + threshold_unit: currency-USD + amount_unit: /1 + label: Connecticut AGI credit for widow filers + reference: + - title: Connecticut General Statutes, Chapter 229, Sec. 12-703, (1), (I) + href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703 + - title: 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions + href: https://portal.ct.gov/-/media/DRS/Forms/2022/Income/2022-CT-1040-Instructions_1222.pdf#page=23 + - title: 2023 Form CT-1040 Connecticut Resident Income Tax Return Instructions + href: https://portal.ct.gov/-/media/DRS/Forms/2023/Income/2023-CT-1040-Instructions_1223.pdf#page=23 +brackets: + - threshold: + 2016-01-01: 24_000 + amount: + 2016-01-01: 0.75 + - threshold: + 2016-01-01: 30_000 + amount: + 2016-01-01: 0.70 + - threshold: + 2016-01-01: 30_500 + amount: + 2016-01-01: 0.65 + - threshold: + 2016-01-01: 31_000 + amount: + 2016-01-01: 0.60 + - threshold: + 2016-01-01: 31_500 + amount: + 2016-01-01: 0.55 + - threshold: + 2016-01-01: 32_000 + amount: + 2016-01-01: 0.50 + - threshold: + 2016-01-01: 32_500 + amount: + 2016-01-01: 0.45 + - threshold: + 2016-01-01: 33_000 + amount: + 2016-01-01: 0.40 + - threshold: + 2016-01-01: 33_500 + amount: + 2016-01-01: 0.35 + - threshold: + 2016-01-01: 40_000 + amount: + 2016-01-01: 0.30 + - threshold: + 2016-01-01: 40_500 + amount: + 2016-01-01: 0.25 + - threshold: + 2016-01-01: 41_000 + amount: + 2016-01-01: 0.20 + - threshold: + 2016-01-01: 41_500 + amount: + 2016-01-01: 0.15 + - threshold: + 2016-01-01: 50_000 + amount: + 2016-01-01: 0.14 + - threshold: + 2016-01-01: 50_500 + amount: + 2016-01-01: 0.13 + - threshold: + 2016-01-01: 51_000 + amount: + 2016-01-01: 0.12 + - threshold: + 2016-01-01: 51_500 + amount: + 2016-01-01: 0.11 + - threshold: + 2016-01-01: 52_000 + amount: + 2016-01-01: 0.10 + - threshold: + 2016-01-01: 96_000 + amount: + 2016-01-01: 0.09 + - threshold: + 2016-01-01: 96_500 + amount: + 2016-01-01: 0.08 + - threshold: + 2016-01-01: 97_000 + amount: + 2016-01-01: 0.07 + - threshold: + 2016-01-01: 97_500 + amount: + 2016-01-01: 0.06 + - threshold: + 2016-01-01: 98_000 + amount: + 2016-01-01: 0.05 + - threshold: + 2016-01-01: 98_500 + amount: + 2016-01-01: 0.04 + - threshold: + 2016-01-01: 99_000 + amount: + 2016-01-01: 0.03 + - threshold: + 2016-01-01: 99_500 + amount: + 2016-01-01: 0.02 + - threshold: + 2016-01-01: 100_000 + amount: + 2016-01-01: 0.01 + - threshold: + 2016-01-01: 100_500 + amount: + 2016-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml index b3947db2b64..4a0b3440caf 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/increment.yaml @@ -22,7 +22,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 10_000 JOINT: 2021-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 10_000 SEPARATE: 2021-01-01: 5_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml index 95987659fdd..bb7bbee1f18 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/credits/property_tax/reduction/start.yaml @@ -22,7 +22,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 54_500 JOINT: 2021-01-01: 70_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 70_500 SEPARATE: 2021-01-01: 35_250 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml index e59ec356387..5ad38b1a221 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/max_amount.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2016-01-01: 19_000 JOINT: 2016-01-01: 24_000 -WIDOW: +SURVIVING_SPOUSE: 2016-01-01: 24_000 SEPARATE: 2016-01-01: 12_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml index 68385c12712..642755ae7c9 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/exemptions/personal/reduction/start.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2016-01-01: 38_000 JOINT: 2016-01-01: 48_000 -WIDOW: +SURVIVING_SPOUSE: 2016-01-01: 48_000 SEPARATE: 2016-01-01: 24_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/rates/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/ct/tax/income/rates/widow.yaml rename to policyengine_us/parameters/gov/states/ct/tax/income/rates/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml index 5ce64315e76..8ed90dae199 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/amount.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 80 JOINT: 2015-01-01: 100 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 100 SEPARATE: 2015-01-01: 50 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml index bf6fa368e15..6606e68a62e 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/increment.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 8_000 JOINT: 2015-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 10_000 SEPARATE: 2015-01-01: 5_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml index 475dbd182c7..fb34b5f5475 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/max_amount.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 720 JOINT: 2015-01-01: 900 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 900 SEPARATE: 2015-01-01: 450 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml index 7f03ca1ba3e..03557fdca02 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/higher/start.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 800_000 JOINT: 2015-01-01: 1_000_000 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 1_000_000 SEPARATE: 2015-01-01: 500_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml index fc3e8298058..e0782159bd5 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/amount.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 140 JOINT: 2015-01-01: 180 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 180 SEPARATE: 2015-01-01: 90 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml index 69f277df575..f45639b0db6 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/increment.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 8_000 JOINT: 2015-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 10_000 SEPARATE: 2015-01-01: 5_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml index f5a49762a20..0691140819e 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/max_amount.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 4_200 JOINT: 2015-01-01: 5_400 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 5_400 SEPARATE: 2015-01-01: 2_700 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml index 3f291d721cc..456710b151b 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/recapture/lower/start.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 320_000 JOINT: 2015-01-01: 400_000 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 400_000 SEPARATE: 2015-01-01: 200_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml index 03dd749f861..2cb52fcc7be 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/pensions_or_annuity/income_limit.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2016-01-01: 75_000 JOINT: 2016-01-01: 100_000 -WIDOW: +SURVIVING_SPOUSE: 2016-01-01: 100_000 SEPARATE: 2016-01-01: 75_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml index 3dfe2c54389..29425a7465f 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/social_security/reduction_threshold.yaml @@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 100_000 JOINT: 2015-01-01: 100_000 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 100_000 SEPARATE: 2015-01-01: 75_000 diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml index bc96499bcc5..c853dbea3d6 100644 --- a/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml +++ b/policyengine_us/parameters/gov/states/ct/tax/income/subtractions/tuition/cap.yaml @@ -18,7 +18,7 @@ HEAD_OF_HOUSEHOLD: 2015-01-01: 5_000 JOINT: 2015-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2015-01-01: 5_000 SEPARATE: 2015-01-01: 5_000 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml index ba51408e8ab..85fc2b5de49 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml @@ -38,7 +38,7 @@ HEAD_OF_HOUSEHOLD: 2020-01-01: 151_900 2021-01-01: 153_400 2022-01-01: 157_200 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 750_000 # (A) 2019-01-01: 150_000 # (B) 2020-01-01: 151_900 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml index 2b3676fc5c5..5117a8649b3 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml @@ -18,5 +18,5 @@ SEPARATE: 2021-01-01: 100_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 200_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 200_000 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml index a1caccb57a7..d74b39445d1 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/deductions/standard/amount.yaml @@ -20,5 +20,5 @@ SEPARATE: 2000-01-01: 3_250 HEAD_OF_HOUSEHOLD: 2000-01-01: 3_250 -WIDOW: +SURVIVING_SPOUSE: 2000-01-01: 3_250 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml index 8165d6bfeab..a53adebe3f2 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/amount.yaml @@ -6,7 +6,7 @@ JOINT: 2021-01-01: 2_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 2_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_000 SINGLE: 2021-01-01: 2_000 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml index f885b1098cb..c92dde23cf7 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml @@ -3,7 +3,7 @@ JOINT: 2021-01-01: 20_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 10_000 SINGLE: 2021-01-01: 10_000 diff --git a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml index 51a47f041ae..d6fde3c675b 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/earned_income_limit.yaml @@ -3,7 +3,7 @@ JOINT: 2021-01-01: 5_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 2_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_500 SINGLE: 2021-01-01: 2_500 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml index 1ce492838fa..a4224e373df 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml @@ -30,7 +30,7 @@ SEPARATE: 2021-01-01: 3_000 2022-01-01: 3_550 2024-01-01: 12_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 4_600 2022-01-01: 5_400 2024-01-01: 12_000 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml index 77a26a85df9..d4e16f8708c 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal.yaml @@ -33,6 +33,6 @@ SEPARATE: 2026-01-01: 10_000 2028-01-01: 11_000 2030-01-01: 12_000 -WIDOW: +SURVIVING_SPOUSE: 2020-01-01: 2_700 2024-01-01: 12_000 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/main/widow.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/ga/tax/income/main/widow.yaml rename to policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/widow.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/widow.yaml rename to policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml index ca7b1c667d5..ac459fee554 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml @@ -7,7 +7,7 @@ SEPARATE: 2018-01-01: 2_200 HEAD_OF_HOUSEHOLD: 2018-01-01: 3_212 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 4_400 metadata: breakdown: filing_status diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml index 6d81a8d6e1c..72e2269876e 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml @@ -13,7 +13,7 @@ JOINT: 2022-01-01: 4_400 HEAD_OF_HOUSEHOLD: 2022-01-01: 3_212 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 4_400 SINGLE: 2022-01-01: 2_200 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/rates/widow.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/hi/tax/income/rates/widow.yaml rename to policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml index 89ce06e65ae..697f04d8453 100644 --- a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml +++ b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 150_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 112_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 112_500 SINGLE: 2021-01-01: 112_500 diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml index 431cb49e641..2a063ecec7a 100644 --- a/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml +++ b/policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 35_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 26_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 26_000 SINGLE: 2021-01-01: 26_000 diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml index c610ad72f07..193186abd2b 100644 --- a/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml +++ b/policyengine_us/parameters/gov/states/ia/tax/income/deductions/standard.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 5_240 2022-01-01: 5_450 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 5_240 2022-01-01: 5_450 SINGLE: diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml index 0b8df2c3bfd..3084182141e 100644 --- a/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml +++ b/policyengine_us/parameters/gov/states/ia/tax/income/pension_exclusion/maximum_amount.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 12_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 6_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 6_000 SINGLE: 2021-01-01: 6_000 diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml index e9f9a35e0cb..60806d41438 100644 --- a/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml +++ b/policyengine_us/parameters/gov/states/ia/tax/income/reportable_social_security/deduction.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 32_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 25_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 25_000 SINGLE: 2021-01-01: 25_000 diff --git a/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml b/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml index 200cfcb87eb..8a58ca87624 100644 --- a/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml +++ b/policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml @@ -28,7 +28,7 @@ JOINT: SEPARATE: 2021-01-01: 0 2022-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 37_776 2022-01-01: 40_140 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml b/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml index 89c225ec78c..cd7aec6d7cf 100644 --- a/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/il/tax/income/exemption/income_limit.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 250_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 250_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 250_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml b/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml index 08709c990bb..c8967f65d35 100644 --- a/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml +++ b/policyengine_us/parameters/gov/states/in/tax/income/deductions/homeowners_property_tax/max.yaml @@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 2_500 JOINT: 2021-01-01: 2_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_500 SEPARATE: 2021-01-01: 1_250 diff --git a/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml b/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml index 5a13e041d61..768c4607ddd 100644 --- a/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml +++ b/policyengine_us/parameters/gov/states/in/tax/income/deductions/renters/max.yaml @@ -14,7 +14,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 3_000 JOINT: 2021-01-01: 3_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 3_000 SEPARATE: 2021-01-01: 1_500 diff --git a/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml b/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml index 67988cf8c07..aeb0f3a3179 100644 --- a/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml +++ b/policyengine_us/parameters/gov/states/in/tax/income/deductions/unemployment_compensation/agi_reduction.yaml @@ -14,7 +14,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 12_000 JOINT: 2021-01-01: 18_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 12_000 SEPARATE: 2021-01-01: 12_000 # 0 if living together during any part of the year diff --git a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml index 835f29e900a..a341855c7bc 100644 --- a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml +++ b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/aged_low_agi/threshold.yaml @@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 40_000 JOINT: 2021-01-01: 40_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 40_000 SEPARATE: 2021-01-01: 20_000 diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml index 159c250a105..5be582586b9 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml @@ -19,7 +19,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2013-01-01: 5_500 2021-01-01: 6_000 -WIDOW: +SURVIVING_SPOUSE: 2013-01-01: 7_500 2021-01-01: 8_000 SINGLE: diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml index c882b4827ad..805bd444992 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml @@ -17,7 +17,7 @@ JOINT: 1998-01-01: 700 HEAD_OF_HOUSEHOLD: 1998-01-01: 850 -WIDOW: +SURVIVING_SPOUSE: 1998-01-01: 850 SINGLE: 1998-01-01: 850 diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml index 96771b2258f..b99d23fa10d 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml @@ -22,7 +22,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2016-01-01: 5_000 2018-01-01: 2_500 -WIDOW: +SURVIVING_SPOUSE: 2016-01-01: 5_000 2018-01-01: 2_500 SINGLE: diff --git a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml index b01d252f742..1b6cbf49a84 100644 --- a/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml +++ b/policyengine_us/parameters/gov/states/la/tax/income/exemptions/personal.yaml @@ -7,7 +7,7 @@ HEAD_OF_HOUSEHOLD: 1983-01-01: 9_000 JOINT: 1983-01-01: 9_000 -WIDOW: +SURVIVING_SPOUSE: 1983-01-01: 9_000 metadata: diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml index d3645fc410e..75ffe961ae7 100644 --- a/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml +++ b/policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/eligibility/max_income.yaml @@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 78_000 2022-01-01: 80_000 2023-01-01: 86_000 -WIDOW: +SURVIVING_SPOUSE: 2001-01-01: 40_000 2021-01-01: 62_000 2022-01-01: 64_000 diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml index 4d3e609dbeb..7dde2c69a28 100644 --- a/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml +++ b/policyengine_us/parameters/gov/states/ma/tax/income/deductions/rent/cap.yaml @@ -2,7 +2,7 @@ description: Massachusetts caps the rental deduction at this amount, based on th SINGLE: 2011-01-01: 3_000 2023-01-01: 4_000 -WIDOW: +SURVIVING_SPOUSE: 2011-01-01: 3_000 2023-01-01: 4_000 JOINT: diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml index 66cf32691c8..f80d03671c0 100644 --- a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml +++ b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/base.yaml @@ -2,7 +2,7 @@ description: AGI limit to be exempt from state income tax. Joint or head-of-hous SINGLE: 2020-01-01: 0 2021-01-01: 8_000 -WIDOW: +SURVIVING_SPOUSE: 2020-01-01: 0 2021-01-01: 8_000 SEPARATE: diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml index 1904da6b9db..dc723af35db 100644 --- a/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml +++ b/policyengine_us/parameters/gov/states/ma/tax/income/exempt_status/limit/personal_exemption_added.yaml @@ -5,7 +5,7 @@ JOINT: 2020-01-01: true HEAD_OF_HOUSEHOLD: 2020-01-01: true -WIDOW: +SURVIVING_SPOUSE: 2020-01-01: false SEPARATE: 2020-01-01: false diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml index 73cec8e7ee6..54a0b933e31 100644 --- a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml +++ b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/interest.yaml @@ -5,7 +5,7 @@ JOINT: 2002-01-01: 200 HEAD_OF_HOUSEHOLD: 2002-01-01: 100 -WIDOW: +SURVIVING_SPOUSE: 2002-01-01: 100 SEPARATE: 2002-01-01: 100 diff --git a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml index ab9d72dd0f3..03ee7e6b7cd 100644 --- a/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml +++ b/policyengine_us/parameters/gov/states/ma/tax/income/exemptions/personal.yaml @@ -8,7 +8,7 @@ SEPARATE: # Rises with inflation starting in 2004. # Values from 2015 to 2022 are from Tax Foundation. 2015-01-01: 4_400 -WIDOW: +SURVIVING_SPOUSE: 2002-01-01: 3_300 # Rises with inflation starting in 2004. # Values from 2015 to 2022 are from Tax Foundation. diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml index 9ae28c1f2a5..2c87451f39e 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml @@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD: 2019-01-01: 92_000 2020-01-01: 92_950 2021-01-01: 95_900 -WIDOW: +SURVIVING_SPOUSE: 2019-01-01: 92_000 2020-01-01: 92_950 2021-01-01: 95_900 diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml index 25d897e0bfa..929a70c6d09 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml @@ -15,7 +15,7 @@ HEAD_OF_HOUSEHOLD: 2019-01-01: 50_000 2020-01-01: 50_500 2021-01-01: 52_100 -WIDOW: +SURVIVING_SPOUSE: 2019-01-01: 50_000 2020-01-01: 50_500 2021-01-01: 52_100 diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml index ca15369e29e..b9b41c4dcf3 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml @@ -7,7 +7,7 @@ SEPARATE: 2019-01-01: 2_000 HEAD_OF_HOUSEHOLD: 2019-01-01: 2_000 -WIDOW: +SURVIVING_SPOUSE: 2019-01-01: 2_000 metadata: breakdown: diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml index bd151ea6244..f99157b3d53 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml @@ -7,7 +7,7 @@ SEPARATE: 2019-01-01: 30_000 HEAD_OF_HOUSEHOLD: 2019-01-01: 30_000 -WIDOW: +SURVIVING_SPOUSE: 2019-01-01: 30_000 metadata: breakdown: diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml index 63df88470b5..8dbe2b4482e 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/senior_tax/income_threshold.yaml @@ -16,7 +16,7 @@ SINGLE: 2022-01-01: 100_000 HEAD_OF_HOUSEHOLD: 2022-01-01: 150_000 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 150_000 SEPARATE: 2022-01-01: 100_000 diff --git a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml index 6b30a8c4eef..160f0782718 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/max.yaml @@ -21,7 +21,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2018-01-01: 4_500 2021-01-01: 4_700 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 4_500 2021-01-01: 4_700 SINGLE: diff --git a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml index 26b9c39100d..7a6a0efcad1 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/deductions/standard/min.yaml @@ -21,7 +21,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2018-01-01: 3_000 2021-01-01: 3_100 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 3_000 2021-01-01: 3_100 SINGLE: diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml index 14713363d31..16ca10888a5 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/amount.yaml @@ -29,7 +29,7 @@ JOINT: 2: 2021-01-01: 3_400 2022-01-01: 3_450 -WIDOW: +SURVIVING_SPOUSE: 0: 2021-01-01: 2_750 2022-01-01: 2_800 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml index b6748fe3859..e6112d4895e 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/income_limit.yaml @@ -29,7 +29,7 @@ JOINT: 2: 2021-01-01: 68_000 2022-01-01: 86_250 -WIDOW: +SURVIVING_SPOUSE: 0: 2021-01-01: 55_000 2022-01-01: 70_000 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml index 970a3489ab3..11348defb75 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml @@ -9,7 +9,7 @@ SEPARATE: HEAD_OF_HOUSEHOLD: 2021-01-01: 180 2022-01-01: 185 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 180 2022-01-01: 185 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml index 4cfbd59d07c..4e898d8097c 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/amount.yaml @@ -20,5 +20,5 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 15 JOINT: 2021-01-01: 20 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 20 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml index 0e1cb325eac..220e74c28a0 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/increment.yaml @@ -20,5 +20,5 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 750 JOINT: 2021-01-01: 1_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_000 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml index 2fa0197743d..e86859841bf 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml @@ -23,6 +23,6 @@ HEAD_OF_HOUSEHOLD: JOINT: 2021-01-01: 42_700 2022-01-01: 43_700 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 42_700 2022-01-01: 43_700 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml index e2d9b4dc081..70cc5c03c87 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/dependent_exemption/phaseout/start.yaml @@ -25,5 +25,5 @@ HEAD_OF_HOUSEHOLD: 2018-01-01: 200_000 JOINT: 2018-01-01: 400_000 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 200_000 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml index cb0f006bca1..904b8d0fa9e 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml @@ -17,5 +17,5 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 307_450 JOINT: 2021-01-01: 335_400 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 335_400 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml index 2bf858e64c1..89eb419888e 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/personal_exemption/phaseout/width.yaml @@ -17,5 +17,5 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 125_000 JOINT: 2021-01-01: 125_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 62_500 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml index a927c6728da..7504096de2c 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/start.yaml @@ -47,7 +47,7 @@ JOINT: 2020-01-01: 165_800 2021-01-01: 167_700 2022-01-01: 171_700 -WIDOW: +SURVIVING_SPOUSE: 2016-01-01: 140_000 2018-01-01: 160_000 2019-01-01: 162_950 diff --git a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml index b35d7cc545e..55b1c390fa2 100644 --- a/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/income/deductions/phase_out/width.yaml @@ -29,5 +29,5 @@ HEAD_OF_HOUSEHOLD: 2016-01-01: 112_500 JOINT: 2016-01-01: 150_000 -WIDOW: +SURVIVING_SPOUSE: 2016-01-01: 150_000 diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml index b32ea364a39..0d2f9c37e40 100644 --- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml +++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/interest_dividends_capital_gains/amount.yaml @@ -35,7 +35,7 @@ JOINT: 2022-01-01: 25_394 2023-01-01: 27_424 -WIDOW: +SURVIVING_SPOUSE: 2017-01-01: 11_259 2018-01-01: 11_495 2019-01-01: 11_771 diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml index 2a021a34624..54efe809417 100644 --- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml +++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_one/amount.yaml @@ -39,7 +39,7 @@ JOINT: 2022-01-01: 113_922 2023-01-01: 123_036 -WIDOW: +SURVIVING_SPOUSE: 2017-01-01: 50_509 2018-01-01: 51_570 2019-01-01: 52_808 diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml index d2d229945c8..4c92a124a12 100644 --- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml +++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/both_qualifying_amount.yaml @@ -26,7 +26,7 @@ SINGLE: JOINT: 2017-01-01: 70_000 -WIDOW: +SURVIVING_SPOUSE: 2017-01-01: 35_000 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml index dce075327c0..abd79bab0e2 100644 --- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml +++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/retirement_benefits/tier_three/ss_exempt/retired/single_qualifying_amount.yaml @@ -26,7 +26,7 @@ SINGLE: JOINT: 2017-01-01: 55_000 -WIDOW: +SURVIVING_SPOUSE: 2017-01-01: 35_000 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml index cbf596f8416..5ab0807220b 100644 --- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml +++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_three/amount.yaml @@ -28,7 +28,7 @@ SINGLE: JOINT: 2017-01-01: 40_000 -WIDOW: +SURVIVING_SPOUSE: 2017-01-01: 20_000 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml index 579711b99b6..e1d64b28867 100644 --- a/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml +++ b/policyengine_us/parameters/gov/states/mi/tax/income/deductions/standard/tier_two/amount/base.yaml @@ -26,7 +26,7 @@ SINGLE: JOINT: 2017-01-01: 40_000 -WIDOW: +SURVIVING_SPOUSE: 2017-01-01: 20_000 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml index 5b86f0d52a0..719bf6ac753 100644 --- a/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml +++ b/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/dependent_on_other_return.yaml @@ -5,7 +5,7 @@ JOINT: 2021-01-01: 3_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 1_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_500 SEPARATE: 2021-01-01: 1_500 diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml index e700d41645d..950cfa1cb00 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 59_750 2022-01-01: 61_610 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 79_660 2022-01-01: 82_150 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml index 668d945687e..e05bcf9b014 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/amt/income_threshold.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 150_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 112_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 150_000 SINGLE: 2021-01-01: 112_500 diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml index a9a7d413ec0..a95c84fc58e 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/agi_threshold.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 199_850 2022-01-01: 206_050 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 199_850 2022-01-01: 206_050 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml index a89c5f7282c..676bb8380bb 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/base.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 18_800 2022-01-01: 19_400 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 25_050 2022-01-01: 25_800 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml index 511f60aa0b7..656148eac8d 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/deductions/standard/extra.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 1_650 2022-01-01: 1_700 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_300 2022-01-01: 1_350 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml index 5fe36b9b73c..bdaf3113595 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_step_size.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 2_500 HEAD_OF_HOUSEHOLD: 2021-01-01: 2_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_500 SINGLE: 2021-01-01: 2_500 diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml index 6b6809289dd..f06ef72a924 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/exemptions/agi_threshold.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 249_800 2022-01-01: 257_550 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 299_750 2022-01-01: 309_050 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml index ba107ac1be7..f72b185e3c4 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/agi_offset_base.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 14_500 HEAD_OF_HOUSEHOLD: 2021-01-01: 14_500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 14_500 SINGLE: 2021-01-01: 14_500 diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml index a96bc294400..01f036a2216 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/elderly_disabled/base_amount.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 12_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 9_600 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 9_600 SINGLE: 2021-01-01: 9_600 diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml index fbdbb8649ed..b0e565e11f9 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/alternative_amount.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 4_130 2022-01-01: 4_260 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 5_290 2022-01-01: 5_450 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml index 87108512602..7793846046d 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/income/subtractions/social_security/income_amount.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 62_710 2022-01-01: 64_670 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 80_270 2022-01-01: 82_770 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml index 97d1d8f94e8..94f1bd129ed 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 5_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 10_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml index 0589fbea08c..f5aab7c730d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 16_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 25_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 25_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml index 15d783b3eef..c7a91875849 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 85_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 85_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 85_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml index ed40bc8c6fb..0b3499ed027 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 85_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 85_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 85_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml index 6a882782eb6..bfc26ab5906 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 85_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 85_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 85_000 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml index 60b875135ed..337f43c357a 100644 --- a/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ms/tax/income/deductions/standard/amount.yaml @@ -21,7 +21,7 @@ JOINT: 1997-01-01: 3_400 1998-01-01: 4_200 1999-01-01: 4_600 -WIDOW: +SURVIVING_SPOUSE: 1997-01-01: 3_400 1998-01-01: 4_200 1999-01-01: 4_600 diff --git a/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml b/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml index 1cc27922712..c88bbb80392 100644 --- a/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml +++ b/policyengine_us/parameters/gov/states/ms/tax/income/exemptions/regular/amount.yaml @@ -17,5 +17,5 @@ HEAD_OF_HOUSEHOLD: 2020-01-01: 8_000 JOINT: 2020-01-01: 12_000 -WIDOW: +SURVIVING_SPOUSE: 2020-01-01: 12_000 diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml index 0325950f9d6..d4201948951 100644 --- a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml @@ -3,7 +3,7 @@ JOINT: 2021-01-01: 10_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 5_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 5_000 SINGLE: 2021-01-01: 5_000 diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml index 1025c46b4de..b2e63f58940 100644 --- a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml +++ b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml @@ -20,7 +20,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 9_660 2022-01-01: 10_180 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 4_830 2022-01-01: 5_090 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml index 619a2f39cc2..e1996bb3341 100644 --- a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml +++ b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml @@ -19,7 +19,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 4_280 2022-01-01: 4_520 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_140 2022-01-01: 2_260 SINGLE: diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml index fe9f99f7ca0..e5a27c62ca5 100644 --- a/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml +++ b/policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml @@ -21,5 +21,5 @@ JOINT: 2021-01-01: 1_600 HEAD_OF_HOUSEHOLD: 2021-01-01: 800 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 800 diff --git a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml index cd1b1b5f7a5..628e9a88508 100644 --- a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/standard/amount.yaml @@ -23,7 +23,7 @@ JOINT: 2019-01-01: 20_000 2020-01-01: 21_500 2022-01-01: 25_500 -WIDOW: +SURVIVING_SPOUSE: 2019-01-01: 20_000 2020-01-01: 21_500 2022-01-01: 25_500 diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml index 18451cb25b3..2a2cba765e4 100644 --- a/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml +++ b/policyengine_us/parameters/gov/states/ne/tax/income/agi/subtractions/social_security/threshold.yaml @@ -6,7 +6,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 44_460 2022-01-01: 45_790 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 44_460 2022-01-01: 45_790 SINGLE: diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml index daf28deb473..5980e912e0c 100644 --- a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml +++ b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/base_amount.yaml @@ -19,7 +19,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 10_450 2022-01-01: 10_750 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 14_200 2022-01-01: 14_700 SINGLE: diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml index a4941913212..ef74d6f3b17 100644 --- a/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml +++ b/policyengine_us/parameters/gov/states/ne/tax/income/deductions/standard/extra_amount.yaml @@ -18,7 +18,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 1_650 2022-01-01: 1_700 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_350 2022-01-01: 1_400 SINGLE: diff --git a/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml b/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml index bd13a20ddd2..bc890ebbaf5 100644 --- a/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/ne/tax/income/exemptions/special_agi_limit.yaml @@ -16,7 +16,7 @@ JOINT: 2021-01-01: 25_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 19_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 25_000 SINGLE: 2021-01-01: 15_000 diff --git a/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml b/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml index 2882e7855a5..a4331cfe491 100644 --- a/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml +++ b/policyengine_us/parameters/gov/states/nh/tax/income/exemptions/amount/base.yaml @@ -24,6 +24,6 @@ SEPARATE: HEAD_OF_HOUSEHOLD: 2021-01-01: 2_400 2027-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 2_400 2027-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml index b8c808637dc..941d1039e17 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/max_amount.yaml @@ -50,7 +50,7 @@ JOINT: 2019-01-01: 80_000 2020-01-01: 100_000 2021-01-01: 100_000 -WIDOW: +SURVIVING_SPOUSE: 2000-01-01: 9_375 2001-01-01: 11_250 2002-01-01: 13_125 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml index 4cdd6069e39..51bdcfdae02 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exclusions/retirement/special_exclusion/amount.yaml @@ -18,5 +18,5 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 6_000 JOINT: 2021-01-01: 6_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 6_000 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml index 6540626a010..2a35c3be828 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml @@ -19,5 +19,5 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 1_000 JOINT: 2021-01-01: 2_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_000 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml index 3e67df50e08..9556d509aa3 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml @@ -20,5 +20,5 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 20_000 JOINT: 2021-01-01: 20_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 20_000 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml index 092e29d6ecb..94cf5c1b7d2 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/deductions/certain_dependents/amount.yaml @@ -17,7 +17,7 @@ JOINT: 2019-01-01: 4_000 HEAD_OF_HOUSEHOLD: 2019-01-01: 4_000 -WIDOW: +SURVIVING_SPOUSE: 2019-01-01: 0 SINGLE: 2019-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml index 89792bc7d3e..b89f945fb74 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/income_limit.yaml @@ -19,7 +19,7 @@ JOINT: 2021-01-01: 55_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 55_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 55_000 SINGLE: 2021-01-01: 36_667 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml index 2c3634c22dc..b7b96438901 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/income_threshold.yaml @@ -20,7 +20,7 @@ JOINT: 2021-01-01: 30_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 30_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 30_000 SINGLE: 2021-01-01: 20_000 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml index e999bf08b9e..46a68e5b950 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/low_and_middle_income/reduction/rate.yaml @@ -19,7 +19,7 @@ JOINT: 2021-01-01: 0.1 HEAD_OF_HOUSEHOLD: 2021-01-01: 0.1 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 0.1 SINGLE: 2021-01-01: 0.15 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml index d3dd13c7edb..7b4308009e4 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/social_security_income/income_limit.yaml @@ -21,7 +21,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 0 2022-01-01: 150_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 0 2022-01-01: 150_000 SINGLE: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml index 53e83a4f4a5..20420d54367 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/additional/amount.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 1_000 2022-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_000 2022-01-01: 0 SINGLE: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml index 7eaa9f9157a..2ad8979a63a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/amount.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 500 2022-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 500 2022-01-01: 0 SINGLE: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml index e942b1d58fb..0910cabc7ca 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/main/income_limit.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 150_000 2022-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 150_000 2022-01-01: 0 SINGLE: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml index 1013fe2f654..987086c6e36 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/2021_income/supplemental/amount.yaml @@ -17,7 +17,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 1_000 # two payments of $500 2022-01-01: 0 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_000 # two payments of $500 2022-01-01: 0 SINGLE: diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml index 2408e1a375a..78523c2d82a 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/property_tax/max_amount.yaml @@ -19,7 +19,7 @@ JOINT: 2021-01-01: 250 HEAD_OF_HOUSEHOLD: 2021-01-01: 250 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 250 SINGLE: 2021-01-01: 250 diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml index 3efbfed0aeb..c6730634349 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml @@ -3,7 +3,7 @@ SINGLE: 2021-01-01: 282_400 JOINT: 2021-01-01: 310_600 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 310_600 SEPARATE: 2021-01-01: 169_400 diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml index 21d4463ab3f..bc6802e1003 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/amount.yaml @@ -7,7 +7,7 @@ SEPARATE: 2021-01-01: 8_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 11_200 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 16_050 metadata: unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml index 2167e369350..ea8d5cfd138 100644 --- a/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ok/tax/income/deductions/standard/amount.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 12_700 HEAD_OF_HOUSEHOLD: 2021-01-01: 9_350 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 12_700 SINGLE: 2021-01-01: 6_350 diff --git a/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml b/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml index 9c6962af59a..498168e03aa 100644 --- a/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/ok/tax/income/exemptions/special_agi_limit.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 25_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 19_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 25_000 SINGLE: 2021-01-01: 15_000 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 d5227acde0b..8f6addd60d6 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 @@ -1,7 +1,7 @@ description: Oregon limits its regular exemption credit to filers with adjusted gross income below this threshold. JOINT: 1986-01-01: 200_000 -WIDOW: +SURVIVING_SPOUSE: 1986-01-01: 200_000 HEAD_OF_HOUSEHOLD: 1986-01-01: 200_000 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 3438804d9ba..11b4d023415 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 @@ -17,7 +17,7 @@ JOINT: 2018-01-01: 15_000 HEAD_OF_HOUSEHOLD: 2018-01-01: 7_500 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 7_500 SINGLE: 2018-01-01: 7_500 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 1f3d8f5ab64..057f0ceb728 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 @@ -20,7 +20,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2018-01-01: 15_000 2023-01-01: 22_500 -WIDOW: +SURVIVING_SPOUSE: 2018-01-01: 15_000 2023-01-01: 22_500 SINGLE: 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 2944efde3e3..36e2671f39f 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 @@ -18,7 +18,7 @@ JOINT: 2021-01-01: 1_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 1_200 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 1_000 SINGLE: 2021-01-01: 1_200 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 0b26d7b5668..27ab2891828 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 @@ -33,8 +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: +SURVIVING_SPOUSE: 2003-01-01: 3_280 # Rose with inflation, not all dates documented. 2018-01-01: 4_435 diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml index fce4f360a15..90afa556e13 100644 --- a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml +++ b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml @@ -24,7 +24,7 @@ HEAD_OF_HOUSEHOLD: 2016-01-01: 80_000 2021-01-01: 88_950 2022-01-01: 95_800 -WIDOW: +SURVIVING_SPOUSE: 2016-01-01: 100_000 2021-01-01: 111_200 2022-01-01: 119_750 diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml index 93dadc35fe3..9afcba8f932 100644 --- a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml @@ -22,7 +22,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 87_200 2022-01-01: 95_800 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 109_050 2022-01-01: 119_750 SINGLE: diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml index 4244ea19bd2..234a080664e 100644 --- a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml +++ b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml @@ -21,5 +21,5 @@ SEPARATE: 2021-01-01: 500 HEAD_OF_HOUSEHOLD: 2021-01-01: 500 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 500 diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml index 46c0a4859e4..bf1d7d72230 100644 --- a/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +++ b/policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml @@ -20,5 +20,5 @@ SEPARATE: 2022-01-01: 100_000 HEAD_OF_HOUSEHOLD: 2022-01-01: 100_000 -WIDOW: +SURVIVING_SPOUSE: 2022-01-01: 100_000 diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml index 7d78821b73d..1b85597ae65 100644 --- a/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml @@ -27,7 +27,7 @@ SEPARATE: 2021-01-01: 9_050 2022-01-01: 9_300 2023-01-01: 10_025 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 9_050 2022-01-01: 9_300 2023-01-01: 10_000 diff --git a/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml index 2fc168f22d8..affcb4445a9 100644 --- a/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml +++ b/policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml @@ -5,7 +5,7 @@ JOINT: 2021-01-01: 32_000 SEPARATE: 2021-01-01: 16_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 32_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 32_000 diff --git a/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml index b09bdd82e25..42cdc00e462 100644 --- a/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml +++ b/policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml @@ -8,7 +8,7 @@ JOINT: SEPARATE: 2021-01-01: 25_000 2022-01-01: 31_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 50_000 2022-01-01: 62_000 HEAD_OF_HOUSEHOLD: diff --git a/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml index 6f45e68d51c..96917d04dfe 100644 --- a/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml +++ b/policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml @@ -11,7 +11,7 @@ HEAD_OF_HOUSEHOLD: SEPARATE: 2021-01-01: 15_095 2022-01-01: 15_548 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 30_190 2022-01-01: 31_096 metadata: diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml index 0e579aafac9..67ac085ada5 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml @@ -39,7 +39,7 @@ HEAD_OF_HOUSEHOLD: 2019-01-01: 298_850 2021-01-01: 306_300 2022-01-01: 315_300 -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/states/va/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml index e864712f592..bcbaec57c0f 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml @@ -25,6 +25,6 @@ SEPARATE: HEAD_OF_HOUSEHOLD: 2021-01-01: 4_500 2022-01-01: 8_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 4_500 2022-01-01: 8_000 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml b/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml index 61e2d863de9..061d0767526 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml @@ -22,5 +22,5 @@ SEPARATE: 2021-01-01: 11_950 HEAD_OF_HOUSEHOLD: 2021-01-01: 11_950 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 11_950 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml index 2ad0ee10972..18f3de3bcb1 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml @@ -22,5 +22,5 @@ SEPARATE: 2021-01-01: 75_000 HEAD_OF_HOUSEHOLD: 2021-01-01: 50_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 50_000 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml index 9aa5946231a..7196daf82d9 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/end.yaml @@ -19,7 +19,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 55_000 2022-01-01: 60_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 55_000 2022-01-01: 60_000 SINGLE: diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml index 59d64841dc7..3e49f7ba496 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/csrs/reduction/start.yaml @@ -19,7 +19,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 45_000 2022-01-01: 50_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 45_000 2022-01-01: 50_000 SINGLE: diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml index dfa0ca2317d..b2a50e8128b 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/end.yaml @@ -19,7 +19,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 55_000 2022-01-01: 60_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 55_000 2022-01-01: 60_000 SINGLE: diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml index 92e10d4e4fe..f1a6d62ad9b 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/agi/retirement_income_exemption/social_security/reduction/start.yaml @@ -19,7 +19,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 45_000 2022-01-01: 50_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 45_000 2022-01-01: 50_000 SINGLE: diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml index 5abb771e25b..16b04ed5fc5 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/cdcc/low_income/income_threshold.yaml @@ -14,7 +14,7 @@ JOINT: 2005-01-01: 40_000 HEAD_OF_HOUSEHOLD: 2005-01-01: 30_000 -WIDOW: +SURVIVING_SPOUSE: 2005-01-01: 30_000 SINGLE: 2005-01-01: 30_000 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml index a3514df0e50..0749fa75c23 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/deductions/standard/base.yaml @@ -20,7 +20,7 @@ JOINT: HEAD_OF_HOUSEHOLD: 2021-01-01: 9_500 2022-01-01: 9_800 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 12_700 2022-01-01: 13_050 SINGLE: diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml index 18d3789695a..c27d11215a9 100644 --- a/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml +++ b/policyengine_us/parameters/gov/states/wi/tax/income/additions/capital_loss/limit.yaml @@ -17,7 +17,7 @@ SINGLE: JOINT: 2021-01-01: 500 2023-01-01: 3_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 500 2023-01-01: 3_000 SEPARATE: diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml index aa31c089ccf..ce70e951867 100644 --- a/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml +++ b/policyengine_us/parameters/gov/states/wi/tax/income/deductions/standard/max.yaml @@ -15,7 +15,7 @@ JOINT: 2021-01-01: 20_730 2022-01-01: 21_820 2023-01-01: 23_620 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 20_730 2022-01-01: 21_820 2023-01-01: 23_620 diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml index 0976f467eb9..212c6e3e89e 100644 --- a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml +++ b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/retirement_income/max_agi.yaml @@ -16,7 +16,7 @@ SINGLE: 2021-01-01: 15_000 JOINT: 2021-01-01: 30_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 15_000 SEPARATE: 2021-01-01: 15_000 diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml index ed7616eabfe..e94e04cc2a8 100644 --- a/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml +++ b/policyengine_us/parameters/gov/states/wi/tax/income/subtractions/unemployment_compensation/income_phase_out/base.yaml @@ -15,7 +15,7 @@ SINGLE: JOINT: values: 2021-01-01: 18_000 -WIDOW: +SURVIVING_SPOUSE: values: 2021-01-01: 18_000 SEPARATE: diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml index 0c56d57b6dc..bb6a56ddbdc 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/credits/liftc/fpg_percent.yaml @@ -20,7 +20,7 @@ HEAD_OF_HOUSEHOLD: 2007-01-01: 1 JOINT: 2007-01-01: 1 -WIDOW: +SURVIVING_SPOUSE: 2007-01-01: 1 SEPARATE: 2007-01-01: 0.5 diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml index e7651b82230..57514a0578a 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/amount.yaml @@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 10_000 JOINT: 2021-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 10_000 SEPARATE: 2021-01-01: 5_000 diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml index 9c7536c4003..6d3443549bf 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/low_income_earned_income/income_limit.yaml @@ -19,7 +19,7 @@ HEAD_OF_HOUSEHOLD: 2021-01-01: 10_000 JOINT: 2021-01-01: 10_000 -WIDOW: +SURVIVING_SPOUSE: 2021-01-01: 10_000 SEPARATE: 2021-01-01: 5_000 diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml index eaa33bc7435..7d6027f63a4 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/subtractions/social_security_benefits/income_limit.yaml @@ -23,5 +23,5 @@ SEPARATE: 2020-01-01: 50_000 HEAD_OF_HOUSEHOLD: 2020-01-01: 50_000 -WIDOW: +SURVIVING_SPOUSE: 2020-01-01: 50_000 diff --git a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml index a370451025e..b2fd954926e 100644 --- a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml +++ b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/ecpa_filer_credit.yaml @@ -7,7 +7,7 @@ gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SINGLE: 600 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SEPARATE: 600 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.HEAD_OF_HOUSEHOLD: 600 - gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.WIDOW: 600 + gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SURVIVING_SPOUSE: 600 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.min_age: 19 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.max_age: 64 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.rate: 0.05 @@ -15,7 +15,7 @@ gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SINGLE: 20_000 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SEPARATE: 20_000 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.HEAD_OF_HOUSEHOLD: 20_000 - gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.WIDOW: 20_000 + gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SURVIVING_SPOUSE: 20_000 # Household. people: head: diff --git a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml index 10df254ff55..9caffdd82cc 100644 --- a/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml +++ b/policyengine_us/tests/policy/baseline/contrib/congress/tlaib/end_child_poverty_act/integration.yaml @@ -8,7 +8,7 @@ gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SINGLE: 600 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SEPARATE: 600 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.HEAD_OF_HOUSEHOLD: 600 - gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.WIDOW: 600 + gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.amount.SURVIVING_SPOUSE: 600 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.min_age: 19 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.eligibility.max_age: 64 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.rate: 0.05 @@ -16,7 +16,7 @@ gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SINGLE: 20_000 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SEPARATE: 20_000 gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.HEAD_OF_HOUSEHOLD: 20_000 - gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.WIDOW: 20_000 + gov.contrib.congress.tlaib.end_child_poverty_act.filer_credit.phase_out.start.SURVIVING_SPOUSE: 20_000 # Household. people: head: diff --git a/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml b/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml index f24a3cf0972..971d9950505 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_agi_limit_integration.yaml @@ -61,7 +61,7 @@ absolute_error_margin: 4 # We're a bit off. input: eitc_child_count: 3 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: eitc_agi_limit: 51_464 diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml index ebfa9827f48..7db26395bf3 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/tax_unit_ss_combined_income_excess.yaml @@ -66,7 +66,7 @@ period: 2022 input: tax_unit_combined_income_for_social_security_taxability: 80_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: tax_unit_ss_combined_income_excess: 55_000 @@ -74,6 +74,6 @@ period: 2022 input: tax_unit_combined_income_for_social_security_taxability: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: tax_unit_ss_combined_income_excess: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml b/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml index 844335b4158..f85c93d0c46 100644 --- a/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml +++ b/policyengine_us/tests/policy/baseline/gov/irs/tax_unit/head_spouse_count.yaml @@ -30,6 +30,6 @@ - name: Widow filers are size 1 period: 2021 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: head_spouse_count: 1 diff --git a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml index b455b086083..40367b3a4b5 100644 --- a/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.yaml @@ -145,7 +145,7 @@ state_code: NY in_nyc: true adjusted_gross_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE tax_unit_size: 2 output: nyc_household_credit: 60 @@ -157,7 +157,7 @@ state_code: NY in_nyc: true adjusted_gross_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE tax_unit_size: 4 output: nyc_household_credit: 120 @@ -169,7 +169,7 @@ state_code: NY in_nyc: true adjusted_gross_income: 21_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE tax_unit_size: 4 output: nyc_household_credit: 40 @@ -181,7 +181,7 @@ state_code: NY in_nyc: true adjusted_gross_income: 22_501 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE tax_unit_size: 4 output: nyc_household_credit: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml index f33be423310..dfc59d2846b 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: AL output: al_withheld_income_tax: 310 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_900 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: AL output: al_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml index b3d614271e9..502607fc5a7 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: AR output: ar_withheld_income_tax: 381.9 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: AR output: ar_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml index 5f1496561e7..fb3e90d5cb6 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml @@ -119,7 +119,7 @@ tax_unit: members: [person1, person2] ar_files_separately: false - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE households: household: members: [person1, person2] diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml index d0dbafd8c29..209f5f5c211 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.yaml @@ -21,7 +21,7 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ar_personal_credits_base: 319 @@ -48,7 +48,7 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ar_personal_credits_base: 319 @@ -75,7 +75,7 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ar_personal_credits_base: 203 @@ -102,7 +102,7 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ar_personal_credits_base: 261 @@ -135,7 +135,7 @@ tax_units: tax_unit: members: [person1, person2, person3] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ar_personal_credits_base: 319 @@ -189,6 +189,6 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ar_personal_credits_base: 203 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml index 904b115c4de..401732bd3c5 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/deductions/standard/ar_standard_deduction_joint.yaml @@ -19,7 +19,7 @@ - name: AR Standard deduction if surviving spouse period: 2022 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE is_tax_unit_head: true state_code: AR output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml index 8425b99429c..6b7b5248ec2 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_filing_status.yaml @@ -2,7 +2,7 @@ period: 2023 input: state_code: AZ - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: az_filing_status: HEAD_OF_HOUSEHOLD diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml index 9efcd9629a3..50ab88c657d 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: AZ output: az_withheld_income_tax: 52.275 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_900 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: AZ output: az_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml index 4aae6666ee4..a93f837c546 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml @@ -42,7 +42,7 @@ period: 2023 input: state_code: AZ - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE az_family_tax_credit_eligible: true tax_unit_size: 4 output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml index 3bd022e008d..5ffa9729a3f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit_eligible.yaml @@ -38,6 +38,16 @@ output: az_family_tax_credit_eligible: true +- name: Family tax credits for widow with 3 dependents ($23000 income) + period: 2023 + input: + state_code: AZ + filing_status: SURVIVING_SPOUSE + az_agi: 23_000 + tax_unit_dependents: 3 + output: + az_family_tax_credit_eligible: true + - name: Family tax credits for head of household with 5 dependents (no income) period: 2023 input: diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml index 74cc8ca757b..00a18cddf0d 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit_eligible.yaml @@ -70,20 +70,20 @@ output: az_increased_excise_tax_credit_eligible: False -- name: WIDOW with $25,000 agi is eligible for AZ increased excise tax credit +- name: SURVIVING_SPOUSE with $25,000 agi is eligible for AZ increased excise tax credit period: 2023 input: state_code: AZ - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 25_000 output: az_increased_excise_tax_credit_eligible: True -- name: WIDOW with $25,001 agi is ineligible for AZ increased excise tax credit +- name: SURVIVING_SPOUSE with $25,001 agi is ineligible for AZ increased excise tax credit period: 2023 input: state_code: AZ - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 25_001 output: az_increased_excise_tax_credit_eligible: False diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml index 97419747d6d..192771797df 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/alternative_minimum_tax/ca_amt_exemption.yaml @@ -43,7 +43,7 @@ tax_units: tax_unit: members: [person1] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE ca_amti: 390_351 head_earned: 320_000 households: diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml index 27cbca55cb0..948bdc59a58 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/ca_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 6_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: CA output: ca_withheld_income_tax: 7.98 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: CA output: ca_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml index 8cdbedd2ccf..ff666daf3d1 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml @@ -25,7 +25,7 @@ input: state_code: CO co_federal_deduction_addback_required: false - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE itemized_taxable_income_deductions: 40_000 taxable_income_deductions: 0 output: @@ -80,7 +80,7 @@ input: state_code: CO co_federal_deduction_addback_required: false - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE itemized_taxable_income_deductions: 0 taxable_income_deductions: 40_000 output: @@ -133,7 +133,7 @@ input: state_code: CO co_federal_deduction_addback_required: false - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE itemized_taxable_income_deductions: 40_000 output: co_federal_deduction_addback: 0 @@ -193,7 +193,7 @@ input: state_code: CO co_federal_deduction_addback_required: true - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE itemized_taxable_income_deductions: 40_000 output: co_federal_deduction_addback: 10_000 @@ -233,7 +233,7 @@ input: state_code: CO co_federal_deduction_addback_required: false - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE taxable_income_deductions: 40_000 output: co_federal_deduction_addback: 0 @@ -294,7 +294,7 @@ input: state_code: CO co_federal_deduction_addback_required: true - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE taxable_income_deductions: 22_000 output: co_federal_deduction_addback: 10_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml index ac8871a66a1..0c6f927af72 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml @@ -39,6 +39,6 @@ input: state_code: CO adjusted_gross_income: 500_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: co_qualified_business_income_deduction_addback_required: false diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml index 8751447f962..12fb2dcccdd 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: CO output: co_withheld_income_tax: 90.2 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: CO output: co_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml index 45eccd16eed..867c9d90ed5 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/ctc/co_ctc.yaml @@ -136,7 +136,7 @@ state_code: CO adjusted_gross_income: 25_000 co_federal_ctc: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE age: 5 output: co_ctc: 600 @@ -147,7 +147,7 @@ state_code: CO adjusted_gross_income: 50_000 co_federal_ctc: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE age: 4 output: co_ctc: 600 @@ -158,7 +158,7 @@ state_code: CO adjusted_gross_income: 75_000 co_federal_ctc: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE age: 4 output: co_ctc: 200 @@ -169,7 +169,7 @@ state_code: CO adjusted_gross_income: 85_000 co_federal_ctc: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE age: 4 output: co_ctc: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml index fea8cbe33a0..e3fc2542504 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/income_qualified_senior_housing/co_income_qualified_senior_housing.yaml @@ -102,7 +102,7 @@ period: 2022 input: state_code: CO - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 69_500 co_income_qualified_senior_housing_credit_eligible: True output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml index 1720dd0b2e4..22e1038ff22 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/add_back/ct_income_tax_phase_out_add_back.yaml @@ -12,7 +12,7 @@ input: state_code: CT ct_agi: 155_500 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ct_income_tax_phase_out_add_back: 400 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml index 7e6e12c5c4d..1564c47fb8f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/credits/ct_personal_credit_rate.yaml @@ -40,6 +40,6 @@ input: state_code: CT ct_agi: 31_999 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ct_personal_credit_rate: 0.55 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml index fc4aee109eb..5092a56e4e7 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml @@ -39,7 +39,7 @@ input: state_code: CT ct_taxable_income: 40_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE ct_income_tax_phase_out_add_back: 100 ct_income_tax_recapture: 200 ct_personal_credit_rate: 1 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml index 911881e3d22..87f41bc569d 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/ct_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 17_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: CT output: ct_withheld_income_tax: 60 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 14_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: CT output: ct_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml index 71f5ebfa6e3..ab6660a066b 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/exemptions/ct_personal_exemptions.yaml @@ -21,6 +21,6 @@ input: state_code: CT ct_agi: 54_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ct_personal_exemptions: 18_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml index 19a78f6a443..a3e51a283b0 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ct/tax/income/subtractions/tuition/ct_tuition_subtraction.yaml @@ -39,7 +39,7 @@ input: state_code: CT qualified_tuition_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ct_tuition_subtraction: 1_000 @@ -48,7 +48,7 @@ input: state_code: CT qualified_tuition_expenses: 7_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ct_tuition_subtraction: 5_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml index 92dd5f51ff9..d34d4bc2c2d 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: DC output: dc_withheld_income_tax: 82 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: DC output: dc_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml index 20b2aac109f..cffa7e7678c 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/de/tax/income/de_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: DE output: de_withheld_income_tax: 345 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: DE output: de_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml index ba6d1b7fd1e..e3c57131f18 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml @@ -37,7 +37,7 @@ - name: Widow filer period: 2021 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE tax_unit_dependents: 1 state_code: GA output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml index eb7ee28d10f..84c19973cb0 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 7_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: GA output: ga_withheld_income_tax: 24.5 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: GA output: ga_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml index 90cad07962e..cf7502cb8ab 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/hi_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: HI output: hi_withheld_income_tax: 46.4 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: HI output: hi_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml index a3e278c0cca..95bb9140793 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: IA output: ia_withheld_income_tax: 12.766 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: IA output: ia_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml index 0c6ad64a071..9fbaecc21d3 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/retirement_benefits/id_retirement_benefits_deduction.yaml @@ -95,7 +95,7 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE households: household: members: [person1, person2] diff --git a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml index 07fb3899c46..a28782b2651 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.yaml @@ -30,7 +30,7 @@ input: state_code: ID id_taxable_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: id_income_tax_before_non_refundable_credits: 233.91 @@ -67,7 +67,7 @@ input: state_code: ID id_taxable_income: 16_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: id_income_tax_before_non_refundable_credits: 554.14 @@ -121,7 +121,7 @@ input: state_code: ID id_taxable_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: id_income_tax_before_non_refundable_credits: 59.218 @@ -130,7 +130,7 @@ input: state_code: ID id_taxable_income: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: id_income_tax_before_non_refundable_credits: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml index 784237a8737..e2205c6c020 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 20_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ID output: id_withheld_income_tax: 209.205 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ID output: id_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml index 34a6b687213..090a1c6e076 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/il/tax/income/il_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: IL output: il_withheld_income_tax: 622.4625 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: IL output: il_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml index b7615ff0a61..d45fe496845 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: IN output: in_withheld_income_tax: 452.2 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 800 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: IN output: in_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml index 7e8bb15cb36..25885aad431 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: KS output: ks_withheld_income_tax: 356.5 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 3_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: KS output: ks_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml index 7f8f903e642..2b062085693 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: KY output: ky_withheld_income_tax: 611.5 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: KY output: ky_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml index 0c771c84aae..0bcd177c358 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.yaml @@ -26,7 +26,7 @@ input: la_taxable_income: 20_000 state_code: LA - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: # Output from the LA taxtables la_income_tax_before_non_refundable_credits: 220 @@ -39,7 +39,7 @@ # In the tax table, 5 exemptions equal to an exemption amount of 12,000 la_exemptions: 12_000 state_code: LA - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: # Output from the LA taxtables la_income_tax_before_non_refundable_credits: 160 diff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml index e7b215213c8..5e495ede05f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: LA output: la_withheld_income_tax: 37.925 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: LA output: la_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml index c8f11e6f43c..a3577551b08 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/ma_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MA output: ma_withheld_income_tax: 280 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 4_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MA output: ma_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml index 4d0a92820cb..cb09eec98f4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.yaml @@ -66,7 +66,7 @@ - name: Widow eligible. period: 2023 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 149_999 state_code: MD age_head: 65 @@ -76,7 +76,7 @@ - name: Head of household no spouse eligible. period: 2023 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 149_999 state_code: MD age_head: 65 @@ -86,7 +86,7 @@ - name: Head of household with spouse both aged eligible. period: 2023 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 149_999 state_code: MD age_head: 65 @@ -97,7 +97,7 @@ - name: Head of household with spouse one aged eligible. period: 2023 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 149_999 state_code: MD age_head: 65 diff --git a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml index 8df85c4a86b..5adbe7c793c 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/md/tax/income/md_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MD output: md_withheld_income_tax: 76 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_300 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MD output: md_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml index 987dbe27e5f..f6d08d67e59 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/property_tax_fairness_credit/me_property_tax_fairness_credit.yaml @@ -99,7 +99,7 @@ input: rent: 100_000 real_estate_taxes: 0 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE me_property_tax_fairness_credit_eligible: true ctc_qualifying_children: 0 utilities_included_in_rent: true diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml index e03f045b926..d8ec692d14a 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_income_tax_before_credits.yaml @@ -102,7 +102,7 @@ period: 2022 input: me_taxable_income: 110_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ME output: # .058*46000 + .0675*(108900-46000) + .0715*(110000-108900) = 6992.4 @@ -152,7 +152,7 @@ period: 2023 input: me_taxable_income: 120_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ME output: # .058*49050 + .0675*(116100-49050) + .0715*(120000-116100) = 7649.625 diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml index 6ba3300df75..424761ece50 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/me_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ME output: me_withheld_income_tax: 118.9 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ME output: me_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml index 9bcaabeaa52..719db773908 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml @@ -54,7 +54,7 @@ input: state_code: ME me_agi: 171_699 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: me_deduction_phaseout_percentage: 0 @@ -98,13 +98,13 @@ output: me_deduction_phaseout_percentage: 0.16 # (195,700-171,700)/150,000 -- name: Phaseout percent is (income - phaseout_start) / phaseout_width for widow filer with income above phaseout start. +- name: Phaseout percent is (income - phaseout_start) / phaseout_width for SURVIVING_SPOUSE filer with income above phaseout start. period: 2022 absolute_error_margin: 0 input: state_code: ME me_agi: 195_700 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: me_deduction_phaseout_percentage: 0.16 # (195,700-171,700)/150,000 @@ -154,6 +154,6 @@ input: state_code: ME me_agi: 321_701 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: me_deduction_phaseout_percentage: 1 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml index 7e553c061a0..860abea9e3a 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/deductions/standard/tier_two/mi_standard_deduction_tier_two.yaml @@ -11,7 +11,7 @@ mi_standard_deduction_tier_two_eligible: true mi_standard_deduction_tier_two_increase_eligible_people: 0 members: [person1] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE household: members: [person1] state_code: MI diff --git a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml index 04dd64e3158..74b84043ef5 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 30_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MI output: mi_withheld_income_tax: 1_275 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 0 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MI output: mi_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml index b75471bc61c..7fdcc800957 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MN output: mn_withheld_income_tax: 112.35 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MN output: mn_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml index 2193b112e93..d675f99e0e8 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MO output: mo_withheld_income_tax: 35.395 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MO output: mo_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml index 398093f72c8..bb0366733d8 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/deductions/standard/ms_standard_deduction_joint.yaml @@ -19,7 +19,7 @@ - name: MS Standard deduction if widow filter period: 2020 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MS is_tax_unit_head: true output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml index 573779c3ac3..4461c9942b7 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/exemptions/ms_regular_exemption.yaml @@ -26,7 +26,7 @@ period: 2020 input: state_code: MS - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: ms_regular_exemption: 12_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml index f036c05ab70..cb8d6b1bacd 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MS output: ms_withheld_income_tax: 335 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 7_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MS output: ms_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml index a72ba380fe1..cbea8712f60 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml @@ -12,7 +12,7 @@ input: state_code: MT mt_agi: 8_000 - state_filing_status_if_married_filing_separately_on_same_return: WIDOW + state_filing_status_if_married_filing_separately_on_same_return: SURVIVING_SPOUSE output: mt_standard_deduction_indiv: 2_140 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml index 3053458703d..230785e1c00 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml @@ -12,7 +12,7 @@ input: state_code: MT mt_agi: 8_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: mt_standard_deduction_joint: 2_140 diff --git a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml index 373a109bc70..b7a121aeeaa 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 7_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MT output: mt_withheld_income_tax: 19.1 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: MT output: mt_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml index a371c78255e..5a65ab33850 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 20_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NC output: nc_withheld_income_tax: 361.775 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NC output: nc_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml index 1afefa3b322..dc294b91cdc 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ND output: nd_withheld_income_tax: 22.55 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: ND output: nd_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml index 9c82b6fc2cb..016175e5e52 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 9_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NE output: ne_withheld_income_tax: 40.59 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 7_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NE output: ne_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml index d24bdc0f2aa..45c1677413f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nh/tax/income/exemptions/nh_base_exemption.yaml @@ -34,6 +34,6 @@ period: 2022 input: state_code: NH - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nh_base_exemption: 2_400 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml index c7764163043..655af1351e1 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_pension_retirement_exclusion.yaml @@ -235,7 +235,7 @@ tax_unit: members: [person1] adjusted_gross_income: 100_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE households: household: members: [person1] diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml index 6950ee65d64..6e059f9a377 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml @@ -26,7 +26,7 @@ period: 2022 input: state_code: NJ - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nj_regular_exemption: 1_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml index ea5b8d9da9b..c5931c1d11f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml @@ -42,7 +42,7 @@ period: 2022 input: nj_taxable_income: 1_100_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NJ output: # $72,657.60 + .1075 * (1,100,000-1,000,000) = 83,407.50 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml index c5fcaa821ca..a2a934d43c9 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NJ output: nj_withheld_income_tax: 196 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 500 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NJ output: nj_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml index 19e5a23aa01..b67fcde154f 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml @@ -154,7 +154,7 @@ state_code: NM adjusted_gross_income: 10_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 250 @@ -164,7 +164,7 @@ state_code: NM adjusted_gross_income: 30_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 250 @@ -174,7 +174,7 @@ state_code: NM adjusted_gross_income: 50_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 150 @@ -184,7 +184,7 @@ state_code: NM adjusted_gross_income: 70_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 150 @@ -194,7 +194,7 @@ state_code: NM adjusted_gross_income: 80_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 100 @@ -344,7 +344,7 @@ state_code: NM adjusted_gross_income: 30_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 0 @@ -354,7 +354,7 @@ state_code: NM adjusted_gross_income: 70_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 0 @@ -364,7 +364,7 @@ state_code: NM adjusted_gross_income: 80_000 medical_out_of_pocket_expenses: 1_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_care_expense_deduction: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml index 57f4fc3fc53..5ac031ad814 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.yaml @@ -156,7 +156,7 @@ adjusted_gross_income: 42_000 blind_head: true age_head: 60 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_aged_blind_exemption: 4_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml index 9b9d6f9388a..72ca8e3e6c8 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_low_and_middle_income_exemption.yaml @@ -22,7 +22,7 @@ period: 2023 input: state_code: NM - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 40_000 exemptions_count: 3 output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml index 249f83ac839..b755f8c005c 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml @@ -44,6 +44,6 @@ state_code: NM age: 65 medical_expense: 40_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_medical_expense_exemption: 3_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml index 8f3b65687f9..4f038b26b02 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml @@ -21,6 +21,6 @@ input: state_code: NM nm_taxable_income: 6_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: nm_income_tax_before_non_refundable_credits: 102 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml index 9acc2564f2a..3840ba93279 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NM output: nm_withheld_income_tax: 34.85 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NM output: nm_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml index 596d82cb794..5cb433e04b8 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml @@ -33,7 +33,7 @@ input: state_code: NM adjusted_gross_income: 150_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE head_is_dependent_elsewhere: false output: nm_2021_income_rebate: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml index 519a3010cc2..47b7c8340a4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml @@ -29,7 +29,7 @@ period: 2021 input: state_code: NM - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE head_is_dependent_elsewhere: false output: nm_additional_2021_income_rebate: 1_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml index 7c1818f6fac..8e7ab73d126 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml @@ -38,7 +38,7 @@ period: 2021 input: state_code: NM - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE head_is_dependent_elsewhere: false output: nm_supplemental_2021_income_rebate: 1_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml index 0a8ed1153f3..e70f710e964 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/ny_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NY output: ny_withheld_income_tax: 34 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 7_999 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: NY output: ny_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml index f7493d63ea8..cd33a63746b 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/oh_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 35_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: OH output: oh_withheld_income_tax: 556.39 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 24_999 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: OH output: oh_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml index ee53acf2023..96e100d7c66 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: OK output: ok_withheld_income_tax: 33.875 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 6_300 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: OK output: ok_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml index 26eae7a22e2..e311fbb1a14 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/retirement_income/or_retirement_credit.yaml @@ -38,7 +38,7 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE or_retirement_credit_household_income: 1_000 or_federal_pension_subtraction: 2_000 households: diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml index 6c7832f71f5..3535e3c550c 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/credits/wfhdc/or_wfhdc_employment_eligible.yaml @@ -44,7 +44,7 @@ tax_units: tax_unit: members: [person1, person2] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE households: household: members: [person1, person2] diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml index 1647229bd69..6c50c942585 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/income/or_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 5_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: OR output: or_withheld_income_tax: 122.55 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: OR output: or_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml index 090bcd86a3e..a5d3c5b0684 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/pa/tax/income/pa_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 30_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: PA output: pa_withheld_income_tax: 921 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 0 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: PA output: pa_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml index 234608b3f79..352a941132d 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/ri_retirement_income_subtraction_eligible.yaml @@ -23,7 +23,7 @@ input: state_code: RI adjusted_gross_income: 119_749 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE older_spouse_birth_year: 1956 output: ri_retirement_income_subtraction_eligible: true @@ -33,7 +33,7 @@ input: state_code: RI adjusted_gross_income: 119_750 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE older_spouse_birth_year: 1956 output: ri_retirement_income_subtraction_eligible: false @@ -43,7 +43,7 @@ input: state_code: RI adjusted_gross_income: 109_050 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE older_spouse_birth_year: 1956 output: ri_retirement_income_subtraction_eligible: false diff --git a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml index 1db21d8c538..799319686ae 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/ri_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: RI output: ri_withheld_income_tax: 101.25 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 9_300 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: RI output: ri_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml index 8d757266b5b..ade7e2f9516 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/sc_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 17_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: SC output: sc_withheld_income_tax: 25.5 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: SC output: sc_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml b/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml index 6c86918b6e5..5d8e7752cb4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/state_filing_status_if_married_filing_separately_on_same_return.yaml @@ -22,6 +22,6 @@ - name: Widow filing status period: 2022 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: - state_filing_status_if_married_filing_separately_on_same_return: WIDOW + state_filing_status_if_married_filing_separately_on_same_return: SURVIVING_SPOUSE diff --git a/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml index b98dddf6a16..71428b7087e 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 17_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: UT output: ut_withheld_income_tax: 196.425 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 12_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: UT output: ut_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml index 07641506943..df568bd06c3 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/va/tax/income/va_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: VA output: va_withheld_income_tax: 40 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 7_900 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: VA output: va_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml index c87f325b883..2893ae86874 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/deductions/vt_standard_deduction.yaml @@ -47,7 +47,7 @@ - name: 2022, Widow(ed) filer, with three additional deductions period: 2022 input: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE aged_blind_count: 3 state_code: VT output: diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml index b8caa42c085..0dcaf5f8ab7 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_normal_income_tax.yaml @@ -32,7 +32,7 @@ period: 2021 input: vt_taxable_income: 300_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: VT output: # .0335*68400 + .066*(165350-68400) + .076*(251950-165350) + .0875*(300000-251950) = 19476.074 @@ -113,7 +113,7 @@ period: 2022 input: vt_taxable_income: 300_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: VT output: # .0335*70450 + .066*(170300-70450) + .076*(259500-170300) + .0875*(300000-259500) = 19273.125 diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml index 6b36f1294d8..7fd716dd54b 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/vt_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: VT output: vt_withheld_income_tax: 117.25 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 6_400 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: VT output: vt_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml index fbfbcbdff06..ad5b4cad113 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 15_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: WI output: wi_withheld_income_tax: 113.634 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 11_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: WI output: wi_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml index d63ff3aec90..4f23224b7a9 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion.yaml @@ -24,7 +24,7 @@ adjusted_gross_income: 10_000 earned_income: 7_000 wv_low_income_earned_income_exclusion_eligible: true - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE output: wv_low_income_earned_income_exclusion: 7_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml index 731129fae44..9dc710385de 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/low_income_earned_income/wv_low_income_earned_income_exclusion_eligible.yaml @@ -20,7 +20,7 @@ period: 2022 input: adjusted_gross_income: 10_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: WV output: wv_low_income_earned_income_exclusion_eligible: true diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml index 2791a9418e8..a84a6f34ffa 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml @@ -29,7 +29,7 @@ period: 2022 input: state_code: WV - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 70_000 output: wv_social_security_benefits_subtraction_eligible: false @@ -74,7 +74,7 @@ period: 2022 input: state_code: WV - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 50_000 output: wv_social_security_benefits_subtraction_eligible: true diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml index c6866f28267..683711df946 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml @@ -53,7 +53,7 @@ tax_units: tax_unit: members: [person1] - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE adjusted_gross_income: 70_000 output: wv_social_security_benefits_subtraction_person: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml index 34102a50868..fe462d7d2ca 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_withheld_income_tax.yaml @@ -13,7 +13,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 7_000 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: WV output: wv_withheld_income_tax: 135 @@ -23,7 +23,7 @@ absolute_error_margin: 0.01 input: irs_employment_income: 2_499 - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE state_code: WV output: wv_withheld_income_tax: 0 diff --git a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml index 393d6d31d52..85161ab7d73 100644 --- a/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml +++ b/policyengine_us/tests/policy/baseline/household/demographic/tax_unit/filing_status.yaml @@ -22,7 +22,7 @@ input: surviving_spouse_eligible: true output: - filing_status: WIDOW + filing_status: SURVIVING_SPOUSE - name: Head of household files as such. period: 2022 diff --git a/policyengine_us/tests/policy/contrib/dc_kccatc.yaml b/policyengine_us/tests/policy/contrib/dc_kccatc.yaml index d77b61dd83c..c2178274e53 100644 --- a/policyengine_us/tests/policy/contrib/dc_kccatc.yaml +++ b/policyengine_us/tests/policy/contrib/dc_kccatc.yaml @@ -10,7 +10,7 @@ gov.contrib.dc_kccatc.phase_out.threshold.JOINT: 400_000 gov.contrib.dc_kccatc.phase_out.threshold.SEPARATE: 200_000 gov.contrib.dc_kccatc.phase_out.threshold.SINGLE: 200_000 - gov.contrib.dc_kccatc.phase_out.threshold.WIDOW: 200_000 + gov.contrib.dc_kccatc.phase_out.threshold.SURVIVING_SPOUSE: 200_000 # Household count_cdcc_eligible: 3 filing_status: HEAD_OF_HOUSEHOLD @@ -33,7 +33,7 @@ gov.contrib.dc_kccatc.phase_out.threshold.JOINT: 400_000 gov.contrib.dc_kccatc.phase_out.threshold.SEPARATE: 200_000 gov.contrib.dc_kccatc.phase_out.threshold.SINGLE: 200_000 - gov.contrib.dc_kccatc.phase_out.threshold.WIDOW: 200_000 + gov.contrib.dc_kccatc.phase_out.threshold.SURVIVING_SPOUSE: 200_000 # Household count_cdcc_eligible: 3 filing_status: HEAD_OF_HOUSEHOLD diff --git a/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py b/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py index 837d7315da5..fd097074586 100644 --- a/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py +++ b/policyengine_us/variables/contrib/taxsim/taxsim_mstat.py @@ -16,7 +16,7 @@ def formula(tax_unit, period, parameters): filing_status == fstatus.HEAD_OF_HOUSEHOLD, filing_status == fstatus.JOINT, filing_status == fstatus.SEPARATE, - filing_status == fstatus.WIDOW, + filing_status == fstatus.SURVIVING_SPOUSE, ], [ 1, diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py index 1161fc0d3e1..4856dea9b55 100644 --- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py +++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/school/nyc_school_tax_credit_rate_reduction_amount.py @@ -32,7 +32,7 @@ def formula(tax_unit, period, parameters): filing_status == filing_statuses.JOINT, filing_status == filing_statuses.SEPARATE, filing_status == filing_statuses.HEAD_OF_HOUSEHOLD, - filing_status == filing_statuses.WIDOW, + filing_status == filing_statuses.SURVIVING_SPOUSE, ], [ p.amount.single.calc(nyc_taxable_income), diff --git a/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py b/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py index fc1ce5978ab..283341fc961 100644 --- a/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/local/ny/nyc/tax/income/nyc_income_tax_before_credits.py @@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters): filing_status == filing_statuses.SINGLE, filing_status == filing_statuses.JOINT, filing_status == filing_statuses.HEAD_OF_HOUSEHOLD, - filing_status == filing_statuses.WIDOW, + filing_status == filing_statuses.SURVIVING_SPOUSE, filing_status == filing_statuses.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py index c0b3b387108..5ddbba9714d 100644 --- a/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/al/tax/income/al_income_tax_before_non_refundable_credits.py @@ -23,14 +23,14 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ p.single.calc(taxable_income), p.separate.calc(taxable_income), p.joint.calc(taxable_income), - p.widow.calc(taxable_income), + p.surviving_spouse.calc(taxable_income), p.head_of_household.calc(taxable_income), ], ) diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py index 57b2d133fb1..1ad696c3261 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py @@ -36,7 +36,7 @@ def formula(tax_unit, period, parameters): # Widowed and head of household filers receive an additional credit amount filing_status = tax_unit("filing_status", period) statuses = filing_status.possible_values - widow = filing_status == statuses.WIDOW + widow = filing_status == statuses.SURVIVING_SPOUSE hoh = filing_status == statuses.HEAD_OF_HOUSEHOLD filing_status_eligible = widow | hoh diff --git a/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py index 235421f1df6..8fbcdb53a71 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/low_income/ar_low_income_tax_joint.py @@ -30,8 +30,10 @@ def formula(person, period, parameters): (filing_status_separate == status.HEAD_OF_HOUSEHOLD) & (dependents > 1), filing_status_separate == status.SEPARATE, - (filing_status_separate == status.WIDOW) & (dependents <= 1), - (filing_status_separate == status.WIDOW) & (dependents > 1), + (filing_status_separate == status.SURVIVING_SPOUSE) + & (dependents <= 1), + (filing_status_separate == status.SURVIVING_SPOUSE) + & (dependents > 1), (filing_status_separate == status.JOINT) & (dependents <= 1), (filing_status_separate == status.JOINT) & (dependents > 1), ], @@ -45,10 +47,10 @@ def formula(person, period, parameters): ), # Separate filers are ineligible to use the low income tax tables np.inf, - p.widow.no_or_one_dependent.calc( + p.surviving_spouse.no_or_one_dependent.calc( agi_attributed_to_head, right=True ), - p.widow.two_or_more_dependents.calc( + p.surviving_spouse.two_or_more_dependents.calc( agi_attributed_to_head, right=True ), p.joint.no_or_one_dependent.calc( diff --git a/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py b/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py index 4bf50a36662..93457540467 100644 --- a/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py @@ -22,14 +22,14 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ p.single.calc(taxable_income), p.separate.calc(taxable_income), p.joint.calc(taxable_income), - p.widow.calc(taxable_income), + p.surviving_spouse.calc(taxable_income), p.head_of_household.calc(taxable_income), ], ) diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py index 86055094324..fb12ea45022 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py @@ -31,14 +31,14 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.JOINT, filing_status == statuses.SEPARATE, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ p.rate.single.calc(agi, right=True), p.rate.joint.calc(agi, right=True), p.rate.separate.calc(agi, right=True), - p.rate.widow.calc(agi, right=True), + p.rate.surviving_spouse.calc(agi, right=True), p.rate.head_of_household.calc(agi, right=True), ], ) @@ -56,14 +56,14 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.JOINT, filing_status == statuses.SEPARATE, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ p.amount.single.calc(agi, right=True), p.amount.joint.calc(agi, right=True), p.amount.separate.calc(agi, right=True), - p.amount.widow.calc(agi, right=True), + p.amount.surviving_spouse.calc(agi, right=True), p.amount.head_of_household.calc(agi, right=True), ], ) diff --git a/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py b/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py index 8163aa20fe6..b575a36f6ed 100644 --- a/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py +++ b/policyengine_us/variables/gov/states/ct/tax/income/credits/ct_personal_credit_rate.py @@ -20,14 +20,14 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.HEAD_OF_HOUSEHOLD, ], [ p.single.calc(agi, right=True), p.joint.calc(agi, right=True), p.separate.calc(agi, right=True), - p.widow.calc(agi, right=True), + p.surviving_spouse.calc(agi, right=True), p.head_of_household.calc(agi, right=True), ], ) diff --git a/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py b/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py index a176683ffd9..4b6fa36b60a 100644 --- a/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py +++ b/policyengine_us/variables/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.py @@ -19,14 +19,14 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.HEAD_OF_HOUSEHOLD, ], [ p.single.calc(taxable_income), p.joint.calc(taxable_income), p.separate.calc(taxable_income), - p.widow.calc(taxable_income), + p.surviving_spouse.calc(taxable_income), p.head_of_household.calc(taxable_income), ], ) diff --git a/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py index 77be23026b3..5818ff57675 100644 --- a/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/ga/tax/income/ga_income_tax_before_non_refundable_credits.py @@ -20,13 +20,13 @@ def formula(tax_unit, period, parameters): filing_status == status.SEPARATE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, ], [ p.single.calc(income), p.separate.calc(income), p.joint.calc(income), p.head_of_household.calc(income), - p.widow.calc(income), + p.surviving_spouse.calc(income), ], ) diff --git a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py index 15b69d572dc..0b03c457c71 100644 --- a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py +++ b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_alternative_tax_on_capital_gains.py @@ -23,14 +23,14 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ p.rates.single.calc(eligible_taxable_income), p.rates.separate.calc(eligible_taxable_income), p.rates.joint.calc(eligible_taxable_income), - p.rates.widow.calc(eligible_taxable_income), + p.rates.surviving_spouse.calc(eligible_taxable_income), p.rates.head_of_household.calc(eligible_taxable_income), ], ) diff --git a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py index c3966c281c3..ebaf683d59d 100644 --- a/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py +++ b/policyengine_us/variables/gov/states/hi/tax/income/alternative_tax/hi_taxable_income_for_alternative_tax.py @@ -30,7 +30,7 @@ def formula(tax_unit, period, parameters): reduced_taxable_income = taxable_income - smaller_net_capital_gain cap_single = p.rates.single.thresholds[6] cap_joint = p.rates.joint.thresholds[6] - cap_widow = p.rates.widow.thresholds[6] + cap_widow = p.rates.surviving_spouse.thresholds[6] cap_separate = p.rates.separate.thresholds[6] cap_hoh = p.rates.head_of_household.thresholds[6] statuses = filing_status.possible_values @@ -38,7 +38,7 @@ def formula(tax_unit, period, parameters): [ filing_status == statuses.SINGLE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.SEPARATE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], diff --git a/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py b/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py index 67cebb45b92..feb0a7654e6 100644 --- a/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py +++ b/policyengine_us/variables/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_exemption_amount.py @@ -32,14 +32,14 @@ def formula(tax_unit, period, parameters): filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, ], [ p.amount.single.calc(income), p.amount.joint.calc(income), p.amount.head_of_household.calc(income), p.amount.separate.calc(income), - p.amount.widow.calc(income), + p.amount.surviving_spouse.calc(income), ], ) diff --git a/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py index e82f5b6661b..63a83c330fb 100644 --- a/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/hi/tax/income/hi_income_tax_before_non_refundable_credits.py @@ -23,14 +23,14 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ p.single.calc(taxable_income), p.separate.calc(taxable_income), p.joint.calc(taxable_income), - p.widow.calc(taxable_income), + p.surviving_spouse.calc(taxable_income), p.head_of_household.calc(taxable_income), ], ) diff --git a/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py b/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py index 7ccb958df72..c4b9fb1e356 100644 --- a/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py +++ b/policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py @@ -24,14 +24,14 @@ def formula(person, period, parameters): us_filing_status == fsvals.SINGLE, us_filing_status == fsvals.SEPARATE, us_filing_status == fsvals.HEAD_OF_HOUSEHOLD, - us_filing_status == fsvals.WIDOW, + us_filing_status == fsvals.SURVIVING_SPOUSE, ], [ fsvals.SEPARATE, # couples are filing separately on Iowa form fsvals.SINGLE, fsvals.SEPARATE, fsvals.HEAD_OF_HOUSEHOLD, - fsvals.WIDOW, + fsvals.SURVIVING_SPOUSE, ], ) is_head = person("is_tax_unit_head", period) diff --git a/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py b/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py index 055d9b1a170..ee904c11cea 100644 --- a/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py +++ b/policyengine_us/variables/gov/states/ia/tax/income/ia_amt_indiv.py @@ -38,14 +38,14 @@ def formula(person, period, parameters): us_filing_status == fsvals.SINGLE, us_filing_status == fsvals.SEPARATE, us_filing_status == fsvals.HEAD_OF_HOUSEHOLD, - us_filing_status == fsvals.WIDOW, + us_filing_status == fsvals.SURVIVING_SPOUSE, ], [ fsvals.SEPARATE, # couples are filing separately on Iowa form fsvals.SINGLE, fsvals.SEPARATE, fsvals.HEAD_OF_HOUSEHOLD, - fsvals.WIDOW, + fsvals.SURVIVING_SPOUSE, ], ) amt_threshold = amt.threshold[filing_status] # Line 23 diff --git a/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py index 683cfca8410..8157135d2a8 100644 --- a/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_non_refundable_credits.py @@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py index cfd57aab4fb..3f825c0cc48 100644 --- a/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/la/tax/income/la_income_tax_before_non_refundable_credits.py @@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py index 007175abf45..8dc42438e5c 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py @@ -19,6 +19,6 @@ def formula(tax_unit, period, parameters): single_head_widow = ( (filing_status == filing_statuses.SINGLE) | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD) - | (filing_status == filing_statuses.WIDOW) + | (filing_status == filing_statuses.SURVIVING_SPOUSE) ) return childless & single_head_widow diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py b/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py index 9d8088dc1f6..2e1878ab040 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/senior_tax/md_senior_tax_credit.py @@ -27,7 +27,7 @@ def formula_2022(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py index c11f574712a..842d63a1c3f 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py +++ b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py @@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters): filing_status == filing_statuses.SEPARATE, filing_status == filing_statuses.JOINT, filing_status == filing_statuses.HEAD_OF_HOUSEHOLD, - filing_status == filing_statuses.WIDOW, + filing_status == filing_statuses.SURVIVING_SPOUSE, ], [ p.single.calc(agi, right=True), diff --git a/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py b/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py index 9c7936436cc..ed7aaef5dd5 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/md/tax/income/md_income_tax_before_credits.py @@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters): filing_status == filing_statuses.SEPARATE, filing_status == filing_statuses.JOINT, filing_status == filing_statuses.HEAD_OF_HOUSEHOLD, - filing_status == filing_statuses.WIDOW, + filing_status == filing_statuses.SURVIVING_SPOUSE, ], [ p.single.calc(taxable_income), diff --git a/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py b/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py index 31029cc988f..1351a7c0efe 100644 --- a/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py +++ b/policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py @@ -22,7 +22,7 @@ def formula(tax_unit, period, parameters): [ filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, ], [ p.amount.additional.joint.calc(children), diff --git a/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py b/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py index 73dcfd541fd..f52fbdf59f8 100644 --- a/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/me/tax/income/me_income_tax_before_credits.py @@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py b/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py index c7a7ead0323..a724b67b123 100644 --- a/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py +++ b/policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py @@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py index 6ec14d6d8ca..0e4f1fcc4b9 100644 --- a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py +++ b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_indiv.py @@ -22,7 +22,7 @@ def formula(person, period, parameters): filing_status == status.SINGLE, filing_status == status.HEAD_OF_HOUSEHOLD, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, ], [ p.single.calc(income), diff --git a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py index 1bcabe10cc2..80e961b27f6 100644 --- a/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py +++ b/policyengine_us/variables/gov/states/mt/tax/income/mt_income_tax_before_non_refundable_credits_joint.py @@ -20,7 +20,7 @@ def formula(tax_unit, period, parameters): filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, ], [ p.single.calc(income), diff --git a/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py b/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py index 50565390fcf..8b3d66744ad 100644 --- a/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py +++ b/policyengine_us/variables/gov/states/nc/tax/income/credits/nc_ctc.py @@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.HEAD_OF_HOUSEHOLD, filing_status == status.JOINT, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py b/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py index 0d65e51825a..057c972a6c4 100644 --- a/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py +++ b/policyengine_us/variables/gov/states/nc/tax/income/deductions/nc_child_deduction.py @@ -20,7 +20,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py b/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py index 035a8d2638f..b0cc4d6f275 100644 --- a/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py @@ -25,7 +25,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py b/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py index b2aa1f4ac86..76eaf689771 100644 --- a/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py @@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py index d61484c9187..e8d4167af94 100644 --- a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py +++ b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py @@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py b/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py index 781168bd0c2..f5527adcf15 100644 --- a/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py +++ b/policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py @@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py b/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py index fd7742eb89d..7f51b0a3a2a 100644 --- a/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py +++ b/policyengine_us/variables/gov/states/nj/tax/income/property_tax/nj_taking_property_tax_deduction.py @@ -27,7 +27,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ @@ -48,7 +48,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py b/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py index c566bf7c868..47416924dfc 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py @@ -37,7 +37,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.JOINT, filing_status == statuses.HEAD_OF_HOUSEHOLD, filing_status == statuses.SEPARATE, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, ], [ p.single.calc(agi, right=True), diff --git a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py index 3fae0d33b51..d20ca9b0f79 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_blind_and_aged_exemption.py @@ -52,7 +52,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.JOINT, filing_status == statuses.HEAD_OF_HOUSEHOLD, filing_status == statuses.SEPARATE, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, ], [ p.single.calc(agi, right=True), diff --git a/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py index 67e8b81eaec..41ecb0bb39f 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.py @@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py b/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py index 9fec50fb27e..b797847e887 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/ny_main_income_tax.py @@ -26,7 +26,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.SEPARATE, ], [ diff --git a/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py b/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py index 7e5b5559fe4..7b85c7d5813 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/ny_supplemental_tax.py @@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters): status.SINGLE, status.JOINT, status.HEAD_OF_HOUSEHOLD, - status.WIDOW, + status.SURVIVING_SPOUSE, status.SEPARATE, ] in_each_status = [filing_status == s for s in statuses] diff --git a/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py b/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py index b3f2adf7b6f..23e5ce90e80 100644 --- a/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py @@ -23,7 +23,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.SINGLE, filing_status == statuses.SEPARATE, filing_status == statuses.JOINT, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, filing_status == statuses.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py b/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py index 30fdf37550f..7b6cee487ed 100644 --- a/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/or/tax/income/or_income_tax_before_credits.py @@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters): filing_status == statuses.JOINT, filing_status == statuses.HEAD_OF_HOUSEHOLD, filing_status == statuses.SEPARATE, - filing_status == statuses.WIDOW, + filing_status == statuses.SURVIVING_SPOUSE, ], [ rates.single.calc(income), diff --git a/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py b/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py index da5d8847aa8..a9e9ce13884 100644 --- a/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py +++ b/policyengine_us/variables/gov/states/or/tax/income/subtractions/or_federal_tax_liability_subtraction.py @@ -33,7 +33,7 @@ def formula(tax_unit, period, parameters): filing_status == status.JOINT, filing_status == status.HEAD_OF_HOUSEHOLD, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, ], [ p.single.calc(federal_agi), diff --git a/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py b/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py index e221191a642..e65af3c0b91 100644 --- a/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py +++ b/policyengine_us/variables/gov/states/state_filing_status_if_married_filing_separately_on_same_return.py @@ -5,7 +5,7 @@ class StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn(Enum): SINGLE = "Single" SEPARATE = "Separate" HEAD_OF_HOUSEHOLD = "Head of household" - WIDOW = "Widow(er)" + SURVIVING_SPOUSE = "Widow(er)" class state_filing_status_if_married_filing_separately_on_same_return( @@ -29,7 +29,7 @@ def formula(tax_unit, period, parameters): us_filing_status == fsvals.SINGLE, us_filing_status == fsvals.SEPARATE, us_filing_status == fsvals.HEAD_OF_HOUSEHOLD, - us_filing_status == fsvals.WIDOW, + us_filing_status == fsvals.SURVIVING_SPOUSE, ], [ # Simulate scenario where joint filers file separately on Arkansas return. @@ -37,6 +37,6 @@ def formula(tax_unit, period, parameters): StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.SINGLE, StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.SEPARATE, StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.HEAD_OF_HOUSEHOLD, - StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.WIDOW, + StateFilingStatusIfMarriedFilingSeparatelyOnSameReturn.SURVIVING_SPOUSE, ], ) diff --git a/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py b/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py index f9339cb4f3b..63f365d4b6a 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py @@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters): filing_status == status.SINGLE, filing_status == status.JOINT, filing_status == status.SEPARATE, - filing_status == status.WIDOW, + filing_status == status.SURVIVING_SPOUSE, filing_status == status.HEAD_OF_HOUSEHOLD, ], [ diff --git a/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py b/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py index 27bd565b281..097b9075c6a 100644 --- a/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py +++ b/policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py @@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters): [ fstatus == fstatus.possible_values.SINGLE, fstatus == fstatus.possible_values.JOINT, - fstatus == fstatus.possible_values.WIDOW, + fstatus == fstatus.possible_values.SURVIVING_SPOUSE, fstatus == fstatus.possible_values.SEPARATE, fstatus == fstatus.possible_values.HEAD_OF_HOUSEHOLD, ], diff --git a/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py b/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py index cefd715fd20..b816f6ab6f1 100644 --- a/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py +++ b/policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py @@ -25,7 +25,7 @@ def formula(tax_unit, period, parameters): [ fstatus == fstatus.possible_values.SINGLE, fstatus == fstatus.possible_values.JOINT, - fstatus == fstatus.possible_values.WIDOW, + fstatus == fstatus.possible_values.SURVIVING_SPOUSE, fstatus == fstatus.possible_values.SEPARATE, fstatus == fstatus.possible_values.HEAD_OF_HOUSEHOLD, ], diff --git a/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py b/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py index 9e8068acd3a..44db976f2c7 100644 --- a/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py +++ b/policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit.py @@ -29,7 +29,7 @@ def formula(tax_unit, period, parameters): filing_status == filing_statuses.SEPARATE, filing_status == filing_statuses.JOINT, filing_status == filing_statuses.HEAD_OF_HOUSEHOLD, - filing_status == filing_statuses.WIDOW, + filing_status == filing_statuses.SURVIVING_SPOUSE, ], [ p.amount.single.calc(reduced_agi), diff --git a/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py index a08f512c066..8c3cbd8dc70 100644 --- a/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.py @@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters): filing_status == filing_statuses.SEPARATE, filing_status == filing_statuses.JOINT, filing_status == filing_statuses.HEAD_OF_HOUSEHOLD, - filing_status == filing_statuses.WIDOW, + filing_status == filing_statuses.SURVIVING_SPOUSE, ], [ p.single.calc(taxable_income), diff --git a/policyengine_us/variables/household/demographic/tax_unit/filing_status.py b/policyengine_us/variables/household/demographic/tax_unit/filing_status.py index c1a07a1e5b5..1d53afa72e9 100644 --- a/policyengine_us/variables/household/demographic/tax_unit/filing_status.py +++ b/policyengine_us/variables/household/demographic/tax_unit/filing_status.py @@ -6,7 +6,7 @@ class FilingStatus(Enum): JOINT = "Joint" SEPARATE = "Separate" HEAD_OF_HOUSEHOLD = "Head of household" - WIDOW = "Widow(er)" + SURVIVING_SPOUSE = "Surviving spouse" class filing_status(Variable): @@ -30,7 +30,7 @@ def formula(tax_unit, period, parameters): [ FilingStatus.SEPARATE, FilingStatus.JOINT, - FilingStatus.WIDOW, + FilingStatus.SURVIVING_SPOUSE, FilingStatus.HEAD_OF_HOUSEHOLD, ], default=FilingStatus.SINGLE, From 42509feb5ed44cac0e07c914a7eb2ce9d43050f1 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Tue, 2 Apr 2024 21:43:31 +0000 Subject: [PATCH 25/29] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 5c546052025..9b1672a187f 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.722.0] - 2024-04-02 21:40:33 + +### Added + +- Rename widow to surviving spouse. + ## [0.721.1] - 2024-04-02 15:56:44 ### Fixed @@ -8053,6 +8059,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[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 diff --git a/changelog.yaml b/changelog.yaml index e982c65a32e..54871d59e19 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6870,3 +6870,8 @@ - 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 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index ab83e3c0319..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: minor - changes: - added: - - Rename widow to surviving spouse. diff --git a/setup.py b/setup.py index 1fcbad91241..7e264ab9916 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.721.1", + version="0.722.0", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From fb419f1e7d51da8eefb31a0c3be6b4f6d1ac5b71 Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Thu, 4 Apr 2024 05:28:57 +0200 Subject: [PATCH 26/29] Add Kentucky tax unit itemizes deductions logic (#4330) Fixes #4324 --- changelog_entry.yaml | 4 ++ .../gov/states/ky/tax/income/integration.yaml | 29 +++++++++++ .../ky/tax/income/ky_tax_unit_itemizes.yaml | 51 +++++++++++++++++++ .../income/deductions/ky_deductions_indiv.py | 8 +-- .../income/deductions/ky_tax_unit_itemizes.py | 14 +++++ 5 files changed, 102 insertions(+), 4 deletions(-) create mode 100644 policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_tax_unit_itemizes.yaml create mode 100644 policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_tax_unit_itemizes.py diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..5419e2ddb4c 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: patch + changes: + fixed: + - Kentucky tax unit itemizes deductions logic. diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml index b73053594e8..2915c9f8ea5 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/integration.yaml @@ -266,3 +266,32 @@ output: # expected results from patched TAXSIM35 2024-03-16 version ky_pension_income_exclusion: [12000, 0] ky_income_tax: 1626.50 + +- name: KY married couple with mortgage interest on their jointly owned home + absolute_error_margin: 0.01 + period: 2021 + input: + people: + person1: + age: 50 + employment_income: 80_000 + mortgage_interest: 3_000 + person2: + age: 50 + employment_income: 20_000 + mortgage_interest: 3_000 + tax_units: + tax_unit: + members: [person1, person2] + spm_units: + spm_unit: + members: [person1, person2] + households: + household: + members: [person1, person2] + state_fips: 21 # KY + output: + ky_tax_unit_itemizes: true + ky_itemized_deductions_indiv: [4_800 , 1_200] + ky_standard_deduction_indiv: [2_690 , 2_690] + ky_deductions_indiv: [4_800 , 1_200] # this is the correct result diff --git a/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_tax_unit_itemizes.yaml b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_tax_unit_itemizes.yaml new file mode 100644 index 00000000000..61e2b2788fc --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/ky_tax_unit_itemizes.yaml @@ -0,0 +1,51 @@ +- name: Itemized over standard + period: 2022 + input: + ky_itemized_deductions_indiv: 1_000 + ky_standard_deduction_indiv: 900 + state_code: KY + output: + ky_tax_unit_itemizes: true + +- name: Itemized under standard + period: 2022 + input: + ky_itemized_deductions_indiv: 800 + ky_standard_deduction_indiv: 900 + state_code: KY + output: + ky_tax_unit_itemizes: false + +- name: Itemized over standard, multiple people + period: 2022 + input: + people: + person1: + ky_itemized_deductions_indiv: 1_000 + ky_standard_deduction_indiv: 500 + person2: + ky_itemized_deductions_indiv: 200 + ky_standard_deduction_indiv: 300 + households: + household: + members: [person1, person2] + state_code: KY + output: + ky_tax_unit_itemizes: true + +- name: Itemized under standard, multiple people + period: 2022 + input: + people: + person1: + ky_itemized_deductions_indiv: 1_000 + ky_standard_deduction_indiv: 500 + person2: + ky_itemized_deductions_indiv: 200 + ky_standard_deduction_indiv: 1_300 + households: + household: + members: [person1, person2] + state_code: KY + output: + ky_tax_unit_itemizes: false diff --git a/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py index 13545fcdeaa..466f96358f7 100644 --- a/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py +++ b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_deductions_indiv.py @@ -11,7 +11,7 @@ class ky_deductions_indiv(Variable): defined_for = StateCode.KY def formula(person, period, parameters): - return max_( - person("ky_itemized_deductions_indiv", period), - person("ky_standard_deduction_indiv", period), - ) + itemizes = person.tax_unit("ky_tax_unit_itemizes", period) + itemized = person("ky_itemized_deductions_indiv", period) + standard = person("ky_standard_deduction_indiv", period) + return where(itemizes, itemized, standard) diff --git a/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_tax_unit_itemizes.py b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_tax_unit_itemizes.py new file mode 100644 index 00000000000..e1b6fc1d50c --- /dev/null +++ b/policyengine_us/variables/gov/states/ky/tax/income/deductions/ky_tax_unit_itemizes.py @@ -0,0 +1,14 @@ +from policyengine_us.model_api import * + + +class ky_tax_unit_itemizes(Variable): + value_type = bool + entity = TaxUnit + label = "Whether the tax unit in Kentucky itemizes the deductions when married filing separately" + definition_period = YEAR + defined_for = StateCode.KY + + def formula(tax_unit, period, parameters): + itemized_ded = add(tax_unit, period, ["ky_itemized_deductions_indiv"]) + standard_ded = add(tax_unit, period, ["ky_standard_deduction_indiv"]) + return itemized_ded > standard_ded From 905b7e913c0ba6d24ca705a7a42639fce3f2c3b3 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Thu, 4 Apr 2024 03:32:11 +0000 Subject: [PATCH 27/29] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 5 +++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 13 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index 9b1672a187f..d1778ac9254 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.722.1] - 2024-04-04 03:29:14 + +### Fixed + +- Kentucky tax unit itemizes deductions logic. + ## [0.722.0] - 2024-04-02 21:40:33 ### Added @@ -8059,6 +8065,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0 +[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 diff --git a/changelog.yaml b/changelog.yaml index 54871d59e19..cd3fb7a3805 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6875,3 +6875,8 @@ 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 diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 5419e2ddb4c..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: patch - changes: - fixed: - - Kentucky tax unit itemizes deductions logic. diff --git a/setup.py b/setup.py index 7e264ab9916..906a1014d02 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.722.0", + version="0.722.1", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme, From f5623291863a00d7dd0a66a2d65cf743b38ba0b5 Mon Sep 17 00:00:00 2001 From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com> Date: Thu, 4 Apr 2024 18:13:13 +0200 Subject: [PATCH 28/29] Adjust the widow filing status to surviving spouse in the `gov.contrib.biden.budget_2025.capital_gains.income_threshold` file (#4335) Fixes #4334 --- changelog_entry.yaml | 4 ++++ .../biden/budget_2025/capital_gains/income_threshold.yaml | 2 +- 2 files changed, 5 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..d189c1fb480 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: patch + changes: + fixed: + - Adjust the widow filing status to surviving spouse in the gov.contrib.biden.budget_2025.capital_gains.income_threshold file. 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 index d20b502148c..12635d93b9b 100644 --- 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 From ae3ac7040c03ba2bef6cad6b3cbadec0a09f80b5 Mon Sep 17 00:00:00 2001 From: "Github Actions[bot]" Date: Thu, 4 Apr 2024 16:16:43 +0000 Subject: [PATCH 29/29] Update PolicyEngine US --- CHANGELOG.md | 7 +++++++ changelog.yaml | 6 ++++++ changelog_entry.yaml | 4 ---- setup.py | 2 +- 4 files changed, 14 insertions(+), 5 deletions(-) diff --git a/CHANGELOG.md b/CHANGELOG.md index d1778ac9254..b5c1b37b1f0 100644 --- a/CHANGELOG.md +++ b/CHANGELOG.md @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file. The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/), and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html). +## [0.722.2] - 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 @@ -8065,6 +8071,7 @@ 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 diff --git a/changelog.yaml b/changelog.yaml index cd3fb7a3805..644cd0df099 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -6880,3 +6880,9 @@ 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/changelog_entry.yaml b/changelog_entry.yaml index d189c1fb480..e69de29bb2d 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +0,0 @@ -- bump: patch - changes: - fixed: - - Adjust the widow filing status to surviving spouse in the gov.contrib.biden.budget_2025.capital_gains.income_threshold file. diff --git a/setup.py b/setup.py index 906a1014d02..e62371f5f55 100644 --- a/setup.py +++ b/setup.py @@ -7,7 +7,7 @@ setup( name="policyengine-us", - version="0.722.1", + version="0.722.2", author="PolicyEngine", author_email="hello@policyengine.org", long_description=readme,