Fix New Mexico Low Income Comprehensive Tax Rebate calculations

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Fix New Mexico low income comprehensive tax rebate calculations.

policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml

@@ -1,7 +1,7 @@
 description: New Mexico provides the following low income comprehensive tax rebate for filers with five exemptions.
 brackets:
   - threshold:
-      2021-01-01: 0
+      2021-01-01: -.inf
     amount:
       2021-01-01: 455
       2023-01-01: 492

policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml

@@ -1,7 +1,7 @@
 description: New Mexico provides the following low income comprehensive tax rebate for filers with four exemptions.
 brackets:
   - threshold:
-      2021-01-01: 0
+      2021-01-01: -.inf
     amount:
       2021-01-01: 390
       2023-01-01: 422

policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml

@@ -1,7 +1,7 @@
 description: New Mexico provides the following low income comprehensive tax rebate for filers with one exemption.
 brackets:
   - threshold:
-      2021-01-01: 0
+      2021-01-01: -.inf
     amount:
       2021-01-01: 195
       2023-01-01: 211

policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml

@@ -1,7 +1,7 @@
 description: New Mexico provides the following low income comprehensive tax rebate for filers with six or more exemptions.
 brackets:
   - threshold:
-      2021-01-01: 0
+      2021-01-01: -.inf
     amount:
       2021-01-01: 520
       2023-01-01: 563

policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml

@@ -1,7 +1,7 @@
 description: New Mexico provides the following low income comprehensive tax rebate for filers with three exemptions.
 brackets:
   - threshold:
-      2021-01-01: 0
+      2021-01-01: -.inf
     amount:
       2021-01-01: 325
       2023-01-01: 352

policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml

@@ -1,7 +1,7 @@
 description: New Mexico provides the following low income comprehensive tax rebate for filers with two exemptions.
 brackets:
   - threshold:
-      2021-01-01: 0
+      2021-01-01: -.inf
     amount:
       2021-01-01: 260
       2023-01-01: 281

policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml

@@ -0,0 +1,56 @@
+- name: Tax unit with taxsimid 98790 in p21.its.csv and p21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 67
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+        ma_covid_19_essential_employee_premium_pay_program: 0  # not in TAXSIM35
+      person2:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+        ma_covid_19_essential_employee_premium_pay_program: 0  # not in TAXSIM35
+      person3:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+        ma_covid_19_essential_employee_premium_pay_program: 0  # not in TAXSIM35
+      person4:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+        ma_covid_19_essential_employee_premium_pay_program: 0  # not in TAXSIM35
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        premium_tax_credit: 0  # not in TAXSIM35
+        local_income_tax: 0  # not in TAXSIM35
+        state_sales_tax: 0  # not in TAXSIM35
+        ca_use_tax: 0  # not in TAXSIM35
+        il_use_tax: 0  # not in TAXSIM35
+        nm_2021_income_rebate: 0  # not in TAXSIM35
+        nm_additional_2021_income_rebate: 0  # not in TAXSIM35
+        nm_supplemental_2021_income_rebate: 0  # not in TAXSIM35
+        ny_supplemental_eitc: 0  # not in TAXSIM35
+        ok_use_tax: 0  # not in TAXSIM35
+        pa_use_tax: 0  # not in TAXSIM35
+        vt_renter_credit: 0  # not in TAXSIM35
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3, person4]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_fips: 35  # NM
+  output:  # expected results from patched TAXSIM35 2024-03-26 version
+    nm_low_income_comprehensive_tax_rebate: 520
+    nm_income_tax: -520.00

policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.yaml

@@ -1,14 +1,3 @@
-- name: separate filing, agi in any tax bracket, 0 exemption
-  period: 2022
-  absolute_error_margin: 0.001
-  input:
-    state_code: NM
-    nm_modified_gross_income: 10_000
-    nm_low_income_comprehensive_tax_rebate_exemptions: 0
-    filing_status: SEPARATE
-  output:
-    nm_low_income_comprehensive_tax_rebate: 0
-
 - name: separate filing, agi in 1st tax bracket, 1 exemption
   period: 2022
   absolute_error_margin: 0.001

policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py

@@ -27,15 +27,13 @@ def formula(tax_unit, period, parameters):
 
         rebate = select(
             [
-                exemptions == 0,
                 exemptions == 1,
                 exemptions == 2,
                 exemptions == 3,
                 exemptions == 4,
                 exemptions == 5,
             ],
             [
-                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),