final adjustments Merge branch 'master' of https://github.com/PolicyE…

…ngine/policyengine-us into jiajiagong0123/issue3059

CHANGELOG.md

@@ -5,6 +5,36 @@ 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).
 
+## [0.534.0] - 2023-11-15 20:45:57
+
+### Added
+
+- Replicated Child and Dependent Care Expenses Credit to include California limitations.
+
+## [0.533.1] - 2023-11-15 20:42:44
+
+### Fixed
+
+- Duplicate Ohio income tax parameter name deductions.
+
+## [0.533.0] - 2023-11-15 19:02:07
+
+### Added
+
+- Ohio AGI additions and deductions parameters and variables.
+
+## [0.532.0] - 2023-11-15 06:28:33
+
+### Added
+
+- Kentucky tuition tax credit.
+
+## [0.531.0] - 2023-11-15 06:22:47
+
+### Added
+
+- Montana senior interest income exclusion.
+
 ## [0.530.1] - 2023-11-14 23:03:24
 
 ### Fixed
@@ -5896,6 +5926,11 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.534.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.533.1...0.534.0
+[0.533.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.533.0...0.533.1
+[0.533.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.532.0...0.533.0
+[0.532.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.531.0...0.532.0
+[0.531.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.530.1...0.531.0
 [0.530.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.530.0...0.530.1
 [0.530.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.529.0...0.530.0
 [0.529.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.528.0...0.529.0

changelog.yaml

@@ -4989,3 +4989,28 @@
       the `eitc` variable as the sole representation of the federal Earned Income
       Credit.
   date: 2023-11-14 23:03:24
+- bump: minor
+  changes:
+    added:
+    - Montana senior interest income exclusion.
+  date: 2023-11-15 06:22:47
+- bump: minor
+  changes:
+    added:
+    - Kentucky tuition tax credit.
+  date: 2023-11-15 06:28:33
+- bump: minor
+  changes:
+    added:
+    - Ohio AGI additions and deductions parameters and variables.
+  date: 2023-11-15 19:02:07
+- bump: patch
+  changes:
+    fixed:
+    - Duplicate Ohio income tax parameter name deductions.
+  date: 2023-11-15 20:42:44
+- bump: minor
+  changes:
+    added:
+    - Replicated Child and Dependent Care Expenses Credit to include California limitations.
+  date: 2023-11-15 20:45:57

policyengine_us/parameters/gov/states/ca/tax/income/credits/child_dependent_care/input.yaml

@@ -0,0 +1,15 @@
+description: California uses this input for the state child/dependent care credit, based on year.  
+values:
+  2012-01-01:
+  - cdcc
+  2021-01-01:
+  - ca_federal_capped_cdcc
+  2022-01-01:
+  - cdcc
+metadata:
+  unit: list
+  period: year 
+  label: California child/dependent care credit input
+  reference: 
+    - title: Details of Public Law 117-2, section 9631
+      href: https://www.ftb.ca.gov/about-ftb/data-reports-plans/Summary-of-Federal-Income-Tax-Changes/index.html#PL-117-2-9631

policyengine_us/parameters/gov/states/ky/tax/income/credits/non_refundable.yaml

@@ -5,3 +5,4 @@ metadata:
 values:
   2021-01-01:
     - ky_family_size_tax_credit
+    - ky_tuition_tax_credit

policyengine_us/parameters/gov/states/ky/tax/income/credits/tuition_tax/rate.yaml

@@ -0,0 +1,11 @@
+description: Kentucky matches this fraction of the American Opportunity and the Lifetime Learning credits, for undergraduate education at Kentucky institutions.
+values:
+  2005-01-01: 0.25
+metadata:
+  unit: /1
+  label: Kentucky tuition tax credit rate
+  reference:
+    - title: Kentucky Revised Statutes Chapter 141.069 (2)
+      href: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29060
+    - title: 2022 KENTUCKY Form 8863-K
+      href: https://revenue.ky.gov/Forms/Form%208863-K%202022.pdf#page=2

policyengine_us/parameters/gov/states/mt/tax/income/exemptions/amount.yaml

@@ -13,3 +13,4 @@ metadata:
   unit: currency-USD
   period: year
   label: Montana income tax exemption amount
+

policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/age_threshold.yaml

@@ -0,0 +1,14 @@
+description: Montana partially excludes interest from adjusted gross income of filers and spouses at or above this age threshold. 
+metadata:
+  label: Montana senior interest income exclusion age threshold
+  period: year
+  unit: year
+  reference:
+    - title: 2021 Montana Form 2 | line 3 - Partial Interest Exemption for Taxpayers
+      href: https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021%20instructions.pdf#page=24
+    - title: 2022 Montana Form 2 | line 3 - Partial Interest Exemption for Taxpayers
+      href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2022/12/Form-2-2022-Instructions.pdf#page=25
+    - title: Administrative Rules of Montana | Income Taxes | § 42.14.215 (4)
+      href: https://rules.mt.gov/gateway/RuleNo.asp?RN=42%2E15%2E215
+values:
+  2021-01-01: 65

policyengine_us/parameters/gov/states/mt/tax/income/exemptions/interest/cap.yaml

@@ -0,0 +1,25 @@
+description: Montana caps the interest income exclusion to this amount, based on filing status.
+metadata:
+  label: Montana senior interest income exclusion cap
+  period: year
+  unit: currency-USD
+  breakdown:
+  - filing_status
+  reference: 
+    - title: 2021 Montana Form 2 | line 3 - Partial Interest Exemption for Taxpayers
+      href: https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021%20instructions.pdf#page=24
+    - title: 2022 Montana Form 2 | line 3 - Partial Interest Exemption for Taxpayers
+      href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2022/12/Form-2-2022-Instructions.pdf#page=25
+    - title: Administrative Rules of Montana | Income Taxes | § 42.14.215 (2) & (3)
+      href: https://rules.mt.gov/gateway/RuleNo.asp?RN=42%2E15%2E215
+
+SINGLE:
+  2021-01-01: 800
+SEPARATE:
+  2021-01-01: 800
+JOINT:
+  2021-01-01: 1_600
+HEAD_OF_HOUSEHOLD:
+  2021-01-01: 800
+WIDOW:
+  2021-01-01: 800

policyengine_us/parameters/gov/states/mt/tax/income/subtractions/subtractions.yaml

@@ -0,0 +1,14 @@
+description: Montana counts these sources as subtractions.
+values:
+  2021-01-01:
+    - mt_interest_exemption
+metadata:
+  unit: list
+  label: Montana adjusted gross income subtractions
+  reference:
+    - title: 2021 Montana Form 2 | Montana Subtractions Schedule
+      href: https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021%20instructions.pdf#page=24
+    - title: 2022 Montana Form 2 | Montana Subtractions Schedule
+      href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2022/12/Form-2-2022-Instructions.pdf#page=25
+    - title: Administrative Rules of Montana | Income Taxes | 42.15.2:Montana Additions and Subtractions
+      href: https://rules.mt.gov/gateway/Subchapterhome.asp?scn=42%2E15%2E2

policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml

@@ -0,0 +1,15 @@
+description: Ohio adds these sources to the federal adjusted gross income.
+values:
+  2021-01-01:
+    - oh_bonus_depreciation_add_back
+    - oh_other_add_backs
+metadata:
+  unit: list
+  label: Ohio additions
+  reference:
+    - title: 2022 Individual Income Tax - Ohio
+      href: https://tax.ohio.gov/static/communications/publications/individual_income_tax_ohio.pdf#page=2
+    - title: 2022 Ohio Schedule of Adjustments
+      href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-bundle.pdf#page=3
+    - title: 20XX Ohio IT 1040 Individual Income Tax Return
+      href: https://cms7files1.revize.com/starkcountyoh/Document_center/Offices/Auditor/Services/Homestead%20Exemption/Ohio_Adj_Gross_Income.pdf#page=1

policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml

@@ -1,11 +1,20 @@
-description: Ohio allows for these deductions from taxable income.
+description: Ohio deducts these sources from the federal adjusted gross income.
 values:
   2021-01-01:
+    - oh_section_179_expense_add_back
+    - qualified_business_income_deduction
+    - tax_unit_taxable_social_security
+    - dividend_income
+  # - above_the_line_deductions" #only need line 8z
+    - oh_uniformed_services_retirement_income_deduction
     - oh_529_plan_deduction
+    - spm_unit_pell_grant
+    - educator_expense
+    - disability_benefits
+
 metadata:
   unit: list
-  period: year
-  label: Ohio taxable income deductions
+  label: Ohio deductions
   reference:
     - title: Ohio 2021 Instructions for Filing Original and Amended
       href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf

policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/child_dependent_care/ca_cdcc.yaml

@@ -0,0 +1,79 @@
+- name: 2021 filer with AGI above $100,000 is not eligible.
+  period: 2021
+  input:
+    state_code: CA
+    adjusted_gross_income: 100_001
+    cdcc: 0
+    ca_federal_capped_cdcc: 1_000
+  output:
+    ca_cdcc: 0
+
+- name: 2021 filer with income at the 50% match level.
+  period: 2021
+  input:
+    state_code: CA
+    adjusted_gross_income: 1_000
+    cdcc: 0
+    ca_federal_capped_cdcc: 1_000
+  output:
+    ca_cdcc: 500
+
+- name: 2021 filer with income at the 43% match level.
+  period: 2021
+  input:
+    state_code: CA
+    adjusted_gross_income: 50_000
+    cdcc: 0
+    ca_federal_capped_cdcc: 1_000
+  output:
+    ca_cdcc: 430
+
+- name: 2021 filer with negative AGI gets a 50% match.
+  period: 2021
+  input:
+    state_code: CA
+    adjusted_gross_income: -50_000
+    cdcc: 0
+    ca_federal_capped_cdcc: 1_000
+  output:
+    ca_cdcc: 500
+
+- name: 2022 filer with AGI above $100,000 is not eligible.
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: 100_001
+    cdcc: 1_000
+    ca_federal_capped_cdcc: 0
+  output:
+    ca_cdcc: 0
+
+- name: 2022 filer with income at the 50% match level.
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: 1_000
+    cdcc: 1_000
+    ca_federal_capped_cdcc: 0
+  output:
+    ca_cdcc: 500
+
+- name: 2022 filer with income at the 43% match level.
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: 50_000
+    cdcc: 1_000
+    ca_federal_capped_cdcc: 0
+  output:
+    ca_cdcc: 430
+
+- name: 2022 filer with negative AGI gets a 50% match.
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: -50_000
+    cdcc: 1_000
+    ca_federal_capped_cdcc: 0
+  output:
+    ca_cdcc: 500

policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/child_dependent_care/ca_cdcc_rate.yaml

@@ -0,0 +1,47 @@
+- name: test 1 
+  period: 2019
+  input:
+    state_code: CA
+    adjusted_gross_income: 100_000
+  output:
+    ca_cdcc_rate: 0.2
+
+- name: test 2
+  period: 2021
+  input:
+    state_code: CA
+    adjusted_gross_income: 100_000
+  output:
+    ca_cdcc_rate: 0.2
+
+- name: test 3
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: 100_000
+  output:
+    ca_cdcc_rate: 0.2
+
+- name: test 4
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: 45_000
+  output:
+    ca_cdcc_rate: 0.2
+
+- name: test 5
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: 35_000
+  output:
+    ca_cdcc_rate: 0.25
+
+- name: test 6
+  period: 2022
+  input:
+    state_code: CA
+    adjusted_gross_income: 15_000
+  output:
+    ca_cdcc_rate: 0.35