Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

 into issue4604

CHANGELOG.md

@@ -5,6 +5,72 @@ 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).
 
+## [0.786.0] - 2024-06-11 15:00:02
+
+### Added
+
+- Utah child tax credit.
+- 2023 Utah earned income tax credit match increase.
+
+## [0.785.2] - 2024-06-11 12:11:14
+
+### Fixed
+
+- Adjust the Minnesota phase-out rate to reflect the legal code.
+
+## [0.785.1] - 2024-06-10 21:18:51
+
+### Fixed
+
+- Adjust the state income tax to include tax before refundable credits and refundable credits.
+- Create a state withheld income tax variable.
+
+## [0.785.0] - 2024-06-10 16:50:58
+
+### Added
+
+- Adjust the New Mexico refundable credits parameter files.
+
+## [0.784.0] - 2024-06-10 16:45:35
+
+### Added
+
+- Minnesota child and working families tax credits.
+
+### Fixed
+
+- Minnesota working families tax credit parameter structure.
+
+## [0.783.0] - 2024-06-08 01:49:40
+
+### Added
+
+- Colorado family affordability tax credit.
+
+## [0.782.0] - 2024-06-07 20:27:00
+
+### Added
+
+- Rename medicaid_income to medicaid_magi.
+
+## [0.781.0] - 2024-06-07 16:21:49
+
+### Added
+
+- Add Oregon state uprating.
+
+## [0.780.2] - 2024-06-07 13:52:30
+
+### Fixed
+
+- Zero out the taxable social security base income thresholds for separate filers who cohabitated.
+
+## [0.780.1] - 2024-06-07 01:04:14
+
+### Fixed
+
+- Arkansas income tax rates.
+
 ## [0.780.0] - 2024-06-05 17:25:11
 
 ### Added
@@ -8725,6 +8791,16 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.786.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.785.2...0.786.0
+[0.785.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.785.1...0.785.2
+[0.785.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.785.0...0.785.1
+[0.785.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.784.0...0.785.0
+[0.784.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.783.0...0.784.0
+[0.783.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.782.0...0.783.0
+[0.782.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.781.0...0.782.0
+[0.781.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.780.2...0.781.0
+[0.780.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.780.1...0.780.2
+[0.780.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.780.0...0.780.1
 [0.780.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.779.2...0.780.0
 [0.779.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.779.1...0.779.2
 [0.779.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.779.0...0.779.1

changelog.yaml

@@ -7371,3 +7371,61 @@
     added:
     - Illinois Child Tax Credit Reform.
   date: 2024-06-05 17:25:11
+- bump: patch
+  changes:
+    fixed:
+    - Arkansas income tax rates.
+  date: 2024-06-07 01:04:14
+- bump: patch
+  changes:
+    fixed:
+    - Zero out the taxable social security base income thresholds for separate filers
+      who cohabitated.
+  date: 2024-06-07 13:52:30
+- bump: minor
+  changes:
+    added:
+    - Add Oregon state uprating.
+  date: 2024-06-07 16:21:49
+- bump: minor
+  changes:
+    added:
+    - Rename medicaid_income to medicaid_magi.
+  date: 2024-06-07 20:27:00
+- bump: minor
+  changes:
+    added:
+    - Colorado family affordability tax credit.
+    removed:
+    - Draft version of Colorado family affordability tax credit.
+  date: 2024-06-08 01:49:40
+- bump: minor
+  changes:
+    added:
+    - Minnesota child and working families tax credits.
+    fixed:
+    - Minnesota working families tax credit parameter structure.
+  date: 2024-06-10 16:45:35
+- bump: minor
+  changes:
+    added:
+    - Adjust the New Mexico refundable credits parameter files.
+  date: 2024-06-10 16:50:58
+- bump: patch
+  changes:
+    fixed:
+    - Adjust the state income tax to include tax before refundable credits and refundable
+      credits.
+    - Create a state withheld income tax variable.
+  date: 2024-06-10 21:18:51
+- bump: patch
+  changes:
+    fixed:
+    - Adjust the Minnesota phase-out rate to reflect the legal code.
+  date: 2024-06-11 12:11:14
+- bump: minor
+  changes:
+    added:
+    - Utah child tax credit.
+    - 2023 Utah earned income tax credit match increase.
+  date: 2024-06-11 15:00:02

docs/gov/states/state_credit_impact_on_poverty.ipynb

@@ -0,0 +1,105 @@
+{
+ "cells": [
+  {
+   "cell_type": "code",
+   "execution_count": 1,
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "from policyengine_us import Microsimulation\n",
+    "from policyengine_core.reforms import Reform\n",
+    "import pandas as pd"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 2,
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "baseline = Microsimulation()\n",
+    "baseline_poverty_gap = baseline.calculate(\n",
+    "    \"poverty_gap\", map_to=\"spm_unit\", period=2024\n",
+    ")"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 3,
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "baseline_poverty_gap_sum = baseline_poverty_gap.sum()"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 4,
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "reform = Reform.from_dict(\n",
+    "    {\n",
+    "        \"gov.states.ca.tax.income.credits.earned_income.eligibility.age.min\": {\n",
+    "            \"2024-01-01.2100-12-31\": 999\n",
+    "        }\n",
+    "    },\n",
+    "    country_id=\"us\",\n",
+    ")"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 5,
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "reformed = Microsimulation(reform=reform)\n",
+    "reformed_poverty_gap_sum = reformed.calculate(\n",
+    "    \"poverty_gap\", map_to=\"spm_unit\", period=2024\n",
+    ").sum()"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 6,
+   "metadata": {},
+   "outputs": [
+    {
+     "data": {
+      "text/plain": [
+       "-619843635.3133545"
+      ]
+     },
+     "execution_count": 6,
+     "metadata": {},
+     "output_type": "execute_result"
+    }
+   ],
+   "source": [
+    "baseline_poverty_gap_sum - reformed_poverty_gap_sum"
+   ]
+  }
+ ],
+ "metadata": {
+  "kernelspec": {
+   "display_name": "policyengine",
+   "language": "python",
+   "name": "python3"
+  },
+  "language_info": {
+   "codemirror_mode": {
+    "name": "ipython",
+    "version": 3
+   },
+   "file_extension": ".py",
+   "mimetype": "text/x-python",
+   "name": "python",
+   "nbconvert_exporter": "python",
+   "pygments_lexer": "ipython3",
+   "version": "3.9.16"
+  }
+ },
+ "nbformat": 4,
+ "nbformat_minor": 2
+}

policyengine_us/parameters/gov/irs/social_security/taxability/rate/additional.yaml

@@ -0,0 +1,11 @@
+description: The IRS includes this additional portion of Social Security benefits in taxable income for filers whose modified adjusted gross income exceeds the additional threshold.
+values:
+  2013-01-01: 0.85
+
+metadata:
+  breakdown: filing_status
+  unit: /1
+  label: Social Security benefit additional taxable rate
+  reference: 
+    - title: 26 U.S. Code § 86(a)(2)
+      href: https://www.law.cornell.edu/uscode/text/26/86#a_2 

policyengine_us/parameters/gov/irs/social_security/taxability/rate/base.yaml

@@ -0,0 +1,11 @@
+description: The IRS includes this portion of Social Security benefits in taxable income for filers whose modified adjusted gross income is between the base and additional thresholds.
+values:
+  2013-01-01: 0.5
+
+metadata:
+  breakdown: filing_status
+  unit: /1
+  label: Social Security benefit base taxable rate
+  reference: 
+    - title: 26 U.S. Code § 86(a)(1)
+      href: https://www.law.cornell.edu/uscode/text/26/86#a_1 

policyengine_us/parameters/gov/irs/social_security/taxability/threshold/adjusted_base/main.yaml

@@ -0,0 +1,19 @@
+description: The IRS taxes Social Security benefits at the additional rate, for filers with modified adjusted gross income between above the additional threshold, by filing status.
+SINGLE:
+  2013-01-01: 34_000
+JOINT:
+  2013-01-01: 44_000
+SEPARATE:
+  2013-01-01: 34_000
+HEAD_OF_HOUSEHOLD:
+  2013-01-01: 34_000
+SURVIVING_SPOUSE:
+  2013-01-01: 34_000
+
+metadata:
+  breakdown: filing_status
+  unit: currency-USD
+  label: Social Security taxability additional threshold
+  reference: 
+    - title: 26 U.S. Code § 86(c)(2) 
+      href: https://www.law.cornell.edu/uscode/text/26/86#c_2