Merge branch 'PolicyEngine:master' into master

CHANGELOG.md

@@ -5,6 +5,78 @@ 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).
 
+## [0.329.3] - 2023-05-29 00:20:03
+
+### Fixed
+
+- A bug causing itemization to be too frequently chosen.
+
+## [0.329.2] - 2023-05-28 17:06:47
+
+### Fixed
+
+- Divide by zero in NYC CDCC.
+
+## [0.329.1] - 2023-05-27 18:05:33
+
+### Fixed
+
+- Divide-by-zero error in ia_prorate_fraction.
+
+## [0.329.0] - 2023-05-27 16:33:26
+
+### Added
+
+- New Hampshire income tax schedule.
+
+## [0.328.0] - 2023-05-27 15:54:35
+
+### Added
+
+- Iowa state income tax.
+
+## [0.327.0] - 2023-05-27 05:42:06
+
+### Added
+
+- Montana personal income tax schedule.
+
+## [0.326.0] - 2023-05-27 05:39:37
+
+### Added
+
+- North Carolina income tax schedule.
+
+## [0.325.0] - 2023-05-27 05:06:06
+
+### Added
+
+- Adjust New Jersey property tax deduction/credit for separate but cohabitating.
+
+## [0.324.0] - 2023-05-27 04:37:24
+
+### Added
+
+- Python 3.10 support.
+
+## [0.323.0] - 2023-05-26 02:04:07
+
+### Added
+
+- New Jersey income tax formula.
+
+## [0.322.0] - 2023-05-25 19:14:24
+
+### Added
+
+- Colorado SSI State Supplement
+
+## [0.321.0] - 2023-05-25 05:21:32
+
+### Added
+
+- Kentucky income tax rate.
+
 ## [0.320.1] - 2023-05-23 07:48:13
 
 ### Changed
@@ -3855,6 +3927,18 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.329.3]: https://github.com/PolicyEngine/policyengine-us/compare/0.329.2...0.329.3
+[0.329.2]: https://github.com/PolicyEngine/policyengine-us/compare/0.329.1...0.329.2
+[0.329.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.329.0...0.329.1
+[0.329.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.328.0...0.329.0
+[0.328.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.327.0...0.328.0
+[0.327.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.326.0...0.327.0
+[0.326.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.325.0...0.326.0
+[0.325.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.324.0...0.325.0
+[0.324.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.323.0...0.324.0
+[0.323.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.322.0...0.323.0
+[0.322.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.321.0...0.322.0
+[0.321.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.320.1...0.321.0
 [0.320.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.320.0...0.320.1
 [0.320.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.319.0...0.320.0
 [0.319.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.318.0...0.319.0

changelog.yaml

@@ -3241,3 +3241,63 @@
     changed:
     - Core bump.
   date: 2023-05-23 07:48:13
+- bump: minor
+  changes:
+    added:
+    - Kentucky income tax rate.
+  date: 2023-05-25 05:21:32
+- bump: minor
+  changes:
+    added:
+    - Colorado SSI State Supplement
+  date: 2023-05-25 19:14:24
+- bump: minor
+  changes:
+    added:
+    - New Jersey income tax formula.
+  date: 2023-05-26 02:04:07
+- bump: minor
+  changes:
+    added:
+    - Python 3.10 support.
+  date: 2023-05-27 04:37:24
+- bump: minor
+  changes:
+    added:
+    - Adjust New Jersey property tax deduction/credit for separate but cohabitating.
+  date: 2023-05-27 05:06:06
+- bump: minor
+  changes:
+    added:
+    - North Carolina income tax schedule.
+  date: 2023-05-27 05:39:37
+- bump: minor
+  changes:
+    added:
+    - Montana personal income tax schedule.
+  date: 2023-05-27 05:42:06
+- bump: minor
+  changes:
+    added:
+    - Iowa state income tax.
+  date: 2023-05-27 15:54:35
+- bump: minor
+  changes:
+    added:
+    - New Hampshire income tax schedule.
+  date: 2023-05-27 16:33:26
+- bump: patch
+  changes:
+    fixed:
+    - Divide-by-zero error in ia_prorate_fraction.
+  date: 2023-05-27 18:05:33
+- bump: patch
+  changes:
+    fixed:
+    - Divide by zero in NYC CDCC.
+  date: 2023-05-28 17:06:47
+- bump: patch
+  changes:
+    fixed:
+    - A bug causing itemization to be too frequently chosen.
+  date: 2023-05-29 00:20:03

policyengine_us/parameters/gov/states/co/ssa/state_supplement/age_range.yaml

@@ -0,0 +1,18 @@
+description: Age range defining someone eligible for Colorado SSI State Supplement
+brackets:
+  - threshold:
+      2023-01-01: 0
+    amount:
+      2023-01-01: true
+  - threshold:
+      2023-01-01: 60
+    amount:
+      2023-01-01: false
+metadata:
+  type: single_amount
+  rate_unit: bool
+  threshold_unit: year
+  label: "Colorado State Supplement age range"
+  reference:
+    - title: ADULT FINANCIAL PROGRAMS | Income Maintenance (Volume 3)
+      href: https://www.coloradosos.gov/CCR/GenerateRulePdf.do?ruleVersionId=10694#page=25

policyengine_us/parameters/gov/states/co/ssa/state_supplement/grant_standard.yaml

@@ -0,0 +1,12 @@
+description: Grant Standard for Colorado State Supplement
+
+values:
+  2023-01-01: 914
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: "Colorado State Supplement grant standard"
+  reference:
+    - title: ADULT FINANCIAL PROGRAMS | Income Maintenance (Volume 3)
+      href: https://www.coloradosos.gov/CCR/GenerateRulePdf.do?ruleVersionId=10694#page=73

policyengine_us/parameters/gov/states/ia/tax/income/alternate_tax/deduction/elderly.yaml

@@ -0,0 +1,17 @@
+description: Iowa has a alternate tax with this deduction against modified income for tax units with elderly head or spouse.
+values:
+  2021-01-01: 32_000
+
+metadata:
+  label: Iowa deduction used in tax alternate tax calculations for elderly
+  period: year
+  unit: currency-USD
+  reference:
+  - title: 2021 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf#page=1
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=54
+  - title: 2022 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=1
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=54

policyengine_us/parameters/gov/states/ia/tax/income/alternate_tax/deduction/nonelderly.yaml

@@ -0,0 +1,17 @@
+description: Iowa has a alternate tax with this deduction against modified income for tax units without an elderly head or spouse.
+values:
+  2021-01-01: 13_500
+
+metadata:
+  label: Iowa deduction used in tax alternate tax calculations for nonelderly
+  period: year
+  unit: currency-USD
+  reference:
+  - title: 2021 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf#page=1
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=54
+  - title: 2022 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=1
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=54

policyengine_us/parameters/gov/states/ia/tax/income/alternate_tax/elderly_age.yaml

@@ -0,0 +1,17 @@
+description: Iowa allows an alternate tax for non-single filing units where the deduction varies depending on whether head or spouse age is at least this age.
+values:
+  2021-01-01: 65
+
+metadata:
+  label: Iowa alternate tax age threshold that determines deduction amount
+  period: year
+  unit: year
+  reference:
+  - title: 2021 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf#page=1
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=54
+  - title: 2022 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=1
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=54

policyengine_us/parameters/gov/states/ia/tax/income/alternate_tax/rate.yaml

@@ -0,0 +1,17 @@
+description: Iowa allows an alternate tax for non-single filing units that has this flat tax rate.
+values:
+  2021-01-01: 0.0853
+
+metadata:
+  label: Iowa alternate tax rate
+  period: year
+  unit: /1
+  reference:
+  - title: 2021 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf#page=1
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=54
+  - title: 2022 IA1040 Iowa Income Tax Return, Line 39
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=1
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=54

policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/exemption.yaml

@@ -0,0 +1,23 @@
+description: Iowa imposes an alternative minimum tax in which the AMT taxable income exemption is this amount.
+metadata:
+  label: Iowa alternative minimum tax exemption amount
+  period: year
+  unit: currency-USD
+  breakdown:
+  - filing_status
+  reference:
+  - title: 2021 IA 6251 Form, Line 24
+    href: https://tax.iowa.gov/sites/default/files/2021-12/IA6251%2841131%29.pdf#page=2
+  - title: 2022 IA 6251 Form, Line 24
+    href: https://tax.iowa.gov/sites/default/files/2023-01/IA6251%2841131%29.pdf#page=2
+
+JOINT:
+  2021-01-01: 150_000
+HEAD_OF_HOUSEHOLD:
+  2021-01-01: 112_500
+WIDOW:
+  2021-01-01: 112_500
+SINGLE:
+  2021-01-01: 112_500
+SEPARATE:
+  2021-01-01: 75_000

policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/fraction.yaml

@@ -0,0 +1,13 @@
+description: Iowa imposes an alternative minimum tax that uses this fraction.
+values:
+  2021-01-01: 0.25
+
+metadata:
+  label: Iowa alternative minimum tax fraction
+  period: year
+  unit: /1
+  reference:
+  - title: 2021 IA 6251 Form, Line 26
+    href: https://tax.iowa.gov/sites/default/files/2021-12/IA6251%2841131%29.pdf#page=2
+  - title: 2022 IA 6251 Form, Line 26
+    href: https://tax.iowa.gov/sites/default/files/2023-01/IA6251%2841131%29.pdf#page=2

policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/rate.yaml

@@ -0,0 +1,13 @@
+description: Iowa imposes an alternative minimum tax with this rate.
+values:
+  2021-01-01: 0.064
+
+metadata:
+  label: Iowa alternative minimum tax rate
+  period: year
+  unit: /1
+  reference:
+  - title: 2021 IA 6251 Form, Line 29
+    href: https://tax.iowa.gov/sites/default/files/2021-12/IA6251%2841131%29.pdf#page=2
+  - title: 2022 IA 6251 Form, Line 29
+    href: https://tax.iowa.gov/sites/default/files/2023-01/IA6251%2841131%29.pdf#page=2

policyengine_us/parameters/gov/states/ia/tax/income/alternative_minimum_tax/threshold.yaml

@@ -0,0 +1,23 @@
+description: Iowa imposes an alternative minimum tax in which the AMT taxable income threshold is this amount.
+metadata:
+  label: Iowa alternative minimum tax threshold amount
+  period: year
+  unit: currency-USD
+  breakdown:
+  - filing_status
+  reference:
+  - title: 2021 IA 6251 Form, Line 23
+    href: https://tax.iowa.gov/sites/default/files/2021-12/IA6251%2841131%29.pdf#page=2
+  - title: 2022 IA 6251 Form, Line 23
+    href: https://tax.iowa.gov/sites/default/files/2023-01/IA6251%2841131%29.pdf#page=2
+
+JOINT:
+  2021-01-01: 35_000
+HEAD_OF_HOUSEHOLD:
+  2021-01-01: 26_000
+WIDOW:
+  2021-01-01: 26_000
+SINGLE:
+  2021-01-01: 26_000
+SEPARATE:
+  2021-01-01: 17_500

policyengine_us/parameters/gov/states/ia/tax/income/credits/child_care/fraction.yaml

@@ -0,0 +1,46 @@
+description: Iowa has a child/dependent care credit that is a net-income-based fraction of the federal credit.
+metadata:
+  period: year
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: /1
+  label: Iowa CDCC fraction
+  reference:
+  - title: 2021 IA1040 Iowa Income Tax Return, Line 60
+    href: https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf#page=2
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=86
+  - title: 2022 IA1040 Iowa Income Tax Return, Line 60
+    href: https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=2
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=86
+
+brackets:
+  - threshold:
+      2021-01-01: -.inf
+    amount:
+      2021-01-01: 0.75
+  - threshold:
+      2021-01-01: 10_000
+    amount:
+      2021-01-01: 0.65
+  - threshold:
+      2021-01-01: 20_000
+    amount:
+      2021-01-01: 0.55
+  - threshold:
+      2021-01-01: 25_000
+    amount:
+      2021-01-01: 0.50
+  - threshold:
+      2021-01-01: 35_000
+    amount:
+      2021-01-01: 0.40
+  - threshold:
+      2021-01-01: 40_000
+    amount:
+      2021-01-01: 0.30
+  - threshold:
+      2021-01-01: 90_000
+    amount:
+      2021-01-01: 0.0