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

into Kevintowne/issue3015
PolicyEngine · Sep 21, 2023 · 99586b7 · 99586b7
2 parents b5024ab + 6de5c3e
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -5,6 +5,18 @@ 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).
 
+## [0.471.1] - 2023-09-21 12:36:13
+
+### Fixed
+
+- Remove two unused variables in variables/gov/irs/taxcalc/deductions/standard directory.
+
+## [0.471.0] - 2023-09-21 12:28:34
+
+### Added
+
+- Arkansas child and dependent care credit.
+
 ## [0.470.1] - 2023-09-20 17:44:51
 
 ### Fixed
@@ -5315,6 +5327,8 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.471.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.471.0...0.471.1
+[0.471.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.470.1...0.471.0
 [0.470.1]: https://github.com/PolicyEngine/policyengine-us/compare/0.470.0...0.470.1
 [0.470.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.469.0...0.470.0
 [0.469.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.468.0...0.469.0

diff --git a/changelog.yaml b/changelog.yaml
@@ -4481,3 +4481,14 @@
     fixed:
     - Colorado income tax model formatting.
   date: 2023-09-20 17:44:51
+- bump: minor
+  changes:
+    added:
+    - Arkansas child and dependent care credit.
+  date: 2023-09-21 12:28:34
+- bump: patch
+  changes:
+    fixed:
+    - Remove two unused variables in variables/gov/irs/taxcalc/deductions/standard
+      directory.
+  date: 2023-09-21 12:36:13
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/README.md b/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/README.md
@@ -0,0 +1 @@
+# Child and Dependent Care Credit
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml
@@ -0,0 +1,12 @@
+description: Arkansas matches this percentage of the federal child and dependent care credit. 
+metadata:
+  unit: /1
+  period: year
+  label: Arkansas household and dependents care credit match
+  reference:
+    - title: Ark. Code R. § 26-51-502(c)(1)(A)(ii)
+      href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-502/
+    - title: Arkansas 2022 AR2441 | line 10
+      href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR2441_Child_andDependentCareExpenses.pdf#page=1
+values:
+  2013-01-01: 0.2
diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/refundable.yaml
@@ -0,0 +1,11 @@
+description: Arkansas provides these refundable income tax credits.
+values:
+  2021-01-01:
+    - ar_cdcc
+metadata:
+  reference:
+    - title: Ark. Code R. § 26-51-502 Household and dependent care expenses (c)(1)(A)(ii)
+      href: https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-502/
+  unit: list
+  period: year
+  label: Arkansas refundable income tax credits
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_cdcc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_cdcc.yaml
@@ -0,0 +1,15 @@
+- name: No cdcc
+  period: 2022
+  input:
+    cdcc: 0
+    state_code: AR
+  output: 
+    ar_cdcc: 0
+
+- name: Some cdcc, 20%
+  period: 2022
+  input:
+    cdcc: 1_000
+    state_code: AR
+  output: 
+    ar_cdcc: 200
diff --git a/...e_us/variables/gov/irs/taxcalc/deductions/standard/aged_blind_extra_standard_deduction.py b/...e_us/variables/gov/irs/taxcalc/deductions/standard/aged_blind_extra_standard_deduction.py
diff --git a/policyengine_us/variables/gov/irs/taxcalc/deductions/standard/standard.py b/policyengine_us/variables/gov/irs/taxcalc/deductions/standard/standard.py
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_refundable_credits.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_refundable_credits.py
@@ -8,3 +8,5 @@ class ar_refundable_credits(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.AR
+
+    adds = "gov.states.ar.tax.income.credits.refundable"
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/credits/ar_cdcc.py b/policyengine_us/variables/gov/states/ar/tax/income/credits/ar_cdcc.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ar_cdcc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Arkansas Child and Dependent Care Credit"
+    unit = USD
+    documentation = "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-502/"
+    definition_period = YEAR
+    defined_for = StateCode.AR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ar.tax.income.credits.cdcc
+        cdcc = tax_unit("cdcc", period)
+        return cdcc * p.match
diff --git a/setup.py b/setup.py
@@ -7,7 +7,7 @@
 
 setup(
     name="policyengine-us",
-    version="0.470.1",
+    version="0.471.1",
     author="PolicyEngine",
     author_email="[email protected]",
     long_description=readme,