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Add missing 2021 Utah parameter values (#3061)
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* First commit

* created integration.yaml

* Added 2021 reference: Individual Income Tax Form

* Added reference for two parameter files

* Added 2021 reference for all parameter files,
except for ss_benefits.threshold, eitc.rate

* Changed values in credit_reduction.yaml

* Co-authored-by: Pavel Makarchuk <[email protected]>

* Co-authored-by: Pavel Makarchuk <[email protected]>

* Changed ut_retirement_credit_max to make its return
be nonzero

* Changed ut_retirement_credit_max.py

* Changed: non_refundable.py and nonrefundable yaml

* Make format

* add changelog

* Deleted refundable.yaml

* Changed: ut_retirement_credit_max.yaml

* Added filing status:JOINT to
retirement credit max test

* Changed the title in nonrefundable.eitc

* Added reference

* Added section

* Deleted extra lines. Corrected spelling.

* Added section to all yaml files

* Restructured parameter

* Renamed ut_non_refundable.py to
ut_non_refundable_credits.py

---------

Co-authored-by: PavelMakarchuk <[email protected]>
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XZ-mabel and PavelMakarchuk authored Nov 20, 2023
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5 changes: 5 additions & 0 deletions changelog_entry.yaml
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- bump: minor
changes:
changed:
- Add missing 2021 Utah parameter values.
- Utah retirement credit fixed.
Original file line number Diff line number Diff line change
@@ -1,6 +1,12 @@
description: The amount of at-home credit per qualifying child.
values:
2022-01-01: 100
2021-01-01: 100
metadata:
unit: currency-USD
period: year
label: Utah at-home parent credit amount
reference:
- title: Utah Code §59-10-1005 (2)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
Original file line number Diff line number Diff line change
@@ -1,10 +1,12 @@
description: Maximum adjusted gross income for a tax unit to qualify for the Utah at-home parent credit.
values:
2022-01-01: 50_000
2021-01-01: 50_000
metadata:
unit: currency-USD
period: year
label: Utah at-home parent credit maximum AGI
reference:
- title: Utah Code §59-10-1005
- title: Utah Code §59-10-1005 (2) (b)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
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@@ -1,9 +1,11 @@
description: Maximum age for a child to quality for the Utah at-home parent credit.
values:
2022-01-01: 1
2021-01-01: 1
metadata:
unit: year
label: Utah at-home parent credit maximum child age
reference:
- title: Utah Code §59-10-1005
- title: Utah Code §59-10-1005 (1) (c)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
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@@ -1,10 +1,12 @@
description: Maximum earnings for the claimant to qualify for the Utah at-home parent credit.
values:
2022-01-01: 3_000
2021-01-01: 3_000
metadata:
unit: currency-USD
period: year
label: Utah at-home parent credit maximum earnings
reference:
- title: Utah Code §59-10-1005
- title: Utah Code §59-10-1005 (1) (a) (iii)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
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@@ -1,9 +1,11 @@
description: Whether the Utah at-home parent can reduce tax liability below zero.
values:
2022-01-01: false
2021-01-01: false
metadata:
unit: bool
label: Utah at-home parent credit refundability
reference:
- title: Utah Code §59-10-1018(6)
- title: Utah Code §59-10-1018 (6)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2021050520210505#59-10-1018(6)
- title: 2021 Utah Indivdual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=34
Original file line number Diff line number Diff line change
Expand Up @@ -5,5 +5,9 @@ metadata:
unit: /1
label: Utah EITC match
reference:
- title: Utah Code §59-10-1044
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html
- title: Utah legal code| UC §59-10-1044 (2) (a) #The percentage increased in 2023 to 20%
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html
- title: Utah TC-40 Utah Individual Income Tax Form #The credit was introduced in 2022
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf
- title: 2022 Utah legal code| 59-10-1044 (2)
href: https://law.justia.com/codes/utah/2022/title-59/chapter-10/part-10/section-1044/
Original file line number Diff line number Diff line change
Expand Up @@ -5,5 +5,5 @@ metadata:
unit: bool
label: Utah EITC refundability
reference:
- title: Utah Code §59-10-1044
- title: Utah Code §59-10-1044 (3)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html
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@@ -0,0 +1,11 @@
description: Utah non refundable tax credits.
metadata:
unit: list
label: Utah non-refundable credits
values:
2021-01-01:
- ut_taxpayer_credit
- ut_eitc
- ut_retirement_credit
- ut_ss_benefits_credit
- ut_at_home_parent_credit
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@@ -0,0 +1,14 @@
description: Utah matches this percent of the federal EITC.
values:
2022-01-01: 0.15
2023-01-01: 0.2
metadata:
unit: /1
label: Utah EITC match
reference:
- title: Utah legal code| UC §59-10-1044 (2) (a) #The percentage increased in 2023 to 20%
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html
- title: Utah TC-40 Utah Individual Income Tax Form #The credit was introduced in 2022
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf
- title: 2022 Utah legal code| 59-10-1044 (2)
href: https://law.justia.com/codes/utah/2022/title-59/chapter-10/part-10/section-1044/
Original file line number Diff line number Diff line change
@@ -1,8 +1,10 @@
description: Utah residents must have been born before this year to qualify for the Utah retirement credit.
values:
2022-01-01: 1952
2021-01-01: 1952
metadata:
unit: year
reference:
- title: Utah Code §59-10-1019
- title: Utah Code §59-10-1019 (1) (a)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: 2021 TC-40 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
Original file line number Diff line number Diff line change
@@ -1,8 +1,10 @@
description: Maximum per-person value of the Utah retirement credit.
values:
2022-01-01: 450
2021-01-01: 450
metadata:
unit: currency-USD
reference:
- title: Utah Code §59-10-1019
- title: Utah Code §59-10-1019 (2)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: Utah Code §59-10-1019 - Effective for 2021
href: https://le.utah.gov/xcode/historical.html?date=7/1/2021&oc=/xcode/Title59/Chapter10/C59-10-S1019_2021050520210505.html
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@@ -1,8 +1,11 @@
description: Rate at which the Utah retirement credit is phased out.
values:
2022-01-01: 0.025
2021-01-01: 0.025
metadata:
unit: /1
reference:
- title: Utah Code §59-10-1019
- title: Utah Code §59-10-1019 (4)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: 2021 TC-40 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20

Original file line number Diff line number Diff line change
@@ -1,17 +1,20 @@
description: Modified AGI threshold after which the Utah retirement credit is phased out.
SINGLE:
2022-01-01: 25_000
2021-01-01: 25_000
JOINT:
2022-01-01: 32_000
2021-01-01: 32_000
SEPARATE:
2022-01-01: 16_000
2021-01-01: 16_000
WIDOW:
2022-01-01: 32_000
2021-01-01: 32_000
HEAD_OF_HOUSEHOLD:
2022-01-01: 32_000
2021-01-01: 32_000
metadata:
unit: currency-USD
period: year
reference:
- title: Utah Code §59-10-1019
- title: Utah Code §59-10-1019 (4)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: 2021 TC-40 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20

This file was deleted.

Original file line number Diff line number Diff line change
@@ -1,8 +1,10 @@
description: Rate at which the Utah Social Security Benefits Credit is phased out.
values:
2022-01-01: 0.025
2021-01-01: 0.025
metadata:
unit: /1
reference:
- title: Utah Code §59-10-1044
- title: Utah Code §59-10-1044 (4)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: 2021 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
Original file line number Diff line number Diff line change
@@ -1,17 +1,24 @@
description: Modified AGI threshold after which the Utah Social Security Benefits Credit is phased out.
SINGLE:
2021-01-01: 30_000
2022-01-01: 37_000
JOINT:
2021-01-01: 50_000
2022-01-01: 62_000
SEPARATE:
2021-01-01: 25_000
2022-01-01: 31_000
WIDOW:
2021-01-01: 50_000
2022-01-01: 62_000
HEAD_OF_HOUSEHOLD:
2021-01-01: 50_000
2022-01-01: 62_000
metadata:
unit: currency-USD
period: year
reference:
- title: Utah Code §59-10-1044
- title: Utah Code §59-10-1042 (4)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: 2021 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
Original file line number Diff line number Diff line change
Expand Up @@ -5,5 +5,5 @@ metadata:
unit: bool
label: Utah SSBC refundability
reference:
- title: Utah Code §59-10-1044
- title: Utah Code §59-10-1044 (3) (a)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
Original file line number Diff line number Diff line change
@@ -1,6 +1,14 @@
description: This exemption is added to federal standard or itemized deductions for the taxpayer credit.
values:
2021-01-01: 1_750
2022-01-01: 1_802
metadata:
unit: currency-USD
label: Utah taxpayer credit personal exemption
reference:
- title: Utah Code §59-10-1018 (6)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2021050520210505#59-10-1018(6)
- title: Utah Form TC-40 (2021) line 11
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=9


Original file line number Diff line number Diff line change
@@ -1,6 +1,11 @@
description: The Utah taxpayer credit reduces by this rate for each dollar of income above the phase-out threshold.
values:
2022-01-01: 0.013
2021-01-01: 0.013
metadata:
unit: /1
label: Utah taxpayer credit phase-out rate
reference:
- title: Utah Code §59-10-1018 (4)
reference: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2021050520210505#59-10-1018(6)
- title: Utah Form TC-40 (2021) line 19
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10
Original file line number Diff line number Diff line change
@@ -1,35 +1,25 @@
description: The Utah taxpayer credit is phased out for taxpayers with incomes above this threshold.
SINGLE:
2022-01-01:
value: 15_548
reference:
- title: Utah Form TC-40 (2022) line 17
href: https://tax.utah.gov/forms/current/tc-40.pdf
2021-01-01: 15_095
2022-01-01: 15_548
JOINT:
2022-01-01:
value: 31_096
reference:
- title: Utah Form TC-40 (2022) line 17
href: https://tax.utah.gov/forms/current/tc-40.pdf
2021-01-01: 30_190
2022-01-01: 31_096
HEAD_OF_HOUSEHOLD:
2022-01-01:
value: 23_322
reference:
- title: Utah Form TC-40 (2022) line 17
href: https://tax.utah.gov/forms/current/tc-40.pdf
2021-01-01: 22_643
2022-01-01: 23_322
SEPARATE:
2022-01-01:
value: 15_548
reference:
- title: Utah Form TC-40 (2022) line 17
href: https://tax.utah.gov/forms/current/tc-40.pdf
2021-01-01: 15_095
2022-01-01: 15_548
WIDOW:
2022-01-01:
value: 31_096
reference:
- title: Utah Form TC-40 (2022) line 17
href: https://tax.utah.gov/forms/current/tc-40.pdf
2021-01-01: 30_190
2022-01-01: 31_096
metadata:
unit: currency-USD
period: year
label: Utah taxpayer credit phase-out threshold
reference:
- title: Utah Form TC-40 (2022) line 17
href: https://tax.utah.gov/forms/current/tc-40.pdf#page=1
- title: Utah Form TC-40 (2021) line 17
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10
Original file line number Diff line number Diff line change
@@ -1,10 +1,11 @@
description: The maximum taxpayer credit is this percentage of federal deductions plus the personal exemption.
values:
2020-01-01:
value: 0.06
reference:
- title: Utah Code §59-10-1018(6)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2021050520210505#59-10-1018(6)
2020-01-01: 0.06
metadata:
unit: /1
label: Utah taxpayer credit rate
reference:
- title: Utah Code §59-10-1018 (6)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2021050520210505#59-10-1018(6)
- title: Utah Form TC-40 (2021) line 16
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10
Original file line number Diff line number Diff line change
@@ -1,9 +1,11 @@
description: Whether the Utah Social Security Benefits Credit can reduce tax liability below zero.
values:
2022-01-01: false
2021-01-01: false
metadata:
unit: bool
label: Utah taxpayer credit refundability
reference:
- title: Utah Code §59-10-1018(6)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2021050520210505#59-10-1018(6)
- title: Utah Form TC-40 (2021) line 18
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10
22 changes: 12 additions & 10 deletions policyengine_us/parameters/gov/states/ut/tax/income/rate.yaml
Original file line number Diff line number Diff line change
Expand Up @@ -2,19 +2,21 @@ description: Utah main income tax rate.
values:
2008-01-01:
value: 0.05
reference:
- title: Utah Code 59-10-104
href: https://le.utah.gov/xcode/historical.html?date=1/1/2014&oc=/xcode/Title59/Chapter10/C59-10-S104_1800010118000101.html
2018-05-08:
value: 0.0495
reference:
- title: Utah Code 59-10-104
href: https://le.utah.gov/xcode/historical.html?date=5/8/2018&oc=/xcode/Title59/Chapter10/C59-10-S104_2018050820180508.html
2022-01-01:
value: 0.0485
reference:
- title: Utah Code 59-10-104
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.html?v=C59-10-S104_2022050420220504
2023-01-01:
value: 0.0465
metadata:
unit: /1
unit: bool
label: Utah income tax rate
reference:
- title: Utah Code 59-10-104 (2) (b) #2018-01-01
href: https://le.utah.gov/xcode/historical.html?date=1/1/2014&oc=/xcode/Title59/Chapter10/C59-10-S104_1800010118000101.html
- title : Utah Code 59-10-104 (2) (b) #2018-05-08
href: https://le.utah.gov/xcode/historical.html?date=5/8/2018&oc=/xcode/Title59/Chapter10/C59-10-S104_2018050820180508.html
- title: Utah Code 59-10-104 (2) (b) #2022-05-04
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.html?v=C59-10-S104_2022050420220504
- title: 2023 Utah Code 59-10-104 (2) (b) # The rate was changed to 0.0465 in May 2023
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.html?v=C59-10-S104_2022050420220504
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