pull upstream chnages

CHANGELOG.md

@@ -5,6 +5,30 @@ 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
+
+- Colorado income tax model formatting.
+
+## [0.470.0] - 2023-09-19 14:45:39
+
+### Added
+
+- Kentucky family size tax credit.
+
 ## [0.469.0] - 2023-09-15 19:38:29
 
 ### Added
@@ -5303,6 +5327,10 @@ 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
 [0.468.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.467.0...0.468.0
 [0.467.0]: https://github.com/PolicyEngine/policyengine-us/compare/0.466.1...0.467.0

changelog.yaml

@@ -4471,3 +4471,24 @@
     added:
     - Child Health Plan Plus
   date: 2023-09-15 19:38:29
+- bump: minor
+  changes:
+    added:
+    - Kentucky family size tax credit.
+  date: 2023-09-19 14:45:39
+- bump: patch
+  changes:
+    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

policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/README.md

@@ -0,0 +1 @@
+# Child and Dependent Care Credit

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

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

policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/low_income/child_age_threshold.yaml

@@ -8,7 +8,7 @@ metadata:
     - title: 2022 Colorado Individual Income Tax Filing Guide, page 46, Eligible, 4, b
       href: https://tax.colorado.gov/sites/tax/files/documents/DR_0104_Book_2022.pdf#page=46 
     - title: 2021 Colorado Individual Income Tax Filing Guide, page 44, Eligible, 4, b
-      href: https://tax.colorado.gov/sites/tax/files/documents/DR_0104_Book_2022.pdf#page=44  
+      href: https://tax.colorado.gov/sites/tax/files/documents/DR0104Book_2021_V3.pdf#page=44
 
   unit: year
   period: year

policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/low_income/federal_agi_threshold.yaml

@@ -5,10 +5,10 @@ metadata:
   reference:
     - title: 39-22-119.5. Child care expenses tax credit - legislative declaration - definitions. (3)(a)(I)
       href: https://law.justia.com/codes/colorado/2022/title-39/article-22/part-1/section-39-22-119-5/
-    - title: 2022 Colorado Individual Income Tax Filing Guide, page 46, Eligible, 4, b
+    - title: 2022 Colorado Individual Income Tax Filing Guide, Eligible, 4, b
       href: https://tax.colorado.gov/sites/tax/files/documents/DR_0104_Book_2022.pdf#page=46 
-    - title: 2021 Colorado Individual Income Tax Filing Guide, page 44, Eligible, 4, b
-      href: https://tax.colorado.gov/sites/tax/files/documents/DR_0104_Book_2022.pdf#page=44  
+    - title: 2021 Colorado Individual Income Tax Filing Guide, Eligible, 4, b
+      href: https://tax.colorado.gov/sites/tax/files/documents/DR0104Book_2021_V3.pdf#page=44 
 
   unit: currency-USD
   period: year

policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/age_limit.yaml

@@ -1,6 +1,5 @@
 description: Colorado provides the Income Qualified Senior Housing Tax Credit for filers' at or above this age threshold.
 values:
-  2021-01-01: 0
   2022-01-01: 65
 metadata:
   unit: year

policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/income_threshold.yaml

@@ -11,6 +11,4 @@ metadata:
       href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-5-special-rules/section-39-22-544-credit-against-tax-qualifying-seniors-creation-legislative-declaration-definitions
 
 values:
-  2021-01-01: 0
   2022-01-01: 75_000
-

policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/amount.yaml

@@ -14,17 +14,12 @@ metadata:
     - filing_status
 
 SINGLE:
-  2021-01-01: 0
   2022-01-01: 10
 HEAD_OF_HOUSEHOLD:
-  2021-01-01: 0
   2022-01-01: 10
 JOINT:
-  2021-01-01: 0
   2022-01-01: 10
 WIDOW:
-  2021-01-01: 0
   2022-01-01: 10
 SEPARATE:
-  2021-01-01: 0
   2022-01-01: 5 

policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/increment.yaml

@@ -11,5 +11,4 @@ metadata:
     - title: C.R.S. 39-22-544 (4)
       href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=36044aec-3814-40aa-973a-a3c829f9fd0b&action=pawlinkdoc&pdcomponentid=&pddocfullpath=%2fshared%2fdocument%2fstatutes-legislation%2furn%3acontentItem%3a6633-05N3-GXF6-81C6-00008-00&pdtocnodeidentifier=ABPAACAACAABAAGACL&config=014FJAAyNGJkY2Y4Zi1mNjgyLTRkN2YtYmE4OS03NTYzNzYzOTg0OGEKAFBvZENhdGFsb2d592qv2Kywlf8caKqYROP5&ecomp=k2vckkk&prid=0823b89b-e2f2-4942-affb-ba0d59f746b8
 values:
-  2021-01-01: 0
   2022-01-01: 500

policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/max_amount.yaml

@@ -14,17 +14,12 @@ metadata:
       href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=36044aec-3814-40aa-973a-a3c829f9fd0b&action=pawlinkdoc&pdcomponentid=&pddocfullpath=%2fshared%2fdocument%2fstatutes-legislation%2furn%3acontentItem%3a6633-05N3-GXF6-81C6-00008-00&pdtocnodeidentifier=ABPAACAACAABAAGACL&config=014FJAAyNGJkY2Y4Zi1mNjgyLTRkN2YtYmE4OS03NTYzNzYzOTg0OGEKAFBvZENhdGFsb2d592qv2Kywlf8caKqYROP5&ecomp=k2vckkk&prid=0823b89b-e2f2-4942-affb-ba0d59f746b8
 
 SINGLE:
-  2021-01-01: 0
   2022-01-01: 1_000
 HEAD_OF_HOUSEHOLD:
-  2021-01-01: 0
   2022-01-01: 1_000
 JOINT:
-  2021-01-01: 0
   2022-01-01: 1_000
 WIDOW:
-  2021-01-01: 0
   2022-01-01: 1_000
 SEPARATE:
-  2021-01-01: 0
   2022-01-01: 500 

policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/reduction/start.yaml

@@ -11,5 +11,4 @@ metadata:
     - title: C.R.S. 39-22-544 (4)
       href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=36044aec-3814-40aa-973a-a3c829f9fd0b&action=pawlinkdoc&pdcomponentid=&pddocfullpath=%2fshared%2fdocument%2fstatutes-legislation%2furn%3acontentItem%3a6633-05N3-GXF6-81C6-00008-00&pdtocnodeidentifier=ABPAACAACAABAAGACL&config=014FJAAyNGJkY2Y4Zi1mNjgyLTRkN2YtYmE4OS03NTYzNzYzOTg0OGEKAFBvZENhdGFsb2d592qv2Kywlf8caKqYROP5&ecomp=k2vckkk&prid=0823b89b-e2f2-4942-affb-ba0d59f746b8
 values:
-  2021-01-01: 0
   2022-01-01: 25_499

policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml

@@ -2,8 +2,16 @@ description: Colorado refundable tax credits.
 metadata:
   unit: list
   label: Colorado refundable credits
+
 values:
   2021-01-01:
+    - co_ctc
+    - co_cdcc
+    - co_low_income_cdcc
+    - co_eitc
+    - co_sales_tax_refund
+
+  2022-01-01:
     - co_ctc
     - co_cdcc
     - co_low_income_cdcc

policyengine_us/parameters/gov/states/co/tax/income/rate.yaml

@@ -9,9 +9,12 @@ metadata:
     - title: Colorado Constitution, Article 10, Taxpayer's Bill of Rights (TABOR)
       href: https://law.justia.com/constitution/colorado/cnart10.html
     - title: Colorado Proposition 121, passed by the electorate in November 2022
-      href: https://leg.colorado.gov/sites/default/files/initiative%2520referendum_proposition%20121%20final%20lc%20packet.pdf
-    - title: Colorado Individual Income Tax Form 104 for tax year YR
-      href: https://tax.colorado.gov/sites/tax/files/DR0104Book_20YR.pdf
+      href: https://leg.colorado.gov/sites/default/files/initiative%2520referendum_proposition%20121%20final%20lc%20packet.pdf#page=1
+    - title: 2022 Colorado Individual Income Tax Filing Guide
+      href: https://tax.colorado.gov/sites/tax/files/documents/DR_0104_Book_2022.pdf#page=19
+    - title: 2021 Colorado Individual Income Tax Filing Guide
+      href: https://tax.colorado.gov/sites/tax/files/documents/DR0104Book_2021_V3.pdf#page=6
+
 values:
   1987-01-01: 0.05    # form rate determined by Legislation
   1999-01-01: 0.0475  # form rate determined by Legislation

policyengine_us/parameters/gov/states/co/tax/income/subtractions/charitable_contribution/adjustment.yaml

@@ -5,7 +5,7 @@ values:
 metadata:
   unit: currency-USD
   period: year
-  label: Colorado charitable contributions subtraction adjustemt
+  label: Colorado charitable contributions subtraction adjustment
   reference:
     - title: 2022 Colorado Individual Tax Filing Guide 104 Book 
       href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=12

policyengine_us/parameters/gov/states/co/tax/income/subtractions/collegeinvest_contribution/max_amount.yaml

@@ -11,17 +11,17 @@ metadata:
       href: https://law.justia.com/codes/colorado/2022/title-39/article-22/part-1/section-39-22-104/
 
 HEAD_OF_HOUSEHOLD:
-  2021-01-01: 0
+  2021-01-01: .inf
   2022-01-01: 20_000
 JOINT:
-  2021-01-01: 0
+  2021-01-01: .inf
   2022-01-01: 30_000
 SEPARATE:
-  2021-01-01: 0
+  2021-01-01: .inf
   2022-01-01: 20_000
 SINGLE:
-  2021-01-01: 0
+  2021-01-01: .inf
   2022-01-01: 20_000
 WIDOW:
-  2021-01-01: 0
+  2021-01-01: .inf
   2022-01-01: 20_000

policyengine_us/parameters/gov/states/ky/tax/income/credits/family_size/family_size_cap.yaml

@@ -0,0 +1,12 @@
+description: Kentucky caps the family size at this number when calculating the poverty threshold for the family size tax credit.
+values:
+  2005-01-01: 4
+metadata:
+  label: Kentucky family size tax credit family size cap
+  period: year
+  unit: people
+  reference:
+    - title: Kentucky 141.066, (1) (e) (4)
+      href: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49188 
+    - title: 2022 Kentucky individual tax credit schedule, ITC
+      href: https://revenue.ky.gov/Forms/Schedule%20ITC%202022.pdf#page=2

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

@@ -0,0 +1,57 @@
+description: Kentucky provides a credit for a fraction of tax liability, based on modified gross income as a percent of a modified poverty line.
+metadata:
+  type: single_amount
+  threshold_unit: /1
+  amount_unit: /1
+  label: Kentucky family size tax credit rate
+  reference:
+    - title: Kentucky 141.066, (3)
+      href: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49188 
+    - title: 2022 Kentucky individual tax credit schedule, ITC
+      href: https://revenue.ky.gov/Forms/Schedule%20ITC%202022.pdf#page=2
+
+brackets:
+  - threshold:
+      2005-01-01: -.inf
+    amount:
+      2005-01-01: 1
+  - threshold:
+      2005-01-01: 1
+    amount:
+      2005-01-01: 0.9
+  - threshold:
+      2005-01-01: 1.04
+    amount:
+      2005-01-01: 0.8
+  - threshold:
+      2005-01-01: 1.08
+    amount:
+      2005-01-01: 0.7
+  - threshold:
+      2005-01-01: 1.12
+    amount:
+      2005-01-01: 0.6
+  - threshold:
+      2005-01-01: 1.16
+    amount:
+      2005-01-01: 0.5
+  - threshold:
+      2005-01-01: 1.2
+    amount:
+      2005-01-01: 0.4
+  - threshold:
+      2005-01-01: 1.24
+    amount:
+      2005-01-01: 0.3
+  - threshold:
+      2005-01-01: 1.27
+    amount:
+      2005-01-01: 0.2
+  - threshold:
+      2005-01-01: 1.3
+    amount:
+      2005-01-01: 0.1
+  - threshold:
+      2005-01-01: 1.33
+    amount:
+      2005-01-01: 0

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

@@ -0,0 +1,7 @@
+description: Kentucky non-refundable tax credits.
+metadata:
+  unit: list
+  label: Kentucky non-refundable credits
+values:
+  2021-01-01:
+    - ky_family_size_tax_credit

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

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/cdcc/co_cdcc.yaml

@@ -58,7 +58,6 @@
     tax_units:
       tax_unit:
         members: [person1, person2, person3]
-        income_tax_before_credits: 0
         capped_cdcc: 0
         tax_unit_childcare_expenses: 8_000
     households:
@@ -84,7 +83,6 @@
     tax_units:
       tax_unit:
         members: [person1, person2, person3]
-        income_tax_before_credits: 0
         capped_cdcc: 0
         tax_unit_childcare_expenses: 3_000
     households:

policyengine_us/tests/policy/baseline/gov/states/ky/tax/income/credits/family_size_tax_credit/ky_family_size_tax_credit.yaml

@@ -0,0 +1,17 @@
+- name: 20% rate
+  period: 2023
+  input: 
+    state_code: KY
+    ky_family_size_tax_credit_rate: 0.2
+    ky_income_tax_before_non_refundable_credits: 1_000
+  output:
+    ky_family_size_tax_credit: 200
+
+- name: 0% rate
+  period: 2023
+  input: 
+    state_code: KY
+    ky_family_size_tax_credit_rate: 0
+    ky_income_tax_before_non_refundable_credits: 1_000
+  output:
+    ky_family_size_tax_credit: 0