diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/age.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/age.yaml deleted file mode 100644 index 989a00bb159..00000000000 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/age.yaml +++ /dev/null @@ -1,14 +0,0 @@ -description: Vermont provides elderly or permanently and totally disabled tax credit to filters at or above this age. -values: - 2022-01-01: 65 -metadata: - unit: year - period: year - label: Vermont elderly or permanently and totally disabled tax credit age eligibility - reference: - - title: Vermont - Department of Taxes - Tax Credits and Adjustments for Individuals - Elderly or Permanently Totally Disabled Tax Credit - href: https://tax.vermont.gov/individuals/personal-income-tax/tax-credits - - title: 2022 Schedule R (Form 1040) - Credit for the Elderly or the Disabled - href: https://www.irs.gov/pub/irs-access/f1040sr_accessible.pdf#page=1 - - title: U.S. Code, Title 26, Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart A, § 22 - Credit for the elderly and the permanently and totally disabled LII - href: https://www.law.cornell.edu/uscode/text/26/22 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml deleted file mode 100644 index e86aa234adf..00000000000 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/agi_limit.yaml +++ /dev/null @@ -1,22 +0,0 @@ -description: Vermont limits its elderly or permanently and totally disabled tax credit to filers with adjusted gross income below this amount, based on filing status. -single: - values: - 2022-01-01: 17_500 -separate: - values: - 2022-01-01: 12_500 -joint_one_qualified: - values: - 2022-01-01: 20_000 -joint_two_qualified: - values: - 2022-01-01: 25_000 -metadata: - unit: year - period: year - label: Vermont elderly or permanently and totally disabled tax credit agi limits - reference: - - title: Vermont - Department of Taxes - Tax Credits and Adjustments for Individuals - Elderly or Permanently Totally Disabled Tax Credit - href: https://tax.vermont.gov/individuals/personal-income-tax/tax-credits - - title: IRS - Publication 524 (2022), Credit for the Elderly or the Disabled - Income Limits - href: https://www.irs.gov/publications/p524#en_US_2014_publink100038670 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/income_limit.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/income_limit.yaml deleted file mode 100644 index 544e408ca0e..00000000000 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/eligibility/income_limit.yaml +++ /dev/null @@ -1,22 +0,0 @@ -description: Vermont limits its elderly or permanently and totally disabled tax credit to filers with other nontaxable income below this amount, based on filing status. -single: - values: - 2022-01-01: 5_000 -separate: - values: - 2022-01-01: 3_750 -joint_one_qualified: - values: - 2022-01-01: 5_000 -joint_two_qualified: - values: - 2022-01-01: 7_500 -metadata: - unit: year - period: year - label: Vermont elderly or permanently and totally disabled tax credit nontaxable income limits - reference: - - title: Vermont - Department of Taxes - Tax Credits and Adjustments for Individuals - Elderly or Permanently Totally Disabled Tax Credit - href: https://tax.vermont.gov/individuals/personal-income-tax/tax-credits - - title: IRS - Publication 524 (2022), Credit for the Elderly or the Disabled - Income Limits - href: https://www.irs.gov/publications/p524#en_US_2014_publink100038670 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/match.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/match.yaml deleted file mode 100644 index d361e9e69da..00000000000 --- a/policyengine_us/parameters/gov/states/vt/tax/income/agi/exclusions/elderly_or_disabled/match.yaml +++ /dev/null @@ -1,10 +0,0 @@ -description: Vermont matches this fraction of the federal credit for elderly or the disabled. -values: - 2022-01-01: 0.24 -metadata: - unit: /1 - period: year - label: Vermont elderly or the disabled tax credit match - reference: - - title: Vermont - Department of Taxes - Tax Credits and Adjustments for Individuals - Elderly or Permanently Totally Disabled Tax Credit - href: https://tax.vermont.gov/individuals/personal-income-tax/tax-credits diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/elderly_or_disabled/match.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/elderly_or_disabled/match.yaml new file mode 100644 index 00000000000..8310e1f5487 --- /dev/null +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/elderly_or_disabled/match.yaml @@ -0,0 +1,14 @@ +description: Vermont matches this fraction of the federal credit for elderly or the disabled. +values: + 2021-01-01: 0.24 +metadata: + unit: /1 + period: year + label: Vermont elderly or the disabled tax credit match + reference: + - title: 32 V.S.A. §5822. Tax on income of individuals, estates, and trusts (d)(1) + href: https://legislature.vermont.gov/statutes/section/32/151/05828b + - title: 2022 Schedule IN-119 Vermont Tax Adjustments and Nonrefundable Credits + href: https://tax.vermont.gov/sites/tax/files/documents/IN-119-2022.pdf#page=1 + - title: 2021 Schedule IN-119 Vermont Tax Adjustments and Nonrefundable Credits + href: https://tax.vermont.gov/sites/tax/files/documents/IN-119-2021.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/non_refundable.yaml new file mode 100644 index 00000000000..cf56fe38376 --- /dev/null +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/non_refundable.yaml @@ -0,0 +1,10 @@ +description: Vermont non-refundable tax credits. +metadata: + unit: list + label: Vermont non-refundable tax credits + reference: + - title: 2022 Schedule IN-119 Vermont Tax Adjustments and Nonrefundable Credits + href: https://tax.vermont.gov/sites/tax/files/documents/IN-119-2022.pdf +values: + 2021-01-01: + - vt_elderly_or_disabled_credit diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/agi/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/agi/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion.yaml deleted file mode 100644 index 27a310b467b..00000000000 --- a/policyengine_us/tests/policy/baseline/gov/states/vt/agi/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion.yaml +++ /dev/null @@ -1,17 +0,0 @@ -- name: Vermont elderly or disabled credit exclusion for eligible filer - period: 2022 - input: - vt_elderly_or_disabled_credit_exclusion_eligible: true - elderly_disabled_credit: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion: 240 # 1000*0.24 - -- name: Vermont elderly or disabled credit exclusion for ineligible filer - period: 2022 - input: - vt_elderly_or_disabled_credit_exclusion_eligible: false - elderly_disabled_credit: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/agi/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/agi/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion_eligible.yaml deleted file mode 100644 index 7fa1cdab942..00000000000 --- a/policyengine_us/tests/policy/baseline/gov/states/vt/agi/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion_eligible.yaml +++ /dev/null @@ -1,325 +0,0 @@ -- name: Vermont elderly or disabled exclusion if filing SINGLE, age or disability ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: false - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head] - filing_status: SINGLE - vt_agi: 17_000 # <$17_500 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing SINGLE, agi ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head] - filing_status: SINGLE - vt_agi: 30_000 # >$17_500 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing SINGLE, social security or pension ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 2_500 - taxable_pension_income: 100 - total_disability_payments: 1_000 # total = 3000-1000+2500-100+1000 = 5400 > $5000 - tax_unit: - members: [head] - filing_status: SINGLE - vt_agi: 17_000 # <$17_500 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing SINGLE eligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 # total = 3000-1000+500-100+1000 = 3400 < $5000 - tax_unit: - members: [head] - filing_status: SINGLE - vt_agi: 10_000 # <$17_500 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: true - -- name: Vermont elderly or disabled exclusion if filing SEPERATE, agi ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 # total = 3000-1000+500-100+1000 = 3400 < $3750 - tax_unit: - members: [head] - filing_status: SEPARATE - vt_agi: 17_000 # >$12_500 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing SEPERATE, social security or pension ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 5_000 - taxable_pension_income: 100 - total_disability_payments: 1_000 # total = 3000-1000+5000-100+1000 = 7900 > $3750 - tax_unit: - members: [head] - filing_status: SEPARATE - vt_agi: 12_000 # <$12_500 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing SEPERATE eligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 # total = 3000-1000+500-100+1000 = 3400 < $3750 - tax_unit: - members: [head] - filing_status: SEPARATE - vt_agi: 12_000 # <$12_500 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: true - -- name: Vermont elderly or disabled exclusion if filing JOINT and only one spouse qualifies, age or disability ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: false - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 100 - spouse: - qualifies_for_elderly_or_disabled_credit: false - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 17_000 # <$20,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(100+1000) = 3900 < $5,000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing JOINT and only one spouse qualifies, agi ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 100 - spouse: - qualifies_for_elderly_or_disabled_credit: false - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 27_000 # >$20,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(100+1000) = 3900 < $5,000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing JOINT and only one spouse qualifies, social security or pension ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 3_000 - spouse: - qualifies_for_elderly_or_disabled_credit: false - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 17_000 # <$20,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(3000+1000) = 6800 > $5,000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - - -- name: Vermont elderly or disabled exclusion if filing JOINT and only one spouse qualifies eligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 100 - spouse: - qualifies_for_elderly_or_disabled_credit: false - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 17_000 # <$20,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(100+1000) = 3900 < $5,000 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: true - -- name: Vermont elderly or disabled exclusion if filing JOINT and both spouses qualify, social security or pension ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 5_000 - spouse: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 22_000 # <$25,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(5000+1000) = 8800 > $7500 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing JOINT and both spouses qualify, agi ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 3_000 - spouse: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 32_000 #>$25,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(3000+1000) = 6800 < $7500 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing JOINT and both spouses qualify, age or disablity ineligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 3_000 - spouse: - qualifies_for_elderly_or_disabled_credit: false - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 22_000 # <$25,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(3000+1000) = 6800 < $7500 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: false - -- name: Vermont elderly or disabled exclusion if filing JOINT and both spouses qualify eligible. - period: 2022 - input: - people: - head: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 3_000 - spouse: - qualifies_for_elderly_or_disabled_credit: true - pension_income: 500 - taxable_pension_income: 100 - total_disability_payments: 1_000 - tax_unit: - members: [head, spouse] - filing_status: JOINT - vt_agi: 22_000 # <$25,000 - tax_unit_social_security: 3_000 - tax_unit_taxable_social_security: 1_000 # total = (500+500-100-100)+3000-1000+(3000+1000) = 6800 < $7500 - state_code: VT - output: - vt_elderly_or_disabled_credit_exclusion_eligible: true diff --git a/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/elderly_or_disabled/vt_elderly_or_disabled_credit_exclusion.yaml b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/elderly_or_disabled/vt_elderly_or_disabled_credit_exclusion.yaml new file mode 100644 index 00000000000..e246df67837 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/vt/tax/income/credits/elderly_or_disabled/vt_elderly_or_disabled_credit_exclusion.yaml @@ -0,0 +1,7 @@ +- name: Vermont elderly or disabled credit amount + period: 2021 + input: + elderly_disabled_credit: 1_000 + state_code: VT + output: + vt_elderly_or_disabled_credit: 240 # 1000*0.24 diff --git a/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion_eligible.py b/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion_eligible.py deleted file mode 100644 index 718838d115a..00000000000 --- a/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion_eligible.py +++ /dev/null @@ -1,110 +0,0 @@ -from policyengine_us.model_api import * - - -class vt_elderly_or_disabled_credit_exclusion_eligible(Variable): - value_type = float - entity = TaxUnit - label = "Eligible for Vermont elderly or disabled credit" - definition_period = YEAR - defined_for = StateCode.VT - - def formula(tax_unit, period, parameters): - p = parameters( - period - ).gov.states.vt.tax.income.agi.exclusions.elderly_or_disabled.eligibility - - # filing status - filing_status = tax_unit("filing_status", period) - - person = tax_unit.members - qualifies_for_elderly_or_disabled_credit = person( - "qualifies_for_elderly_or_disabled_credit", period - ) - num_qualifying_individuals = tax_unit.sum( - qualifies_for_elderly_or_disabled_credit - ) - - # agi eligibility - agi_limit = select( - [ - filing_status - == filing_status.possible_values.JOINT - & num_qualifying_individuals - == 1, - filing_status - == filing_status.possible_values.JOINT - & num_qualifying_individuals - == 2, - filing_status == filing_status.possible_values.SEPARATE, - filing_status == filing_status.possible_values.SINGLE, - True, - ], - [ - p.agi_limit.joint_one_qualified, - p.agi_limit.joint_two_qualified, - p.agi_limit.separate, - p.agi_limit.single, - 0, - ], - ) - agi_eligible = tax_unit("vt_agi", period) < agi_limit - - # the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income eligibility - # 1. nontaxable social security - total_social_security = tax_unit("tax_unit_social_security", period) - taxable_social_security = tax_unit( - "tax_unit_taxable_social_security", period - ) - non_taxable_social_security = ( - total_social_security - taxable_social_security - ) - # 2. nontaxable pension(s) and annuities - total_pensions_and_annuities = add( - tax_unit, period, ["pension_income"] - ) - taxable_pensions_and_annuities = add( - tax_unit, period, ["taxable_pension_income"] - ) - non_taxable_pensions_and_annuities = ( - total_pensions_and_annuities - taxable_pensions_and_annuities - ) - # 3. disability income - disability_income = add( - tax_unit, period, ["total_disability_payments"] - ) - - total_income = ( - non_taxable_social_security - + non_taxable_pensions_and_annuities - + disability_income - ) - - income_limit = select( - [ - filing_status - == filing_status.possible_values.JOINT - & num_qualifying_individuals - == 1, - filing_status - == filing_status.possible_values.JOINT - & num_qualifying_individuals - == 2, - filing_status == filing_status.possible_values.SEPARATE, - filing_status == filing_status.possible_values.SINGLE, - True, - ], - [ - p.income_limit.joint_one_qualified, - p.income_limit.joint_two_qualified, - p.income_limit.separate, - p.income_limit.single, - 0, - ], - ) - nontaxable_income_eligible = total_income < income_limit - - return ( - (num_qualifying_individuals > 0) - & agi_eligible - & nontaxable_income_eligible - ) diff --git a/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion.py b/policyengine_us/variables/gov/states/vt/tax/income/credits/elderly_or_disabled/vt_elderly_or_disabled_credit.py similarity index 72% rename from policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion.py rename to policyengine_us/variables/gov/states/vt/tax/income/credits/elderly_or_disabled/vt_elderly_or_disabled_credit.py index 7a5502e9c1e..356de7b2a13 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/adjusted_gross_income/subtractions/vt_elderly_or_disabled_exclusion/vt_elderly_or_disabled_credit_exclusion.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/credits/elderly_or_disabled/vt_elderly_or_disabled_credit.py @@ -1,7 +1,7 @@ from policyengine_us.model_api import * -class vt_elderly_or_disabled_credit_exclusion(Variable): +class vt_elderly_or_disabled_credit(Variable): value_type = float entity = TaxUnit definition_period = YEAR @@ -11,10 +11,10 @@ class vt_elderly_or_disabled_credit_exclusion(Variable): reference = ( "https://tax.vermont.gov/individuals/personal-income-tax/tax-credits" ) - defined_for = "vt_elderly_or_disabled_credit_exclusion_eligible" + defined_for = StateCode.VT def formula(tax_unit, period, parameters): p = parameters( period - ).gov.states.vt.tax.income.agi.exclusions.elderly_or_disabled + ).gov.states.vt.tax.income.credits.elderly_or_disabled return p.match * tax_unit("elderly_disabled_credit", period) diff --git a/policyengine_us/variables/gov/states/vt/tax/income/vt_non_refundable_credits.py b/policyengine_us/variables/gov/states/vt/tax/income/vt_non_refundable_credits.py index 432c87affc2..d6d5ba3eadb 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/vt_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/vt_non_refundable_credits.py @@ -8,3 +8,5 @@ class vt_non_refundable_credits(Variable): unit = USD definition_period = YEAR defined_for = StateCode.VT + + adds = "gov.states.vt.tax.income.credits.non_refundable"