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Montana 2023 income tax rebate (#5356)
* Montana 2023 income tax rebate Fixes #5338 * format * note * format
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- bump: minor | ||
changes: | ||
added: | ||
- Montana 2023 income tax rebate. |
5 changes: 4 additions & 1 deletion
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policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml
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21 changes: 21 additions & 0 deletions
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policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml
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description: Montana provides the following income tax rebate amount, based on filing status. | ||
metadata: | ||
period: year | ||
unit: currency-USD | ||
label: Montana income tax rebate amount | ||
reference: | ||
- title: Montana Code Annotated 2023, Title 15, Chapter 30, Part 21, Section 15-30-2191 (b) | ||
href: https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0910/0150-0300-0210-0910.html | ||
breakdown: | ||
- filing_status | ||
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SINGLE: | ||
2023-01-01: 1_250 | ||
HEAD_OF_HOUSEHOLD: | ||
2023-01-01: 1_250 | ||
JOINT: | ||
2023-01-01: 2_500 | ||
SURVIVING_SPOUSE: | ||
2023-01-01: 2_500 | ||
SEPARATE: | ||
2023-01-01: 1_250 |
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...s/tests/policy/baseline/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.yaml
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- name: Single filer | ||
period: 2023 | ||
input: | ||
filing_status: SINGLE | ||
state_code: MT | ||
output: | ||
mt_income_tax_rebate: 1_250 | ||
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- name: Joint filers | ||
period: 2023 | ||
input: | ||
filing_status: JOINT | ||
state_code: MT | ||
output: | ||
mt_income_tax_rebate: 2_500 | ||
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- name: Not in Montana | ||
period: 2023 | ||
input: | ||
filing_status: JOINT | ||
state_code: AR | ||
output: | ||
mt_income_tax_rebate: 0 |
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policyengine_us/variables/gov/states/mt/tax/income/credits/mt_income_tax_rebate.py
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from policyengine_us.model_api import * | ||
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class mt_income_tax_rebate(Variable): | ||
value_type = float | ||
entity = TaxUnit | ||
label = "Montana 2023 income tax rebate" | ||
unit = USD | ||
definition_period = YEAR | ||
reference = "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0910/0150-0300-0210-0910.html" | ||
defined_for = StateCode.MT | ||
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# The rebate is based on 2021 income tax liability, but provided in 2023 | ||
# we assume that the tax liability does not change between 2021 and 2023 | ||
def formula(tax_unit, period, parameters): | ||
p = parameters(period).gov.states.mt.tax.income.credits.rebate | ||
filing_status = tax_unit("filing_status", period) | ||
return p.amount[filing_status] |