South Carolina Tuition Tax Credits

[hua7450]

🤖 Generated by Copilot at 57c10f2

Summary

✨📄✅

This pull request adds a new feature to the policy engine for the South Carolina Tuition Tax Credit, which is a state income tax credit for eligible college tuition expenses. It introduces new parameters, variables, and tests for the credit, and updates the changelog entry accordingly. The new files are located in policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/ and policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/.

TaxCreditSC added
Parameters, variables, tests
Winter of coding

Walkthrough

• Add South Carolina Tuition Tax Credit feature (link)
• Create new parameter files for the credit rate, limit, tuition limit, and annual hour requirement, with values and metadata for 2022 (link, link, link, link)
• Create new input variables for the qualified tuition and total hours completed by the tax unit, with metadata and units (link, link)
• Create new output variable for the credit amount, with metadata, units, and formula that uses the parameters and input variables (link)
• Create new test file for the credit variable, with three test cases and expected outputs (link)

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Comparison is base (9058620) 99.11% compared to head (3d28986) 99.11%.
Report is 2 commits behind head on master.

Additional details and impacted files

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+ Hits        33053    33091   +38     
  Misses        263      263           
  Partials       33       33           

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[MaxGhenis]

Where is two in the references? I see spring and fall in one part, plus summer in another

[hua7450]

It's not in the references, two is more like a default value for the maximum number of semesters a student can attend for each year.

[MaxGhenis]

Schools on the semester system can still have three terms, including summer. Schools on the quarter system have four terms. So I think this is policy-specific.

[MaxGhenis]

Doesn't this imply semesters_attended > 0?

Suggested change

	meets_hours_requirement = total_college_hours >= required_hours
	return total_college_hours >= required_hours

[hua7450]

I need this to pass the test case where a student is ineligible for attending 0 semester and have 0 credit.

[MaxGhenis]

How could they have (total_college_hours > 0) & (college_semesters_attended == 0)? Is it that they need to have completed a semester? If so let's rename the variable to college_semesters_completed.

[hua7450]

If a student has 0 credit hour, 0 semester attended/complete, then obviously this student is not eligible for this credit. If I use your code: return total_college_hours >= required_hours
Then required_hours = 15*0 = 0, total_college_hours = 0 which is >= 0, the function returns true. What's why I add the semester's restriction to make sure that such student is ineligible.

[MaxGhenis]

Is the number 2 in the SC legal code or tax form? If not it should not be here.

[MaxGhenis]

How could they have (total_college_hours > 0) & (college_semesters_attended == 0)? Is it that they need to have completed a semester? If so let's rename the variable to college_semesters_completed.

[hua7450]

I may have to create a sc_semesters_hours, according to the tax form instruction,

but the money you spend on summer hours could count into the credit.

[hua7450]

Summer credit hours do not count toward the semester requirement for credit hours.
You may claim tuition paid for non-semester credit hours only if the student is seeking a degree from the school offering the course and if the student graduated from high school before the course began. A student seeking a degree at one college or university may transfer to another college or university in order to seek a degree and qualify at both schools.
The images were broken, here is the link.