Add missing 2021 Utah parameter values

changelog_entry.yaml

@@ -0,0 +1,5 @@
+- bump: minor
+  changes:
+    changed:
+    - Add missing 2021 Utah parameter values.
+    - Utah retirement credit fixed.

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/amount.yaml

@@ -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
+      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

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_agi.yaml

@@ -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
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_child_age.yaml

@@ -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
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/parent_max_earnings.yaml

@@ -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
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/refundable.yaml

@@ -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)
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/earned_income/rate.yaml

@@ -7,3 +7,4 @@ metadata:
   reference:
     - title: Utah Code §59-10-1044
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html
+      # EITC was introduced in 2022

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

@@ -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

policyengine_us/parameters/gov/states/ut/tax/income/credits/nonrefundable/eitc.yaml

@@ -0,0 +1,16 @@
+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 ncreased 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
+      href: https://law.justia.com/codes/utah/2022/title-59/chapter-10/part-10/section-1044/
+
+

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/birth_year.yaml

@@ -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
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/max.yaml

@@ -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
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/rate.yaml

@@ -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
       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
+

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml

@@ -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
       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
+

policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/rate.yaml

@@ -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
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml

@@ -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
       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

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/personal_exemption.yaml

@@ -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: 2021 Utah Individual Income Tax Form
+      href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=9
+
+

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/rate.yaml

@@ -1,6 +1,9 @@
 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: 2021 Utah Individual Income Tax Form
+      href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml

@@ -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: 2021 Utah Individual Income Tax Form
+      href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/rate.yaml

@@ -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: 2021 Utah Individual Income Tax Form
+      href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/refundable.yaml

@@ -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: 2021 Utah Individual Income Tax Form
+      href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=10