Idaho Deduction for dependents 65 or older with developmental disabilities

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Idaho aged and disbaled deduction.

policyengine_us/parameters/gov/states/id/tax/income/credits/aged_or_disabled/age_threshold.yaml

@@ -0,0 +1,16 @@
+description: Idaho limits the aged or disabled credit to filers this age or older.
+values:
+  2002-01-01: 65 
+metadata:
+  reference:
+    - title: Idaho TITLE 63, CHAPTER 30, Section 63-3025D (1)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3025d/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022, Part E
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=15
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3025D (1)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3025d/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=2
+  unit: year
+  label: Idaho development disabilities credit age threshold
+  period: year

policyengine_us/parameters/gov/states/id/tax/income/credits/aged_or_disabled/amount.yaml

@@ -0,0 +1,16 @@
+description: Idaho provides the following aged or disabled credit amount for members of the taxpayer's household.
+values:
+  2002-01-01: 100
+metadata:
+  reference:
+    - title: Idaho TITLE 63, CHAPTER 30, Section 63-3025D (4)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3025d/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022, Part E
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=15
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3025D (1)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3025d/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=2
+  unit: currency-USD
+  label: Idaho aged or disabled credit
+  period: year

policyengine_us/parameters/gov/states/id/tax/income/credits/aged_or_disabled/person_cap.yaml

@@ -0,0 +1,16 @@
+description: Idaho limits the aged or disabled credit to this number of people per filing unit.
+values:
+  2002-01-01: 3
+metadata:
+  reference:
+    - title: Idaho TITLE 63, CHAPTER 30, Section 63-3025D (2)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3025d/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022, Part E
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=15
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3025D (2)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3025d/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=2
+  unit: /1
+  label: Idaho aged or disabled credit maximum household members
+  period: year

policyengine_us/parameters/gov/states/id/tax/income/credits/aged_or_disabled/support_fraction_threshold.yaml

@@ -0,0 +1,16 @@
+description: Idaho limits its aged or disabled credit to family members of filers for whom the filer pays more than this fraction of their care and support costs.
+metadata:
+  unit: /1
+  period: year
+  label: Idaho aged or disabled credit support fraction threshold
+  reference:
+    - title: Idaho TITLE 63, CHAPTER 30, Section 63-3025D (1)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3025d/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022, Part E
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=15
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3025D (1)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3025d/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=2
+values:
+  2002-01-01: 0.5

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

@@ -1,13 +1,19 @@
 description: Idaho provides these refundable tax credits.  
 metadata:
-  unit: variable
-  label: Idaho refundable credits
-  reference:
+  unit: list
+  label: Idaho refundable tax credits
+  reference: 
+    - title: Form 40, Individual Income Tax Return and Instructions 2022, Line 44 # Idaho aged or disabled credit
+      href: https://www.cassia.gov/media/Assessor/Forms/Forms_Property/PTR_Tax%20Form-40.pdf#page=2
     - title: IDAHO STATUTES - TITLE 63 - 067 - SECTION 63-3029L (1) # Idaho Child Tax Credit 
       href: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3029L/
     - title: IDAHO ADMINISTRATIVE CODE || 35.01.01.771 # Idaho grocery credit
       href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=107
+
 values:
+  2002-01-01:
+    - id_aged_or_disabled_credit # Idaho aged or disabled credit
   2021-01-01:
     - id_ctc  # Idaho Child Tax Credit 
     - id_grocery_credit  # Idaho grocery credit
+

policyengine_us/parameters/gov/states/id/tax/income/subtractions/aged_or_disabled/age_threshold.yaml

@@ -0,0 +1,16 @@
+description: Idaho limits the aged or disabled deduction to filers this age or older.
+values:
+  1999-01-01: 65 
+metadata:
+  reference:
+    - title: Idaho Title 63, Chapter 30, Section 63-3022E (1)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022e/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022, Line 15
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=9
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3022E (1)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3022e/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=1
+  unit: year
+  label: Idaho development disabilities deduction age threshold
+  period: year

policyengine_us/parameters/gov/states/id/tax/income/subtractions/aged_or_disabled/amount.yaml

@@ -0,0 +1,16 @@
+description: Idaho provides the following aged or disabled deduction amount for members of the taxpayer's household.
+values:
+  1999-01-01: 1_000
+metadata:
+  reference:
+    - title: Idaho Title 63, Chapter 30, Section 63-3022E (4)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022e/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=9
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3022E (1)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3022e/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=1
+  unit: currency-USD
+  label: Idaho aged or disabled deduction
+  period: year

policyengine_us/parameters/gov/states/id/tax/income/subtractions/aged_or_disabled/person_cap.yaml

@@ -0,0 +1,16 @@
+description: Idaho limits the aged or disabled deduction to this number of people per filing unit.
+values:
+  1999-01-01: 3
+metadata:
+  reference:
+    - title: Idaho Title 63, Chapter 30, Section 63-3022E (2)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022e/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=9
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3022E (2)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3022e/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=1
+  unit: /1
+  label: Idaho aged or disabled deduction maximum household members
+  period: year

policyengine_us/parameters/gov/states/id/tax/income/subtractions/aged_or_disabled/support_fraction_threshold.yaml

@@ -0,0 +1,16 @@
+description: Idaho limits its aged or disabled deduction to family members of filers for whom the filer pays more than this fraction of their care and support costs.
+metadata:
+  unit: /1
+  period: year
+  label: Idaho aged or disabled deduction support fraction threshold
+  reference:
+    - title: Idaho Title 63, Chapter 30, Section 63-3022E (1)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022e/ 
+    - title: Idaho Form 39R, Resident Supplemental Schedule and Instructions 2022
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf#page=9
+    - title: 2021 Idaho Code, Title 63, Chapter 30, Section 63-3022E (1)
+      href: https://law.justia.com/codes/idaho/2021/title-63/chapter-30/section-63-3022e/
+    - title: Form 39R, Resident Supplemental Schedule 2021 approved
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_09-23-2021.pdf#page=1
+values:
+  1999-01-01: 0.5

policyengine_us/parameters/gov/states/id/tax/income/subtractions/subtractions.yaml

@@ -6,6 +6,7 @@ values:
     - taxable_social_security # (5)
     - military_service_income # (4)
     - workers_compensation # (13)
+    - id_aged_or_disabled_deduction #(8)
 
 metadata:
   unit: list

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_aged_or_disabled_credit.yaml

@@ -0,0 +1,79 @@
+- name: One eligible people
+  period: 2023
+  input:
+    people:
+      person1:
+        id_aged_or_disabled_credit_eligible_person: true
+      person2:
+        id_aged_or_disabled_credit_eligible_person: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: ID
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        id_receives_aged_or_disabled_credit: true
+  output:  
+    id_aged_or_disabled_credit: 100
+
+- name: No eligible people as eligible person is false
+  period: 2023
+  input:
+    people:
+      person1:
+        id_aged_or_disabled_credit_eligible_person: false
+      person2:
+        id_aged_or_disabled_credit_eligible_person: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: ID
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        id_receives_aged_or_disabled_credit: true
+  output:  
+    id_aged_or_disabled_credit: 0
+
+- name: No eligible people as receiving deduction
+  period: 2023
+  input:
+    people:
+      person1:
+        id_aged_or_disabled_credit_eligible_person: true
+      person2:
+        id_aged_or_disabled_credit_eligible_person: false
+    households:
+      household:
+        members: [person1, person2]
+        state_code: ID
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        id_receives_aged_or_disabled_credit: false
+  output:  
+    id_aged_or_disabled_credit: 0
+
+- name: Four eligible people - capped at 3
+  period: 2023
+  input:
+    people:
+      person1:
+        id_aged_or_disabled_credit_eligible_person: true
+      person2:
+        id_aged_or_disabled_credit_eligible_person: true
+      person3:
+        id_aged_or_disabled_credit_eligible_person: true
+      person4:
+        id_aged_or_disabled_credit_eligible_person: true
+    households:
+      household:
+        members: [person1, person2, person3, person4]
+        state_code: ID
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3, person4]
+        id_receives_aged_or_disabled_credit: true
+  output:  
+    id_aged_or_disabled_credit: 300