Arizona one time Families Tax rebate

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+      - Arizona one-time families tax rebate.

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

@@ -3,6 +3,13 @@ values:
   2019-01-01:
     - az_dependent_tax_credit
     - az_family_tax_credit
+  2023-01-01:
+    - az_one_time_families_tax_rebates 
+    - az_dependent_tax_credit
+    - az_family_tax_credit
+  2024-01-01:
+    - az_dependent_tax_credit
+    - az_family_tax_credit
 metadata:
   unit: list
   period: year
@@ -14,4 +21,5 @@ metadata:
     href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=23
   - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet, Page 21 & 12
     href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
-
+  - title: Arizona Families Tax Rebate
+    href: https://211arizona.org/wp-content/uploads/2023/11/Arizona-Families-Tax-Rebate.pdf#page=1

policyengine_us/parameters/gov/states/az/tax/income/rebates/amount.yaml

@@ -0,0 +1,26 @@
+description: Arizona provides the following Family Tax Rebate for each eligible child, on their age.   
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arizona one-time families tax rebate amount
+  type: single_amount
+  threshold_unit: year
+  amount_unit: currency-USD
+  reference:
+  - title: Arizona Families Tax Rebate
+    href: https://211arizona.org/wp-content/uploads/2023/11/Arizona-Families-Tax-Rebate.pdf#page=1
+  - title: Arizona SENATE BILL 1734, Section 3(A)
+    href: https://www.azleg.gov/legtext/56leg/1R/bills/SB1734S.pdf#page=3 
+  - title: ARIZONA STATE SENATE Fifty-Sixth Legislature, First Regular Session, General Welfare Income Tax Rebate, 2
+    href: https://www.azleg.gov/legtext/56leg/1R/summary/S.1734APPROP_ASPASSEDCOW.DOCX.htm
+# Use a scale parameter with two brackets: $250 for under 17, $150 for 17 and older.
+brackets:
+  - threshold:
+      2023-01-01: 0
+    amount:
+      2023-01-01: 250 
+  - threshold:
+      2023-01-01: 17
+    amount:
+      2023-01-01: 100

policyengine_us/parameters/gov/states/az/tax/income/rebates/cap.yaml

@@ -0,0 +1,14 @@
+description: Arizona caps its one-time Families Tax Rebate at this amount.
+metadata:
+  period: year
+  unit: currency-USD
+  label: Arizona one-time families tax rebate cap
+  reference:
+  - title: Arizona Families Tax Rebate
+    href: https://211arizona.org/wp-content/uploads/2023/11/Arizona-Families-Tax-Rebate.pdf#page=1
+  - title: Arizona SENATE BILL 1734, Section 3(A)
+    href: https://www.azleg.gov/legtext/56leg/1R/bills/SB1734S.pdf#page=3 
+  - title: ARIZONA STATE SENATE Fifty-Sixth Legislature, First Regular Session, General Welfare Income Tax Rebate, 2
+    href: https://www.azleg.gov/legtext/56leg/1R/summary/S.1734APPROP_ASPASSEDCOW.DOCX.htm
+values:
+    2023-01-01: 750 

policyengine_us/parameters/gov/states/az/tax/income/rebates/dependent_cap.yaml

@@ -0,0 +1,14 @@
+description: Arizona limits the number of eligible children to the following umber under the Families Tax Rebate. 
+metadata:
+  period: year
+  unit: person
+  label: Arizona one-time families tax rebate dependent cap
+  reference:
+  - title: Arizona Families Tax Rebate
+    href: https://211arizona.org/wp-content/uploads/2023/11/Arizona-Families-Tax-Rebate.pdf#page=1
+  - title: Arizona SENATE BILL 1734, Section 3(A)
+    href: https://www.azleg.gov/legtext/56leg/1R/bills/SB1734S.pdf#page=3 
+  - title: ARIZONA STATE SENATE Fifty-Sixth Legislature, First Regular Session, General Welfare Income Tax Rebate, 2
+    href: https://www.azleg.gov/legtext/56leg/1R/summary/S.1734APPROP_ASPASSEDCOW.DOCX.htm
+values:
+    2023-01-01: 3

policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_rebates_eligibility.yaml

@@ -0,0 +1,16 @@
+- name: Arizona one-time families tax rebate eligible 
+  period: 2023
+  input:
+    az_dependent_tax_credit: 2
+    state_code: AZ
+  output:
+    az_income_tax_rebates_eligibility: true
+
+
+- name: Arizona one-time families tax rebate ineligible (claimed 0 dependent tax credit)
+  period: 2023
+  input:
+    az_dependent_tax_credit: 0
+    state_code: AZ
+  output:
+    az_income_tax_rebates_eligibility: false 

policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_one_time_families_tax_rebates.yaml

@@ -0,0 +1,125 @@
+- name: Arizona one-time families tax rebate with no dependents 
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_dependent: false
+        age: 6 
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AZ
+  output:
+    az_one_time_families_tax_rebates: 0
+
+- name: Arizona one-time families tax rebate with one younger dependent 
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_dependent: true 
+        age: 6 
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AZ
+  output:
+    az_one_time_families_tax_rebates: 250
+
+- name: Arizona one-time families tax rebate with one dependent age equals 0 
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_dependent: true 
+        age: 2
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AZ
+  output:
+    az_one_time_families_tax_rebates: 0
+
+- name: Arizona one-time families tax rebate with one younger dependent and one older dependent 
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_dependent: true 
+        age: 6 
+      person2:
+        is_tax_unit_dependent: true 
+        age: 19
+    tax_units:
+      tax_unit:
+        members: [person1,person2]
+    households:
+      household:
+        members: [person1,person2]
+        state_code: AZ
+  output:
+    az_one_time_families_tax_rebates: 350
+
+- name: Arizona one-time families tax rebate amount capped by the maximum amount 
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_dependent: true 
+        age: 6 
+      person2:
+        is_tax_unit_dependent: true 
+        age: 10 
+      person3:
+        is_tax_unit_dependent: true 
+        age: 12
+      person4:
+        is_tax_unit_dependent: true 
+        age: 19
+    tax_units:
+      tax_unit:
+        members: [person1,person2,person3,person4]
+    households:
+      household:
+        members: [person1,person2,person3,person4]
+        state_code: AZ
+  output:
+    az_one_time_families_tax_rebates: 750
+
+- name: Arizona one-time families tax rebate amount capped by the maximum dependent count 
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_dependent: true 
+        age: 6 
+      person2:
+        is_tax_unit_dependent: true 
+        age: 21
+      person3:
+        is_tax_unit_dependent: true 
+        age: 19
+      person4:
+        is_tax_unit_dependent: true 
+        age: 20
+      person5:
+        is_tax_unit_dependent: true 
+        age: 19 
+    tax_units:
+      tax_unit:
+        members: [person1,person2,person3,person4,person5]
+    households:
+      household:
+        members: [person1,person2,person3,person4,person5]
+        state_code: AZ
+  output:
+    az_one_time_families_tax_rebates: 450 #250+100+100

policyengine_us/variables/gov/states/az/tax/income/rebates/az_income_tax_rebates_eligibility.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class az_income_tax_rebates_eligibility(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Arizona one-time families tax rebates eligibility"
+    documentation = "https://211arizona.org/wp-content/uploads/2023/11/Arizona-Families-Tax-Rebate.pdf"
+    definition_period = YEAR
+    defined_for = StateCode.AZ
+
+    def formula(tax_unit, period, parameters):
+        return tax_unit("az_dependent_tax_credit", period) > 0

policyengine_us/variables/gov/states/az/tax/income/rebates/az_one_time_families_tax_rebates.py

@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class az_one_time_families_tax_rebates(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Arizona one-time families tax rebates"
+    unit = USD
+    definition_period = YEAR
+    defined_for = "az_income_tax_rebates_eligibility"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.az.tax.income.rebates
+        person = tax_unit.members
+        dependent = person("is_tax_unit_dependent", period)
+        age = (
+            person("age", period) - 2
+        )  # Only children born after 2021 are considered for the program while the one-time
+        # rebate is issued at 2023, so we need to subtract each dependent's age by 2.
+        dependent = person("is_tax_unit_dependent", period) & (age > 0)
+        young_dependent = dependent & (age < p.amount.thresholds[-1])
+        young_dependent_count = tax_unit.sum(young_dependent)
+        dependent_count = tax_unit.sum(dependent)
+        capped_dependent_count = min_(p.dependent_cap, dependent_count)
+        rebate = p.amount.calc(age) * dependent
+        total_amount = tax_unit.sum(rebate)
+        capped_amount = min_(total_amount, p.cap)
+        # We calculate the amounts for younger and older dependents separately
+        young_amount = young_dependent_count * p.amount.calc(
+            p.amount.thresholds[0]
+        )
+        old_count = capped_dependent_count - young_dependent_count
+        old_amount = old_count * p.amount.calc(p.amount.thresholds[-1])
+        return where(
+            young_dependent_count >= p.dependent_cap,
+            capped_amount,
+            young_amount + old_amount,
+        )