Ohio Joint Filing Credit

Fixes PolicyEngine#3057
mylittlebecca · Oct 2, 2023 · 6906709 · 6906709
1 parent 4a146b2
commit 6906709
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Showing 3 changed files with 3 additions and 3 deletions.
diff --git a/..._us/parameters/gov/states/oh/tax/income/credits/joint_filing_credit/income_threshold.yaml b/..._us/parameters/gov/states/oh/tax/income/credits/joint_filing_credit/income_threshold.yaml
@@ -1,4 +1,4 @@
-description: Ohio qualifies the joint filing credit for head and spouse each with Ohio adjusted gross income above this amount. 
+description: Ohio qualifies filer for the joint filing credit with adjusted gross income at or above this amount. 
 values:
   2021-01-01: 500
 

diff --git a/.../variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.py b/.../variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.py
@@ -17,6 +17,6 @@ def formula(tax_unit, period, parameters):
         ).gov.states.oh.tax.income.credits.joint_filing_credit
         oh_agi = tax_unit("oh_agi", period)
         exemption = tax_unit("oh_exemption", period)
-        magi_less_exepmtion = oh_agi - exemption
+        magi_less_exepmtion = max_(oh_agi - exemption, 0)
         percentage = p.rate.calc(magi_less_exepmtion)
         return min_(tax * percentage, p.max_amount)
diff --git a/...s/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_eligible.py b/...s/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit_eligible.py
@@ -4,7 +4,7 @@
 class oh_joint_filing_credit_eligible(Variable):
     value_type = bool
     entity = TaxUnit
-    label = "Eligible for Ohio Joint Filing Credit"
+    label = "Eligible for the Ohio Joint Filing Credit"
     definition_period = YEAR
     reference = "https://codes.ohio.gov/ohio-revised-code/section-5747.05"
     defined_for = StateCode.OH