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39 changes: 20 additions & 19 deletions
39
policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing_credit/rate.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -1,32 +1,33 @@ | ||
| description: Ohio provides the joint filing credit for this fraction of redunfable credit, based on Ohio modified adjuested gross income less exemptions. | ||
| description: Ohio provides a joint filing credit for this fraction corresponds with the taxpayer's modified adjusted gross income, less exemptions for the taxable year, of the Tax less credits. | ||
| metadata: | ||
| type: single_amount | ||
| threshold_unit: currency-USD | ||
| amount_unit: /1 | ||
| label: Ohio joint filing credit threshold | ||
| label: Ohio joint filing credit income threshold | ||
| reference: | ||
| - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 | ||
| href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 | ||
| - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 | ||
| href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 | ||
| - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) | ||
| - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) | ||
| href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 | ||
|
|
||
| brackets: | ||
| - threshold: | ||
| 2021-01-01: 0 | ||
| amount: | ||
| 2021-01-01: 0.2 | ||
| - threshold: | ||
| 2021-01-01: 25_000 | ||
| amount: | ||
| 2021-01-01: 0.15 | ||
| - threshold: | ||
| 2021-01-01: 50_000 | ||
| amount: | ||
| 2021-01-01: 0.10 | ||
| - threshold: | ||
| 2021-01-01: 75_000 | ||
| amount: | ||
| 2021-01-01: 0.05 | ||
| - threshild: | ||
| 2021-01-01: 0 | ||
| amount: | ||
| 2021-01-01: 0.2 | ||
| - threshild: | ||
| 2021-01-01: 25_000 | ||
| amount: | ||
| 2021-01-01: 0.15 | ||
| - threshild: | ||
| 2021-01-01: 50_000 | ||
| amount: | ||
| 2021-01-01: 0.1 | ||
| - threshild: | ||
| 2021-01-01: 75_000 | ||
| amount: | ||
| 2021-01-01: 0.05 | ||
|
|
||
|
|
35 changes: 35 additions & 0 deletions
35
...baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,35 @@ | ||
| - name: Eligible for joint filing credit | ||
| absolute_error_margin: 0.01 | ||
| period: 2021 | ||
| input: | ||
| state_code: OH | ||
| oh_joint_filing_credit: true | ||
| oh_agi: 47_000 | ||
| oh_income_tax_exempt: 10_000 | ||
| oh_income_tax_before_refundable_credits: 4_000 | ||
| output: | ||
| oh_joint_filing_credit: 600 | ||
|
|
||
| - name: Eligible for maximum joint filing credit | ||
| absolute_error_margin: 0.01 | ||
| period: 2021 | ||
| input: | ||
| state_code: OH | ||
| oh_joint_filing_credit: true | ||
| oh_agi: 47_000 | ||
| oh_income_tax_exempt: 10_000 | ||
| oh_income_tax_before_refundable_credits: 6_000 | ||
| output: | ||
| oh_joint_filing_credit: 650 | ||
|
|
||
| - name: Not eligible for joint filing credit | ||
| absolute_error_margin: 0.01 | ||
| period: 2021 | ||
| input: | ||
| state_code: OH | ||
| oh_joint_filing_credit: false | ||
| oh_agi: 47_000 | ||
| oh_income_tax_exempt: 10_000 | ||
| oh_income_tax_before_refundable_credits: 4_000 | ||
| output: | ||
| oh_joint_filing_credit: 0 |
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22 changes: 22 additions & 0 deletions
22
.../variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.py
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,22 @@ | ||
| from policyengine_us.model_api import * | ||
|
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| class oh_joint_filing_credit(Variable): | ||
| value_type = float | ||
| entity = TaxUnit | ||
| label = "Ohio Joint Filing Credit" | ||
| unit = USD | ||
| definition_period = YEAR | ||
| reference = "https://codes.ohio.gov/ohio-revised-code/section-5747.05" | ||
| defined_for = "oh_joint_filing_credit_eligible" | ||
|
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| def formula(tax_unit, period, parameters): | ||
| credit = tax_unit("oh_income_tax_before_refundable_credits", period) | ||
| p = parameters( | ||
| period | ||
| ).gov.states.oh.tax.income.credits.joint_filing_credit | ||
| magi_less_exepmtion = tax_unit("oh_agi", period) - tax_unit( | ||
| "oh_income_tax_exempt", period | ||
| ) | ||
| percentage = p.rate.calc(magi_less_exepmtion) | ||
| return min_(credit * percentage, p.max_amount) |
21 changes: 5 additions & 16 deletions
21
.../income/credits/oh_joint_filing_credit.py → ...credit/oh_joint_filing_credit_eligible.py
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -1,42 +1,31 @@ | ||
| from policyengine_us.model_api import * | ||
|
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| class oh_joint_filing_credit(Variable): | ||
| class oh_joint_filing_credit_eligible(Variable): | ||
| value_type = float | ||
| entity = TaxUnit | ||
| label = "Ohio Joint Filing Credit" | ||
| unit = USD | ||
| label = "Eligible for Ohio Joint Filing Credit" | ||
| definition_period = YEAR | ||
| reference = "https://codes.ohio.gov/ohio-revised-code/section-5747.05" | ||
| defined_for = StateCode.OH | ||
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| def formula(tax_unit, period, parameters): | ||
| filing_status = tax_unit("filing_status", period) | ||
| credit = tax_unit("oh_income_tax_before_refundable_credits", period) | ||
| person = tax_unit.members | ||
| is_head = person("is_tax_unit_head", period) | ||
| is_spouse = person("is_tax_unit_spouse", period) | ||
| p = parameters( | ||
| period | ||
| ).gov.states.oh.tax.income.credits.joint_filing_credit | ||
| income = person("employment_income", period) | ||
| print(income) | ||
| # income_condition = income >= p.income_base | ||
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| head_income = tax_unit.sum(is_head * income) | ||
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| spouse_income = tax_unit.sum(is_spouse * income) | ||
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| qualify_income = (head_income >= p.income_base) & ( | ||
| spouse_income >= p.income_base | ||
| ) | ||
| print(qualify_income) | ||
| qualify_status = filing_status == filing_status.possible_values.JOINT | ||
| magi_less_exepmtion = tax_unit("oh_agi", period) - tax_unit( | ||
| "oh_income_tax_exempt", period | ||
| ) | ||
| percentage = where( | ||
| qualify_income & qualify_status, | ||
| p.rate.calc(magi_less_exepmtion), | ||
| 0, | ||
| ) | ||
| return min_(credit * percentage, p.max_amount) | ||
|
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| return qualify_income & qualify_status |