Ohio Joint Filing Credit

Fixes PolicyEngine#3057

policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing_credit/rate.yaml

@@ -1,8 +1,8 @@
 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
+  rate_unit: /1
+  type: single_amount
   label: Ohio joint filing credit income threshold 
   reference:
   - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12
@@ -13,19 +13,19 @@ metadata:
     href: https://codes.ohio.gov/ohio-revised-code/section-5747.05
 
 brackets:
- - threshild:
+ - threshold: 
      2021-01-01: 0
    amount:
      2021-01-01: 0.2
- - threshild:
+ - threshold: 
      2021-01-01: 25_000
    amount:
      2021-01-01: 0.15
- - threshild:
+ - threshold: 
      2021-01-01: 50_000
    amount:
      2021-01-01: 0.1
- - threshild:
+ - threshold: 
      2021-01-01: 75_000
    amount:
      2021-01-01: 0.05

policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.yaml

@@ -3,21 +3,21 @@
   period: 2021
   input:
     state_code: OH
-    oh_joint_filing_credit: true
-    oh_agi: 47_000
-    oh_income_tax_exempt: 10_000
+    oh_joint_filing_credit_eligible: true
+    oh_agi: 67_000
+    oh_exemption: 10_000
     oh_income_tax_before_refundable_credits: 4_000
   output:
-    oh_joint_filing_credit: 600
+    oh_joint_filing_credit: 400
 
 - name: Eligible for maximum joint filing credit
   absolute_error_margin: 0.01
-  period: 2021
+  period: 2022
   input:
     state_code: OH
-    oh_joint_filing_credit: true
+    oh_joint_filing_credit_eligible: true
     oh_agi: 47_000
-    oh_income_tax_exempt: 10_000
+    oh_exemption: 10_000
     oh_income_tax_before_refundable_credits: 6_000
   output:
     oh_joint_filing_credit: 650
@@ -27,9 +27,9 @@
   period: 2021
   input:
     state_code: OH
-    oh_joint_filing_credit: false
+    oh_joint_filing_credit_eligible: false
     oh_agi: 47_000
-    oh_income_tax_exempt: 10_000
+    oh_exemption: 10_000
     oh_income_tax_before_refundable_credits: 4_000
   output:
     oh_joint_filing_credit: 0

policyengine_us/variables/gov/states/oh/tax/income/credits/joint_filing_credit/oh_joint_filing_credit.py

@@ -11,12 +11,12 @@ class oh_joint_filing_credit(Variable):
     defined_for = "oh_joint_filing_credit_eligible"
 
     def formula(tax_unit, period, parameters):
-        credit = tax_unit("oh_income_tax_before_refundable_credits", period)
+        tax = 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
-        )
+        oh_agi = tax_unit("oh_agi", period)
+        exemption = tax_unit("oh_exemption", period)
+        magi_less_exepmtion = oh_agi - exemption
         percentage = p.rate.calc(magi_less_exepmtion)
-        return min_(credit * percentage, p.max_amount)
+        return min_(tax * percentage, p.max_amount)

policyengine_us/variables/gov/states/oh/tax/income/oh_exemption.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class oh_exemption(Variable):
+    #for reference
+    value_type = float
+    entity = TaxUnit
+    label = "Ohio exemption"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.OH