Add nonrefundable credits to state dependent exemption reform

Fixes PolicyEngine#5403

changelog_entry.yaml

@@ -1,4 +0,0 @@
-- bump: minor
-  changes: 
-    added:
-    - Change is_widowed to is_surviving_spouse.

policyengine_us/tests/policy/baseline/gov/states/la/tax/income/exemptions/personal/la_widow_exemption.yaml

@@ -5,11 +5,11 @@
       person1:
         age: 64
         is_tax_unit_head: 1
-        is_surviving_spouse: True
+        is_widowed: True
       person2:
         age: 64
         is_tax_unit_spouse: 1
-        is_surviving_spouse: False
+        is_widowed: False
     tax_units:
       tax_unit:
         members: [person1, person2]
@@ -27,11 +27,11 @@
       person1:
         age: 64
         is_tax_unit_head: 1
-        is_surviving_spouse: False
+        is_widowed: False
       person2:
         age: 64
         is_tax_unit_spouse: 1
-        is_surviving_spouse: False
+        is_widowed: False
     tax_units:
       tax_unit:
         members: [person1, person2]

policyengine_us/tests/policy/baseline/household/demographic/tax_unit/surviving_spouse_eligible.yaml

@@ -1,22 +1,22 @@
-- name: Surviving spouse head without dependents is not eligible to file as surviving spouse.
+- name: Widowed head without dependents is not eligible to file as surviving spouse.
   period: 2022
   input:
     people:
       head: 
-        is_surviving_spouse: true
+        is_widowed: true
     tax_units:
       tax_unit:
         members: [head]
   output:
     surviving_spouse_eligible: false
 
-- name: Surviving spouse head with one dependent is eligible.
+- name: Widowed head with one dependent is eligible.
   period: 2022
   input:
     people:
       head: 
         is_tax_unit_head: true
-        is_surviving_spouse: true
+        is_widowed: true
       child: {}
     tax_units:
       tax_unit:

policyengine_us/tests/policy/contrib/congress/romney/family_security_act/remove_head_of_household.yaml

@@ -13,15 +13,15 @@
   output:
     filing_status: SINGLE
 
-- name: Remove head of household filing status for surviving spouse filers without children
+- name: Remove head of household filing status for widowed filers without children
   period: 2023
   reforms: policyengine_us.reforms.congress.romney.family_security_act.remove_head_of_household.remove_head_of_household
   input:
     gov.contrib.congress.romney.family_security_act.remove_head_of_household : true
     people:
       head: 
         is_tax_unit_head: true
-        is_surviving_spouse: true
+        is_widowed: true
     tax_units:
       tax_unit:
         members: [head]

policyengine_us/variables/gov/states/ar/tax/income/credits/personal/ar_personal_credits_base.py

@@ -33,12 +33,12 @@ def formula(tax_unit, period, parameters):
         blind = person("is_blind", period)
         # Deaf filers get an additional personal tax credit amount
         deaf = person("is_deaf", period)
-        # Surviving spouse and head of household filers receive an additional credit amount
+        # Widowed and head of household filers receive an additional credit amount
         filing_status = tax_unit("filing_status", period)
         statuses = filing_status.possible_values
-        surviving_spouse = filing_status == statuses.SURVIVING_SPOUSE
+        widow = filing_status == statuses.SURVIVING_SPOUSE
         hoh = filing_status == statuses.HEAD_OF_HOUSEHOLD
-        filing_status_eligible = surviving_spouse | hoh
+        filing_status_eligible = widow | hoh
 
         personal_credit_count = tax_unit.sum(
             head_or_spouse

policyengine_us/variables/gov/states/la/tax/income/exemptions/personal/la_widow_exemption.py

@@ -14,8 +14,6 @@ class la_widow_exemption(Variable):
 
     def formula(tax_unit, period, parameters):
         person = tax_unit.members
-        is_surviving_spouse = tax_unit.any(
-            person("is_surviving_spouse", period)
-        )
+        is_widowed = tax_unit.any(person("is_widowed", period))
         p = parameters(period).gov.states.la.tax.income.exemptions
-        return is_surviving_spouse * p.widow
+        return is_widowed * p.widow

policyengine_us/variables/household/demographic/marital_unit/is_widowed.py

@@ -1,9 +1,9 @@
 from policyengine_us.model_api import *
 
 
-class is_surviving_spouse(Variable):
+class is_widowed(Variable):
     value_type = bool
     entity = Person
-    label = "Surviving Spouse"
-    documentation = "Whether the person is a surviving spouse."
+    label = "Widowed"
+    documentation = "Whether the person is widowed."
     definition_period = YEAR

policyengine_us/variables/household/demographic/tax_unit/surviving_spouse_eligible.py

@@ -9,14 +9,14 @@ class surviving_spouse_eligible(Variable):
     reference = "https://www.law.cornell.edu/uscode/text/26/2#a"
 
     def formula(tax_unit, period, parameters):
-        # The surviving spouse filing status should only apply to surviving spouse heads
+        # The widowed filing status should only apply to widowed heads
         # who maintain a household for at least one dependent
         person = tax_unit.members
         is_head = person("is_tax_unit_head", period)
-        is_surviving_spouse = person("is_surviving_spouse", period)
-        surviving_spouse_head = tax_unit.any(is_head & is_surviving_spouse)
+        is_widowed = person("is_widowed", period)
+        widowed_head = tax_unit.any(is_head & is_widowed)
         has_child_dependents = (
             tax_unit("tax_unit_child_dependents", period) > 0
         )
         married = tax_unit("tax_unit_married", period)
-        return surviving_spouse_head & has_child_dependents & ~married
+        return widowed_head & has_child_dependents & ~married