policyengine-us 0.779.2__py3-none-any.whl → 1.432.5__py3-none-any.whl

policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_itemized_deductions_unit.py

@@ -1,29 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_itemized_deductions_unit(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Iowa itemized deductions for tax unit"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf"
-    )
-    defined_for = StateCode.IA
-
-    def formula(tax_unit, period, parameters):
-        """
-        FROM THE 2021 INSTRUCTIONS (PAGE 46):
-          The $10,000 federal cap on the itemized deduction for state and
-        local taxes does not apply for Iowa purposes. Taxpayers may still
-        deduct eligible state and local taxes paid, independent of the
-        federal dollar limitation.
-        """
-        # compute tax unit's itemized deductions
-        itm_deds_less_salt = tax_unit("itemized_deductions_less_salt", period)
-        uncapped_property_taxes = add(tax_unit, period, ["real_estate_taxes"])
-        return itm_deds_less_salt + uncapped_property_taxes

policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_indiv.py

@@ -1,40 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_standard_deduction_indiv(Variable):
-    value_type = float
-    entity = Person
-    label = "Iowa standard deduction when married couples file separately"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf"
-    )
-    defined_for = StateCode.IA
-
-    def formula(person, period, parameters):
-        us_filing_status = person.tax_unit("filing_status", period)
-        fsvals = us_filing_status.possible_values
-        filing_status = select(
-            [
-                us_filing_status == fsvals.JOINT,
-                us_filing_status == fsvals.SINGLE,
-                us_filing_status == fsvals.SEPARATE,
-                us_filing_status == fsvals.HEAD_OF_HOUSEHOLD,
-                us_filing_status == fsvals.SURVIVING_SPOUSE,
-            ],
-            [
-                fsvals.SEPARATE,  # couples are filing separately on Iowa form
-                fsvals.SINGLE,
-                fsvals.SEPARATE,
-                fsvals.HEAD_OF_HOUSEHOLD,
-                fsvals.SURVIVING_SPOUSE,
-            ],
-        )
-        is_head = person("is_tax_unit_head", period)
-        is_spouse = person("is_tax_unit_spouse", period)
-        p = parameters(period).gov.states.ia.tax.income
-        return (is_head | is_spouse) * p.deductions.standard[filing_status]

policyengine_us/variables/gov/states/ia/tax/income/deductions/ia_standard_deduction_joint.py

@@ -1,22 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_standard_deduction_joint(Variable):
-    value_type = float
-    entity = Person
-    label = "Iowa standard deduction when married couples file jointly"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf"
-    )
-    defined_for = StateCode.IA
-
-    def formula(person, period, parameters):
-        is_head = person("is_tax_unit_head", period)
-        filing_status = person.tax_unit("filing_status", period)
-        p = parameters(period).gov.states.ia.tax.income
-        return is_head * p.deductions.standard[filing_status]

policyengine_us/variables/gov/states/ia/tax/income/ia_alternate_tax_unit.py

@@ -1,32 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_alternate_tax_unit(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Iowa alternate tax calculated using worksheet"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=53"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=53"
-    )
-    defined_for = StateCode.IA
-
-    def formula(tax_unit, period, parameters):
-        # compute alternate tax following worksheet in the instructions
-        p = parameters(period).gov.states.ia.tax.income.alternate_tax
-        # ... determine alternate tax deduction
-        elder_head = tax_unit("age_head", period) >= p.elderly_age
-        elder_spouse = tax_unit("age_spouse", period) >= p.elderly_age
-        is_elder = elder_head | elder_spouse
-        alt_ded = where(is_elder, p.deduction.elderly, p.deduction.nonelderly)
-        # ... determine alternate tax amount
-        alt_taxinc = max_(0, tax_unit("ia_modified_income", period) - alt_ded)
-        alt_tax = alt_taxinc * p.rate
-        # ... alternate tax is not available to single filing units
-        filing_status = tax_unit("filing_status", period)
-        is_single = filing_status == filing_status.possible_values.SINGLE
-        return where(is_single, np.inf, alt_tax)

policyengine_us/variables/gov/states/ia/tax/income/ia_base_tax_indiv.py

@@ -1,21 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_base_tax_indiv(Variable):
-    value_type = float
-    entity = Person
-    label = "Iowa base tax when married couples file separately"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=53"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=53"
-    )
-    defined_for = StateCode.IA
-
-    def formula(person, period, parameters):
-        reg_tax = person("ia_regular_tax_indiv", period)
-        alt_tax = person("ia_alternate_tax_indiv", period)
-        return min_(reg_tax, alt_tax)

policyengine_us/variables/gov/states/ia/tax/income/ia_base_tax_joint.py

@@ -1,21 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_base_tax_joint(Variable):
-    value_type = float
-    entity = Person
-    label = "Iowa base tax when married couples file jointly"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=53"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=53"
-    )
-    defined_for = StateCode.IA
-
-    def formula(person, period, parameters):
-        reg_tax = person("ia_regular_tax_joint", period)
-        alt_tax = person("ia_alternate_tax_joint", period)
-        return min_(reg_tax, alt_tax)

policyengine_us/variables/gov/states/ia/tax/income/ia_regular_tax_indiv.py

@@ -1,22 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_regular_tax_indiv(Variable):
-    value_type = float
-    entity = Person
-    label = "Iowa regular tax calculated using income tax rate schedule when married couples file separately"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=53"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=53"
-        "https://tax.iowa.gov/sites/default/files/2023-11/IA1041Inst%2863002%29.pdf#page=4"
-    )
-    defined_for = StateCode.IA
-
-    def formula(person, period, parameters):
-        taxable_income = person("ia_taxable_income_indiv", period)
-        p = parameters(period).gov.states.ia.tax.income
-        return p.rates.all.calc(max_(0, taxable_income))

policyengine_us/variables/gov/states/ia/tax/income/ia_regular_tax_joint.py

@@ -1,22 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ia_regular_tax_joint(Variable):
-    value_type = float
-    entity = Person
-    label = "Iowa regular tax calculated using income tax rate schedule when married couples file jointly"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=53"
-        "https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf"
-        "https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=53"
-        "https://tax.iowa.gov/sites/default/files/2023-11/IA1041Inst%2863002%29.pdf#page=4"
-    )
-    defined_for = StateCode.IA
-
-    def formula(person, period, parameters):
-        taxable_income = person("ia_taxable_income_joint", period)
-        p = parameters(period).gov.states.ia.tax.income
-        return p.rates.all.calc(max_(0, taxable_income))

policyengine_us/variables/gov/states/il/tax/income/credits/il_nonrefundable_credits.py

@@ -1,12 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class il_nonrefundable_credits(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "IL nonrefundable credits"
-    unit = USD
-    definition_period = YEAR
-    defined_for = StateCode.IL
-
-    adds = "gov.states.il.tax.income.credits.nonrefundable"

policyengine_us/variables/gov/states/il/tax/income/il_income_tax_before_nonrefundable_credits.py

@@ -1,21 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class il_income_tax_before_nonrefundable_credits(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "IL income tax before credits"
-    unit = USD
-    definition_period = YEAR
-
-    defined_for = StateCode.IL
-
-    def formula(tax_unit, period, parameters):
-        recapture_of_investment_credit = tax_unit(
-            "recapture_of_investment_credit", period
-        )
-        rate = parameters(period).gov.states.il.tax.income.rate
-        return (
-            tax_unit("il_taxable_income", period) * rate
-            + recapture_of_investment_credit
-        )

policyengine_us/variables/gov/states/ks/tax/income/credits/ks_nonrefundable_credits.py

@@ -1,23 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ks_nonrefundable_credits(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Kansas nonrefundable income tax credits"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://www.ksrevenue.gov/pdf/ip21.pdf"
-        "https://www.ksrevenue.gov/pdf/ip22.pdf"
-    )
-    defined_for = StateCode.KS
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.ks.tax.income
-        nonrefundable_credits = (
-            p.credits.nonrefundable_before_eitc
-            + ["ks_nonrefundable_eitc"]
-            + p.credits.nonrefundable_after_eitc
-        )
-        return add(tax_unit, period, nonrefundable_credits)

policyengine_us/variables/gov/states/ma/tax/income/credits/ma_dependent_credit.py

@@ -1,26 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ma_dependent_credit(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "MA dependent credit"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://www.mass.gov/info-details/mass-general-laws-c62-ss-6"  # (y)
-    )
-    defined_for = StateCode.MA
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.ma.tax.income.credits.dependent
-        person = tax_unit.members
-        dependent = person("is_tax_unit_dependent", period)
-        age = person("age", period)
-        child = age < p.child_age_limit
-        elderly = age >= p.elderly_age_limit
-        disabled = person("is_disabled", period)
-        eligible = dependent & (child | elderly | disabled)
-        count_eligible = tax_unit.sum(eligible)
-        capped_eligible = min_(count_eligible, p.dependent_cap)
-        return capped_eligible * p.amount

policyengine_us/variables/gov/states/ma/tax/income/credits/ma_dependent_or_dependent_care_credit.py

@@ -1,26 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class ma_dependent_or_dependent_care_credit(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "MA dependent or dependent care credit"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://www.mass.gov/info-details/mass-general-laws-c62-ss-6"  # (x-y)
-    )
-    defined_for = StateCode.MA
-    documentation = "The CFTC replaces the Dependent Care Tax Credit and the Household Dependent Tax Credit with Child and Family Tax Credit for tax years beginning on or after January 1, 2023."
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.ma.tax.income.credits.dependent_care
-        # MA taxpayers can only take either the dependent credit or the
-        # dependent care credit.
-        dependent_credit = tax_unit("ma_dependent_credit", period)
-        if p.in_effect:
-            return max_(
-                dependent_credit,
-                tax_unit("ma_dependent_care_credit", period),
-            )
-        return dependent_credit

policyengine_us/variables/gov/states/me/tax/income/deductions/dependent_exemption/me_dependent_exemption.py

@@ -1,43 +0,0 @@
-from policyengine_us.model_api import *
-from numpy import ceil
-
-
-class me_dependent_exemption(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Maine dependents exemption deduction"
-    reference = "https://www.mainelegislature.org/legis/statutes/36/title36sec5219-SS.html"
-    unit = USD
-    definition_period = YEAR
-    defined_for = StateCode.ME
-
-    def formula(tax_unit, period, parameters):
-        # First get total the number of dependents (line 1).
-        num_dependents = tax_unit("tax_unit_dependents", period)
-
-        # Get their Maine AGI (line 3).
-        me_agi = tax_unit("me_agi", period)
-
-        # Then get the Maine Dependents Exemptions part of the parameter tree.
-        p = parameters(
-            period
-        ).gov.states.me.tax.income.deductions.dependent_exemption
-
-        # Calculate the maximum dependents exemption amount (line 2).
-        max_amount = num_dependents * p.amount
-
-        # Get filing status.
-        filing_status = tax_unit("filing_status", period)
-
-        # Get the phaseout start amount based on filing status (line 4).
-        phaseout_start = p.phaseout.start[filing_status]
-
-        # Get the excess amount, if any, in thousands of dollars (rounded up) [lines 5 and 6].
-        excess = max_(me_agi - phaseout_start, 0)
-        increments = ceil(excess / p.phaseout.increment)
-
-        # Calculate the excess part phase out amount (line 7).
-        phase_out_amount = increments * p.phaseout.step
-
-        # Return the max exemption amount minus the phaseout amount (line 8).
-        return max_(max_amount - phase_out_amount, 0)

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_cdcc.py

@@ -1,46 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mn_cdcc(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Minnesota child and dependent care expense credit"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
-        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
-    )
-    defined_for = StateCode.MN
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.mn.tax.income.credits
-        person = tax_unit.members
-        # determine eligibility for Minnesota CDCC
-        filing_status = tax_unit("filing_status", period)
-        eligible = filing_status != filing_status.possible_values.SEPARATE
-        # calculate number of qualifying dependents
-        # ... children
-        age = person("age", period)
-        qualifies_by_age = age < p.cdcc.child_age
-        # ... disability
-        non_head = ~person("is_tax_unit_head", period)
-        disabled = person("is_incapable_of_self_care", period)
-        qualifies_by_disability = non_head & disabled
-        dep_count = tax_unit.sum(qualifies_by_age | qualifies_by_disability)
-        # calculate qualifying care expenses
-        expense = tax_unit("tax_unit_childcare_expenses", period)
-        # ... cap expense by number of qualifying dependents
-        eligible_count = min_(dep_count, p.cdcc.maximum_dependents)
-        expense = min_(expense, p.cdcc.maximum_expense * eligible_count)
-        # ... cap expense by lower earnings of head and spouse if present
-        expense = min_(expense, tax_unit("min_head_spouse_earned", period))
-        # calculate pre-phaseout credit amount
-        agi = tax_unit("adjusted_gross_income", period)
-        pre_po_amount = expense * p.cdcc.expense_fraction.calc(agi)
-        # calculate post-phaseout credit amount
-        excess_agi = max_(0, agi - p.cdcc.phaseout_threshold)
-        po_amount = excess_agi * p.cdcc.phaseout_rate
-        amount = max_(0, pre_po_amount - po_amount)
-        # credit amount only for eligibles
-        return eligible * amount

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_nonrefundable_credits.py

@@ -1,15 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mn_nonrefundable_credits(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Minnesota nonrefundable income tax credits"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1c_21.pdf"
-        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1c_22.pdf"
-    )
-    defined_for = StateCode.MN
-    adds = "gov.states.mn.tax.income.credits.nonrefundable"

policyengine_us/variables/gov/states/mt/tax/income/credits/ctc/mt_ctc.py

@@ -1,23 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_ctc(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Montana Child Tax Credit"
-    definition_period = YEAR
-    unit = USD
-    reference = "https://leg.mt.gov/bills/2023/billpdf/HB0268.pdf"
-    defined_for = "mt_ctc_eligible"
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.mt.tax.income.credits.ctc
-        person = tax_unit.members
-        age = person("age", period)
-        credit_amount = tax_unit.sum(p.amount.calc(age))
-        # Credit gets reduced by an amount for each increment that AGI exceeds a certain threshold
-        agi = tax_unit("adjusted_gross_income", period)
-        excess = max_(agi - p.reduction.threshold, 0)
-        increments = excess // p.reduction.increment
-        reduction = p.reduction.amount * increments
-        return max_(credit_amount - reduction, 0)

policyengine_us/variables/gov/states/mt/tax/income/credits/ctc/mt_ctc_eligible.py

@@ -1,28 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_ctc_eligible(Variable):
-    value_type = bool
-    entity = TaxUnit
-    label = "Eligible for the Montana Child Tax Credit"
-    definition_period = YEAR
-    reference = "https://leg.mt.gov/bills/2023/billpdf/HB0268.pdf"
-    defined_for = StateCode.MT
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(
-            period
-        ).gov.states.mt.tax.income.credits.ctc.income_limit
-        agi = tax_unit("adjusted_gross_income", period)
-        agi_eligible = agi <= p.agi
-        # CTC limited to filers with investment income below a certain threshold
-        investment_income_eligible = (
-            tax_unit("eitc_relevant_investment_income", period) < p.investment
-        )
-
-        earned_income = tax_unit("tax_unit_earned_income", period)
-        receives_earned_income = earned_income > 0
-
-        return (
-            agi_eligible & investment_income_eligible & receives_earned_income
-        )

policyengine_us/variables/gov/states/mt/tax/income/credits/mt_eitc.py

@@ -1,21 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_eitc(Variable):
-    value_type = float
-    entity = Person
-    label = "Montana EITC"
-    unit = USD
-    definition_period = YEAR
-    reference = "https://leg.mt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0180/0150-0300-0230-0180.html"
-
-    def formula(person, period, parameters):
-        federal_eitc = person.tax_unit("eitc", period)
-        rate = parameters(period).gov.states.mt.tax.income.credits.eitc.rate
-        # Since the eitc amount can be attributed to either spouse, we will allocate the
-        # value to the head
-        is_head = person("is_tax_unit_head", period)
-        state_eitc = federal_eitc * rate
-        # Separate filers are inleigible for the Montana EITC, this case is currently
-        # excluded as we only model separate filing on the same return
-        return is_head * state_eitc

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_federal_income_tax_deduction_indiv.py

@@ -1,34 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_federal_income_tax_deduction_indiv(Variable):
-    value_type = float
-    entity = Person
-    definition_period = YEAR
-    label = "Montana federal income tax deduction when married couples are filing separately"
-    reference = (
-        "https://law.justia.com/codes/montana/2021/title-15/chapter-30/part-21/section-15-30-2131/"
-        # MT Code § 15-30-2131 (2021) (1)(b)
-    )
-    unit = USD
-    defined_for = StateCode.MT
-
-    def formula(person, period, parameters):
-        unit_deds = person.tax_unit(
-            "mt_federal_income_tax_deduction_unit", period
-        )
-        person_agi = person("mt_agi", period)
-        total_agi = person.tax_unit.sum(person_agi)
-
-        prorate = np.zeros_like(total_agi)
-        mask = total_agi > 0
-        prorate[mask] = person_agi[mask] / total_agi[mask]
-        filing_status = person.tax_unit(
-            "state_filing_status_if_married_filing_separately_on_same_return",
-            period,
-        )
-        p = parameters(
-            period
-        ).gov.states.mt.tax.income.deductions.itemized.federal_income_tax
-        cap = p.cap[filing_status]
-        return min_(unit_deds * prorate, cap)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_indiv.py

@@ -1,24 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_medical_expense_deduction_indiv(Variable):
-    value_type = float
-    entity = Person
-    definition_period = YEAR
-    label = "Montana medical expense deduction when married couples are filing separately"
-    reference = (
-        "https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf#page=7",
-        "https://law.justia.com/codes/montana/2022/title-15/chapter-30/part-21/section-15-30-2131/",
-        # MT Code § 15-30-2131 (2022) (1)(g)(i)
-    )
-    unit = USD
-    defined_for = StateCode.MT
-
-    def formula(person, period, parameters):
-        expense = person("medical_expense", period)
-        p = parameters(period).gov.irs.deductions.itemized.medical
-        # Law does not define Montana AGI as the cap.
-        # Tax form points to page 1, line 14, which is Montana AGI.
-        medical_floor = p.floor * person("mt_agi", period)
-        is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
-        return is_head_or_spouse * max_(0, expense - medical_floor)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_joint.py

@@ -1,24 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_medical_expense_deduction_joint(Variable):
-    value_type = float
-    entity = Person
-    definition_period = YEAR
-    label = "Montana medical expense deduction when married couples are filing jointly"
-    reference = (
-        "https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf#page=7",
-        "https://law.justia.com/codes/montana/2022/title-15/chapter-30/part-21/section-15-30-2131/",
-        # MT Code § 15-30-2131 (2022) (1)(g)(i)
-    )
-    unit = USD
-    defined_for = StateCode.MT
-
-    def formula(person, period, parameters):
-        expense = add(person.tax_unit, period, ["medical_expense"])
-        p = parameters(period).gov.irs.deductions.itemized.medical
-        # Law does not define Montana AGI as the cap.
-        # Tax form points to page 1, line 14, which is Montana AGI.
-        medical_floor = p.floor * add(person.tax_unit, period, ["mt_agi"])
-        is_head = person("is_tax_unit_head", period)
-        return is_head * max_(0, expense - medical_floor)

policyengine_us/variables/gov/states/mt/tax/income/exemptions/mt_aged_exemption_eligible_person.py

@@ -1,17 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_aged_exemption_eligible_person(Variable):
-    value_type = bool
-    entity = Person
-    label = "Montana aged exemptions when married couples file separately"
-    definition_period = YEAR
-    reference = "https://regulations.justia.com/states/montana/department-42/chapter-42-15/subchapter-42-15-4/rule-42-15-402/"
-    defined_for = StateCode.MT
-
-    def formula(person, period, parameters):
-        p = parameters(period).gov.states.mt.tax.income.exemptions
-        age = person("age", period)
-        aged = age >= p.age_threshold
-
-        return aged & person("is_tax_unit_head_or_spouse", period)

policyengine_us/variables/gov/states/mt/tax/income/exemptions/mt_dependent_exemptions_person.py

@@ -1,21 +0,0 @@
-from policyengine_us.model_api import *
-
-
-class mt_dependent_exemptions_person(Variable):
-    value_type = int
-    entity = Person
-    label = "Montana dependent exemption for each dependent"
-    unit = USD
-    definition_period = YEAR
-    reference = "https://regulations.justia.com/states/montana/department-42/chapter-42-15/subchapter-42-15-4/rule-42-15-403/"
-    defined_for = StateCode.MT
-
-    def formula(person, period, parameters):
-        # Qualifying child under IRC 152(c), which defines for the EITC
-        qualifying_child = person("is_child_dependent", period)
-        # Disabled dependents get an additional exemption.
-        disabled = person("is_disabled", period)
-        p = parameters(period).gov.states.mt.tax.income.exemptions
-
-        eligible_dependent = qualifying_child * (1 + disabled)
-        return eligible_dependent * p.amount