policyengine-us 1.365.2__py3-none-any.whl → 1.366.0__py3-none-any.whl

policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml

@@ -2,6 +2,8 @@ description: Virginia matches this percent of the federal earned income tax cred
 values:
   2021-01-01: 0
   2022-01-01: 0.15
+  2025-01-01: 0.2
+  2027-01-01: 0.15
 
 metadata:
   period: year
@@ -12,10 +14,14 @@ metadata:
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=32
   - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32
+  # Virginia introduced the refundable EITC in 2022
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Booklet
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=31
   - title: Code of Virginia § 58.1-339.8.B.3
     href: https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-339.8/
-     # Virginia introduced the refundable EITC in 2022
+  # 2025 EITC reflected in statute
+  - title: House Bill 1600 (2025 Appropirations Act)
+    href: https://legiscan.com/VA/text/HB1600/id/3262750/Virginia-2025-HB1600-Chaptered.pdf#page=783
+  

policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml

@@ -5,7 +5,7 @@ values:
   2023-01-01:
     - va_non_refundable_eitc
     - va_rebate
-  2024-01-01:
+  2025-01-01:
     - va_non_refundable_eitc
 metadata:
   unit: list
@@ -24,3 +24,6 @@ metadata:
     href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/ # EITC
   - title: Virginia 2023 legislative summary
     href: https://www.tax.virginia.gov/sites/default/files/inline-files/2023-legislative-summary.pdf#page=9 # the 2023 rebate
+  - title: House Bill 1600 (2025 Appropirations Act)
+    href: https://legiscan.com/VA/text/HB1600/id/3262750/Virginia-2025-HB1600-Chaptered.pdf#page=335
+  # House Bill 1600 reauthorized rebate for tax year 2024

policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml

@@ -8,6 +8,7 @@ metadata:
   reference:
   - title: Code of Virginia § 58.1-322.03.(1)(b)
     href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/
+  # 2025 standard deduction reflected in statute
   - title: Virginia 2024 Form 760 Resident Individual Income Tax Instructions
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2024-760-instructions.pdf#page=17
   - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions
@@ -18,29 +19,36 @@ metadata:
     href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18
   - title: Virginia 2023 legislative summary
     href: https://www.tax.virginia.gov/sites/default/files/inline-files/2023-legislative-summary.pdf#page=10
+  - title: House Bill 1600 (2025 Appropriations Act)
+    href: https://legiscan.com/VA/text/HB1600/id/3262750/Virginia-2025-HB1600-Chaptered.pdf#page=780
 
 JOINT:
   2021-01-01: 9_000
   2022-01-01: 16_000
   2024-01-01: 17_000
-  2026-01-01: 6_000
+  2025-01-01: 17_500
+  2027-01-01: 6_000
 SINGLE:
   2021-01-01: 4_500
   2022-01-01: 8_000
   2024-01-01: 8_500
-  2026-01-01: 3_000
+  2025-01-01: 8_750
+  2027-01-01: 3_000
 SEPARATE:
   2021-01-01: 4_500
   2022-01-01: 8_000
   2024-01-01: 8_500
-  2026-01-01: 3_000
+  2025-01-01: 8_750
+  2027-01-01: 3_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 4_500
   2022-01-01: 8_000
   2024-01-01: 8_500
-  2026-01-01: 3_000
+  2025-01-01: 8_750
+  2027-01-01: 3_000
 SURVIVING_SPOUSE:
   2021-01-01: 4_500
   2022-01-01: 8_000
   2024-01-01: 8_500
-  2026-01-01: 3_000
+  2025-01-01: 8_750
+  2027-01-01: 3_000

policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml

@@ -13,7 +13,10 @@ metadata:
   # Note that the link destination may change if there is a future rebate. As of 2025-02-14, it points to the "2023 Tax Rebate".
   # The HB6001 budget defines this as a one-time rebate for 2023 tax returns, setting a specific rebate amount rather than enabling/disabling it with a boolean.  
   - title: What You Need to Know About the 2023 Tax Rebate
-    href: https://www.tax.virginia.gov/rebate 
+    href: https://www.tax.virginia.gov/rebate
+  - title: House Bill 1600 (2025 Appropriations Act)
+    href: https://legiscan.com/VA/text/HB1600/id/3262750/Virginia-2025-HB1600-Chaptered.pdf#page=335
+  # House Bill 1600 reauthorized rebate for tax year 2024
 
 JOINT:
   2023-01-01: 400

{policyengine_us-1.365.2.dist-info → policyengine_us-1.366.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.365.2
+Version: 1.366.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.365.2.dist-info → policyengine_us-1.366.0.dist-info}/RECORD

@@ -2762,13 +2762,13 @@ policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/t
 policyengine_us/parameters/gov/states/va/README.md,sha256=pvhTFs2oI0dZKFYKzb4IDxv1sqTX_qpDSCILnbkI0S8,11
 policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml,sha256=LKs-VuAnxNLlV-_JU3-rJXiz4QTwTpcoLcwgGfMxwW8,1938
 policyengine_us/parameters/gov/states/va/tax/income/rates.yaml,sha256=QR5l_tfHapYaAGQW7oXI19DgojbDXkX5VkZSWJBJN8Y,1326
-policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml,sha256=uLBx8kWunnoga3ieAtMuZwALBgalV5Tl13mlicnd4fg,1423
+policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml,sha256=rU8n8ITle4XfDBFod0jVg_EnuflGvAVMr0ukByHy1CQ,1635
 policyengine_us/parameters/gov/states/va/tax/income/credits/refundable.yaml,sha256=0ahLMAFKn9qZcBzm5q_U63oB_4ie7O0UGrmSPnOjubc,1135
 policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/base.yaml,sha256=Pq5C4NuqzCa2iNEH5ZAUJLiyNmL2jTKyZBUUJSGtQWs,1102
 policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/ineligible_programs.yaml,sha256=wYGaChx5VvS7ILCzPWrPx9pGWzdNOb3PrNYzxFHnkp8,1056
 policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/non_refundable.yaml,sha256=4H-oHBcyt6ekQ7pe7MdWfpWw8Os9ICk3_AUe7zGPw7c,1085
-policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml,sha256=FJBXhnbnW-NFXr4jvqZ8qT749Zjihla1TeeIKq0J4xo,1149
-policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml,sha256=7dLZs_DGkwHGgyvbUZxn_4Yv_SGGGGrgf6abZhoQyoI,1657
+policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml,sha256=AE7f6ai5deTXUJ3YWmc4shQS_DuXXmlkwBP4vTsm7CY,1375
+policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml,sha256=rtPJrMutAZ4kbBxlSQw1-6xrGTf5FMYvqNbRwUT_LZQ,1961
 policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml,sha256=UHZwsFy-ZDCDCK8RXao-Sfl2NNeN6hpAMr649big3WE,4191
 policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml,sha256=OIR8PzVHEBBKUn_Iyy7GFniyYqjuJ3kMNKLZJ9XUjOU,2171
 policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml,sha256=gCqH4gFexVHtVzTIETJUYU2WhH4I9rtIpuC1dLx5Xro,2135
@@ -2776,7 +2776,7 @@ policyengine_us/parameters/gov/states/va/tax/income/exemptions/aged_blind.yaml,s
 policyengine_us/parameters/gov/states/va/tax/income/exemptions/personal.yaml,sha256=R680SUrV5ixm7cvj4sYYBINA7EV6bxV15hnqxnoqTxU,1078
 policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/cap.yaml,sha256=6bFEbiFaZeacAcz3DXXfzoOfNqIxLABWOev4zd0LsKw,1093
 policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/divisor.yaml,sha256=xocBF48hFu_mHMJO_3bYdcEeRH30E__cYV1-LwdPlUU,1116
-policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml,sha256=Uf7wtbOy--MpohbqmNN_x4MyvoRraGIW_lO40EvSRRA,1105
+policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml,sha256=rRjD16LgApEu632j3f6x0eVcND0N6_zdkPF56NQr6WM,1316
 policyengine_us/parameters/gov/states/va/tax/income/subtractions/subtractions.yaml,sha256=YXiYsSuLSxubfaaoTeGWrWq_tzZyGpeLyfhF0aXCr7I,2067
 policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/age_minimum.yaml,sha256=QV7LgiG6z5qrT7wx9EqAYWC8vUJT0NZKV3Bz7h8JSAU,1037
 policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/amount.yaml,sha256=kOBrf_7UQzCOeCPwaO_VO702g3JQ24XE7kdY0h7aoxQ,1043
@@ -8239,8 +8239,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=XmBlgXhzBoLRKk6R8taVZHqUw1eU8MbNeGS9iJ7_l44,4506
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.365.2.dist-info/METADATA,sha256=qLyyEHeqzYRtGqiiroPiDXwW66voQe_YeNOfXJWLD0Y,1693
-policyengine_us-1.365.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.365.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.365.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.365.2.dist-info/RECORD,,
+policyengine_us-1.366.0.dist-info/METADATA,sha256=Pa36lOvjKgoGyi6q5JnM3OjD1OYKUtOnv3F349OvXB4,1693
+policyengine_us-1.366.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.366.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.366.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.366.0.dist-info/RECORD,,