policyengine-us 1.374.0__py3-none-any.whl → 1.375.0__py3-none-any.whl
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- policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/all.yaml +3 -0
- policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/non_cash.yaml +4 -2
- policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml +3 -3
- policyengine_us/parameters/gov/states/ga/tax/income/credits/cdcc/rate.yaml +3 -0
- policyengine_us/parameters/gov/states/ga/tax/income/credits/ctc/age_threshold.yaml +11 -0
- policyengine_us/parameters/gov/states/ga/tax/income/credits/ctc/amount.yaml +10 -0
- policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +6 -0
- policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_ctc.yaml +107 -0
- policyengine_us/variables/gov/states/ga/tax/income/credits/ctc/ga_ctc.py +25 -0
- {policyengine_us-1.374.0.dist-info → policyengine_us-1.375.0.dist-info}/METADATA +1 -1
- {policyengine_us-1.374.0.dist-info → policyengine_us-1.375.0.dist-info}/RECORD +14 -10
- {policyengine_us-1.374.0.dist-info → policyengine_us-1.375.0.dist-info}/WHEEL +0 -0
- {policyengine_us-1.374.0.dist-info → policyengine_us-1.375.0.dist-info}/entry_points.txt +0 -0
- {policyengine_us-1.374.0.dist-info → policyengine_us-1.375.0.dist-info}/licenses/LICENSE +0 -0
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@@ -2,6 +2,9 @@ description: Ceiling (as a decimal fraction of AGI) for all charitable contribut
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metadata:
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unit: /1
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label: Charitable deduction limit
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reference:
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- title: 26 U.S. Code § 170 - Charitable, etc., contributions and gifts (b)(1)(G)(i)
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href: https://www.law.cornell.edu/uscode/text/26/170
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values:
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2013-01-01: 0.5
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2018-01-01: 0.6
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@@ -3,6 +3,8 @@ metadata:
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unit: /1
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period: year
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label: Non-cash charitable deduction limit
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reference:
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- title: 26 U.S. Code § 170 - Charitable, etc., contributions and gifts (b)(1)(A)
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href: https://www.law.cornell.edu/uscode/text/26/170
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values:
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2013-01-01: 0.
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2026-01-01: 0.5
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2013-01-01: 0.5
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@@ -1,11 +1,11 @@
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description: The IRS floors the charitable deduction at this percentage of adjusted gross income.
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metadata:
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unit:
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unit: /1
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period: year
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label: Charitable donation floor amount
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reference:
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- title:
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href: https://www.
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- title: 26 U.S. Code § 170 - Charitable, etc., contributions and gifts (b)(1)(H)(I)
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href: https://www.law.cornell.edu/uscode/text/26/170
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values:
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2026-01-01: 0.005
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@@ -3,6 +3,7 @@ values:
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2006-01-01: 0.10
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2007-01-01: 0.20
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2008-01-01: 0.30
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2025-01-01: 0.50
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metadata:
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period: year
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unit: /1
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reference:
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- title: Document O.C.G.A. § 48-7-29.10
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href: https://advance.lexis.com/documentpage/teaserdocument/?pdmfid=1000516&crid=849798b8-0b2c-47d0-a404-02db4136dc5b&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2fshared%2fdocument%2fstatutes-legislation%2furn%3acontentItem%3a6348-G0H1-DYB7-W3KD-00008-00&pddocid=urn%3acontentItem%3a6348-G0H1-DYB7-W3KD-00008-00&pdcontentcomponentid=234186&pdteaserkey=h1&pditab=allpods&ecomp=8s65kkk&earg=sr0&prid=975a6cc4-c661-4f86-a704-4f0844c233b9
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- title: House Bill 136 # Increases match from 30% to 50% for tax year 2025.
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href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2
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@@ -0,0 +1,11 @@
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description: Georgia provides a Child Tax Credit amount for children below this age.
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metadata:
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unit: age
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label: Georgia Child Tax Credit child age threshold
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period: year
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reference:
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- title: House Bill 136 # Establishes the CTC for tax year 2026.
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href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2
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values:
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2026-01-01: 6
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description: Georgia provides this child tax credit amount for each qualifying child.
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values:
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2026-01-01: 250
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metadata:
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unit: currency-USD
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period: year
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label: Georgia child tax credit amount
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reference:
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- title: House Bill 136 # Establishes the CTC for tax year 2026.
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href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2
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2021-01-01:
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- ga_cdcc
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- ga_low_income_credit
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2026-01-01:
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- ga_cdcc
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- ga_low_income_credit
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- ga_ctc
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metadata:
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unit: list
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period: year
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# Child and dependent care credit.
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- title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-29.10(b)
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href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-10/
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- title: House Bill 136 # Establishes the CTC for tax year 2026.
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href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2
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@@ -0,0 +1,107 @@
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- name: GA CTC - full credit with sufficient liability
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period: 2026
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input:
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people:
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parent:
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age: 30
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child:
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age: 2
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ctc_qualifying_child: true
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tax_units:
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tax_unit:
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members: [parent, child]
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filing_status: SINGLE
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ga_income_tax_before_non_refundable_credits: 10_000
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households:
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household:
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members: [parent, child]
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state_code: GA
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output:
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ga_ctc: 250
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- name: GA CTC - no credit due to age (too old)
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period: 2026
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input:
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people:
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parent:
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age: 30
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child:
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age: 6
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ctc_qualifying_child: true
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tax_units:
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tax_unit:
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members: [parent, child]
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filing_status: SINGLE
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ga_income_tax_before_non_refundable_credits: 10_000
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households:
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household:
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members: [parent, child]
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state_code: GA
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output:
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ga_ctc: 0
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- name: GA CTC - multiple children full credit
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period: 2026
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input:
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people:
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parent:
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age: 32
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child1:
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age: 1
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ctc_qualifying_child: true
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child2:
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age: 5
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ctc_qualifying_child: true
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tax_units:
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tax_unit:
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members: [parent, child1, child2]
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filing_status: SINGLE
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ga_income_tax_before_non_refundable_credits: 10_000
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households:
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household:
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members: [parent, child1, child2]
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state_code: GA
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output:
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ga_ctc: 500
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- name: GA CTC - not available outside Georgia
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period: 2026
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input:
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people:
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parent:
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age: 30
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child:
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age: 2
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ctc_qualifying_child: true
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tax_units:
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tax_unit:
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members: [parent, child]
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filing_status: SINGLE
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ga_income_tax_before_non_refundable_credits: 10_000
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households:
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household:
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members: [parent, child]
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state_code: AL
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output:
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ga_ctc: 0
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- name: GA CTC - no credit in 2025 (pre-enactment)
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period: 2025
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input:
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people:
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parent:
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age: 30
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child:
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age: 2
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ctc_qualifying_child: true
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tax_units:
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tax_unit:
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members: [parent, child]
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filing_status: SINGLE
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ga_low_income_credit: 0
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households:
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household:
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members: [parent, child]
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state_code: GA
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output:
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ga_non_refundable_credits: 0
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from policyengine_us.model_api import *
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class ga_ctc(Variable):
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value_type = float
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entity = TaxUnit
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label = "Georgia Child Tax Credit"
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unit = USD
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definition_period = YEAR
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defined_for = StateCode.GA
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reference = (
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"https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2",
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)
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def formula(tax_unit, period, parameters):
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p = parameters(period).gov.states.ga.tax.income.credits.ctc
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person = tax_unit.members
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age = person("age", period)
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ctc_eligible_child = person("ctc_qualifying_child", period)
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ga_child_age_eligible = age < p.age_threshold
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eligible_children = tax_unit.sum(
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ctc_eligible_child & ga_child_age_eligible
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)
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return eligible_children * p.amount
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policyengine_us/parameters/gov/irs/deductions/itemized/casualty/active.yaml,sha256=8doT3chn4HkGAeuDXKiSnpXIMlLxoYMSowd6ew31TAs,418
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policyengine_us/parameters/gov/irs/deductions/itemized/casualty/floor.yaml,sha256=LA1VXZyCKBuhEV7eQtokpGNc8ByepotHOo55byljJ4Y,161
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/non_itemizers_amount.yaml,sha256=KuaiA0AOMAUgBuRWlOSON2cnhY7jGmTd5_9XY6IqQBg,1704
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/all.yaml,sha256=
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/non_cash.yaml,sha256=
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml,sha256
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/all.yaml,sha256=iMWHjJIXLMJwu-n7q9tbgMZaBhyxtgV1snkho_BdUbk,395
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/ceiling/non_cash.yaml,sha256=d3EFo_IdQfveCqZgd1ClMFyGqaZEx-m7aRjorsyNkBk,358
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/amount.yaml,sha256=M1C44_9JC1LBDz-SqUNZ2kUZWvUjulTfia05DiXAWa4,367
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policyengine_us/parameters/gov/irs/deductions/itemized/charity/floor/applies.yaml,sha256=hiL1ieJZs35v7uFfXbx4Wkt6Ov_oDMA-teY9z5LM4Q8,336
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policyengine_us/parameters/gov/irs/deductions/itemized/interest/mortgage/cap.yaml,sha256=1mZPTlbr0WnUYte5Ggi0_8jSwmmLWQwPRdUR6dsluH4,1125
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policyengine_us/parameters/gov/irs/deductions/itemized/limitation/agi_rate.yaml,sha256=8l4bWHUAHaJ71nWtwS9djKqMwPb_xuRA83pBHJc4SMQ,518
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policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/earned_income.yaml,sha256=vrN3Fs8176Ew9QjexYfssTRGG2-eSH5omT0RpJHGAww,1539
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policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/older.yaml,sha256=UeAUkr8pt5IxhKbxOoMjggbfHZuaYj_2ZtBFoBgWajY,1351
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policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/younger.yaml,sha256=VN5QvuYcJ6EW5fQTz1t81dQhPutaEVJs6-IZCuFGxVo,1597
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policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml,sha256=
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policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml,sha256=e3C64d0fIYOK7APrNc7GA-lt39-WoBW0EUpZqpSZyFI,892
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policyengine_us/parameters/gov/states/ga/tax/income/credits/cdcc/README.md,sha256=VAZGt1sAu_LCgaRpLFoUMOUaIBkjA5GGPgZ-9TEq0gs,34
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policyengine_us/parameters/gov/states/ga/tax/income/credits/cdcc/rate.yaml,sha256=
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policyengine_us/parameters/gov/states/ga/tax/income/credits/cdcc/rate.yaml,sha256=0QFfx-aBrBxDa6YHMj2a8OPa_hmUR8WOTDK06utOcI8,1029
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policyengine_us/parameters/gov/states/ga/tax/income/credits/ctc/age_threshold.yaml,sha256=j5oEMGMy6gxbQyJBaS6cEg5oq8jF9LFvzIpP_1LZepE,380
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policyengine_us/parameters/gov/states/ga/tax/income/credits/ctc/amount.yaml,sha256=vba1iPlNHXvT8AqfrrdNe7aTKrJqK3rHNoXiQ_zkPwc,378
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policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/supplement_age_eligibility.yaml,sha256=VrbUGOCj8IlKgWWdVTmBGQWYNuL1wIX5eDLNu6EI4tU,1282
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policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.yaml,sha256=wy6wSMxo8c_ndrrqeq173hZhaIKQjTC1mmiMuAaVeAo,421
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policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_taxable_income.yaml,sha256=0XpZG0b6-NuB0meZWHpIv5aHtjJnUv-qdhaQRnDUmYM,178
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policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml,sha256=swbVs4VvJf7qCu---JmZQapVUdTp8-iJ7I3Ly1a1TVA,711
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policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_ctc.yaml,sha256=17PQ1v6V5AUHOaLcQrjQt_SEmi0JCI-c68lkrp2ztWs,2310
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policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_low_income_credit.yaml,sha256=Zfsw-JB6s6IJeeVP-WPi3-_0sBu71JBauVyxA72pwgo,1870
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policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/dependent_care_credit/ga_cdcc.yaml,sha256=yWHC9ArhF0v0Mh0X47nxIpX2SlBYiJ-7vsMpkX02utE,380
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policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/deductions/standard/ga_additional_standard_deduction.yaml,sha256=0kjHzf3RzvRC8ivWZeA-Lf73JGZzXq4hOsXEoJF6GvE,474
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policyengine_us/variables/gov/states/ga/tax/income/ga_withheld_income_tax.py,sha256=orbGgQHZD3KXOsCBoYhw3DV8etnxdcuFs5NouIvyd6c,632
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policyengine_us/variables/gov/states/ga/tax/income/credits/ga_low_income_credit.py,sha256=KADXfIl-1MShWw1jjibgCFgfSgxw1K7g967_W_vYEH4,1470
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policyengine_us/variables/gov/states/ga/tax/income/credits/cdcc/ga_cdcc.py,sha256=IiFG3L7HhqKGH1N9X802W7wjDT9t49r0fnRqkwDUBJ4,504
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policyengine_us/variables/gov/states/ga/tax/income/credits/ctc/ga_ctc.py,sha256=y5iTwDUFMUytjkV5LhwXkdkmoKV8qMMWS3omsBvrSd4,804
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policyengine_us/variables/gov/states/ga/tax/income/deductions/ga_additional_standard_deduction.py,sha256=sdcdASZfpCCzekNHDuyyEj06dPZenB9IHPhb12as5to,1544
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policyengine_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py,sha256=Yaa180pAH_53kaSAEkL6wGuOAtNVgtiNLG1XCthaG5c,1425
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policyengine_us/variables/gov/states/ga/tax/income/deductions/ga_standard_deduction.py,sha256=R2ypK1UnkD_dBeQiSx8dKyLE3kINLWv7sG-ADMv2IOg,1276
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policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
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policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
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policyengine_us-1.375.0.dist-info/METADATA,sha256=4Z0COwnEA0Mpk80PdqqtbreTrs2ffMb0GBnDTs0CXXo,1649
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policyengine_us-1.375.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
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policyengine_us-1.375.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
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policyengine_us-1.375.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
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policyengine_us-1.375.0.dist-info/RECORD,,
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