policyengine-us 1.381.3__py3-none-any.whl → 1.382.0__py3-none-any.whl

policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml

@@ -0,0 +1,10 @@
+description: Idaho provides the following minimum 2022 rebate amount for each filer and dependent.
+values:
+  2022-01-01: 75
+metadata:
+  unit: currency-USD
+  period: year
+  label: Idaho 2022 rebate floor
+  reference:
+    - title: Idaho Statutes 63-3024B (3)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024b/

policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml

@@ -0,0 +1,10 @@
+description: Idaho provides a 2022 rebate amount of this percentage of the state income tax liability.
+values:
+  2022-01-01: 0.12
+metadata:
+  unit: currency-USD
+  period: year
+  label: Idaho 2022 rebate floor
+  reference:
+    - title: Idaho Statutes 63-3024B (3)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024b/

policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml

@@ -12,7 +12,14 @@ metadata:
 
 values:
   2002-01-01:
-    - id_aged_or_disabled_credit # Idaho aged or disabled credit
+    - id_aged_or_disabled_credit
   2021-01-01:
-    - id_grocery_credit  # Idaho grocery credit
-    - id_aged_or_disabled_credit # Idaho aged or disabled credit
+    - id_grocery_credit  
+    - id_aged_or_disabled_credit
+  2022-01-01:
+    - id_grocery_credit
+    - id_aged_or_disabled_credit
+    - id_2022_rebate
+  2023-01-01:
+    - id_grocery_credit
+    - id_aged_or_disabled_credit

policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml

@@ -0,0 +1,22 @@
+description: Idaho provides the following minimum special seasonal rebate amount, based on filing status.
+
+metadata:
+  unit: currency-USD
+  period: year
+  breakdown:
+    - filing_status
+  label: Idaho special seasonal rebate floor
+  reference:
+    - title: Idaho Statutes 63-3024B (4)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024b/
+
+SINGLE:
+  2022-01-01: 300
+JOINT:
+  2022-01-01: 600
+SEPARATE:
+  2022-01-01: 300
+SURVIVING_SPOUSE:
+  2022-01-01: 300
+HEAD_OF_HOUSEHOLD:
+  2022-01-01: 300

policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml

@@ -0,0 +1,10 @@
+description: Idaho provides a special seasonal rebate amount of this percentage of the state income tax liability.
+values:
+  2022-01-01: 0.1
+metadata:
+  unit: currency-USD
+  period: year
+  label: Idaho special seasonal rebate rate
+  reference:
+    - title: Idaho Statutes 63-3024B (4)
+      href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024b/

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_2022_rebate.yaml

@@ -0,0 +1,17 @@
+- name: Floor over rate
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 1_000
+    state_code: ID
+    id_2022_rebate_floor: 300
+  output:
+    id_2022_rebate: 300
+
+- name: Rate over floor
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 1_000
+    state_code: ID
+    id_2022_rebate_floor: 0
+  output:
+    id_2022_rebate: 120

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_2022_rebate_floor.yaml

@@ -0,0 +1,21 @@
+- name: One person in ID
+  period: 2022
+  input:
+    state_code: ID
+  output:
+    id_2022_rebate_floor: 75
+
+- name: Two people
+  period: 2022
+  input:
+    people: 
+      person1:
+        age: 40
+      person2:
+        age: 40
+    households:
+      household:
+        members: [person1, person2]
+        state_code: ID
+  output:
+    id_2022_rebate_floor: [75, 75]

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_special_season_rebate.yaml

@@ -0,0 +1,17 @@
+- name: Floor over rate
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 1_000
+    state_code: ID
+    filing_status: SINGLE
+  output:
+    id_special_season_rebate: 300
+
+- name: Rate over floor
+  period: 2022
+  input:
+    id_income_tax_before_non_refundable_credits: 10_000
+    state_code: ID
+    filing_status: SINGLE
+  output:
+    id_special_season_rebate: 1_000

policyengine_us/variables/gov/states/id/tax/income/credits/2022_rebate/id_2022_rebate.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class id_2022_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho 2022 rebate"
+    definition_period = YEAR
+    defined_for = StateCode.ID
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.id.tax.income.credits["2022_rebate"]
+        income_tax_before_credits = tax_unit(
+            "id_income_tax_before_non_refundable_credits", period
+        )
+        percentage_credit = p.rate * income_tax_before_credits
+        floor = add(tax_unit, period, ["id_2022_rebate_floor"])
+        return max_(percentage_credit, floor)

policyengine_us/variables/gov/states/id/tax/income/credits/2022_rebate/id_2022_rebate_floor.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class id_2022_rebate_floor(Variable):
+    value_type = float
+    entity = Person
+    label = "Idaho 2022 rebate floor"
+    definition_period = YEAR
+    defined_for = StateCode.ID
+
+    adds = ["gov.states.id.tax.income.credits.2022_rebate.floor"]

policyengine_us/variables/gov/states/id/tax/income/credits/id_special_season_rebate.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class id_special_season_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho special seasonal rebate"
+    definition_period = YEAR
+    defined_for = StateCode.ID
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.id.tax.income.credits.special_seasonal_rebate
+        income_tax_before_credits = tax_unit(
+            "id_income_tax_before_non_refundable_credits", period
+        )
+        percentage_credit = p.rate * income_tax_before_credits
+        filing_status = tax_unit("filing_status", period)
+        floor = p.floor[filing_status]
+        return max_(percentage_credit, floor)

{policyengine_us-1.381.3.dist-info → policyengine_us-1.382.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.381.3
+Version: 1.382.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.381.3.dist-info → policyengine_us-1.382.0.dist-info}/RECORD

@@ -1531,7 +1531,9 @@ policyengine_us/parameters/gov/states/ia/tax/income/taxable_income/additions.yam
 policyengine_us/parameters/gov/states/ia/tax/income/taxable_income/subtractions.yaml,sha256=xvzYg1pZwnbhPCJnCkpe0EQ1uM_BQqPciyJzD29oizE,1311
 policyengine_us/parameters/gov/states/id/README.md,sha256=kvtjNiUwpLs4_9k916xh9jLgIzvTylItPpMJLmJZREY,7
 policyengine_us/parameters/gov/states/id/tax/income/credits/non_refundable.yaml,sha256=DFvGtl8YZyzYPxNmbFr_rhuG8Ts59YJ55sePKS6HJxg,641
-policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml,sha256=-V1eiVSjS3cRglMuUvQKH8RLfvy_2GkBKelcxK9Q71U,907
+policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml,sha256=mfvsOxpHPh2EIyTBX9_61SVA90ZRk9HkA9oa4Vu7yA4,984
+policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml,sha256=G0o8nti3DsIBGskQGaYutFXQTh08-2_lv32W9G_BeEs,350
+policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml,sha256=mUlgcUQUDEIuXoTBUtc4lOp4RPGat6zQwaJSOoIadqA,356
 policyengine_us/parameters/gov/states/id/tax/income/credits/aged_or_disabled/age_threshold.yaml,sha256=WKPHZLm1j4umAXhJOHzWEEMag94u4Auhnk5QYWwk22Y,1269
 policyengine_us/parameters/gov/states/id/tax/income/credits/aged_or_disabled/amount.yaml,sha256=vDZ9mCNywpPArOj1npful07Ldh9D0D8Wg9cKKaBAGI8,1282
 policyengine_us/parameters/gov/states/id/tax/income/credits/aged_or_disabled/person_cap.yaml,sha256=aVT8BHsHPy6OBUQ1e6Cc_dERBw9-ZW7ATC63-pFefKo,1290
@@ -1542,6 +1544,8 @@ policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/aged/age_thr
 policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/aged/amount.yaml,sha256=J_NorjR2OQrMx5MRtlCFqtUDKlkOEEt2eB9VZ1wMLfA,1470
 policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/aged/in_effect.yaml,sha256=LX-UMYdBk-PUxAve5ClqOwvvsHakJn7tHxIv7oObCJM,1504
 policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml,sha256=2JDsT4NJqI3dvq4DAeo2D1fa_7X80Je54_TZebaac4c,1574
+policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml,sha256=yH00DE9jZgXxLHeaHPEmLLN9Jms0eKejz9yWwt_UVEo,531
+policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml,sha256=TsdFTB2Ye3_EkgOFXRtnvEN9JbSjgdxDyKbC_xLyIuo,378
 policyengine_us/parameters/gov/states/id/tax/income/deductions/capital_gains/percentage.yaml,sha256=ycrvMenEutCPG-4iVRRjcvG0q2uZRS3a3TDHJlbk1qM,1021
 policyengine_us/parameters/gov/states/id/tax/income/deductions/dependent_care_expenses/cap.yaml,sha256=NEoYQo8rglFbkVmKjRK93B6f2O-z_Cn-jqb9MW_5cuc,1053
 policyengine_us/parameters/gov/states/id/tax/income/deductions/retirement_benefits/cap.yaml,sha256=a9c3vtiGMnIfRLJyoBmUUcP_gEzBL-abEzJE-g36MhI,2043
@@ -4010,9 +4014,12 @@ policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_salt_deduction
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_taxable_income.yaml,sha256=CzTxtnk9qVtJoY30V2jVOk3O40KDtTHSnbVSnDpN050,579
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_withheld_income_tax.yaml,sha256=hZGxW9CVVHUfVnlrpQZpix5LYkgRu3hh8zk0eX1C1Do,720
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/integration.yaml,sha256=FjFVklhKYM_3vc9dvWETfRaDE-hBxdsWMKQsD6MGFqc,4766
+policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_2022_rebate.yaml,sha256=9d8oNWSDIYMsp-uDCOplCU9JJcfFCS1922L8qzM05pA,371
+policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_2022_rebate_floor.yaml,sha256=DcNyo7Wrhimm-ojCC0RiT3XtAc9WUDOdglx6YahPfBs,363
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_aged_or_disabled_credit.yaml,sha256=ypo7VOLXqf5UNF9nxTXD32M5Ow6GHg__cn7lqv8sWsI,2108
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_aged_or_disabled_credit_eligible_person.yaml,sha256=_K8Ku_C5eM1nfS99xLtxj5o5CHut8XhqMuK76mgXcx4,6195
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_ctc.yaml,sha256=k9dtZYJCiDXIbWQqf6dWhxgdIINQWvu4XL_DFnyMm48,370
+policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_special_season_rebate.yaml,sha256=QaUYpsFKzrrVo9appi0UOfmTKc3sE7xxu3nE1Yjdj2M,388
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/grocery/id_grocery_credit.yaml,sha256=vXX3ybmcX0idJicBBjwfsc8EK3mLXQQrMj1xPa2IYiE,2335
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/grocery/id_grocery_credit_aged.yaml,sha256=DQBH7vI1lfl8W_IPy4WSbT84A4ngTqpnLr3QHKsoe4A,1810
 policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.yaml,sha256=7mZ2mI7yXQsit2ZcVghgZAxsPlLL0E4RQj0pQrBjI0w,447
@@ -6432,6 +6439,9 @@ policyengine_us/variables/gov/states/id/tax/income/id_withheld_income_tax.py,sha
 policyengine_us/variables/gov/states/id/tax/income/credits/id_aged_or_disabled_credit.py,sha256=PJHgc8u8-l38_L15zPIRPkdCeMkqLlSpbBPYPaQuNhs,1128
 policyengine_us/variables/gov/states/id/tax/income/credits/id_aged_or_disabled_credit_eligible_person.py,sha256=R7Cjs8LqLatmO3GzCNnLzUNKbfDlrIvT_2v3v4kKy4w,1253
 policyengine_us/variables/gov/states/id/tax/income/credits/id_ctc.py,sha256=f7c3cnPzeUDddGq04y9bePYGMEO5LgGf7X68u_vLQAY,723
+policyengine_us/variables/gov/states/id/tax/income/credits/id_special_season_rebate.py,sha256=NSG10Fs-Q353bxUjz7Xkjlcwp46NLci8ShBBgYIqRGI,718
+policyengine_us/variables/gov/states/id/tax/income/credits/2022_rebate/id_2022_rebate.py,sha256=YqeOhvCLtYkqsSORenn-jUvomeGshB7ooPhmjq0hXzc,632
+policyengine_us/variables/gov/states/id/tax/income/credits/2022_rebate/id_2022_rebate_floor.py,sha256=2eiEbuiXBKTSccvwRYeoRWXijsMtosEnND0yHN8QkME,288
 policyengine_us/variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit.py,sha256=UTAAx1T9gIFWPCjFXs2vhQ2rXlEOM0RnvkjXRzBQC9k,1064
 policyengine_us/variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_aged.py,sha256=Ounu9koUqG6guzJJpxHRPr3XSV5t6qjhduTJq_hbVLM,850
 policyengine_us/variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.py,sha256=0LIGHITHapIepN2WpJvnX8FDr9T-dm49SI6OwGacnVw,606
@@ -8298,8 +8308,8 @@ 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-1.381.3.dist-info/METADATA,sha256=jsYKFk9M_6GcAwoo8Y13OnzIKFQ_Nwc9tjnuN2gqUyY,1649
-policyengine_us-1.381.3.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.381.3.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.381.3.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.381.3.dist-info/RECORD,,
+policyengine_us-1.382.0.dist-info/METADATA,sha256=IedOZfq3uB5TQtWUlKEOkcpevDZbxVKhO0x_B_CLJvk,1649
+policyengine_us-1.382.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.382.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.382.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.382.0.dist-info/RECORD,,