policyengine-us 1.386.0__py3-none-any.whl → 1.387.0__py3-none-any.whl

policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/joint_multiplier.yaml

@@ -0,0 +1,17 @@
+description: Arkansas multiplies the additional tax credit for qualified individuals by this fraction for joint filers.
+metadata:
+  period: year
+  unit: currency-USD
+  label: Arkansas additional tax credit for qualified individuals joint multiplier
+  reference:
+    - title: Arkansas 2023 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2022 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2024 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas Code of 1987 Title 26 Subtitle 5 Chapter 51 Subchapter 5 Section 26-51-501
+      href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
+
+values:
+  2022-01-01: 2

policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/max_amount.yaml

@@ -0,0 +1,17 @@
+description: Arkansas allows for this maximum additional tax credit for qualified individuals amount, based on filing status.
+metadata:
+  period: year
+  unit: currency-USD
+  label: Arkansas additional tax credit for qualified individuals max amount
+  reference:
+    - title: Arkansas 2023 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2022 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2024 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas Code of 1987 Title 26 Subtitle 5 Chapter 51 Subchapter 5 Section 26-51-501
+      href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
+
+values:
+  2022-01-01: 60

policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/amount.yaml

@@ -0,0 +1,17 @@
+description: Arkansas reduces the additional tax credit for qualified individuals by this amount for each increment of taxable income above the threshold.
+metadata:
+  reference:
+    - title: Arkansas 2023 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2022 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2024 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas Code of 1987 Title 26 Subtitle 5 Chapter 51 Subchapter 5 Section 26-51-501
+      href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
+  label: Arkansas additional tax credit for qualified individuals reduction amount
+  unit: currency-USD
+  period: year
+  
+values:
+  2022-01-01: 5

policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/increment.yaml

@@ -0,0 +1,17 @@
+description: Arkansas reduces the additional tax credit for qualified individuals for each of these increments of taxable income above the threshold.
+metadata:
+  reference:
+    - title: Arkansas 2023 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2022 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2024 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas Code of 1987 Title 26 Subtitle 5 Chapter 51 Subchapter 5 Section 26-51-501
+      href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
+  label: Arkansas additional tax credit for qualified individuals reduction increment
+  unit: currency-USD
+  period: year
+  
+values:
+  2022-01-01: 100

policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/start.yaml

@@ -0,0 +1,21 @@
+description: Arkansas reduces the additional tax credit for qualified individuals to filers with taxable income above this amount.
+metadata:
+  reference:
+    - title: Arkansas 2023 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2023_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2022 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas 2024 Additional Tax Credit for Qualified Individuals Worksheet
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_Final_AdditionalTaxCreditforQualifiedIndividuals_FI.pdf
+    - title: Arkansas Code of 1987 Title 26 Subtitle 5 Chapter 51 Subchapter 5 Section 26-51-501
+      href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/
+  label: Arkansas additional tax credit for qualified individuals reduction start
+  unit: currency-USD
+  period: year
+  # The adjustment is based on net available general revenue forecast provided to the Joint Committee on Economic and Tax Policy
+  # see: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/ (f)
+  
+values:
+  2022-01-01: 24_300
+  2023-01-01: 25_000
+  2024-01-01: 25_800

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

@@ -7,9 +7,11 @@ values:
     - ar_inflation_relief_credit
     - ar_personal_credits
     - ar_cdcc
+    - ar_additional_tax_credit_for_qualified_individuals
   2024-01-01:
     - ar_personal_credits
     - ar_cdcc
+    - ar_additional_tax_credit_for_qualified_individuals
 metadata:
   reference:
     - title: Inflationary relief income-tax credit worksheet

policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/no_or_one_dependent.yaml

@@ -16,7 +16,7 @@ metadata:
     - title: Arkansas Income Tax Instructions, 2023, Low Income Tax Tables
       href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2023_AR1000F_and_AR1000NR_Instructions.pdf#page=25
     - title: Arkansas Income Tax Instructions, 2024, Low Income Tax Tables
-      href: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf#page=24
+      href: https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2024.pdf#page=2
 brackets:
   - threshold:
       2021-01-01: 0

policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml

@@ -45,6 +45,7 @@ brackets:
         2021-01-01: 4_800
         2022-01-01: 5_100
         2023-01-01: 5_300
+        2024-01-01: 5_500
       metadata:
         uprating: gov.irs.uprating
         rounding:
@@ -62,6 +63,7 @@ brackets:
         2021-01-01: 9_500
         2022-01-01: 10_300
         2023-01-01: 10_600
+        2024-01-01: 10_900
       metadata:
         uprating: gov.irs.uprating
         rounding:
@@ -80,6 +82,7 @@ brackets:
         2021-01-01: 14_300
         2022-01-01: 14_700
         2023-01-01: 15_100
+        2024-01-01: 15_600
       metadata:
         uprating: gov.irs.uprating
         rounding:
@@ -98,6 +101,7 @@ brackets:
         2021-01-01: 23_600
         2022-01-01: 24_300
         2023-01-01: 25_000
+        2024-01-01: 25_700
       metadata:
         uprating: gov.irs.uprating
         rounding:

policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.yaml

@@ -0,0 +1,150 @@
+- name: Joint household with taxable income above the threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 30_000
+      person2:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ar_files_separately: false
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_additional_tax_credit_for_qualified_individuals_person: 0
+
+- name: Joint household with taxable income below the phase out threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 23_000
+      person2:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ar_files_separately: false
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_additional_tax_credit_for_qualified_individuals_person: [60, 60]
+
+- name: Joint household with taxable income above the phase out threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 26_200
+      person2:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ar_files_separately: false
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_additional_tax_credit_for_qualified_individuals_person: [40, 40]
+
+- name: No credit for dependents
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 26_200
+      person2:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 0
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        ar_files_separately: false
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: AR
+  output:
+    ar_additional_tax_credit_for_qualified_individuals_person: [40, 40, 0]
+
+- name: Single person
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_taxable_income_indiv: 0
+        ar_taxable_income_joint: 26_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        ar_files_separately: false
+        filing_status: SINGLE
+    households:
+      household:
+        members: [person1]
+        state_code: AR
+  output:
+    ar_additional_tax_credit_for_qualified_individuals_person: 50
+
+- name: Married filing separately, one person with income above threshold
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_taxable_income_indiv: 26_200
+      person2:
+        ar_taxable_income_indiv: 30_000
+        ar_taxable_income_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ar_files_separately: true
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_additional_tax_credit_for_qualified_individuals_person: [40, 0]
+
+- name: Married filing separately, both receive the credit
+  period: 2024
+  input:
+    people:
+      person1:
+        ar_taxable_income_indiv: 26_200
+      person2:
+        ar_taxable_income_indiv: 10_000
+        ar_taxable_income_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ar_files_separately: true
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: AR
+  output:
+    ar_additional_tax_credit_for_qualified_individuals_person: [40, 60]

policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml

@@ -154,3 +154,46 @@
     ar_income_tax_before_non_refundable_credits_indiv: [6_502, 0]
     ar_files_separately: false
     ar_income_tax: 6_415
+
+- name: 4448-AR.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 36
+        employment_income: 0.0
+        qualified_dividend_income: 10068.2195
+        long_term_capital_gains: 28857.3535
+        taxable_interest_income: 4218.7285
+        is_tax_unit_head: true
+      person2:
+        age: 25
+        employment_income: 0.0
+        qualified_dividend_income: 10068.2195
+        long_term_capital_gains: 28857.3535
+        taxable_interest_income: 4218.7285
+        is_tax_unit_spouse: true
+      person3:
+        age: 10
+        employment_income: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 5
+  output:
+    ar_income_tax: 1_085

policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/integration.yaml

@@ -25,9 +25,9 @@
     ms_total_exemptions_joint: [15_000, 0, 0]
     ms_total_exemptions: 15_000
     ms_taxable_income_indiv: [13_200, 8_200, 0]
-    ms_taxable_income_joint: [21_400, 0, 0]
+    ms_taxable_income_joint: [3_400, 18_000, 0]
     ms_income_tax_before_credits_indiv: [390, 158, 0]
-    ms_income_tax_before_credits_joint: [800, 0, 0]
+    ms_income_tax_before_credits_joint: [0, 630, 0]
     ms_files_separately: true
     ms_agi: [23_000, 18_000, 0]
     ms_income_tax: 548
@@ -144,12 +144,12 @@
         state_fips: 28  # MS
   output:  # expected results from patched TAXSIM35 2024-03-09 version
     ms_agi: [301_764.53, 8_030, 0, 0, 0, 0] # TAXSIM 301764.54 + 8030 = 309794.54
-    ms_taxable_income_joint: [287_194.53, 0, 0, 0, 0, 0] #TAXSIM 279164 + 8030 = 287194.54
+    ms_taxable_income_joint: [279_164.53, 8_030, 0, 0, 0, 0] #TAXSIM 279164 + 8030 = 287194.54
     ms_deductions_joint: [4_600, 0, 0, 0, 0, 0]
     ms_total_exemptions_joint: [18000,0,0,0,0,0]
     # ms_income_tax_before_credits_joint: [14089.727, 0, 0, 0, 0, 0]
     # ms_income_tax_before_credits_indiv: [14253.227, 0, 0, 0, 0, 0]
-    ms_income_tax: 14_089.727 # TAXSIM 13819.73
+    ms_income_tax: 13_839.427 # TAXSIM 13819.73
 
 - name: Tax unit with taxsimid 90168 in i21.its.csv and i21.ots.csv
   absolute_error_margin: 0.01
@@ -193,4 +193,37 @@
         members: [person1, person2, person3, person4, person5, person6]
         state_fips: 28  # MS
   output:  # expected results from patched TAXSIM35 2024-04-15 version
-    ms_income_tax: 3_053
+    ms_income_tax: 2_783
+
+- name: 950-MS.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 29492.0
+      person2:
+        age: 40
+        employment_income: 11307.0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 28
+  output:
+    ms_agi: [29492.0, 11307.0]
+    ms_files_separately: false
+    ms_total_exemptions_joint: [12_000, 0]
+    ms_taxable_income_joint: [12_892, 11_307]
+    ms_income_tax: 197

policyengine_us/variables/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals.py

@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class ar_additional_tax_credit_for_qualified_individuals(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Arkansas additional tax credit for qualified individuals"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.AR
+
+    adds = ["ar_additional_tax_credit_for_qualified_individuals_person"]

policyengine_us/variables/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.py

@@ -0,0 +1,42 @@
+from policyengine_us.model_api import *
+
+
+class ar_additional_tax_credit_for_qualified_individuals_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Arkansas additional tax credit for qualified individuals for each individual"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.AR
+
+    def formula(person, period, parameters):
+        filing_separately = person.tax_unit("ar_files_separately", period)
+        income_joint = person("ar_taxable_income_joint", period)
+        income_indiv = person("ar_taxable_income_indiv", period)
+        # When filing separately, the credit is calculated based on individual income
+        income = where(
+            filing_separately, income_indiv, person.tax_unit.sum(income_joint)
+        )
+        p = parameters(
+            period
+        ).gov.states.ar.tax.income.credits.additional_tax_credit_for_qualified_individuals
+        filing_status = person.tax_unit("filing_status", period)
+        joint = filing_status == filing_status.possible_values.JOINT
+        filing_jointly = joint & ~filing_separately
+        multiplier = where(filing_jointly, p.joint_multiplier, 1)
+        max_amount = where(
+            filing_jointly, p.max_amount * multiplier, p.max_amount
+        )
+        excess = max_(income - p.reduction.start, 0)
+        increments = np.ceil(excess / p.reduction.increment)
+        reduction_amount = where(
+            filing_jointly,
+            p.reduction.amount * multiplier,
+            p.reduction.amount,
+        )
+        total_reduction_amount = increments * reduction_amount
+        # Attribute the maximum amount to each spouse equally when married filing jointly
+        divisor = where(filing_jointly, 2, 1)
+        total_credit = max_(max_amount - total_reduction_amount, 0) / divisor
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        return total_credit * head_or_spouse

policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_taxable_income_joint.py

@@ -21,7 +21,4 @@ class ms_taxable_income_joint(Variable):
             period,
             ["ms_deductions_joint", "ms_total_exemptions_joint"],
         )
-        head = person("is_tax_unit_head", period)
-        taxable_income = agi - deductions_and_exemptions
-        # Attribute taxable income to the head
-        return person.tax_unit.sum(taxable_income) * head
+        return agi - deductions_and_exemptions

{policyengine_us-1.386.0.dist-info → policyengine_us-1.387.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.386.0
+Version: 1.387.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.386.0.dist-info → policyengine_us-1.387.0.dist-info}/RECORD

@@ -904,8 +904,13 @@ policyengine_us/parameters/gov/states/al/tax/income/rates/separate.yaml,sha256=u
 policyengine_us/parameters/gov/states/al/tax/income/rates/single.yaml,sha256=Y0ndXgVJbCHiE1DCcvR9GDt5tRefLRLuXXRaqaJ0AK0,805
 policyengine_us/parameters/gov/states/al/tax/income/rates/surviving_spouse.yaml,sha256=rVhX_xQJh2CvDka9Op7gIDxhbfVpPVMLZpxvO1tvMj0,824
 policyengine_us/parameters/gov/states/ar/README.md,sha256=W7OCt8BSNlYJGzp7SsJ5NEPUaFafViZTbHr_kitp7mo,11
-policyengine_us/parameters/gov/states/ar/tax/income/credits/non_refundable.yaml,sha256=xqtThvYXVy8F9_NKryCSRky-J-5rbfDTM0GawKBeH2k,1246
+policyengine_us/parameters/gov/states/ar/tax/income/credits/non_refundable.yaml,sha256=q9EEhzu4hH1SN_DsPCuhjfF7h3_z75UPjNneaTe-MTA,1360
 policyengine_us/parameters/gov/states/ar/tax/income/credits/refundable.yaml,sha256=6duqoHLd3QgX_iAc6NrZfpbLn08PyZLOBtDvla2hI9c,180
+policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/joint_multiplier.yaml,sha256=Z4WlCWBWE9EYxV8fzA6RAlChHytg9qa3CNx10oGLaC8,1115
+policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/max_amount.yaml,sha256=FfgmmnRa3UqA8tyqLZnquhF5rV-jESVYnhaD9jc2l1k,1116
+policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/amount.yaml,sha256=jRr1SKUO9f5raLBuqHT_keEx01owOZ5uHozwNw3MLA4,1152
+policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/increment.yaml,sha256=q0629nM27i_3q8_6jDFT_Y_LnBQQs3jzYZl20q-LNT8,1152
+policyengine_us/parameters/gov/states/ar/tax/income/credits/additional_tax_credit_for_qualified_individuals/reduction/start.yaml,sha256=aMTE3xSY3KbwTto2J1_IfYmrZKDWWhnzOPONXZgEFXo,1417
 policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/README.md,sha256=WktGwM9slcQFpVTZt5b1iJImTHdVkzJBSMZ9nQDkYoc,33
 policyengine_us/parameters/gov/states/ar/tax/income/credits/cdcc/match.yaml,sha256=0-a7favppkHT7DnMTDGFIGNFl4DDh13S_EM0IJWY2uM,864
 policyengine_us/parameters/gov/states/ar/tax/income/credits/inflationary_relief/max_amount.yaml,sha256=xnP_tBoIeP-skD9ZCqg22fOtLF7K83Km9i0q5dRpmgY,1353
@@ -930,13 +935,13 @@ policyengine_us/parameters/gov/states/ar/tax/income/gross_income/capital_gains/e
 policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml,sha256=YTr9-bIU5tG6fIjjdZV_0dfEBYRhJ_C5DU0vxqgJ-zA,1343
 policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml,sha256=Gv1N8dnUZvJ3E7dlHCmDWVrXhJnpErdfirsvn-jqtHE,1340
 policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/single.yaml,sha256=E4h8QGAaCGIiJellaFW950whcIIvedhhd65lTYRYxUw,6931
-policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/no_or_one_dependent.yaml,sha256=2UlMNSKhQ8cybFWqE6vF2xtcsBBiGK2YZiA-o4w5JjM,10406
+policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/no_or_one_dependent.yaml,sha256=ZAy7kX2tXWNbBGXs3FFYpD7AJ7ePQCaGTEB-BFQNj6w,10384
 policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/head_of_household/two_or_more_dependents.yaml,sha256=3ugqpplnMSGY6Gzxc34L_a3tfRDmeeNioWRY9pLEe5M,10027
 policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/no_or_one_dependent.yaml,sha256=3sH_acDPC5is8uYVSyvDK_nWe8cLoikuN2bCWZ4eBF4,10704
 policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/joint/two_or_more_dependents.yaml,sha256=pHQlY686mjKybloMhXqbTC1Hg3vBwjT7F0Ge6RXhSsI,14623
 policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/no_or_one_dependent.yaml,sha256=OpbUsRCpRj7wIt1Nd8-UT8WHO-RNQk1sZj6VjCCygWQ,10432
 policyengine_us/parameters/gov/states/ar/tax/income/rates/low_income_tax_tables/surviving_spouse/two_or_more_dependents.yaml,sha256=ecbeLnLEuu27SDMMJp4j02Wb8pnQ0kT1XZOU8O4i_TM,10046
-policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml,sha256=sKYp_isQEbATvwPttpZim6ZaQnSClKbVT0nERnoD6nc,4221
+policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml,sha256=KCH6d8NbWBZ2ZHSpk756Mt31mBNiMPYQKtLGqtDDBms,4328
 policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml,sha256=-Ck5DW4i-K78yROz4uAUkjAO5hlzLgeRuCrc_mn7pSk,11852
 policyengine_us/parameters/gov/states/az/README.md,sha256=umuScZui-J4iTZo8sh-Ly8MWuZi6HsaP5KYQRLucJeo,9
 policyengine_us/parameters/gov/states/az/hhs/tanf/eligibility/age_threshold/non_student.yaml,sha256=Dej5iDRDXf-SgCmqRXpWcjTHzsaLdi8Yqso6yWp-cpM,428
@@ -3590,7 +3595,8 @@ policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_taxable_capita
 policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_taxable_income_indiv.yaml,sha256=iUwKKfms1l4fkPbbCFcheRWYto3eNFBpFfVrbk79ZJc,321
 policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_taxable_income_joint.yaml,sha256=GCjtJXryk3ueQ9Xv3I8qXEtNiQF0BIOfzyuV_R5ZALM,813
 policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_withheld_income_tax.yaml,sha256=d6hyYejEEeDc0rgV9Nw9wjqaRnt9vWRLKC8A6bdF0LY,737
-policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml,sha256=enit-xxhi3DhbsytfP-2XUeSrQa53utBNNdL3RuOBfI,5455
+policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/integration.yaml,sha256=k50Ucw23FsluvpSOLvMtZEy19PoTx0z7VDUCB1Dp-w4,6560
+policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.yaml,sha256=xpMuJB8gZ2mAJ1pXOXfKgW-yG9S0fmijkmA6sCC8tLs,3892
 policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_cdcc.yaml,sha256=ACmwddua8IObx-TiMFAvum4ilhrm4tt9QL_2y524gVo,208
 policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.yaml,sha256=KzuYw59O_hWayU_JUqAif91Am4rQuoVGy7G27Z9QPSo,3199
 policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/credits/personal/ar_personal_credit_dependent.yaml,sha256=QVMji9csXhnnbNE7APoXrKvCO5Nd9oxXqv7pDz2S-JI,311
@@ -4430,7 +4436,7 @@ policyengine_us/tests/policy/baseline/gov/states/mo/tax/tax_sim/mo_income_tax.ya
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/tax_sim/mo_itemized_deductions.yaml,sha256=0-6PfYu-qfTYx1RNM1oBamqlVcbZRFCdg3sqbQMXIkg,1594
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/tax_sim/mo_taxable_income.yaml,sha256=ujjTbAGTfjGM8sfkCmXkdnIyLagsdCXqdVlhvKAlwUA,1765
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/tax_sim/scenarios/mo_income_tax_by_family_structure.yaml,sha256=7ASnAlxx8XOL6hTrChaZJZO-K4UmV8mSsJ6Y1sP4OAo,4297
-policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/integration.yaml,sha256=IkX9urTmBNpQ9-tmcjdTOE6JuyC4ZXwTXWMFPQucclQ,6608
+policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/integration.yaml,sha256=1dQ-hY6QP6PkQN3zB-KTHeY9RDAFOwV44Wv2Tk1-VXo,7359
 policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_agi.yaml,sha256=X7s_uAMVTQEp6bz8qaIWiAv9eMuBmBpHS94M6Vsc1TE,793
 policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_files_separately.yaml,sha256=rAg4SuPx8zB5_FQCej4EtzuroFTd6H2QEHECxYgVGAA,653
 policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_income_tax.yaml,sha256=FJlt9Lp1wdcwKJZIyn8lU-jFMgPrcYxAkh-MPZKDeCA,1151
@@ -5892,6 +5898,8 @@ policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_capital_gains_join
 policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_indiv.py,sha256=o8eAJ6AW3HR67x-Z1eWLjfp5bw8r-WPALNgSI4A9q3k,754
 policyengine_us/variables/gov/states/ar/tax/income/ar_taxable_income_joint.py,sha256=rDanbRp2N3Lsw2itsFTTDnMhLKxZ7Hxpmt46bu173eM,902
 policyengine_us/variables/gov/states/ar/tax/income/ar_withheld_income_tax.py,sha256=UDZ1aCsxImkUhBVi3ePMfCd3WhrnAMMRrLySs7ImZ6Y,662
+policyengine_us/variables/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals.py,sha256=kccuCSVkYDCMJh2XvHs7LDBOIuVXE7tpkPp96fZ-7Vo,374
+policyengine_us/variables/gov/states/ar/tax/income/credits/ar_additional_tax_credit_for_qualified_individuals_person.py,sha256=Hu4b6C59YyJ4Oo6zlNTOflanGPqGpFzUUYulNhwtYLA,1923
 policyengine_us/variables/gov/states/ar/tax/income/credits/ar_cdcc.py,sha256=Gbhg7c87lbZV8QZPSfws8wvCXFt0EdApPzpqqS3eshs,573
 policyengine_us/variables/gov/states/ar/tax/income/credits/ar_inflation_relief_credit_person.py,sha256=U0K9s8RAfnbm_QswOKVP4Y4_KQQ-FoKy8yFApbeb6_M,1749
 policyengine_us/variables/gov/states/ar/tax/income/credits/ar_inflationary_relief_tax_credit.py,sha256=wEcbWKnr7HFgLCUOM2oc4Fepk8bjGIRaxGlmS9fQPjE,313
@@ -7022,7 +7030,7 @@ policyengine_us/variables/gov/states/ms/tax/income/exemptions/ms_total_exemption
 policyengine_us/variables/gov/states/ms/tax/income/exemptions/ms_total_exemptions_joint.py,sha256=Rv0WZkTNapVX-5ZjLFPwUY0zFA-OGiJZygutSUqbark,593
 policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_pre_deductions_taxable_income_indiv.py,sha256=B4Kxx8IJaS_zVib0k3bm4RWTMJwNDz4sw8Y3NQl6LbY,716
 policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_taxable_income_indiv.py,sha256=wQz7Mo1d_mFVbqS_U8pXqUEIHR_IiAhQ31eHxHNXaHc,764
-policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_taxable_income_joint.py,sha256=PuhCE8Fj2PsZDrZExbOmpBR3Blidy5vtwrLTPtWCc1A,947
+policyengine_us/variables/gov/states/ms/tax/income/taxable_income/ms_taxable_income_joint.py,sha256=o1RUmRM5QSnUUxcyEHtk93dINpsHpNaiNkBG0XMmmK0,782
 policyengine_us/variables/gov/states/mt/tax/income/additions/mt_additions.py,sha256=XuPgB_HXbq118yvUEKr9s8NWRB4sXhQcVCTqNd47iJQ,548
 policyengine_us/variables/gov/states/mt/tax/income/base/mt_agi.py,sha256=9S_0FrtFoihITuWPZQW4_dn7K4_x8V3tax7AbxtzgZA,1693
 policyengine_us/variables/gov/states/mt/tax/income/base/mt_applicable_ald_deductions.py,sha256=rQQ_QEqRxQJJpO75b93CQdRs_nsrSizC3f5YWwJQdZI,620
@@ -8309,8 +8317,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 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-1.386.0.dist-info/METADATA,sha256=JKh1r7eZn5PL8ZSZVyjUqaGcZGXnVAvVEkSKrwK-jWQ,1649
-policyengine_us-1.386.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.386.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.386.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.386.0.dist-info/RECORD,,
+policyengine_us-1.387.0.dist-info/METADATA,sha256=bcSyKFc5gdTc45OvK47L4EEOjWRmTpyR7VfBBlthM8s,1649
+policyengine_us-1.387.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.387.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.387.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.387.0.dist-info/RECORD,,