policyengine-us 1.396.0__py3-none-any.whl → 1.397.1__py3-none-any.whl

policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml

@@ -3,6 +3,7 @@ values:
   2013-01-01: 3
 metadata:
   unit: person
+  period: year
   label: Minimum children to consider Social Security taxes minus EITC in refundable CTC
   reference:
     - title: 26 U.S. Code § 24(d)(1)(B)(i)

policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml

@@ -3,6 +3,7 @@ values:
   2013-01-01: 0.15
 metadata:
   unit: /1
+  period: year
   label: CTC refundable phase-in rate
   reference:
     - title: 26 U.S. Code § 24(d)(1)(B)(i)

policyengine_us/parameters/gov/states/household/state_non_refundable_credits.yaml

@@ -4,34 +4,43 @@ values:
     - al_non_refundable_credits  # Alabama.
     - ar_non_refundable_credits  # Arkansas.
     - az_non_refundable_credits  # Arizona.
+    - ca_non_refundable_credits  # California.
     - co_non_refundable_credits  # Colorado.
     - ct_non_refundable_credits  # Connecticut.
     - dc_non_refundable_credits  # District of Columbia.
     - de_non_refundable_credits  # Delaware.
     - ga_non_refundable_credits  # Georgia.
     - hi_non_refundable_credits  # Hawaii.
+    - ia_non_refundable_credits  # Iowa.
     - id_non_refundable_credits  # Idaho.
+    - il_non_refundable_credits  # Illinois.
+    - ks_non_refundable_credits  # Kansas.
     - ky_non_refundable_credits  # Kentucky.
     - la_non_refundable_credits  # Louisiana.
     - ma_non_refundable_credits  # Massachusetts.
     - md_non_refundable_credits  # Maryland.
     - me_non_refundable_credits  # Maine.
     - mi_non_refundable_credits  # Michigan.
+    - mn_non_refundable_credits  # Minnesota.
     - mo_non_refundable_credits  # Missouri.
     - ms_non_refundable_credits  # Mississippi.
     - mt_non_refundable_credits  # Montana.
     - nc_non_refundable_credits  # North Carolina.
+    - nd_non_refundable_credits  # North Dakota.
+    - ne_non_refundable_credits  # Nebraska.
     - nj_non_refundable_credits  # New Jersey.
     - nm_non_refundable_credits  # New Mexico.
     - ny_non_refundable_credits  # New York.
     - nyc_non_refundable_credits  # New York City.
     - oh_non_refundable_credits  # Ohio.
+    - ok_non_refundable_credits  # Oklahoma.
     - or_non_refundable_credits  # Oregon.
     - ri_non_refundable_credits  # Rhode Island.
     - sc_non_refundable_credits  # South Carolina.
     - ut_non_refundable_credits  # Utah.
     - va_non_refundable_credits  # Virginia.
     - vt_non_refundable_credits  # Vermont.
+    - wi_non_refundable_credits  # Wisconsin.
     - wv_non_refundable_credits  # West Virginia.
 
 metadata:

policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml

@@ -0,0 +1,13 @@
+- name: Income below threshold
+  period: 2023
+  input:
+    tax_unit_earned_income: 1_000
+  output:
+    ctc_phase_in_relevant_earnings: 0
+
+- name: Income above threshold
+  period: 2023
+  input:
+    tax_unit_earned_income: 5_000
+  output:
+    ctc_phase_in_relevant_earnings: 225

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_income_tax_before_refundable_credits.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     il_income_tax_before_non_refundable_credits: 12983
-    il_nonrefundable_credits: 1234
+    il_non_refundable_credits: 1234
     state_code: IL
   output:
     il_income_tax_before_refundable_credits: 12983 - 1234
@@ -10,7 +10,7 @@
   period: 2021
   input:
     il_income_tax_before_non_refundable_credits: 87235
-    il_nonrefundable_credits: 1287
+    il_non_refundable_credits: 1287
     state_code: IL
   output:
     il_income_tax_before_refundable_credits: 87235 - 1287
@@ -18,7 +18,7 @@
   period: 2021
   input:
     il_income_tax_before_non_refundable_credits: 1498124
-    il_nonrefundable_credits: 345892
+    il_non_refundable_credits: 345892
     state_code: IL
   output:
     il_income_tax_before_refundable_credits: 1498124 - 345892

policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_income_tax_before_refundable_credits.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     ks_income_tax_before_credits: 900
-    ks_nonrefundable_credits: 850
+    ks_non_refundable_credits: 850
     state_code: KS
   output:
     ks_income_tax_before_refundable_credits: 900 - 850
@@ -11,7 +11,7 @@
   period: 2021
   input:
     ks_income_tax_before_credits: 900
-    ks_nonrefundable_credits: 950
+    ks_non_refundable_credits: 950
     state_code: KS
   output:
     ks_income_tax_before_refundable_credits: 0

policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/{ks_nonrefundable_credits.yaml → ks_non_refundable_credits.yaml}

@@ -6,4 +6,4 @@
     ks_fstc: 50
     state_code: KS
   output:
-    ks_nonrefundable_credits: 100 + 200 + 50
+    ks_non_refundable_credits: 100 + 200 + 50

policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_income_tax_before_refundable_credits.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     mn_income_tax_before_credits: 900
-    mn_nonrefundable_credits: 100
+    mn_non_refundable_credits: 100
     state_code: MN
   output:
     mn_income_tax_before_refundable_credits: 800
@@ -11,7 +11,7 @@
   period: 2021
   input:
     mn_income_tax_before_credits: 600
-    mn_nonrefundable_credits: 700
+    mn_non_refundable_credits: 700
     state_code: MN
   output:
     mn_income_tax_before_refundable_credits: 0

policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_income_tax_before_refundable_credits.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     nd_income_tax_before_credits: 900
-    nd_nonrefundable_credits: 850
+    nd_non_refundable_credits: 850
     state_code: ND
   output:
     nd_income_tax_before_refundable_credits: 900 - 850
@@ -11,7 +11,7 @@
   period: 2022
   input:
     nd_income_tax_before_credits: 900
-    nd_nonrefundable_credits: 950
+    nd_non_refundable_credits: 950
     state_code: ND
   output:
     nd_income_tax_before_refundable_credits: 0
@@ -20,7 +20,7 @@
   period: 2023
   input:
     nd_income_tax_before_credits: 900
-    nd_nonrefundable_credits: 950
+    nd_non_refundable_credits: 950
     state_code: ND
   output:
     nd_income_tax_before_refundable_credits: 0

policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_income_tax_before_refundable_credits.yaml

@@ -3,7 +3,7 @@
   input:
     income_tax_before_credits: 1_000
     ne_income_tax_before_credits: 900
-    ne_nonrefundable_credits: 850
+    ne_non_refundable_credits: 850
     state_code: NE
   output:
     ne_income_tax_before_refundable_credits: 900 - 850
@@ -13,7 +13,7 @@
   input:
     income_tax_before_credits: 1_000
     ne_income_tax_before_credits: 900
-    ne_nonrefundable_credits: 950
+    ne_non_refundable_credits: 950
     state_code: NE
   output:
     ne_income_tax_before_refundable_credits: 0
@@ -23,7 +23,7 @@
   input:
     income_tax_before_credits: 20
     ne_income_tax_before_credits: 900
-    ne_nonrefundable_credits: 850
+    ne_non_refundable_credits: 850
     state_code: NE
   output:
     ne_income_tax_before_refundable_credits: 20

policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_income_tax_before_refundable_credits.yaml

@@ -2,7 +2,7 @@
   period: 2021
   input:
     ok_income_tax_before_credits: 900
-    ok_nonrefundable_credits: 850
+    ok_non_refundable_credits: 850
     state_code: OK
   output:
     ok_income_tax_before_refundable_credits: 900 - 850
@@ -11,7 +11,7 @@
   period: 2021
   input:
     ok_income_tax_before_credits: 900
-    ok_nonrefundable_credits: 950
+    ok_non_refundable_credits: 950
     state_code: OK
   output:
     ok_income_tax_before_refundable_credits: 0

policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_income_tax_before_refundable_credits.yaml

@@ -3,7 +3,7 @@
   period: 2021
   input:
     wi_income_tax_before_credits: 800
-    wi_nonrefundable_credits: 600
+    wi_non_refundable_credits: 600
     state_code: WI
   output:
     wi_income_tax_before_refundable_credits: 200
@@ -13,7 +13,7 @@
   period: 2022
   input:
     wi_income_tax_before_credits: 800
-    wi_nonrefundable_credits: 900
+    wi_non_refundable_credits: 900
     state_code: WI
   output:
     wi_income_tax_before_refundable_credits: 0

policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py

@@ -13,13 +13,7 @@ class ctc_phase_in(Variable):
 
         ctc = parameters(period).gov.irs.credits.ctc
 
-        earnings = tax_unit("tax_unit_earned_income", period)
-        earnings_over_threshold = max_(
-            0, earnings - ctc.refundable.phase_in.threshold
-        )
-        relevant_earnings = (
-            earnings_over_threshold * ctc.refundable.phase_in.rate
-        )
+        relevant_earnings = tax_unit("ctc_phase_in_relevant_earnings", period)
         # The other part of the "lesser of" statement is: "the amount by which [the non-refundable CTC]
         # would increase if [tax liability] increased by tax_increase", where tax_increase is the greater of:
         # - the phase-in amount

policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class ctc_phase_in_relevant_earnings(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Relevant earnings for the CTC phase-in"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
+
+    def formula(tax_unit, period, parameters):
+
+        ctc = parameters(period).gov.irs.credits.ctc
+
+        earnings = tax_unit("tax_unit_earned_income", period)
+        earnings_over_threshold = max_(
+            0, earnings - ctc.refundable.phase_in.threshold
+        )
+        return (
+            earnings_over_threshold * ctc.refundable.phase_in.rate
+        )

policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_refundable_credits.py

@@ -12,5 +12,5 @@ class ca_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         itax = tax_unit("ca_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("ca_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("ca_non_refundable_credits", period)
         return max_(0, itax - nonrefundable_credits)

policyengine_us/variables/gov/states/ca/tax/income/credits/{ca_nonrefundable_credits.py → ca_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class ca_nonrefundable_credits(Variable):
+class ca_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "California nonrefundable income tax credits"

policyengine_us/variables/gov/states/ia/tax/income/credits/{ia_nonrefundable_credits.py → ia_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class ia_nonrefundable_credits(Variable):
+class ia_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "Iowa nonrefundable income tax credits"

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

@@ -17,7 +17,7 @@ class ia_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         tax_before = tax_unit("ia_income_tax_before_credits", period)
-        nonref_credits = tax_unit("ia_nonrefundable_credits", period)
+        nonref_credits = tax_unit("ia_non_refundable_credits", period)
         is_tax_exempt = tax_unit("ia_is_tax_exempt", period)
         tax_after = ~is_tax_exempt * max_(0, tax_before - nonref_credits)
         tax_reduced = tax_unit("ia_reduced_tax", period)

policyengine_us/variables/gov/states/il/tax/income/credits/{il_nonrefundable_credits.py → il_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class il_nonrefundable_credits(Variable):
+class il_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "Illinois non-refundable credits"

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

@@ -12,5 +12,5 @@ class il_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         taxbc = tax_unit("il_income_tax_before_non_refundable_credits", period)
-        non_refundable_credits = tax_unit("il_nonrefundable_credits", period)
+        non_refundable_credits = tax_unit("il_non_refundable_credits", period)
         return max_(taxbc - non_refundable_credits, 0)

policyengine_us/variables/gov/states/ks/tax/income/credits/{ks_nonrefundable_credits.py → ks_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class ks_nonrefundable_credits(Variable):
+class ks_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "Kansas nonrefundable income tax credits"

policyengine_us/variables/gov/states/ks/tax/income/ks_income_tax_before_refundable_credits.py

@@ -15,5 +15,5 @@ class ks_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         itax_before_credits = tax_unit("ks_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("ks_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("ks_non_refundable_credits", period)
         return max_(0, itax_before_credits - nonrefundable_credits)

policyengine_us/variables/gov/states/mn/tax/income/credits/{mn_nonrefundable_credits.py → mn_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class mn_nonrefundable_credits(Variable):
+class mn_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "Minnesota nonrefundable income tax credits"

policyengine_us/variables/gov/states/mn/tax/income/mn_income_tax_before_refundable_credits.py

@@ -17,5 +17,5 @@ class mn_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         itax_before_credits = tax_unit("mn_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("mn_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("mn_non_refundable_credits", period)
         return max_(0, itax_before_credits - nonrefundable_credits)

policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_refundable_credits.py

@@ -17,5 +17,5 @@ class nd_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         itax_before_credits = tax_unit("nd_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("nd_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("nd_non_refundable_credits", period)
         return max_(0, itax_before_credits - nonrefundable_credits)

policyengine_us/variables/gov/states/nd/tax/income/{nd_nonrefundable_credits.py → nd_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class nd_nonrefundable_credits(Variable):
+class nd_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "North Dakota nonrefundable income tax credits"

policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_refundable_credits.py

@@ -15,7 +15,7 @@ class ne_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         itax_before_credits = tax_unit("ne_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("ne_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("ne_non_refundable_credits", period)
         ne_amount = max_(0, itax_before_credits - nonrefundable_credits)
         # remaining calculations follow the Federal Tax Liability Worksheet
         ne_additions = tax_unit("ne_additions", period)

policyengine_us/variables/gov/states/ne/tax/income/{ne_nonrefundable_credits.py → ne_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class ne_nonrefundable_credits(Variable):
+class ne_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "NE nonrefundable income tax credits"

policyengine_us/variables/gov/states/ok/tax/income/credits/{ok_nonrefundable_credits.py → ok_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class ok_nonrefundable_credits(Variable):
+class ok_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "Oklahoma nonrefundable income tax credits"

policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_refundable_credits.py

@@ -15,5 +15,5 @@ class ok_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         itax_before_credits = tax_unit("ok_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("ok_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("ok_non_refundable_credits", period)
         return max_(0, itax_before_credits - nonrefundable_credits)

policyengine_us/variables/gov/states/wi/tax/income/credits/{wi_nonrefundable_credits.py → wi_non_refundable_credits.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class wi_nonrefundable_credits(Variable):
+class wi_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "Wisconsin nonrefundable credits"

policyengine_us/variables/gov/states/wi/tax/income/wi_income_tax_before_refundable_credits.py

@@ -18,5 +18,5 @@ class wi_income_tax_before_refundable_credits(Variable):
 
     def formula(tax_unit, period, parameters):
         income_tax_before = tax_unit("wi_income_tax_before_credits", period)
-        nonrefundable_credits = tax_unit("wi_nonrefundable_credits", period)
+        nonrefundable_credits = tax_unit("wi_non_refundable_credits", period)
         return max_(0, income_tax_before - nonrefundable_credits)

{policyengine_us-1.396.0.dist-info → policyengine_us-1.397.1.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.396.0
+Version: 1.397.1
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.396.0.dist-info → policyengine_us-1.397.1.dist-info}/RECORD

@@ -546,8 +546,8 @@ policyengine_us/parameters/gov/irs/credits/ctc/refundable/README.md,sha256=QnNQo
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml,sha256=68AypXVeI6cfgPYc91ml_QkgS11gUS-bSr977ThVsI0,315
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/individual_max.yaml,sha256=ifdQ0fDJGxAhgqgrgItp8C-QfpBtDVX-Mb6Tv_fyRzk,1569
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/README.md,sha256=P8VBDUjxgFm-0laBKluhgiASX8YRfNQPUdLDC2uZbMY,11
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=ASRtN0qrsbXTbKWgMmEe-mxs2Xa2Xq_wTxKI66jJ0-Q,418
-policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=BAF7qe9_C7-74MDfCTD7TIGdAwZGdiCFMv0x4wtvSWE,255
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/min_children_for_ss_taxes_minus_eitc.yaml,sha256=8D82wfPNccQGyv9Y2cv1Jgz-w6brLbMLVtOy3YfUNXQ,433
+policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/rate.yaml,sha256=FO0YjPl__IdxsGk2lNMxmuxebEM-wt3G8ODzWuukzKI,270
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/phase_in/threshold.yaml,sha256=mt_fl9bNufetWofPq3jlfXxgXIFsiR9poYa8hHFChGc,601
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/README.md,sha256=htok4YcXCdYFwOsxNtEtU4P9Ykf2yDrpa2DPFyww9JE,18
 policyengine_us/parameters/gov/irs/credits/ctc/refundable/social_security/add.yaml,sha256=JHAcL3X964dVgSqLKdAQslYYGGER8G7bYWXSuuwZ2Ag,529
@@ -1498,7 +1498,7 @@ policyengine_us/parameters/gov/states/household/state_ctcs.yaml,sha256=QpaOJi7kP
 policyengine_us/parameters/gov/states/household/state_eitcs.yaml,sha256=omnf0hIxS-F9qpDdyyH0L1mJ91R1qQF65-sjsfQZosw,1187
 policyengine_us/parameters/gov/states/household/state_income_tax_before_refundable_credits.yaml,sha256=_4Fwcl9fDzH1N4gizwvrNCDd29fgQ8w7gES1Thwh4zI,2178
 policyengine_us/parameters/gov/states/household/state_itemized_deductions.yaml,sha256=52NPy7hMFLbYTsilW27FbhFSV685kOdHJhXAZixuODQ,2032
-policyengine_us/parameters/gov/states/household/state_non_refundable_credits.yaml,sha256=4UaII7YxAqZYbYksgrywvgn-6sdqQGImufO3XiZKOnA,1618
+policyengine_us/parameters/gov/states/household/state_non_refundable_credits.yaml,sha256=xg-5uOiH9fZHzK1a8QNtb-uqt9Pw41rSAspqMSHPD6Q,2025
 policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml,sha256=16RBYc9yN3vkc5VDmO-db6KdKh64Vphn9LpFpcsEezA,1378
 policyengine_us/parameters/gov/states/household/state_refundable_credits.yaml,sha256=fEdxezZwTYLNkw-OD93HysCWj1rHGpyVH-IbEEZg63I,2028
 policyengine_us/parameters/gov/states/household/state_standard_deductions.yaml,sha256=pBB8bOv3jpTGdSoR3W8qzy4LNBvYRWdXjZ3VzpQEQac,1974
@@ -3379,6 +3379,7 @@ policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arp
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.yaml,sha256=GCj2CowmDh2CPIZ77BCuqvxYdZ7EJcVsstUkA3DPlCA,773
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.yaml,sha256=lDTc0mMp1bMAuyDi8UfQ6DymEG4N64CRUqvj1EjhM6c,254
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in.yaml,sha256=ivHhR7v2ZMzgj7kIn5Xo0uDkJuvqjLD8EHWvCHIQv0k,1319
+policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.yaml,sha256=zOWDgxLgEKxzXECcHabZI343WiuqNc2MSgeMVvdPWzc,277
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.yaml,sha256=1eEhfK4l_B4wT-KRoR9qkby6YYZPq8Z1SxWgCHOqOIo,582
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_social_security_tax.yaml,sha256=0IVQeD-OuJhVLvQqkJewP_erb46w_FySnFFAL3I_7D4,1120
 policyengine_us/tests/policy/baseline/gov/irs/credits/ctc/refundable/ctc_value.yaml,sha256=qWA5ci-0JxMnlQFe37FrzcYW58t3C-E6eeZR7uJ481E,1704
@@ -4153,7 +4154,7 @@ policyengine_us/tests/policy/baseline/gov/states/il/tax/income/exemptions/il_per
 policyengine_us/tests/policy/baseline/gov/states/il/tax/income/income/il_base_income.yaml,sha256=MQNE09xg0DWQiHmlrnFP0jvoPCIEDbipHhmP6rQBpH4,850
 policyengine_us/tests/policy/baseline/gov/states/il/tax/income/income/il_taxable_income.yaml,sha256=iWenfFR_wGqc_hg4crWczT_uVWh0tsIsb7p1qRuDGcg,395
 policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_income_tax_before_non_refundable_credits.yaml,sha256=Ern4D-d6tk_d5vy5slXVUL052VJm1t3c7Y81zh27GcQ,658
-policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_income_tax_before_refundable_credits.yaml,sha256=0Nt-_RH2QAkkvTH5YjtQgfXQy-iNRsrQ7SG3n_d1cNo,665
+policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_income_tax_before_refundable_credits.yaml,sha256=tOMuhT12njzppZsyd91JQ7z0OTqtSBQMtsU2NsvRcjo,668
 policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_use_tax.yaml,sha256=N6igkT528r-VxAnozfaRW7xasmnfv2E90enykpS50ng,1213
 policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_agi.yaml,sha256=8ETmCQpDEJ6YUnlUntqyopK-AHFNHeh7PuNqKOCKhAA,236
 policyengine_us/tests/policy/baseline/gov/states/in/tax/income/in_agi_tax.yaml,sha256=eZs-UhW6RAuOknXTPJhRWOUyIv0egpTW9LBjnCe_KXg,354
@@ -4180,10 +4181,10 @@ policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_cdcc.yaml,sha2
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_exemptions.yaml,sha256=qFrM646jbwIzd72zOsWNL2ntOMJZGI40DqjQKMJGWBM,879
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_fstc.yaml,sha256=Tgl8EeWRbLsKxmi52sIhIL_x_Apo8qFZhL-kwz1ccS0,913
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_income_tax_before_credits.yaml,sha256=xDoWLajTNa5CQCW_Fsx-xbi_WqzEw8DG1pcTJaF-heo,1606
-policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_income_tax_before_refundable_credits.yaml,sha256=OxxCn2M66GG6_2ck-wVwn3xC0Jx3OQNW9gKLyD3UxzU,473
+policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_income_tax_before_refundable_credits.yaml,sha256=CmwHLy6JjiSDE43m4qH6JhPcMwWG1KHeTOTsIuLQJX0,475
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_integration.yaml,sha256=bKoYxX1jRBK4rFFgF4tcOLnahXVfwTrce14gOjryo1g,893
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_itemized_deductions.yaml,sha256=2dEpH7hUk_vDpIE2i2ZFwTiQys6aHSIB97TVx_3tl9I,485
-policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_nonrefundable_credits.yaml,sha256=YI4h-Y70xNKXxSvFmgZdHt70qlShGlEVPi9k19SFTrw,207
+policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_non_refundable_credits.yaml,sha256=4UE-Fo-aP7pJO-2bkbisooiUucVwfw_sGi69_z2v3jE,208
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_nonrefundable_eitc.yaml,sha256=mSkktBpNAA-J5souXtpHpKp1IUpQ_bI2nMEsb4fuMuQ,415
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_num_exemptions.yaml,sha256=1OK7HHGI_ctsXQCgVtMyod6El_ONEUUUoQVNXr855kI,521
 policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/ks_refundable_eitc.yaml,sha256=eaAnS7vwiPDe9Lpg4ELLweiDcjoS3Z9IhT-lUGA-X_M,455
@@ -4438,7 +4439,7 @@ policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_charity_subtra
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_elderly_disabled_subtraction.yaml,sha256=jcNbixdE2XTj1BKu1UUtdMz04y4-syhTM7ieViOy_2Y,3180
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_exemptions.yaml,sha256=MXH8vbYqnoekptUBWPW7igaNqNorpTUMyAO1XQ--6lA,701
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_income_tax_before_credits.yaml,sha256=uAnH2KNPW6kval_hwo3EcN5Db9Cqlx1rCh_WuZmtXKM,368
-policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_income_tax_before_refundable_credits.yaml,sha256=njaDXI3FwcMZi1d1JfxCT93yy7VhJxcduuwckqQqk4Q,467
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_income_tax_before_refundable_credits.yaml,sha256=jgy_QE3DFslZb8l9vceew-eWmeGYnlVy5tnNgkEqnAc,469
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml,sha256=xXiofBrvmOqQQPxzxZkMqcczXZgUMurJfKXPpER_TyE,2196
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_itemized_deductions.yaml,sha256=IJPg62SbwcGXEETEhYVj-D1N-2BuQWCV4LoaQ5C-obM,2042
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_marriage_credit.yaml,sha256=64lNZlKfRnJerTGQx7bom5y7muPOtl9dbJQB1Okve2I,2267
@@ -4597,7 +4598,7 @@ policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_sta
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/military_retirement/nc_military_retirement_deduction.yaml,sha256=PW2lazSHxIGzW53gkCM_fIj_JgsxPoF_UdYOQrMmXgs,466
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/military_retirement/nc_military_retirement_deduction_eligible.yaml,sha256=o44BRieN7eEcbaeZlE1TWPZJ-qLVckTzVciPByUGQ7s,678
 policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_income_tax_before_credits.yaml,sha256=4Y2pbk4cVAHqBHV3KO7T27MN-FNKesCr8q_wNt5ipmI,5463
-policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_income_tax_before_refundable_credits.yaml,sha256=HEYuHyFTIctnfcMM4qZADj3PY9BtZV1jkZ2WLQD6rKM,762
+policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_income_tax_before_refundable_credits.yaml,sha256=QjQ_iS4vB2UmAAaF2iXNemthgqHaDuyLLr-h6rKx6Og,765
 policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_integration.yaml,sha256=GyZv35snmEWRQhqSiz4-9z3E8_LI53nZYYiMa9ADsDs,1242
 policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_ltcg_subtraction.yaml,sha256=tq1GOOxW4nMlt_krPmwJhDNg2eGScnzcRwk1frM5qmI,987
 policyengine_us/tests/policy/baseline/gov/states/nd/tax/income/nd_mpc.yaml,sha256=QPRY3olcCdbiENFAOLNtj1vIHuLq2rqV9qvdEM6rJNc,2712
@@ -4610,7 +4611,7 @@ policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/child_care_subsidy/ne_c
 policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/child_care_subsidy/ne_child_care_subsidy_eligible_child.yaml,sha256=ME5XCkpFgD6yo4DXjkTCmqGN4DCkLX0ObSIAePVcLBI,943
 policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/child_care_subsidy/ne_child_care_subsidy_income_eligible.yaml,sha256=8MOQBCJw3WPV1JCGpMp19H-X2i2XA_fruZsU-aJN2NQ,609
 policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_income_tax_before_credits.yaml,sha256=A8JS5ORobeMFABdCUr-jSs9kAV69UlWOszFJaOJsKiM,1161
-policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_income_tax_before_refundable_credits.yaml,sha256=smlMYqQPuLyHFFosYpDGhQfChY9VGL-Em5lMIYo9M30,815
+policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_income_tax_before_refundable_credits.yaml,sha256=VJwFJLKHLuz8xe0lK0iVw2kCz0lyxoJ7jYZ85HXrUvE,818
 policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_integration.yaml,sha256=SbtQJ2XE75C-ZXQCC6LrWpEkgi9ZJIyupLKHhEZqHfU,1904
 policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_taxable_income.yaml,sha256=r4NKTafHatmorJNL5IpC6-O_aGXBRN_CJz5kSFWg8yc,1309
 policyengine_us/tests/policy/baseline/gov/states/ne/tax/income/ne_withheld_income_tax.yaml,sha256=9MBMXMVKJBiJoImbW5M88Qq1WCNIDIRrpj-ANw7IfdY,713
@@ -4782,7 +4783,7 @@ policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_count_exemptio
 policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_exemptions.yaml,sha256=0sjDBMcWX0RTSTFDmadbF-fhHOj9LNBMtrEc9-wqhGo,282
 policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_gross_income.yaml,sha256=8ExGx5Thmh_mBE2HDoh3kKRcVFdvYRosOCoYKmvAGLg,202
 policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_income_tax_before_credits.yaml,sha256=WEeIuK4K4BpLegLX8lqt0E-xh_F_xtY3S7Xvxwi6gxA,1056
-policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_income_tax_before_refundable_credits.yaml,sha256=RbCpVv25bfmAayAEC900aBPLFSwk6tB8maW1GZoM__g,473
+policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_income_tax_before_refundable_credits.yaml,sha256=nuCIdS6mTidwHDH-q9jezNO7HPB9ZBYm0MGiUHUHX8w,475
 policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_integration.yaml,sha256=a9y2JQdFwbnxLtyMuyuLoKzGOV5xUSpz9hCzdMm-TOo,822
 policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_itemized_deductions.yaml,sha256=NVYdSKvBTH_cuEF2nJNOcrzcAvo6N7cZ5DRU5QdhBEM,569
 policyengine_us/tests/policy/baseline/gov/states/ok/tax/income/ok_military_retirement_exclusion.yaml,sha256=iTZh01VIdhwdQXrbNbUpjs3MnXITKtAd7cOovn6eb3Q,902
@@ -4990,7 +4991,7 @@ policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_elig
 policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_income.yaml,sha256=0w8ClS-m7WPNjd2AHOPH60kxZ0QGBB060ggUM7uBt5c,436
 policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_property_tax.yaml,sha256=A2Na_UibuLO9btz1B-4TkWR5hSjTqi-IpmgwzKD77fI,226
 policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_income_tax_before_credits.yaml,sha256=_r0o1bo8InN-a-IkjIdYxyCER_QYj2USmkpgHZsr2Bg,813
-policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_income_tax_before_refundable_credits.yaml,sha256=C0XAoC4XyZx66OQf1Erhg16J4isZ7zisFYQWGwjm8w4,527
+policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_income_tax_before_refundable_credits.yaml,sha256=_ON_-_acMqquBvHEiv4on4cuE6fzvGXQ3PgYNtB8fUg,529
 policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_itemized_deduction_credit.yaml,sha256=MWIMhYCsfah9ZGBDPiA20ig4Y4r4YwY2Afv31pl0PAY,766
 policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_married_couple_credit.yaml,sha256=zqjNAKYkEyrnLEIjIOAh1chLWUah18rSedDGKVn2BFs,1116
 policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_property_tax_credit.yaml,sha256=iiQlqu59sPuYA6IVO6WxUWx-YN2AsX3BsJK0WCGGMKs,599
@@ -5546,7 +5547,8 @@ policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_
 policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_phase_out_threshold.py,sha256=qyQDZt0y7z5P1_gjFB0giSSdRXa1nJGBNEhnya-sDuU,437
 policyengine_us/variables/gov/irs/credits/ctc/phase_out/arpa/ctc_arpa_uncapped_phase_out.py,sha256=zUnbfmfE3QUFG034ZFIWQUCpqCFae9v2NZIqUAiX3HE,1000
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_limiting_tax_liability.py,sha256=B3O-6-cUFCjYYav-33IzPecj3gxKpuzCM-5Qp-CHGrg,1176
-policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=hEAk_KyVnFowPOH07w1n7K16nK-7kV631RZg77sgMAc,1457
+policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py,sha256=6RAtIsY76Te3ahM8roDazjhQdmN8CtJoQgkLLH5EG0k,1257
+policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in_relevant_earnings.py,sha256=hpFDU12BIMlhs5ifnKigYfjVamD3ZJWk_zfxnJiCKW8,666
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_refundable_maximum.py,sha256=O41qkbyC2ywa2OZVA-MnFwSn9e682DM0HQ35ipw95sI,1182
 policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_social_security_tax.py,sha256=oONNa6D5UBuTBN3z5xU0fkGPrnEq-27OE7jhkFatTpk,547
 policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc.py,sha256=44Q68rgJ53oU88oT9yDyxr0f4il1Ooukfj1FdAVK-SA,1726
@@ -6112,7 +6114,7 @@ policyengine_us/variables/gov/states/ca/tax/income/ca_agi.py,sha256=49RW-U0tw_3a
 policyengine_us/variables/gov/states/ca/tax/income/ca_agi_subtractions.py,sha256=MPGy9uA1CSA3_nJ7cgw6ALCQgbctKWWBfPYNIuXZxmU,704
 policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax.py,sha256=B1uSmrKKNEFexbhQNbF16ZZryKcY8CnyoWRk_FPPib8,468
 policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_credits.py,sha256=Gwy4_WyT1WgDiddSkSOVdYH1UR2i6fm2mWPUKE0ZuDs,1224
-policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_refundable_credits.py,sha256=1L64IawVDoLaoSigOQwgfp65TLVBvEe_n1UDy-MXM4o,586
+policyengine_us/variables/gov/states/ca/tax/income/ca_income_tax_before_refundable_credits.py,sha256=4kMqAPD6Cuxg6nEsnrTsD5ATv8XRuDMVCR8TQdUewkU,587
 policyengine_us/variables/gov/states/ca/tax/income/ca_mental_health_services_tax.py,sha256=L84KLGVHfmd0VPkuO0DULK7Dp2KXPot95srQWLKSOoo,580
 policyengine_us/variables/gov/states/ca/tax/income/ca_taxable_income.py,sha256=60Q_II76K8EZBk8Rst_SfZ2jD3ylHjB-dld28pq5TnM,537
 policyengine_us/variables/gov/states/ca/tax/income/ca_use_tax.py,sha256=okz7emhtR6TPMJY8HjNGJ0etWEONbyNVmxmvV_vTvyo,791
@@ -6127,7 +6129,7 @@ policyengine_us/variables/gov/states/ca/tax/income/credits/ca_cdcc_rate.py,sha25
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_cdcc_relevant_expenses.py,sha256=c8ak6YIzDGza-slmkvDAqNpCp9ruLZ5leHeJktrgTAk,1238
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_federal_capped_cdcc.py,sha256=gfzu5ukeOF_Fa-qbYt7lYk9pb7e-ShT2oE1d56aRM24,977
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_federal_cdcc.py,sha256=wuF7mfvvnFdJLqr8769PIL67UGYGqJv8riNOSfzwlw8,656
-policyengine_us/variables/gov/states/ca/tax/income/credits/ca_nonrefundable_credits.py,sha256=7BIfZ4nMDfwU-revSbjavCtnxn7t_MjYan8CV8tLmJU,394
+policyengine_us/variables/gov/states/ca/tax/income/credits/ca_non_refundable_credits.py,sha256=-bx2aobQTSTB1Za0QUBzAtrIt8KQ7_G9GAFzQaGugeM,395
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_refundable_credits.py,sha256=cAxBaTztty5lnK9qQkkTy0YetiwPc1YqCZqpdIEXdWQ,385
 policyengine_us/variables/gov/states/ca/tax/income/credits/ca_renter_credit.py,sha256=xBYT9Kr_OpJ5wgQ0Kdr2PdrjLIzsgsyMpnljXLiKDrY,1168
 policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc.py,sha256=06AFcsLXj3ha9L33vBaprs_eMDh3HIaZvbk792HUulQ,2284
@@ -6460,7 +6462,7 @@ policyengine_us/variables/gov/states/ia/tax/income/ia_alternate_tax_eligible.py,
 policyengine_us/variables/gov/states/ia/tax/income/ia_files_separately.py,sha256=vu-ffGNfwJhmPqPZRbAAKizxcivAJIAsw1T6NvCqymg,1043
 policyengine_us/variables/gov/states/ia/tax/income/ia_income_tax.py,sha256=9LPkPPHv0aKXk2SrQDPXhaxL9MyG9gHVoMLdN1y4thI,712
 policyengine_us/variables/gov/states/ia/tax/income/ia_income_tax_before_credits.py,sha256=8dTGBdedS-KJAOPbKVePelwEiqhQVHq42uzHyDm6oCM,1130
-policyengine_us/variables/gov/states/ia/tax/income/ia_income_tax_before_refundable_credits.py,sha256=9IP0lctPEd0933H2p0923j2J-Wmfp6CQaM7wbOYfCtQ,1107
+policyengine_us/variables/gov/states/ia/tax/income/ia_income_tax_before_refundable_credits.py,sha256=t1hk88DN7-atDdSZjpybKnBLYNXU8Vk3OAecSw8SNQo,1108
 policyengine_us/variables/gov/states/ia/tax/income/ia_is_tax_exempt.py,sha256=gR3fK2ybH89_fO7jjfMjLty5VD-IGxIFTV-69L35ca0,1448
 policyengine_us/variables/gov/states/ia/tax/income/ia_modified_income.py,sha256=0oSsn5WMO-GGAVgljsGkx20Ks8NEz_4zD-I927tQSzQ,753
 policyengine_us/variables/gov/states/ia/tax/income/ia_reduced_tax.py,sha256=YC-DOdHAYhJAOjvpS7eoysCflYeAxThXHepDBoFyQXo,1503
@@ -6476,7 +6478,7 @@ policyengine_us/variables/gov/states/ia/tax/income/consolidated/taxable_income/i
 policyengine_us/variables/gov/states/ia/tax/income/credits/ia_cdcc.py,sha256=LNuXm4cCCMh9fimJmmgqWq5ep1AXMKCz_ykqyTxcF7c,1001
 policyengine_us/variables/gov/states/ia/tax/income/credits/ia_eitc.py,sha256=AIgE2PqdPyW8b2h7E_od_l08zhUULXBWb4ZUcIpSf9w,868
 policyengine_us/variables/gov/states/ia/tax/income/credits/ia_exemption_credit.py,sha256=1KGvzs_MIlgE8wvxdnXTudd5LUNRsflLE7fzGDtOPrs,1638
-policyengine_us/variables/gov/states/ia/tax/income/credits/ia_nonrefundable_credits.py,sha256=Y8u6xGOX9SybHl1DLDRw03GikQCY8FH8KVqXys9n_pE,708
+policyengine_us/variables/gov/states/ia/tax/income/credits/ia_non_refundable_credits.py,sha256=b4Qigw3BFQXmxGQ1mfMzpwRrxgX8il0PpA4M0QUcs5o,709
 policyengine_us/variables/gov/states/ia/tax/income/credits/ia_refundable_credits.py,sha256=X8xMoHht33n66xbMZ3Ia2NazorJgJL6immTFJ6-Oge8,699
 policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/ia_amt_indiv.py,sha256=PB0WYOzVFiYBXW5TrffZ4Cg9I3W_GlzrW-PudY3eNq0,2835
 policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/ia_amt_joint.py,sha256=BPHM43sgHeQr5SkO504tl_scW247d1WX9m6NF_J21Ow,2095
@@ -6620,7 +6622,7 @@ policyengine_us/variables/gov/states/il/rta/cta/reduced_fare/il_cta_rta_reduced_
 policyengine_us/variables/gov/states/il/rta/cta/reduced_fare/il_cta_student_reduced_fare_eligible.py,sha256=XLSl2zekig4e-s2IhypMMRwDYWYPozhTyM57_YH4-vY,717
 policyengine_us/variables/gov/states/il/tax/income/il_income_tax.py,sha256=VLORTtP5XIaPwskQ5CCy2TiW6mALo96gS1Z05la9X8Q,297
 policyengine_us/variables/gov/states/il/tax/income/il_income_tax_before_non_refundable_credits.py,sha256=5NZ1s0tv9JLr6IQO69SM3EuM0bGXgLEo_O9F1iJ2FVA,621
-policyengine_us/variables/gov/states/il/tax/income/il_income_tax_before_refundable_credits.py,sha256=0waPbv16_qWfShcUlUKkRujnCrZzUoJFTVl0vp7sbpk,540
+policyengine_us/variables/gov/states/il/tax/income/il_income_tax_before_refundable_credits.py,sha256=snpOZDVPJP5B_pWT04B1IuIkp6ZASPvPE8GBdyHA6Rk,541
 policyengine_us/variables/gov/states/il/tax/income/il_taxable_income.py,sha256=8g6nWFCk62mjml2AhiRf9iuRdXdemYnkwWF1y8MNhRU,443
 policyengine_us/variables/gov/states/il/tax/income/il_total_tax.py,sha256=3wZ5O0K0_B4sadO3gQ2B6HWAU47wAbamk2lwayEpfJo,295
 policyengine_us/variables/gov/states/il/tax/income/il_use_tax.py,sha256=BgBtLmNObwKC6WKHPlfNMeOlxEWKaj6eqUjv3_c93zA,527
@@ -6631,7 +6633,7 @@ policyengine_us/variables/gov/states/il/tax/income/base_income/il_base_income_su
 policyengine_us/variables/gov/states/il/tax/income/credits/il_ctc.py,sha256=FIJ4BfBagoWYST9VD3ZfCxhqp1pncPVnS7GdLrIQZ6k,937
 policyengine_us/variables/gov/states/il/tax/income/credits/il_eitc.py,sha256=qmhP5WRYMExMHzZOTwIjOUyHMv0E2rQJkJ7yNQp9uFA,499
 policyengine_us/variables/gov/states/il/tax/income/credits/il_k12_education_expense_credit.py,sha256=nBmr2wJCkEG6Nhnx2EX-rZB_AAz8hCMfYoFGzo2yCUM,904
-policyengine_us/variables/gov/states/il/tax/income/credits/il_nonrefundable_credits.py,sha256=lM1Vvhb3_KFlckUE6jHXgm58IBBIX6DD1dzRyqUSxD4,311
+policyengine_us/variables/gov/states/il/tax/income/credits/il_non_refundable_credits.py,sha256=i56Lv4ikEB33VZRX7kaULznXHr1i4ZMIkaWHJi5mx-Y,312
 policyengine_us/variables/gov/states/il/tax/income/credits/il_property_tax_credit.py,sha256=M6gxJdHkfvVVtpKyWJF50cleRWu5-uT5UB4F8tHQXnM,616
 policyengine_us/variables/gov/states/il/tax/income/credits/il_refundable_credits.py,sha256=VMstTmqfbgxdx4hvp_GUniyIvJxN8P5GH3TZqGFWjqg,301
 policyengine_us/variables/gov/states/il/tax/income/exemptions/il_aged_blind_exemption.py,sha256=aaeIx_cPMW19-T6mjqSxyPoRllUO-l3c-ylBVE1OVkY,473
@@ -6684,12 +6686,12 @@ policyengine_us/variables/gov/states/ks/tax/income/ks_agi.py,sha256=fGQ0fSE6pKBz
 policyengine_us/variables/gov/states/ks/tax/income/ks_agi_subtractions.py,sha256=vHWoBCEGtD4bvAvf8nA98TJLWDmbVMjVbfmrE2tYFDY,692
 policyengine_us/variables/gov/states/ks/tax/income/ks_income_tax.py,sha256=zQrVOOIDDN18Q80Qd1AZbeNUEUhZMrc2CgjEeUMzAyw,443
 policyengine_us/variables/gov/states/ks/tax/income/ks_income_tax_before_credits.py,sha256=moircE1U5F9Zh--7PCy99jALUOcnKZDN5CDqdwNDtRo,958
-policyengine_us/variables/gov/states/ks/tax/income/ks_income_tax_before_refundable_credits.py,sha256=I9z8n9iUmLu9rm7uR-GWElh_SZiJbn5eBpiCjP5IFwM,670
+policyengine_us/variables/gov/states/ks/tax/income/ks_income_tax_before_refundable_credits.py,sha256=RHMr7SM2dCY8IL7sgwdYjIRVtvU-afb-oAwH4S_tdUk,671
 policyengine_us/variables/gov/states/ks/tax/income/ks_taxable_income.py,sha256=VWS7-cdGe8nXwH4n1BfyejLH-4dawyo9t4xDF9Av7pI,719
 policyengine_us/variables/gov/states/ks/tax/income/ks_withheld_income_tax.py,sha256=GtxojpGe5MCsqGur5zrWUsWfOeeuDFCP95flS8EYsXU,634
 policyengine_us/variables/gov/states/ks/tax/income/credits/ks_cdcc.py,sha256=RWWyKpQ6BsTA1s_Qh4Q3wjbF4tfEMLgr8UaCp6vtq6A,590
 policyengine_us/variables/gov/states/ks/tax/income/credits/ks_fstc.py,sha256=6qs1_MaqM6a0h2H_OVor5CnOo-gaeTf6LRV2drGzQ-s,2187
-policyengine_us/variables/gov/states/ks/tax/income/credits/ks_nonrefundable_credits.py,sha256=ompJNpZLG0x9O5i7RCNk_-9OFONqVzjoxpQZJLSnM0I,724
+policyengine_us/variables/gov/states/ks/tax/income/credits/ks_non_refundable_credits.py,sha256=cD-5W3-dXkT3S_RP6u2xO12WiBRhp-j0n7zMr8bp0lA,725
 policyengine_us/variables/gov/states/ks/tax/income/credits/ks_refundable_credits.py,sha256=Rtb4nRZvTF25pr8thXPYyfSakqzJfH-1aGh9uRPhX18,430
 policyengine_us/variables/gov/states/ks/tax/income/credits/eitc/ks_nonrefundable_eitc.py,sha256=BGfMqUcuzg5hMTxxELTyZZ4Q7F2h_CtpPZSAKxUZqlM,912
 policyengine_us/variables/gov/states/ks/tax/income/credits/eitc/ks_refundable_eitc.py,sha256=4v6HiAx17aCe6k9mQ9mbNh5go6kztQq63XJhY9-RCx4,593
@@ -7021,7 +7023,7 @@ policyengine_us/variables/gov/states/mi/tax/income/exemptions/mi_personal_exempt
 policyengine_us/variables/gov/states/mn/tax/income/mn_basic_tax.py,sha256=aWklB47O6bBTTwSa8-PSt6MyJT1-299DEwcije-1RuU,1355
 policyengine_us/variables/gov/states/mn/tax/income/mn_income_tax.py,sha256=9kXCvVRJqlENNkH2e6y2h1sQ7a4MKgr6yq4LX22lv-E,680
 policyengine_us/variables/gov/states/mn/tax/income/mn_income_tax_before_credits.py,sha256=twhpHpfQ587l0zNZcAEOQdfszTXcGZe_ltqqqyxhuQA,826
-policyengine_us/variables/gov/states/mn/tax/income/mn_income_tax_before_refundable_credits.py,sha256=QRdT9v9xE9UxjiTAr8Q-BkXSEdi2iSncYHW3tquUFXU,907
+policyengine_us/variables/gov/states/mn/tax/income/mn_income_tax_before_refundable_credits.py,sha256=VcoxiJ11sHeDJfwezGuQu5I4K7U1Ov9Eo4TBWlPBpso,908
 policyengine_us/variables/gov/states/mn/tax/income/mn_taxable_income.py,sha256=XmrM0lmFHqdJFobzOY3BrnnIZ0TLXy-AAXFpT2vWaHM,978
 policyengine_us/variables/gov/states/mn/tax/income/mn_withheld_income_tax.py,sha256=crKjhOGUzc8v7gnK0xZluB0BV0GqH8jJzJ-Pdhv_HJw,631
 policyengine_us/variables/gov/states/mn/tax/income/additions/mn_additions.py,sha256=AGEfrDIrYoCfvA4vSeGM9vlf7YHdfELf_sle06z6JBU,480
@@ -7030,7 +7032,7 @@ policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt_taxable_income.py,
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_cdcc.py,sha256=oXqAzZ86ey82DsEPkwwjPV0mtxjTM5YQSeYur_bdvrE,2219
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py,sha256=mppOT5C8uqBuYL0P0pvOL7siCXwhChSjlGKKhqaTyKI,3229
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_marriage_credit.py,sha256=ko9VGuDTaucb2bC1qwm68wI0XboKYth7pdEHiWaq5Yw,2186
-policyengine_us/variables/gov/states/mn/tax/income/credits/mn_nonrefundable_credits.py,sha256=WkRWvS23xysLsBpJK4w259ySctXai1_RAOQ6PFjryaY,506
+policyengine_us/variables/gov/states/mn/tax/income/credits/mn_non_refundable_credits.py,sha256=80Gi_gSYfHQNZqIyhZy6rGOQfvAXwSXGzxGjNSzMffM,507
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_refundable_credits.py,sha256=1odfb95ULPKxdA2E7VFLlpcbc5oR9xLzSOJhBczSnTU,501
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_wfc.py,sha256=zSQ_939TY_bY7d4PQAORUUfIx3C2bfeZFn8C1RKQa0w,1808
 policyengine_us/variables/gov/states/mn/tax/income/credits/mn_wfc_eligible.py,sha256=CnWl6ab4kgIC33R95ZzSQb17XXOpRmUc84cGMlBVblI,1477
@@ -7209,8 +7211,8 @@ policyengine_us/variables/gov/states/nc/tax/income/deductions/military_retiremen
 policyengine_us/variables/gov/states/nd/tax/income/nd_additions.py,sha256=3FEQ3nvodu3FQn5EMZ_AT4w2fIuuR_dZsx-l_MjdKlo,855
 policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax.py,sha256=c9oSEfJV3SoWwSzTxhkBBVTHaYf5k5F6rOh5eehXOv8,807
 policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py,sha256=fYO4KM6ySqlsGhhjiOba0s8kMiEblw-GX8HbeSXyAlw,1398
-policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_refundable_credits.py,sha256=Jy_HhY-E6AkJG8tHQ8ZjlUcuoEk4L7YweVu7RoWnQ28,1034
-policyengine_us/variables/gov/states/nd/tax/income/nd_nonrefundable_credits.py,sha256=kDMpImpSxAFN_rILSyAOr_c26eBD4zTE2FOt1M6Ew8E,833
+policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_refundable_credits.py,sha256=GbYuSkXKoB5bRAaz6CJ7wfopQl_nzKvcuMQkOhtmceM,1035
+policyengine_us/variables/gov/states/nd/tax/income/nd_non_refundable_credits.py,sha256=ExkBxwBAImoBaGAuTmSSX9z8ZndwOOybVaMNYw8SBAE,834
 policyengine_us/variables/gov/states/nd/tax/income/nd_refundable_credits.py,sha256=x9wo9CicfZlhLBrx31ekWOiDsALcwHfWp28ZjZ8m66o,811
 policyengine_us/variables/gov/states/nd/tax/income/nd_taxable_income.py,sha256=rJJiTUOZlbUXGSOzSFLw-zD_SjQXLIdcZ8FepO776gs,1188
 policyengine_us/variables/gov/states/nd/tax/income/nd_withheld_income_tax.py,sha256=F3wBGHMWFVqDb4lTjJAqEUOMECyPK-HlSE9Xgy40qR4,687
@@ -7228,8 +7230,8 @@ policyengine_us/variables/gov/states/ne/dhhs/child_care_subsidy/ne_child_care_su
 policyengine_us/variables/gov/states/ne/dhhs/child_care_subsidy/ne_child_care_subsidy_income_eligible.py,sha256=-xdlhANluAU8BsrC3askRSJSXYPyVYbEcHArdHC52dA,782
 policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax.py,sha256=JfAa_VckzXrK_JtayA8lXfZp4ni-KhmSaycucSyTPNg,555
 policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_credits.py,sha256=41nW924h95Z22dHUOTXZ71L-wxG9Ptl2tzhj5ZXv5fU,1368
-policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_refundable_credits.py,sha256=y4bvfvvZsqx_gjsQbn7Ix2t8oxzMP0nXlfyWMhawSm0,1338
-policyengine_us/variables/gov/states/ne/tax/income/ne_nonrefundable_credits.py,sha256=93j03PLVz5jVfeY3i2gL96TgFKlsnANlgSB1br9sjKM,531
+policyengine_us/variables/gov/states/ne/tax/income/ne_income_tax_before_refundable_credits.py,sha256=DjaZ9TH55QliZsFCl_gKiVV5WRVsW04-bdhjio9Qczw,1339
+policyengine_us/variables/gov/states/ne/tax/income/ne_non_refundable_credits.py,sha256=TKkVgLk2jMLlDyZz65bEKHtwY-WjPB65Kz8CKGeXI9g,532
 policyengine_us/variables/gov/states/ne/tax/income/ne_refundable_credits.py,sha256=j0YzMKl5WorDj8DpqLxJOCCmRhozuOrPjfIdZ8y17mM,522
 policyengine_us/variables/gov/states/ne/tax/income/ne_taxable_income.py,sha256=-XXX_NFhUBigoCLRQxW0-lb6OLvT4zL8sEkbS6m-RkE,1351
 policyengine_us/variables/gov/states/ne/tax/income/ne_withheld_income_tax.py,sha256=WzG8pAwW2480Ih6sTd6s6G4YrQlf9w8mLxYyCe4KTLc,637
@@ -7468,13 +7470,13 @@ policyengine_us/variables/gov/states/ok/tax/income/ok_agi.py,sha256=rWejNAAhB9xQ
 policyengine_us/variables/gov/states/ok/tax/income/ok_agi_subtractions.py,sha256=hxQvefvjmnmkppqF9JvwvRLwSYtBNJKzY3YPYf_oFCs,805
 policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax.py,sha256=tR3ShlaFlPUm3SOjoG_qW0kRwtbI0j8-ndH7UfwgZ0E,575
 policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_credits.py,sha256=Sr70R3OvgEViq3-w_Oes6E7TbB6AktIpwA_h1Mr4HiA,1394
-policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_refundable_credits.py,sha256=4F6K-7jm2ewbXZGcPuQFqIEkrRkVQK-80FNbT9CAGEs,788
+policyengine_us/variables/gov/states/ok/tax/income/ok_income_tax_before_refundable_credits.py,sha256=AIgUpl8RyRKrq4P6Xs3J01MxphGbkN79x0jOp2QyRME,789
 policyengine_us/variables/gov/states/ok/tax/income/ok_taxable_income.py,sha256=RHVNKmzRrcloznkZyOOmbVMVtGXgDib3hEaIiW4TkrY,1316
 policyengine_us/variables/gov/states/ok/tax/income/ok_use_tax.py,sha256=487ak9kmCDPI79BFNXS38FGlReu7V9k2dEjSkk11KNo,645
 policyengine_us/variables/gov/states/ok/tax/income/ok_withheld_income_tax.py,sha256=wDsRGD-NhFs8TnamRocQYvLEpCStsMeAVBsoabs8mOE,578
 policyengine_us/variables/gov/states/ok/tax/income/credits/ok_child_care_child_tax_credit.py,sha256=uMBJEhXGhIDe43Wi3kRcF2NlDbb7qjjjUB2RSrzd0yU,1586
 policyengine_us/variables/gov/states/ok/tax/income/credits/ok_gross_income.py,sha256=_SMGitWgOv8SkB4wDam0Vx8p9AIpiD2DgqX_j5Xwh0o,909
-policyengine_us/variables/gov/states/ok/tax/income/credits/ok_nonrefundable_credits.py,sha256=g-wJRKdcmnS3oXvTyhU_aaugp7yF5qcXsGtq2usUOys,557
+policyengine_us/variables/gov/states/ok/tax/income/credits/ok_non_refundable_credits.py,sha256=DRKXqA9dZAmkM_XcUhnf1AVd-N0OBdZ_Ip4kE9KXFiM,558
 policyengine_us/variables/gov/states/ok/tax/income/credits/ok_ptc.py,sha256=QhHvRQCVO4GX08qeVXfm08qqNTyubzE_neTay-CcJR4,1287
 policyengine_us/variables/gov/states/ok/tax/income/credits/ok_refundable_credits.py,sha256=jsR2Kv9YkfbnoGxMWohFqtIhRuwms4maoUBOyLOIadk,548
 policyengine_us/variables/gov/states/ok/tax/income/credits/ok_stc.py,sha256=F82I2nie3lapTJMvP0MBC-I2HNLwRYRpZZXZxtBe5l8,1740
@@ -7744,14 +7746,14 @@ policyengine_us/variables/gov/states/wa/tax/income/credits/wa_working_families_t
 policyengine_us/variables/gov/states/wi/tax/income/wi_agi.py,sha256=RACny0lLJmbGSjcdQrF6mh7r44QQbL9tvV5I5CQbyNQ,623
 policyengine_us/variables/gov/states/wi/tax/income/wi_income_before_credits.py,sha256=nK7GafE8vWisC7kVD_nC7HUEgbz6yOVb6yuAF9oqWlw,1547
 policyengine_us/variables/gov/states/wi/tax/income/wi_income_tax.py,sha256=Ahr9neJZohoFUAO7iHxv2orZ_397GfRlosJtNB2qtqs,650
-policyengine_us/variables/gov/states/wi/tax/income/wi_income_tax_before_refundable_credits.py,sha256=kT0tWRakQXLawjOvudYFN0Ms4LYsJhXyq1naiFCTbEo,982
+policyengine_us/variables/gov/states/wi/tax/income/wi_income_tax_before_refundable_credits.py,sha256=TZTY0yN3AKfVecpIlWYs2A1gNE7noUbPw7dpaoY23gE,983
 policyengine_us/variables/gov/states/wi/tax/income/wi_standard_deduction.py,sha256=q9MsayAfJy6ETygx9tL0QweEzxUT7rtyNNkpZQ3QoC0,1747
 policyengine_us/variables/gov/states/wi/tax/income/wi_taxable_income.py,sha256=9-X-QFcg1w7-s36gQ7AKwGxPyIpsS3N9LuO_5q0eo10,920
 policyengine_us/variables/gov/states/wi/tax/income/wi_withheld_income_tax.py,sha256=T24ssgp-Nq9YLSrrYbVMII28xkKBGJetC1A1FM1xUqE,633
 policyengine_us/variables/gov/states/wi/tax/income/additions/wi_additions.py,sha256=82NWwLXw8wXViX6rWHlHaGP1gT3-Lyjo5jsl0pTGNdA,629
 policyengine_us/variables/gov/states/wi/tax/income/additions/wi_capital_gain_loss_addition.py,sha256=9Lz_36qk9zYiO9SGhseSumjO63jfiYQpcogX3gYtCD4,708
 policyengine_us/variables/gov/states/wi/tax/income/additions/wi_capital_loss.py,sha256=UZTq3H19rsh_FBpbtpShWVL5H7o7GjUBiAsFckzUvBQ,977
-policyengine_us/variables/gov/states/wi/tax/income/credits/wi_nonrefundable_credits.py,sha256=jXZFtBUNL1caEquwoqyevxiD6a3Zrhf_8t1dOpGoaDg,745
+policyengine_us/variables/gov/states/wi/tax/income/credits/wi_non_refundable_credits.py,sha256=HhSnMUix159K2Dip5msPkV6HrKc1chwxZ7Uksnv-yls,746
 policyengine_us/variables/gov/states/wi/tax/income/credits/wi_refundable_credits.py,sha256=sOR7rtaFG21Z6gtgMloLhMLmzdpDFoqkaxM4eIDiPNI,735
 policyengine_us/variables/gov/states/wi/tax/income/credits/childcare_expense/wi_childcare_expense_credit.py,sha256=HTxi01YiRX74DvC4cwHwxHRdDZRDQqYNwA1UHmTwMtQ,845
 policyengine_us/variables/gov/states/wi/tax/income/credits/earned_income/wi_earned_income_credit.py,sha256=q0Zghgeo8NeVLJ8_uVxtXYMwH3Rj47PEXb5jH1QyRng,1482
@@ -8395,8 +8397,8 @@ 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
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