policyengine-us 1.397.1__py3-none-any.whl → 1.441.3__py3-none-any.whl

policyengine_us/parameters/gov/states/ma/eec/ccfa/reimbursement_rates/head_start_partner_and_kindergarten.yaml

@@ -0,0 +1,55 @@
+description: Massachusetts provides these reimbursement rates for head start partner and kindergarten child care under the Child Care Financial Assistance program.
+metadata:
+  period: day
+  unit: currency-USD
+  label: Massachusetts CCFA head start partner and kindergarten reimbursement rates
+  breakdown:
+    - ma_ccfa_region
+    - ma_ccfa_schedule_type
+  reference:
+    - title: FY 2025 Child Care Financial Assistance Daily Reimbursement Rates
+      href: https://www.mass.gov/doc/fiscal-year-2025-child-care-financial-assistance-daily-reimbursement-rates/download#page=2
+    - title: FY 2024 Child Care Financial Assistance Daily Reimbursement Rates
+      href: https://www.mass.gov/doc/fiscal-year-2024-child-care-financial-assistance-daily-reimbursement-rates/download#page=2
+
+WESTERN_CENTRAL_AND_SOUTHEAST:
+  BEFORE_ONLY:
+    2023-07-01: 10.88
+    2024-07-01: 11.04
+  AFTER_ONLY:
+    2023-07-01: 32.34
+    2024-07-01: 32.83
+  BEFORE_AND_AFTER:
+    2023-07-01: 43.21
+    2024-07-01: 43.87
+  FULL_DAY:
+    2023-07-01: 57.23
+    2024-07-01: 58.09
+
+NORTHEAST:
+  BEFORE_ONLY:
+    2023-07-01: 11.42
+    2024-07-01: 12.04
+  AFTER_ONLY:
+    2023-07-01: 34.1
+    2024-07-01: 34.61
+  BEFORE_AND_AFTER:
+    2023-07-01: 45.51
+    2024-07-01: 46.2
+  FULL_DAY:
+    2023-07-01: 57.99
+    2024-07-01: 59.09
+
+METRO_AND_BOSTON_METRO:
+  BEFORE_ONLY:
+    2023-07-01: 15.6
+    2024-07-01: 15.83
+  AFTER_ONLY:
+    2023-07-01: 46.83
+    2024-07-01: 47.53
+  BEFORE_AND_AFTER:
+    2023-07-01: 62.43
+    2024-07-01: 63.36
+  FULL_DAY:
+    2023-07-01: 80.13
+    2024-07-01: 81.33

policyengine_us/parameters/gov/states/ma/eec/ccfa/reimbursement_rates/informal_child_care/child_home.yaml

@@ -0,0 +1,14 @@
+description: Massachusetts provides these reimbursement rates for informal child care child's home under the Child Care Financial Assistance program.
+metadata:
+  period: day
+  unit: currency-USD
+  label: Massachusetts CCFA informal child care child's home reimbursement rates
+  reference:
+    - title: FY 2025 Child Care Financial Assistance Daily Reimbursement Rates
+      href: https://www.mass.gov/doc/fiscal-year-2025-child-care-financial-assistance-daily-reimbursement-rates/download#page=2
+    - title: FY 2024 Child Care Financial Assistance Daily Reimbursement Rates
+      href: https://www.mass.gov/doc/fiscal-year-2024-child-care-financial-assistance-daily-reimbursement-rates/download#page=2
+
+values:
+  2023-07-01: 17.16
+  2024-07-01: 17.33

policyengine_us/parameters/gov/states/ma/eec/ccfa/reimbursement_rates/informal_child_care/relative_home.yaml

@@ -0,0 +1,14 @@
+description: Massachusetts provides these reimbursement rates for informal child care relative's home under the Child Care Financial Assistance program.
+metadata:
+  period: day
+  unit: currency-USD
+  label: Massachusetts CCFA informal child care relative's home reimbursement rates
+  reference:
+    - title: FY 2025 Child Care Financial Assistance Daily Reimbursement Rates
+      href: https://www.mass.gov/doc/fiscal-year-2025-child-care-financial-assistance-daily-reimbursement-rates/download#page=2
+    - title: FY 2024 Child Care Financial Assistance Daily Reimbursement Rates
+      href: https://www.mass.gov/doc/fiscal-year-2024-child-care-financial-assistance-daily-reimbursement-rates/download#page=2
+
+values:
+  2023-07-01: 24.33
+  2024-07-01: 24.57

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

@@ -5,6 +5,18 @@ values:
   - ma_child_and_family_credit_or_dependent_care_credit
   - ma_senior_circuit_breaker
   - ma_covid_19_essential_employee_premium_pay_program
+  2021-01-01:
+  - ma_eitc
+  - ma_child_and_family_credit_or_dependent_care_credit
+  - ma_senior_circuit_breaker
+  - ma_covid_19_essential_employee_premium_pay_program
+  - ma_taxpayer_refund_rebate
+  2022-01-01:
+  - ma_eitc
+  - ma_child_and_family_credit_or_dependent_care_credit
+  - ma_senior_circuit_breaker
+  - ma_covid_19_essential_employee_premium_pay_program
 metadata:
   unit: list
+  period: year
   label: Massachusetts refundable tax credits

policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml

@@ -0,0 +1,10 @@
+description: Massachusetts provides a taxpayer refund rebate of this percentage of the filers income tax liability.
+values:
+  2021-01-01: 0.140312
+metadata:
+  unit: currency-USD
+  period: year
+  label: Massachusetts taxpayer refund rebate tax rate
+  reference:
+    - title: Massachusetts Chapter 62F Taxpayer Refunds
+      href: https://www.mass.gov/info-details/chapter-62f-taxpayer-refunds

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

@@ -5,6 +5,12 @@ values:
     - me_eitc
     - me_sales_tax_fairness_credit
     - me_property_tax_fairness_credit
+    - me_relief_rebate
+  2022-01-01:
+    - me_refundable_child_care_credit
+    - me_eitc
+    - me_sales_tax_fairness_credit
+    - me_property_tax_fairness_credit
   # Dependent exemption credit made refundable in 2024.
   2024-01-01:
     - me_refundable_child_care_credit

policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml

@@ -0,0 +1,10 @@
+description: Maine provides a relief rebate of this amount to each spouse in the household.
+values:
+  2021-01-01: 850
+metadata:
+  unit: currency-USD
+  period: year
+  label: Maine Relief Rebate amount
+  reference:
+    - title: State of Maine, Office of Governor Mills, Relief Checks
+      href: https://www.maine.gov/governor/mills/relief-checks

policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml

@@ -0,0 +1,21 @@
+description: Maine provides a relief rebate for filers with adjusted gross income below this threshold, based on filing status.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Maine Relief Rebate income limit
+  reference:
+    - title: State of Maine, Office of Governor Mills, Relief Checks
+      href: https://www.maine.gov/governor/mills/relief-checks
+  breakdown:
+    - filing_status
+
+SINGLE:
+  2021-01-01: 100_000
+JOINT:
+  2021-01-01: 200_000
+HEAD_OF_HOUSEHOLD:
+  2021-01-01: 150_000
+SURVIVING_SPOUSE:
+  2021-01-01: 100_000
+SEPARATE:
+  2021-01-01: 100_000

policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/reduced_base_amount.yaml

@@ -0,0 +1,28 @@
+description: Minnesota provides this reduced dependent care credit amount, based on the number of qualifying children.
+metadata:
+  period: year
+  type: single_amount
+  threshold_unit: child
+  amount_unit: /1
+  label: Minnesota CDCC reduced base amount
+  reference:
+  - title: 2021 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
+  - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=6
+  - title: 2024 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2024-12/m1cd-24.pdf#page=6
+  - title: Minnesota Statutes 290.067 DEPENDENT CARE CREDIT. Subd. 1.Amount of credit. (h)
+    href: https://www.revisor.mn.gov/statutes/cite/290.067#stat.290.067.1
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 600
+  - threshold:
+      2021-01-01: 2
+    amount:
+      2021-01-01: 1_200

policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml

@@ -0,0 +1,14 @@
+description: Minnesota provides provides a child tax credit amount for each Earned Income Tax Credit qualifying child under this age limit.
+values:
+  2023-01-01: 18
+metadata:
+  reference:
+    - title: 2024 Schedule M1CWFC, Minnesota Child and Working Family Credits
+      href: https://www.revenue.state.mn.us/sites/default/files/2025-01/m1cwfc-24.pdf#page=2
+    - title: 2023 Schedule M1CWFC, Minnesota Child and Working Family Credits
+      href: https://www.revenue.state.mn.us/sites/default/files/2025-01/m1cwfc-23.pdf#page=2
+    - title: 290.0661 MINNESOTA CHILD TAX CREDIT. Subd. 1 (1) 
+      href: https://www.revisor.mn.gov/statutes/cite/290.0661
+  unit: year
+  period: year
+  label: Minnesota child and working families tax credit child tax credit age limit

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

@@ -2,13 +2,10 @@ description: Montana provides the following non-refundable tax credits.
 values:
   2021-01-01:
     - mt_capital_gain_credit
+    - mt_income_tax_rebate
   2022-01-01:
     - mt_capital_gain_credit
     - mt_property_tax_rebate
-  2023-01-01:
-    - mt_capital_gain_credit
-    - mt_income_tax_rebate
-    - mt_property_tax_rebate
   2024-01-01: []
 metadata:
   unit: list

policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml

@@ -10,12 +10,12 @@ metadata:
     - filing_status
 
 SINGLE:
-  2023-01-01: 1_250
+  2021-01-01: 1_250
 HEAD_OF_HOUSEHOLD:
-  2023-01-01: 1_250
+  2021-01-01: 1_250
 JOINT:
-  2023-01-01: 2_500
+  2021-01-01: 2_500
 SURVIVING_SPOUSE:
-  2023-01-01: 2_500
+  2021-01-01: 2_500
 SEPARATE:
-  2023-01-01: 1_250 
+  2021-01-01: 1_250 

policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/lower.yaml

@@ -14,7 +14,7 @@ metadata:
       href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/12/Form_2_2023.pdf#page=6
       # Montana adjusts the federal social security parameters by using the halved joint amount for separate 
       # filers as opposed to the single amount, which is used in the federal computation. 
-      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi.py
+      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi_indiv.py
 SINGLE:
   2021-01-01: 25_000
 HEAD_OF_HOUSEHOLD:

policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/upper.yaml

@@ -15,7 +15,7 @@ metadata:
       # Montana uses the difference between the higher and lower federal social security parameters in the 
       # computation while adjusting the separate values as half of the joint amount. This is not documented
       # in the Montana legal code. 
-      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi.py
+      # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi_indiv.py
 SINGLE:
   2021-01-01: 34_000
 HEAD_OF_HOUSEHOLD:
@@ -26,4 +26,3 @@ SEPARATE:
   2021-01-01: 22_000 
 SURVIVING_SPOUSE:
   2021-01-01: 34_000
-  

policyengine_us/parameters/gov/states/nm/tax/income/main/head_of_household.yaml

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate head of household filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates. 
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 8_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 25_000
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 24_000
+      2025-01-01: 50_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 100_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/joint.yaml

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate joint filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates.     
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 8_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 25_000
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 24_000
+      2025-01-01: 50_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 100_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/separate.yaml

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate married separate filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45
     # Tax form depicts the income tax as a tax rate table without specific rates. 
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 4_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 8_000
+      2025-01-01: 12_500
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 12_000
+      2025-01-01: 25_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 50_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/single.yaml

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate single filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates. 
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 5_500
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 11_000
+      2025-01-01: 16_500
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 33_500
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 66_500
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/main/surviving_spouse.yaml

@@ -5,6 +5,8 @@ metadata:
   rate_unit: /1
   label: New Mexico income tax rate surviving spouse filers
   reference:
+    - title: NMSA 1978, Section 7-2-7 (Effective January 1, 2025)
+      href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-7-d-1/
     - title: New Mexico Income Tax Act, 7-2-7, B 
       href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=45 # document page 33
     # Tax form depicts the income tax as a tax rate table without specific rates. 
@@ -21,16 +23,25 @@ brackets:
       2008-01-01: 0
     rate:
       2008-01-01: 0.017
+      2025-01-01: 0.015
   - threshold:
       2008-01-01: 8_000
     rate:
       2008-01-01: 0.032
   - threshold:
       2008-01-01: 16_000
+      2025-01-01: 25_000
     rate:
       2008-01-01: 0.047
+      2025-01-01: 0.043
   - threshold:
       2008-01-01: 24_000
+      2025-01-01: 50_000
+    rate:
+      2008-01-01: 0.049
+      2025-01-01: 0.047
+  - threshold:
+      2008-01-01: 100_000
     rate:
       2008-01-01: 0.049
   - threshold:

policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml

@@ -2,7 +2,6 @@ description: New Mexico includes these income sources in its modified gross inco
 values:
   2021-01-01:
     - tax_unit_social_security
-    - tax_unit_unemployment_compensation
     - capital_gains
     - tanf
     - ssi