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

policyengine_us/variables/gov/states/ma/eec/ccfa/reimbursement/ma_ccfa_uncapped_daily_payment.py

@@ -0,0 +1,66 @@
+from policyengine_us.model_api import *
+
+
+class ma_ccfa_uncapped_daily_payment(Variable):
+    value_type = float
+    entity = Person
+    label = "Massachusetts Child Care Financial Assistance (CCFA) uncapped daily payment per child"
+    unit = USD
+    reference = "https://www.mass.gov/doc/fiscal-year-2025-child-care-financial-assistance-daily-reimbursement-rates/download"
+    definition_period = MONTH
+    defined_for = StateCode.MA
+
+    def formula(person, period, parameters):
+        center_based_early_education_payment = person(
+            "ma_ccfa_center_based_early_education_reimbursement", period
+        )
+        center_based_school_age_payment = person(
+            "ma_ccfa_center_based_school_age_reimbursement", period
+        )
+        head_start_partner_and_kindergarten_payment = person(
+            "ma_ccfa_head_start_partner_and_kindergarten_reimbursement", period
+        )
+        informal_child_care_payment = person(
+            "ma_ccfa_informal_child_care_reimbursement", period
+        )
+        family_child_care_payment = person(
+            "ma_ccfa_family_child_care_reimbursement", period
+        )
+
+        care_provider_type = person("ma_ccfa_care_provider_type", period)
+        care_provider_types = care_provider_type.possible_values
+        center_based_early_education = (
+            care_provider_type
+            == care_provider_types.CENTER_BASED_CARE_EARLY_EDUCATION
+        )
+        center_based_school_age = (
+            care_provider_type
+            == care_provider_types.CENTER_BASED_CARE_SCHOOL_AGE
+        )
+        head_start_partner_and_kindergarten = (
+            care_provider_type
+            == care_provider_types.HEAD_START_PARTNER_AND_KINDERGARTEN
+        )
+        informal_child_care = (
+            care_provider_type == care_provider_types.INFORMAL_CHILD_CARE
+        )
+        family_child_care = (
+            care_provider_type == care_provider_types.FAMILY_CHILD_CARE
+        )
+        return select(
+            [
+                center_based_early_education,
+                center_based_school_age,
+                head_start_partner_and_kindergarten,
+                informal_child_care,
+                family_child_care,
+            ],
+            [
+                center_based_early_education_payment,
+                center_based_school_age_payment,
+                head_start_partner_and_kindergarten_payment,
+                informal_child_care_payment,
+                family_child_care_payment,
+            ],
+            default=0,
+        )

policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class ma_taxpayer_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Massachusetts taxpayer refund rebate"
+    defined_for = StateCode.MA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        income_tax_before_credits = tax_unit(
+            "ma_income_tax_before_refundable_credits", period
+        )
+        p = parameters(period).gov.states.ma.tax.income.credits
+
+        # Sum refundable credits except ma_taxpayer_refund_rebate to avoid circular reference
+        refundable_credit_list = p.refundable
+        other_refundable_credits = 0
+        for credit in refundable_credit_list:
+            if credit != "ma_taxpayer_refund_rebate":
+                other_refundable_credits += tax_unit(credit, period)
+
+        income_tax_less_credits = max_(
+            income_tax_before_credits - other_refundable_credits, 0
+        )
+        return p.taxpayer_refund_rebate.rate * income_tax_less_credits

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Maine Relief Rebate"
+    defined_for = "me_relief_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        head_spouse_count = tax_unit("head_spouse_count", period)
+        return head_spouse_count * p.amount

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Maine Relief Rebate eligible"
+    defined_for = StateCode.ME
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        filing_status = tax_unit("filing_status", period)
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        income_threshold = p.income_limit[filing_status]
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.py

@@ -14,8 +14,6 @@ class me_itemized_deductions_pre_phaseout(Variable):
     defined_for = StateCode.ME
 
     def formula(tax_unit, period, parameters):
-        # Whether or not the taxpayer itemized for federal taxes.
-        us_itemizing = tax_unit("tax_unit_itemizes", period)
 
         # Get the Maine itemizing deduction parameters.
         p = parameters(period).gov.states.me.tax.income.deductions.itemized
@@ -36,4 +34,4 @@ class me_itemized_deductions_pre_phaseout(Variable):
         capped_deduction_no_med = min_(deduction_no_med, p.cap)
 
         # Add back medical and dental expenses (which are not capped).
-        return us_itemizing * (capped_deduction_no_med + medical_expenses)
+        return capped_deduction_no_med + medical_expenses

policyengine_us/variables/gov/states/me/tax/income/taxable_income/me_deductions.py

@@ -19,10 +19,13 @@ class me_deductions(Variable):
 
         # Get the relevant deduction amount (Line 6).
         # Either itemized deduction or federal standard deduction.
-        max_deduction = max_(
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        standard_deduction = tax_unit("standard_deduction", period)
+        larger_deduction = max_(
             tax_unit("me_itemized_deductions_pre_phaseout", period),
-            tax_unit("standard_deduction", period),
+            standard_deduction,
         )
+        max_deduction = where(itemizes, larger_deduction, standard_deduction)
 
         # Calculate the phaseout amount (Line 7).
         phaseout_amount = max_deduction * phaseout_percent

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc.py

@@ -0,0 +1,47 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Minnesota child and dependent care expense credit"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = "mn_cdcc_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        dep_count = tax_unit("mn_cdcc_dependent_count", period)
+        # calculate qualifying care expenses
+        expenses = tax_unit("tax_unit_childcare_expenses", period)
+        # ... cap expense by number of qualifying dependents
+        eligible_count = min_(dep_count, p.maximum_dependents)
+        maximum_eligible_expenses = min_(
+            expenses, p.maximum_expense * eligible_count
+        )
+        # ... cap expense by lower earnings of head and spouse if present
+        # Line 2
+        capped_expenses = min_(
+            maximum_eligible_expenses,
+            tax_unit("min_head_spouse_earned", period),
+        )
+        # calculate pre-phaseout credit amount
+        # Line 5
+        agi = tax_unit("adjusted_gross_income", period)
+        # Line 7
+        pre_phaseout_amount = capped_expenses * p.expense_fraction.calc(agi)
+        # calculate post-phaseout credit amount
+        # Line 8
+        phaseout_amount = tax_unit("mn_cdcc_phase_out", period)
+        smaller_of_expenses_and_reduced_credit = min_(
+            pre_phaseout_amount, phaseout_amount
+        )
+        return where(
+            agi > p.phaseout_threshold,
+            smaller_of_expenses_and_reduced_credit,
+            pre_phaseout_amount,
+        )

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc_dependent_count(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Minnesota child and dependent care expense credit dependent count"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = "mn_cdcc_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        person = tax_unit.members
+        # calculate number of qualifying dependents
+        # ... children
+        age = person("age", period)
+        qualifies_by_age = age < p.child_age
+        # ... disability
+        non_head = ~person("is_tax_unit_head", period)
+        disabled = person("is_incapable_of_self_care", period)
+        qualifies_by_disability = non_head & disabled
+        return tax_unit.sum(qualifies_by_age | qualifies_by_disability)

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.py

@@ -0,0 +1,23 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = (
+        "Eligible for the Minnesota child and dependent care expense credit"
+    )
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = StateCode.MN
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        if p.separate_filers_excluded:
+            filing_status = tax_unit("filing_status", period)
+            return filing_status != filing_status.possible_values.SEPARATE
+        else:
+            return True

policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.py

@@ -0,0 +1,25 @@
+from policyengine_us.model_api import *
+
+
+class mn_cdcc_phase_out(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Minnesota child and dependent care expense credit phase out"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf"
+        "https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf"
+    )
+    defined_for = "mn_cdcc_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
+        dep_count = tax_unit("mn_cdcc_dependent_count", period)
+        # calculate pre-phaseout credit amount
+        agi = tax_unit("adjusted_gross_income", period)
+        # calculate post-phaseout credit amount
+        excess_agi = max_(0, agi - p.phaseout_threshold)
+        reduced_agi = excess_agi * p.phaseout_rate
+        reduced_base_amount = p.reduced_base_amount.calc(dep_count)
+        return max_(0, reduced_base_amount - reduced_agi)

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py

@@ -20,7 +20,11 @@ class mn_child_and_working_families_credits(Variable):
         # The credits are defined by separate legal code sections
         # but are calculated together in the tax forms.
         # Child Tax Credit computation:
-        qualifying_children = tax_unit("ctc_qualifying_children", period)
+        qualifying_children = add(
+            tax_unit,
+            period,
+            ["mn_child_and_working_families_credits_ctc_eligible_child"],
+        )
         p = parameters(period).gov.states.mn.tax.income.credits.cwfc
         base_ctc_amount = qualifying_children * p.ctc.amount
         # Working Family Credit computation:

policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class mn_child_and_working_families_credits_ctc_eligible_child(Variable):
+    value_type = float
+    entity = Person
+    label = "Minnesota child and working families credits child tax credit eligible child"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://www.revisor.mn.gov/statutes/cite/290.0661#stat.290.0661.4"
+        "https://www.revisor.mn.gov/statutes/cite/290.0671"
+        "https://www.revenue.state.mn.us/sites/default/files/2024-01/m1cwfc-23_1.pdf"
+    )
+    defined_for = StateCode.MN
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        meets_eitc_identification_requirements = person(
+            "meets_eitc_identification_requirements", period
+        )
+        p = parameters(period).gov.states.mn.tax.income.credits.cwfc.ctc
+        age_eligible = age < p.age_limit
+        return age_eligible & meets_eitc_identification_requirements

policyengine_us/variables/gov/states/mt/tax/income/base/{mt_agi.py → mt_agi_indiv.py}

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class mt_agi(Variable):
+class mt_agi_indiv(Variable):
     value_type = float
     entity = Person
     label = "Montana Adjusted Gross Income for each individual"

policyengine_us/variables/gov/states/mt/tax/income/base/mt_agi_joint.py

@@ -0,0 +1,43 @@
+from policyengine_us.model_api import *
+
+
+class mt_agi_joint(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Montana AGI for joint filers (tax unit level)"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MT
+    documentation = "Montana AGI calculated at tax unit level for joint filers, pooling income and subtractions before applying them"
+
+    def formula(tax_unit, period, parameters):
+        # Pool federal AGI at tax unit level
+        agi = add(tax_unit, period, ["adjusted_gross_income_person"])
+
+        # Pool Montana additions at tax unit level
+        additions = add(tax_unit, period, ["mt_additions"])
+
+        # Pool Montana subtractions at tax unit level
+        # This allows spouse's subtractions to offset head's income
+        subtractions = add(tax_unit, period, ["mt_subtractions"])
+
+        # Apply pooled subtractions to pooled income
+        reduced_agi = max_(agi + additions - subtractions, 0)
+
+        # Montana taxable social security benefits can be either addition or subtraction
+        # if mt_taxable_social_security - taxable_social_security > 0, then addition, else subtraction
+
+        p = parameters(period).gov.states.mt.tax.income.social_security
+        if p.applies:
+            # 2023 and before: apply lines 21-24 adjustment for social security
+            taxable_ss = add(tax_unit, period, ["taxable_social_security"])
+            mt_taxable_ss = add(
+                tax_unit, period, ["mt_taxable_social_security"]
+            )
+            adjusted_mt_ss_difference = mt_taxable_ss - taxable_ss
+            tax_unit_mt_agi = max_(reduced_agi + adjusted_mt_ss_difference, 0)
+        else:
+            # 2024 and after: no longer apply the social security adjustment
+            tax_unit_mt_agi = reduced_agi
+
+        return tax_unit_mt_agi

policyengine_us/variables/gov/states/mt/tax/income/base/mt_taxable_social_security.py

@@ -16,7 +16,9 @@ class mt_taxable_social_security(Variable):
         # line 1 total net SS amount
         social_security = person("social_security", period)
         # Line 2 SS multiplied by the base rate
-        social_security_benefits_fraction = social_security * p_irs.base
+        social_security_benefits_fraction = (
+            social_security * p_irs.base.benefit_cap
+        )
         # line 3: irs_gross_income - taxable_social_security
         taxable_ss = person("taxable_social_security", period)
         gross_income = person("irs_gross_income", period)
@@ -62,16 +64,19 @@ class mt_taxable_social_security(Variable):
         capped_reduced_income = min_(
             income_reduced_by_subtractions_and_threshold, amount_lower
         )
-        minimum_tax_threshold_fraction = capped_reduced_income * p_irs.base
+        minimum_tax_threshold_fraction = (
+            capped_reduced_income * p_irs.base.excess
+        )
         # line 16
         smaller_fraction = min_(
             minimum_tax_threshold_fraction, social_security_benefits_fraction
         )
         # line 17 & 18 ## line_13*0.85 + line_16
         adjusted_tax_amount = (
-            minimum_tax_threshold * p_irs.additional + smaller_fraction
+            minimum_tax_threshold * p_irs.additional.benefit_cap
+            + smaller_fraction
         )
         # line 19 ## line_1*0.85
-        adjusted_taxable_amount = social_security * p_irs.additional
+        adjusted_taxable_amount = social_security * p_irs.additional.excess
         # line 20
         return min_(adjusted_taxable_amount, adjusted_tax_amount)

policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py

@@ -4,14 +4,13 @@ from policyengine_us.model_api import *
 class mt_income_tax_rebate(Variable):
     value_type = float
     entity = TaxUnit
-    label = "Montana 2023 income tax rebate"
+    label = "Montana 2021 income tax rebate"
     unit = USD
     definition_period = YEAR
     reference = "https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0910/0150-0300-0210-0910.html"
     defined_for = StateCode.MT
 
     # The rebate is based on 2021 income tax liability, but provided in 2023
-    # we assume that the tax liability does not change between 2021 and 2023
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.mt.tax.income.credits.rebate
         filing_status = tax_unit("filing_status", period)

policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.py

@@ -25,7 +25,7 @@ class mt_child_dependent_care_expense_deduction(Variable):
         # Line 2
         capped_expenses = min_(care_expenses, cap)
         # Line 3
-        agi = person("mt_agi", period)
+        agi = person("mt_agi_indiv", period)
         # Line 6
         reduction = p.phase_out.calc(agi)
         # The deduction has to be allocated equally between spouses

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/README.md

@@ -0,0 +1 @@
+# These files are used for the calculation of the federal itemization choice to avoid circular reference errors regarding the federal tax deduction. They are not applied in the final Montana income tax calculation. 

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class mt_federal_income_tax_deduction_for_federal_itemization(Variable):
+    value_type = float
+    entity = TaxUnit
+    definition_period = YEAR
+    label = "Montana federal income tax deduction for the entire tax unit"
+    reference = (
+        "https://law.justia.com/codes/montana/2021/title-15/chapter-30/part-21/section-15-30-2131/"
+        # MT Code § 15-30-2131 (2021) (1)(b)
+    )
+    unit = USD
+    defined_for = StateCode.MT
+
+    def formula(tax_unit, period, parameters):
+        filing_status = tax_unit("filing_status", period)
+        p = parameters(
+            period
+        ).gov.states.mt.tax.income.deductions.itemized.federal_income_tax
+        federal_income_tax_limit = p.cap[filing_status]
+
+        withheld_income_tax = tax_unit("mt_withheld_income_tax", period)
+        # The federal income tax deduction is attributed to the head in any case
+        # as we currently do not have a way to determine individual federal income tax before credits.
+        return min_(withheld_income_tax, federal_income_tax_limit)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.py

@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+
+
+class mt_federal_income_tax_deduction_for_federal_itemization_indiv(Variable):
+    value_type = float
+    entity = Person
+    definition_period = YEAR
+    label = "Montana federal income tax deduction when married couples are filing separately"
+    reference = (
+        "https://law.justia.com/codes/montana/2021/title-15/chapter-30/part-21/section-15-30-2131/"
+        # MT Code § 15-30-2131 (2021) (1)(b)
+    )
+    unit = USD
+    defined_for = StateCode.MT
+
+    def formula(person, period, parameters):
+        unit_deds = person.tax_unit(
+            "mt_federal_income_tax_deduction_for_federal_itemization", period
+        )
+        person_agi = person("mt_agi_indiv", period)
+        total_agi = person.tax_unit.sum(person_agi)
+
+        prorate = np.zeros_like(total_agi)
+        mask = total_agi > 0
+        prorate[mask] = person_agi[mask] / total_agi[mask]
+        filing_status = person.tax_unit(
+            "state_filing_status_if_married_filing_separately_on_same_return",
+            period,
+        )
+        p = parameters(
+            period
+        ).gov.states.mt.tax.income.deductions.itemized.federal_income_tax
+        cap = p.cap[filing_status]
+        return min_(unit_deds * prorate, cap)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_indiv.py

@@ -0,0 +1,41 @@
+from policyengine_us.model_api import *
+
+
+class mt_itemized_deductions_for_federal_itemization_indiv(Variable):
+    value_type = float
+    entity = Person
+    label = "Montana itemized deductions when married couples are filing separately"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf#page=7"
+        "https://law.justia.com/codes/montana/2022/title-15/chapter-30/part-21/section-15-30-2131/"
+        # MT Code § 15-30-2131 (2022) (1)
+    )
+    defined_for = StateCode.MT
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.irs.deductions
+        # Since we only compute the federal charitable deduction at the tax unit level,
+        # we will split the value between each spouse
+        charitable_deduction = (
+            person.tax_unit("charitable_deduction", period) * 0.5
+        )
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        # The interest deduction is the sum of mortagage and investment interest expenses
+        investment_interest = person("investment_interest_expense", period)
+        mortgage_interest = person("mortgage_interest", period)
+        interest_ded = investment_interest + mortgage_interest
+        other_deductions = add(
+            person,
+            period,
+            [
+                "mt_misc_deductions",
+                "mt_medical_expense_deduction_indiv",
+                "mt_salt_deduction",
+                "mt_federal_income_tax_deduction_for_federal_itemization_indiv",
+            ],
+        )
+        return head_or_spouse * (
+            interest_ded + charitable_deduction + other_deductions
+        )

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.py

@@ -0,0 +1,37 @@
+from policyengine_us.model_api import *
+
+
+class mt_itemized_deductions_for_federal_itemization_joint(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Montana itemized deductions when married couples are filing jointly"
+    )
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf#page=7"
+        "https://law.justia.com/codes/montana/2022/title-15/chapter-30/part-21/section-15-30-2131/"
+        # MT Code § 15-30-2131 (2022) (1)
+    )
+    defined_for = StateCode.MT
+
+    def formula(person, period, parameters):
+        charitable_deduction = person.tax_unit("charitable_deduction", period)
+        investment_interest = person("investment_interest_expense", period)
+        mortgage_interest = person("mortgage_interest", period)
+        interest_ded = investment_interest + mortgage_interest
+        other_deductions = add(
+            person.tax_unit,
+            period,
+            [
+                "mt_misc_deductions",
+                "mt_medical_expense_deduction_joint",
+                "mt_salt_deduction",
+                "mt_federal_income_tax_deduction_for_federal_itemization",
+            ],
+        )
+        is_head = person("is_tax_unit_head", period)
+        return is_head * (
+            interest_ded + other_deductions + charitable_deduction
+        )

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py

@@ -17,7 +17,7 @@ class mt_federal_income_tax_deduction_indiv(Variable):
         unit_deds = person.tax_unit(
             "mt_federal_income_tax_deduction_unit", period
         )
-        person_agi = person("mt_agi", period)
+        person_agi = person("mt_agi_indiv", period)
         total_agi = person.tax_unit.sum(person_agi)
 
         prorate = np.zeros_like(total_agi)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_indiv.py

@@ -19,6 +19,6 @@ class mt_medical_expense_deduction_indiv(Variable):
         p = parameters(period).gov.irs.deductions.itemized.medical
         # Law does not define Montana AGI as the cap.
         # Tax form points to page 1, line 14, which is Montana AGI.
-        medical_floor = p.floor * person("mt_agi", period)
+        medical_floor = p.floor * person("mt_agi_indiv", period)
         is_head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         return is_head_or_spouse * max_(0, expense - medical_floor)

policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_joint.py

@@ -21,6 +21,8 @@ class mt_medical_expense_deduction_joint(Variable):
         p = parameters(period).gov.irs.deductions.itemized.medical
         # Law does not define Montana AGI as the cap.
         # Tax form points to page 1, line 14, which is Montana AGI.
-        medical_floor = p.floor * add(person.tax_unit, period, ["mt_agi"])
+        medical_floor = p.floor * add(
+            person.tax_unit, period, ["mt_agi_indiv"]
+        )
         is_head = person("is_tax_unit_head", period)
         return is_head * max_(0, expense - medical_floor)

policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.py

@@ -22,7 +22,7 @@ class mt_standard_deduction_indiv(Variable):
 
         if p.state_specific_deduction_applies:
             # ── Pre-2024 MT-specific calculation ────────────────────────────────
-            agi = person("mt_agi", period)
+            agi = person("mt_agi_indiv", period)
             floor = p.floor[filing_status]
             cap = p.cap[filing_status]
             uncapped = p.rate * agi

policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.py

@@ -19,7 +19,7 @@ class mt_standard_deduction_joint(Variable):
 
         if p.state_specific_deduction_applies:
             # ── Pre-2024 MT-specific calculation ───────────────────────────────
-            agi = add(person.tax_unit, period, ["mt_agi"])
+            agi = add(person.tax_unit, period, ["mt_agi_indiv"])
             floor = p.floor[filing_status]
             cap = p.cap[filing_status]
             uncapped = p.rate * agi