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

policyengine_us/parameters/gov/local/tx/harris/rides/age_threshold.yaml

@@ -0,0 +1,13 @@
+description: Harris County RIDES provides transportation services to residents of this age or older.
+
+values:
+  2025-01-01: 65
+
+metadata:
+  unit: year
+  period: year
+  label: Harris County RIDES age eligibility threshold
+  reference:
+  # No statutory or regulatory backing found. 
+    - title: Harris County RIDES Registration Information
+      href: https://rides.harriscountytx.gov/Registration/Registration-Information

policyengine_us/parameters/gov/local/tx/harris/rides/customer_payment_rate.yaml

@@ -0,0 +1,12 @@
+description: Harris County RIDES customers pay this percentage of the total trip cost.
+
+values:
+  2019-01-01: 0.4
+
+metadata:
+  unit: /1
+  period: year
+  label: Harris County RIDES customer payment rate
+  reference:
+    - title: Harris County RIDES
+      href: https://rides.harriscountytx.gov/

policyengine_us/parameters/gov/states/al/tax/income/agi/gross_income_sources.yaml

@@ -14,6 +14,9 @@ values:
     - pension_income
     - rental_income
     - capital_gains
+    - partnership_s_corp_income
+    - farm_income
+    - farm_rent_income
 
 metadata:
   unit: list

policyengine_us/parameters/gov/states/ca/chhs/eligible_regardless_of_immigration_status.yaml

@@ -0,0 +1,37 @@
+description: California provides state-funded Medicaid to undocumented immigrants, based on the age.
+metadata:
+  period: year
+  amount_unit: bool
+  threshold_unit: year
+  type: single_amount
+  label: California state-funded Medicaid undocumented immigrant eligibility
+  reference:
+    # We currently do not include pregnancy/emergency services 
+    - title: California Welfare and Institutions Code Section 14007.8
+      href: https://california.public.law/codes/welfare_and_institutions_code_section_14007.8
+
+brackets:
+  - threshold:
+      2016-01-01: 0    
+    amount:
+      2016-01-01: true
+  - threshold:
+      2016-01-01: 19
+    amount:
+      # Section 14007.8 (b)(1)
+      2016-01-01: true
+      2026-01-01: false
+  - threshold:
+      2016-01-01: 26
+    amount:
+      # Section 14007.8 (a)(1)
+      2016-01-01: false
+      2024-01-01: true
+      2026-01-01: false
+  - threshold:
+      2016-01-01: 50
+    amount:
+      # Section 14007.8 (a)(2)
+      2016-01-01: false
+      2022-01-01: true
+      2026-01-01: false

policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml

@@ -2,6 +2,7 @@ description: List of California AGI subtractions.
 values:
   2021-01-01:
     - taxable_social_security
+    - taxable_unemployment_compensation
 
 metadata:
   reference:

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the following Care Worker Tax Credit amount for joint filers in which head and spouse are both care workers.
+values:
+  2026-01-01: 2_400
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit joint amount
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/amount/non_joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the following Care Worker Tax Credit amount for non-joint filers.
+values:
+  2026-01-01: 1_200
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit non-joint amount
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(a)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the Care Worker Tax Credit to joint filers with adjusted gross income below this limit.
+values:
+  2026-01-01: 100_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit joint income limit
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(B)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

policyengine_us/parameters/gov/states/co/tax/income/credits/care_worker/income_limit/non_joint.yaml

@@ -0,0 +1,10 @@
+description: Colorado provides the Care Worker Tax Credit to non-joint filers with adjusted gross income below this limit.
+values:
+  2026-01-01: 75_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado Care Worker Tax Credit non-joint income limit
+  reference:
+    - title: Colorado Revised Statutes Section 39-22-566 (3)(b)(I)(A)
+      href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-566/

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

@@ -20,6 +20,7 @@ values:
     - co_low_income_cdcc
     - co_eitc
     - co_sales_tax_refund
+    - co_tabor_cash_back
 
   2022-01-01:
     - co_ctc
@@ -44,3 +45,13 @@ values:
     - co_income_qualified_senior_housing_credit
     - co_eitc
     - co_sales_tax_refund
+
+  2026-01-01:
+    - co_ctc
+    - co_cdcc
+    - co_family_affordability_credit
+    - co_low_income_cdcc
+    - co_income_qualified_senior_housing_credit
+    - co_eitc
+    - co_sales_tax_refund
+    - co_care_worker_credit

policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml

@@ -21,7 +21,7 @@ metadata:
       href: https://tax.colorado.gov/income-tax-topics-state-sales-tax-refund
 brackets:
   - threshold:
-      2021-01-01: 0
+      2021-01-01: -.inf
     amount:
       2021-01-01: 37
       2022-01-01: 153

policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml

@@ -0,0 +1,12 @@
+description: Colorado provides the following Taxpayer's Bill of Rights cash back amount for joint filers.
+values:
+  2021-01-01: 1_500
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado TABOR cash back joint amount
+  reference:
+    - title: State of Colorado House Bill SB 22-233
+    # The house bill initially appropriated a $800 rebate which was increased to $1,500 due to sufficient funds
+    # https://www.colorado.gov/governor/news/providing-immediate-relief-governor-polis-state-leaders-announce-millions-colorado-cash-back
+      href: https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf

policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml

@@ -0,0 +1,12 @@
+description: Colorado provides the following Taxpayer's Bill of Rights cash back amount for single filers.
+values:
+  2021-01-01: 750
+metadata:
+  unit: currency-USD
+  period: year
+  label: Colorado TABOR cash back single amount
+  reference:
+    - title: State of Colorado House Bill SB 22-233
+    # The house bill initially appropriated a $400 rebate which was increased to $750 due to sufficient funds
+    # https://www.colorado.gov/governor/news/providing-immediate-relief-governor-polis-state-leaders-announce-millions-colorado-cash-back
+      href: https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf

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

@@ -2,10 +2,10 @@ description: Delaware refundable tax credits.
 values:
   2019-01-01:
     - de_refundable_eitc
-  2022-01-01:
+  2020-01-01:
     - de_refundable_eitc
     - de_relief_rebate
-  2023-01-01:
+  2021-01-01:
     - de_refundable_eitc
 metadata:
   unit: list

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

@@ -1,6 +1,6 @@
 description: Delaware provides a relief rebate of this amount to each adult in the household.
 values:
-  2022-01-01: 300
+  2020-01-01: 300
 metadata:
   reference:
     - title: Delaware General Assembly - House Bill 360 

policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml

@@ -0,0 +1,14 @@
+description: Georgia provides this itemizer tax credit amount for resident taxpayers who itemize their deductions.
+values:
+  2024-01-01: 300
+metadata:
+  unit: currency-USD
+  period: year
+  label: Georgia itemizer tax credit amount
+  reference:
+    - title: 2024 Georgia Individual Income Tax Booklet, Page 17, Line 19
+      href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download#page=17
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-27.1
+      href: https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27-1/
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-1 (Definition of Resident)
+      href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-1/section-48-7-1/

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

@@ -3,17 +3,19 @@ values:
   2021-01-01:
     - ga_cdcc
     - ga_low_income_credit
+    - ga_surplus_tax_rebate
   2022-01-01:
     - ga_cdcc
     - ga_low_income_credit
-    - ga_surplus_tax_rebate
-  2023-01-01:
+  2024-01-01:
     - ga_cdcc
     - ga_low_income_credit
+    - ga_itemizer_credit
   2026-01-01:
     - ga_cdcc
     - ga_low_income_credit
     - ga_ctc
+    - ga_itemizer_credit
 metadata:
   unit: list
   period: year
@@ -25,5 +27,9 @@ metadata:
     # Child and dependent care credit.
     - title: Official Code of Georgia Annotated |  O.C.G.A. § 48-7-29.10(b)
       href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-10/
+    # Itemizer credit.
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-29.23
+      href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/
+    # Child tax credit.
     - title: House Bill 136 # Establishes the CTC for tax year 2026.
       href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2

policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml

@@ -11,12 +11,12 @@ metadata:
       href: https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-20-2/
 
 JOINT:
-  2022-01-01: 500
+  2021-01-01: 500
 HEAD_OF_HOUSEHOLD:
-  2022-01-01: 375
+  2021-01-01: 375
 SURVIVING_SPOUSE:
-  2022-01-01: 500
+  2021-01-01: 500
 SINGLE:
-  2022-01-01: 250
+  2021-01-01: 250
 SEPARATE:
-  2022-01-01: 250
+  2021-01-01: 250

policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml

@@ -1,15 +1,14 @@
 description: Hawaii allows for an alternative tax on capital gains calculation if this is true.
 values:
   2021-01-01: true  
-  2023-01-01: false
 metadata:
   unit: bool
   period: year
   label: Hawaii alternative tax on capital gain availability
   reference:
-    - title: House of Representatives Thirty-Second Legislature, 2023. State of Hawaii, A Bill For An Act
-      href: https://www.capitol.hawaii.gov/sessions/session2023/bills/HB232_.htm
     - title: 2022 N-15 Hawaii Nonresident and Part-Year Resident Income Tax Instructions - Tax Computation line 44
       href: https://files.hawaii.gov/tax/forms/2022/n15ins.pdf#page=28      
     - title: 2022 Hawaii Revised Statutes Title 14. Taxation.235. Income Tax Law.235-51 Tax imposed on individuals; rates.-(f).(2)
       href: https://law.justia.com/codes/hawaii/2022/title-14/chapter-235/section-235-51/
+    - title: 2024 Hawaii N-11
+      href: https://files.hawaii.gov/tax/forms/2024/n11_i.pdf#page=3

policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml

@@ -0,0 +1,20 @@
+description: Hawaii provides this ACT 115 rebate amount for joint filers, based on federal adjusted gross income.
+metadata:
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: year
+  type: single_amount
+  label: Hawaii ACT 115 Rebate joint amount
+  reference:
+    - title: Hawaii Senate Bill 514, 2022, Section 1 (1)
+      href: https://www.capitol.hawaii.gov/sessions/session2022/bills/SB514_CD2_.pdf
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 300
+  - threshold:
+      2021-01-01: 200_000
+    amount:
+      2021-01-01: 100

policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml

@@ -0,0 +1,20 @@
+description: Hawaii provides this ACT 115 rebate amount for single filers, based on federal adjusted gross income.
+metadata:
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: year
+  type: single_amount
+  label: Hawaii ACT 115 Rebate single amount
+  reference:
+    - title: Hawaii Senate Bill 514, 2022, Section 1 (1)
+      href: https://www.capitol.hawaii.gov/sessions/session2022/bills/SB514_CD2_.pdf
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 300
+  - threshold:
+      2021-01-01: 100_000
+    amount:
+      2021-01-01: 100

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

@@ -4,6 +4,12 @@ values:
     - hi_food_excise_credit
     - hi_cdcc
     - hi_tax_credit_for_low_income_household_renters
+    - hi_act_115_rebate
+
+  2022-01-01:
+    - hi_food_excise_credit
+    - hi_cdcc
+    - hi_tax_credit_for_low_income_household_renters
 
   2023-01-01:
     - hi_food_excise_credit

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

@@ -2,13 +2,13 @@ description: All state adjusted gross income variables.
 values:
   0000-01-01:
     - al_agi  # Alabama
-    - ar_agi  # Arkansas
+    # Arkansas allows for a married filing separately structure which requires two separate itemized deductions.
     - az_agi  # Arizona
     - ca_agi  # California
     # Colorado adopts federal AGI
     - ct_agi  # Connecticut
     - dc_agi  # DC
-    - de_agi  # Delaware
+    # Delaware allows for a married filing separately structure which requires two separate itemized deductions.
     - ga_agi  # Georgia
     - hi_agi  # Hawaii
     - ia_net_income  # Iowa
@@ -25,12 +25,12 @@ values:
     # Minnesota adopts federal AGI
     - mo_adjusted_gross_income  # Missouri
     - ms_agi  # Mississippi
-    - mt_agi  # Montana
+    - mt_agi_indiv # Montana
     # North Carolina adopts federal AGI
     # North Dakota adopts federal AGI
     - ne_agi  # Nebraska
     - nj_agi  # New Jersey
-    - nm_modified_gross_income  # New Mexico
+    # New Mexico adopts federal AGI
     - ny_agi  # New York
     - oh_agi  # Ohio
     - ok_agi  # Oklahoma

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

@@ -7,27 +7,27 @@ values:
     - ca_itemized_deductions  # California
     # Connecticut adopts federal itemized deductions
     - dc_itemized_deductions  # DC
-    - de_itemized_deductions  # Delaware
+    - de_itemized_deductions_unit  # Delaware
     # Georgia adopts federal itemized deductions
     - hi_itemized_deductions  # Hawaii
-    - ia_itemized_deductions  # Iowa
+    # Iowa allows for a married filing separately structure which requires two separate itemized deductions.
     - id_itemized_deductions  # Idaho
     # Illinois doesn't have deductions.
     - ks_itemized_deductions  # Kansas
-    - ky_itemized_deductions  # Kentucky
+    - ky_itemized_deductions_unit  # Kentucky
     - la_itemized_deductions  # Louisiana
     # Massachusetts doesn't have deductions in a standard form.
     - md_itemized_deductions  # Maryland
     - me_itemized_deductions_pre_phaseout  # Maine phases out deductions after choosing itemization.
     - mn_itemized_deductions  # Minnesota
     - mo_itemized_deductions  # Missouri
-    - ms_itemized_deductions  # Mississippi
-    - mt_itemized_deductions  # Montana
+    - ms_itemized_deductions_unit  # Mississippi
+    # Montana allows for a married filing separately structure which requires two separate itemized deductions.
     - nc_itemized_deductions  # North Carolina
     # North Dakota adopts federal deductions.
     - ne_itemized_deductions  # Nebraska
     # New Jersey doesn't have a conventional itemized deduction system.
-    # New Mexico adopts federal itemized deductions with a separate salt addback structure.
+    - nm_itemized_deductions  # New Mexico adopts federal itemized deductions
     - ny_itemized_deductions  # New York
     # Ohio doesn't have a conventional itemized deduction system.
     - ok_itemized_deductions  # Oklahoma

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

@@ -2,20 +2,20 @@ description: All state standard deduction variables.
 values:
   0000-01-01:
     - al_standard_deduction  # Alabama
-    - ar_standard_deduction  # Arkansas
+    # Arkansas allows for a married filing separately structure which requires two separate standard deductions.
     - az_standard_deduction  # Arizona
     - ca_standard_deduction  # California
     # Connecticut adopts federal standard deduction
     - dc_standard_deduction  # DC
-    - de_standard_deduction  # Delaware
+    # Delaware allows for a married filing separately structure which requires two separate standard deductions.
     - ga_standard_deduction  # Georgia
     - hi_standard_deduction  # Hawaii
-    - ia_standard_deduction  # Iowa
+    # Iowa allows for a married filing separately structure which requires two separate standard deductions.
     # Idaho adopts federal standard deduction.
     # Illinois doesn't have a standard deduction.
     # Indiana doesn't have deductions (taxes AGI directly).
     - ks_standard_deduction  # Kansas
-    - ky_standard_deduction  # Kentucky
+    # Kentucky allows for a married filing separately structure which requires two separate standard deductions.
     - la_standard_deduction  # Louisiana
     # Massachusetts doesn't have deductions in a standard form.
     - md_standard_deduction  # Maryland
@@ -23,8 +23,8 @@ values:
     - mi_standard_deduction  # Michigan
     - mn_standard_deduction  # Minnesota
     # Missouri adopts federal standard deduction
-    - ms_standard_deduction  # Mississippi
-    - mt_standard_deduction  # Montana
+    # Mississippi allows for a married filing separately structure which requires two separate standard deductions.
+    # Montana allows for a married filing separately structure which requires two separate standard deductions.
     - nc_standard_deduction  # North Carolina
     # North Dakota adopts federal deductions.
     - ne_standard_deduction  # Nebraska

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

@@ -1,6 +1,6 @@
 description: Idaho provides the following minimum 2022 rebate amount for each filer and dependent.
 values:
-  2022-01-01: 75
+  2020-01-01: 75
 metadata:
   unit: currency-USD
   period: year

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

@@ -1,6 +1,6 @@
 description: Idaho provides a 2022 rebate amount of this percentage of the state income tax liability.
 values:
-  2022-01-01: 0.12
+  2020-01-01: 0.12
 metadata:
   unit: currency-USD
   period: year

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

@@ -13,13 +13,13 @@ metadata:
 values:
   2002-01-01:
     - id_aged_or_disabled_credit
+  2020-01-01:
+    - id_aged_or_disabled_credit
+    - id_2022_rebate
+    - id_special_season_rebate
   2021-01-01:
     - id_grocery_credit  
     - id_aged_or_disabled_credit
-  2022-01-01:
-    - id_grocery_credit
-    - id_aged_or_disabled_credit
-    - id_2022_rebate
   2023-01-01:
     - id_grocery_credit
     - id_aged_or_disabled_credit

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

@@ -11,12 +11,12 @@ metadata:
       href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024b/
 
 SINGLE:
-  2022-01-01: 300
+  2020-01-01: 300
 JOINT:
-  2022-01-01: 600
+  2020-01-01: 600
 SEPARATE:
-  2022-01-01: 300
+  2020-01-01: 300
 SURVIVING_SPOUSE:
-  2022-01-01: 300
+  2020-01-01: 300
 HEAD_OF_HOUSEHOLD:
-  2022-01-01: 300
+  2020-01-01: 300

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

@@ -1,6 +1,6 @@
 description: Idaho provides a special seasonal rebate amount of this percentage of the state income tax liability.
 values:
-  2022-01-01: 0.1
+  2020-01-01: 0.1
 metadata:
   unit: currency-USD
   period: year

policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml

@@ -0,0 +1,10 @@
+description: Illinois provides an income tax rebate of this amount for each dependent.
+values:
+  2021-01-01: 100
+metadata:
+  unit: int
+  period: year
+  label: Illinois income tax rebate dependent amount
+  reference:
+    - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
+      href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html

policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml

@@ -0,0 +1,20 @@
+description: Illinois provides this income tax rebate amount for joint filers, based on federal adjusted gross income.
+metadata:
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: year
+  type: single_amount
+  label: Illinois income tax rebate joint amount
+  reference:
+    - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
+      href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 100
+  - threshold:
+      2021-01-01: 400_000
+    amount:
+      2021-01-01: 0

policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml

@@ -0,0 +1,20 @@
+description: Illinois provides this income tax rebate amount for non-joint filers, based on federal adjusted gross income.
+metadata:
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: year
+  type: single_amount
+  label: Illinois income tax rebate other amount
+  reference:
+    - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
+      href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 50
+  - threshold:
+      2021-01-01: 200_000
+    amount:
+      2021-01-01: 0

policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml

@@ -0,0 +1,10 @@
+description: Illinois provides an income tax rebate amount for up to this number of dependents.
+values:
+  2021-01-01: 3
+metadata:
+  unit: int
+  period: year
+  label: Illinois income tax rebate max dependents
+  reference:
+    - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
+      href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html

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

@@ -4,6 +4,11 @@ values:
     - il_pass_through_withholding
     - il_pass_through_entity_tax_credit
     - il_eitc
+    - il_income_tax_rebate
+  2022-01-01:
+    - il_pass_through_withholding
+    - il_pass_through_entity_tax_credit
+    - il_eitc
   2024-01-01:
     - il_pass_through_withholding
     - il_pass_through_entity_tax_credit

policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml

@@ -0,0 +1,10 @@
+description: Indiana provides an additional automatic refund rebate for qualifying dependents.
+values:
+  2020-01-01: 200
+metadata:
+  unit: currency-USD
+  period: year
+  label: Indiana additional automatic refund rebate per dependent
+  reference:
+    - title: Indiana Code, Title 4, Article 10, Chapter 22, Section 4-10-22-4
+      href: https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/section-4-10-22-4/

policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml

@@ -0,0 +1,12 @@
+description: Indiana provides a base automatic refund rebate of this amount.
+values:
+  2020-01-01: 125
+metadata:
+  unit: currency-USD
+  period: year
+  label: Indiana base automatic refund rebate amount
+  reference:
+    - title: Indiana Code, Title 4, Article 10, Chapter 22, Section 4-10-22-2
+    # The actual rebate amount is based on the excess reserves and the number of eligible taxpayers
+    # https://www.in.gov/dor/files/ib110.pdf
+      href: https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/section-4-10-22-2/

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

@@ -7,6 +7,11 @@ metadata:
     - title: Indiana General Assembly Laws
       href: https://iga.in.gov/laws/2021/ic/titles/6#6-3.1
 values:
+  2020-01-01:
+    - in_eitc  
+    - in_unified_elderly_tax_credit
+    - in_automatic_refund_rebate
+
   2021-01-01:
-    - in_eitc  # Indiana earned income tax credit
+    - in_eitc
     - in_unified_elderly_tax_credit