policyengine-us 1.399.1__py3-none-any.whl → 1.400.1__py3-none-any.whl

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  1. policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/reduced_base_amount.yaml +28 -0
  2. policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml +173 -38
  3. policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml +182 -40
  4. policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml +181 -40
  5. policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml +191 -42
  6. policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml +182 -40
  7. policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml +182 -40
  8. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/nonstudent.yaml +1 -1
  9. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/student.yaml +1 -1
  10. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/personal.yaml +1 -1
  11. policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml +1 -1
  12. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/{mn_cdcc.yaml → credits/cdcc/mn_cdcc.yaml} +66 -0
  13. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.yaml +51 -0
  14. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.yaml +24 -0
  15. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.yaml +44 -0
  16. policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.yaml +38 -0
  17. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml +1 -1
  18. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.yaml +1 -1
  19. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.yaml +1 -1
  20. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.yaml +1 -1
  21. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.yaml +1 -1
  22. policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.yaml +1 -1
  23. policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/integration.yaml +1 -1
  24. policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/pr_is_tax_unit_dependent.yaml +1 -1
  25. policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc.py +47 -0
  26. policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.py +27 -0
  27. policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.py +23 -0
  28. policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.py +25 -0
  29. {policyengine_us-1.399.1.dist-info → policyengine_us-1.400.1.dist-info}/METADATA +1 -1
  30. {policyengine_us-1.399.1.dist-info → policyengine_us-1.400.1.dist-info}/RECORD +33 -26
  31. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_cdcc.py +0 -49
  32. {policyengine_us-1.399.1.dist-info → policyengine_us-1.400.1.dist-info}/WHEEL +0 -0
  33. {policyengine_us-1.399.1.dist-info → policyengine_us-1.400.1.dist-info}/entry_points.txt +0 -0
  34. {policyengine_us-1.399.1.dist-info → policyengine_us-1.400.1.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/reduced_base_amount.yaml ADDED
@@ -0,0 +1,28 @@
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+ description: Minnesota provides this reduced dependent care credit amount, based on the number of qualifying children.
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+ metadata:
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+ period: year
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+ type: single_amount
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+ threshold_unit: child
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+ amount_unit: /1
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+ label: Minnesota CDCC reduced base amount
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+ reference:
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+ - title: 2021 Schedule M1CD, Child and Dependent Care Credit, Line 6
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+ href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
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+ - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 6
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+ href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
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+ - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 6
14
+ href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=6
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+ - title: 2024 Schedule M1CD, Child and Dependent Care Credit, Line 6
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+ href: https://www.revenue.state.mn.us/sites/default/files/2024-12/m1cd-24.pdf#page=6
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+ - title: Minnesota Statutes 290.067 DEPENDENT CARE CREDIT. Subd. 1.Amount of credit. (h)
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+ href: https://www.revisor.mn.gov/statutes/cite/290.067#stat.290.067.1
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+
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+ brackets:
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+ - threshold:
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+ 2021-01-01: 0
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+ amount:
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+ 2021-01-01: 600
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+ - threshold:
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+ 2021-01-01: 2
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+ amount:
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+ 2021-01-01: 1_200
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@@ -116,3 +249,5 @@ metadata:
116
249
  href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/608063af-0c4c-4f28-ba42-cf40e04557ca/PITbook2021.pdf#page=60
117
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  - title: N.M. Stat. § 7-2-14(D)
118
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  href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false
252
+ - title: New Mexico 2024 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE
253
+ href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2024.pdf#page=82
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