policyengine-us 1.400.0__py3-none-any.whl → 1.400.2__py3-none-any.whl

{policyengine_us-1.400.0.dist-info → policyengine_us-1.400.2.dist-info}/RECORD

@@ -1497,11 +1497,11 @@ policyengine_us/parameters/gov/states/household/state_cdccs.yaml,sha256=fty017ek
 policyengine_us/parameters/gov/states/household/state_ctcs.yaml,sha256=QpaOJi7kPJNlfGDVpQCX9KmNQ8uJM935g0HMHZFFdow,1321
 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_itemized_deductions.yaml,sha256=ils4Bw78Y285-_hDMyGwxy5HqLO2a4fu_xh3VRcNpkI,2177
 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
+policyengine_us/parameters/gov/states/household/state_standard_deductions.yaml,sha256=Ymbk8cQtpSiVuwwBWEKS0EU6ehEZ0sSQ4KhyVKAt5HM,2412
 policyengine_us/parameters/gov/states/household/state_taxable_incomes.yaml,sha256=rYucyvYhmmeqY61mCkKw9fI2g0Eqt8bL8nE5GBclo44,1663
 policyengine_us/parameters/gov/states/household/state_withheld_income_tax.yaml,sha256=VwtcWFSpLHvJsbDdjNOEoWjFChBjmiAe3SStmcR5_dg,1905
 policyengine_us/parameters/gov/states/household/states_with_married_filing_separately_on_same_return.yaml,sha256=P-B9Vh89kZVhhWRAQyUvUKI_h-2bQlh5E69c3meI-xY,267
@@ -1767,7 +1767,7 @@ policyengine_us/parameters/gov/states/la/tax/income/credits/school_readiness/age
 policyengine_us/parameters/gov/states/la/tax/income/credits/school_readiness/rate.yaml,sha256=A6MmQCHoKMmyhR-TcoE9rKFp_p6Ki8SujJ1MaXyXsAU,1343
 policyengine_us/parameters/gov/states/la/tax/income/deductions/federal_tax/availability.yaml,sha256=UxLC6biYhnGObNdaoKmOLdp5PWO-h8Lh9CcWa6ln7k8,811
 policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/excess_fraction.yaml,sha256=WB_JAKe4Rxs4xpIcXC6HOjoIMsDDvlEjpCHbUxrbbN8,1165
-policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/relevant_federal_deductions.yaml,sha256=G8WS4b5E-mLPCOY_CpQyuSAN1j-fFjS6VcNqqD9erCs,1220
+policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/relevant_federal_deductions.yaml,sha256=xWuWxaZWNa4QkeNHgjc8il4SB41HUhT13-rWGiffOqw,1216
 policyengine_us/parameters/gov/states/la/tax/income/deductions/standard/amount.yaml,sha256=xtrdv-z_aN7RegL_8KIKBGb9QXZjbW7cKhqXO2SzGoM,885
 policyengine_us/parameters/gov/states/la/tax/income/deductions/standard/applies.yaml,sha256=elr3rjXhBcVLDnakr_583hmtgcmMBN_vSXiawp4ZBdA,390
 policyengine_us/parameters/gov/states/la/tax/income/exempt_income/sources.yaml,sha256=Z-QbVAUIhdEhsPeInrtmg_iTqHFS0ynKaxMASBqok7I,2275
@@ -2081,6 +2081,7 @@ policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_depende
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_expense.yaml,sha256=dTcw4ikdz6FSUsEoe0bkzSjKcHW8ykaCJXdlgyp8LAM,1093
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_rate.yaml,sha256=Sbk1olA1qIs8ZESeAU7wnCZathcZxMLDlvXzKWTUoVE,1111
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_threshold.yaml,sha256=AuqQZr9LF5MRcgnpRK6qxUdrY-UmG0tq63E_ZOgbDvg,1454
+policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/reduced_base_amount.yaml,sha256=pPircnA6vis0gtGsgRrz4vXHOpbUT8F0itTg0DMXCjE,1223
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/separate_filers_excluded.yaml,sha256=wnDcQ70vpkuPzow4ixBKJ-K41KcMjmLjNsiJezZuDzQ,1107
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/README.md,sha256=1bWxwlvhQviikikSa_CWh5hENn4T219uYvju0qIa3Gs,39
 policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/README.md,sha256=TRI937j56he0xD-7rMRuHeehLoJwbJX3N2kozuxmVdk,18
@@ -3023,15 +3024,15 @@ policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductio
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/mortgage/max.yaml,sha256=4S7u4QMAq8EeYRcAu-QnNYawA4clCro7sc20g458gWU,752
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/age_threshold.yaml,sha256=zJ8Q3XZrh2INvKvW2xx5h1DhXuEtJGjnK-Gv2an4Ijo,559
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/retirement/max.yaml,sha256=D3uhpibDaJlhRXDOEu7PyBP-mqENdayWn9k-Y3Oab-g,560
-policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/personal.yaml,sha256=b7O3FuEUwKi9OQkojznnZ71kbsgSb8pBcHqv1lnA-5o,818
-policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml,sha256=pozPiLv6zrgv4FmDHpHfuoo6FMmNu8FvSqP9r4k0qsc,571
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/personal.yaml,sha256=56y0Qq2cx1XRF2cuV16iIeogOW1yWwggUQRdKl_yngg,819
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/veteran.yaml,sha256=Png_1_EJcRdK-ALHKKtx_GW9T-MQ_Qy05chzGkOVRMg,572
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/older.yaml,sha256=74MhyAjkxXsKxmOyNbmIIiDS9UnXbHP5bKcYhFBb3Nw,572
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/student.yaml,sha256=gIxpF0jKVYuFyETD0L0XuWIrNYEYfSan4Lo8X-VO8iQ,586
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/age_threshold/younger.yaml,sha256=mr1kAWgjfkAUGNd7QhZCXuvLC3qinmUoHMppxYsOnxk,567
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/non_separate.yaml,sha256=2TicjKXnfrnckN6BLxV9Bj7jMo1QLWAjzAXLjojKixk,594
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/amount/separate.yaml,sha256=5Eq25MdBPsT6qmKme7T6Bee60E8pKoEVBcJEZPJLyvE,586
-policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/nonstudent.yaml,sha256=DaQWvmK5Y1e-aLyABPiccHrmtxjak-8lhDdhMuroIFI,609
-policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/student.yaml,sha256=6tn8LXnhMKK3h8PiOgp76BYDZfdKdeEgGXNKFEsiUI0,602
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/nonstudent.yaml,sha256=ORC4IPp7QyynM14yC-hj_e_nEOR1HOAnvLLZiEvdOyI,610
+policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/income_limit/student.yaml,sha256=LPa10ahq_JvN1KOiSgMmF9NXMhhc9ua2jXZwtAsQg9Q,603
 policyengine_us/parameters/gov/usda/README.md,sha256=s1RL8S1-YDdtkeqmTRCjuRImSijVZAmBTkgmUs052jE,38
 policyengine_us/parameters/gov/usda/disabled_programs.yaml,sha256=Yva8iFoiwhqYAmmyt308QlJGMuJXKAzzCCsmqmySXm4,487
 policyengine_us/parameters/gov/usda/elderly_age_threshold.yaml,sha256=lArg_DYlYv3dhdEDbUui2K7zazmIirAwBQIt1742Ohw,289
@@ -3448,6 +3449,7 @@ policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gro
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/alimony_expense_ald.yaml,sha256=VWBqHVnf8OIaANQ-Spt1wCivCr2YmRUL1DL1kliVatY,1251
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/auto_loan_interest_deduction.yaml,sha256=thZKFR7I1SX4Jj4INWvAQOz_hC2rZLTOPA5oeEyWJBg,723
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction_person.yaml,sha256=82uoVdaiDMUgiLJJeTmlf8NcIMC9PzBrJfeE1qzBo98,1245
+policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml,sha256=g_ZFCxTXDkwNNx-HsWM4joSVjCbgWTZDn-jK0kforFE,3294
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/taxable_income_deductions.yaml,sha256=7XxH0tdlu4IM1k96_38WaOmLPU68Vek6U7EZvRZ3KwI,734
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tip_and_overtime_income_deduction.yaml,sha256=hX_AfJFJX1ZeCC7RkKptqo7j4eRNulm5eub2uWpgqzY,11393
 policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tuition_and_fees_deduction.yaml,sha256=tsioaMFA9wyazulpJQ-s1X_fYkA-IhhRvx9YdgagGx0,2626
@@ -4249,7 +4251,7 @@ policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/child_car
 policyengine_us/tests/policy/baseline/gov/states/la/tax/income/credits/child_care_expense_credit/la_school_readiness_tax_credit.yaml,sha256=dajFMXB22QO2tJHldN4Jqy0U-u_7jKCCRHa_dL6kLo0,4048
 policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/integration.yaml,sha256=JlgAaVINS6rpJv3IvMQLKBrTs43DanWdK-otKUN-KnI,1097
 policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_federal_tax_deduction.yaml,sha256=vhlDE9TbOj8Q4sDVCjryqIHjH-8Y6bUTycsuq6zZlJk,622
-policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml,sha256=KTNZ1_LmiSVQf25YVOiZveMCeWhJb1e4Nb-pD0bDhNI,2022
+policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml,sha256=LD5WFiOhblMdXD08m8YS7efIJsoLTa7RDTpkPDTpmhc,2119
 policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_standard_deduction.yaml,sha256=qVfwzJRaqVszw14SGucOu-_okXmfFJilOEsHhlDcXs8,292
 policyengine_us/tests/policy/baseline/gov/states/la/tax/income/exempt_income/la_disability_income_exemption_person.yaml,sha256=gfmXcdnrxWwcSxW_wp1B1p8azegXVoFjz79gPPcJOFg,1748
 policyengine_us/tests/policy/baseline/gov/states/la/tax/income/exempt_income/la_retirement_exemption_person.yaml,sha256=fNzfHCY_L4S2j20cT1HLmeU7mWC5RGIuU0w-gXvLgFw,2070
@@ -4390,8 +4392,8 @@ policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/me
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/me_pension_income_deduction.yaml,sha256=y9DISsZKWgSyKjIAuFZYSnwzw5wwctGXmxG-GE2V4ig,3137
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/me_taxable_income.yaml,sha256=tHBT6BqQglYSPAkl7EDSjYc2-7Pq5DVJ4GsUeKMXtLM,724
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.yaml,sha256=UrfCtq1bJ1DNNDtxX6SZkfVLveThHecVGYovquzSl4A,4219
-policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deductions.yaml,sha256=fzwp9dR2OGXKkVcsrKH0gYcm9w7G2-J5QYeC9rkNDCs,853
-policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.yaml,sha256=PkfFZD-onn61NDMLLyOqjKfMpvF9yJX29yohrxVczPY,2649
+policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_deductions.yaml,sha256=r80TxNMlcnOEc4gZBvmUA0LekFwDwXlU4Zw0qgHYbXU,1056
+policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.yaml,sha256=FH2h6be-s604SaoYq8eo1IxbUj4sxJDXBRlcNjCHsxI,2718
 policyengine_us/tests/policy/baseline/gov/states/me/tax/income/taxable_income/deductions/me_personal_exemption.yaml,sha256=_1zotldxxQnuLrwel8mITwMXdNdNn-mmlOBSHzhDOHQ,1256
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/integration.yaml,sha256=WV6_i25TKAKk_nClEns-ycBM-KBuorBQiL23-8YX7b4,5111
 policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/mi_household_resources.yaml,sha256=Ln1QcNLW29Xgsfy7dxsNIEvs3R4YM5ACSOaXXJGAz1E,636
@@ -4441,7 +4443,6 @@ policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/exemptions/mi_per
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt.yaml,sha256=6ozAMR9YTz2J2lGB9x5SYeY_FM9vAe--7LHlQiVx-vc,745
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_amt_taxable_income.yaml,sha256=fSyT4OMcfiJaP0PdzCRR01VaDbZX2hk5iRWDBN9FULA,614
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_basic_tax.yaml,sha256=h8FQHVPzRT00-flb7S_0CwEZ1ue9-alWyyrF-EI7L8Q,906
-policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_cdcc.yaml,sha256=9e0AizuD3qXbIj50uRMQAdDPKdKP6hIU7BawVX5SxkA,4091
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_charity_subtraction.yaml,sha256=ouH_guzno_xk7bn-0-kKbo64ZlnkytWgWZ-_URPv-JY,414
 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
@@ -4459,6 +4460,10 @@ policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_withheld_incom
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.yaml,sha256=RxUQd7x6d1UdVuq_ZyGysscjhTmQnpF06CPGQtFQA4Y,7388
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_wfc.yaml,sha256=ItudoAIykR5FIYd0E6w6iKn9Hm7doWvPXbxBcrCjFwo,1355
 policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_wfc_eligible.yaml,sha256=xOElZvHJWJ5S61lOeszVhXp4S_ImtVJikX3vmaL4uVc,1412
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc.yaml,sha256=QVQDZ512AAsPrUmPIhoSkqnoD7QACRhYJiR54Lews-g,5748
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.yaml,sha256=u7TfSZJTAkWGKZzVZblVMZFR3XIXQDRaDXnEbzb1_DA,1136
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.yaml,sha256=UymVGw_TUt5qva_xy6JpuR-0dhZ5eTxX5m-1FcoqZ_4,469
+policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.yaml,sha256=WjBTfUycEIQ1LepHZuE1avlEkXn7hCTHddYBWogTbTo,1006
 policyengine_us/tests/policy/baseline/gov/states/mo/dss/tanf/mo_tanf_income_limit.yaml,sha256=49z1_Jb9jipHCCug9ve9pftg5hZ_7sKGXV5m0zmTi_M,484
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/mo_withheld_income_tax.yaml,sha256=O-V9oQSMkq_tmSWoBAmOTVOMo9o4rkJKwXsCO5Rfaao,718
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/adjusted_gross_income/mo_adjusted_gross_income.yaml,sha256=j1vBPq0UwDlQK_vxYq0l-gsBIp2NhCJT87jtZ9Dbv6g,1345
@@ -4560,6 +4565,10 @@ policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemiz
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_indiv.yaml,sha256=Muwupdio1JOxYxnpP-sDfuhO01puO3zjsxSeNn_LYg8,761
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_joint.yaml,sha256=o07ej6bhIzPIGMBpKCD-yMVoXM2q7S963Wts88ihhkE,1392
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_salt_deduction.yaml,sha256=qovYIZ6DC1UCbZ0evVnIRlSC7lQJeycoi09pBZT_Ub8,780
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization.yaml,sha256=U79oesMd0yQNOA-q2L4j8WO7l-gS-OYIAlN2ujRJGlA,1547
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.yaml,sha256=5yxw5WCQMlOdxbTX8dkVcrjohBMvw7Tf6_JVTp9uBGs,1108
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_indiv.yaml,sha256=FRrpJ0TfDUNarQUJcX_aDTDPJFpFE9izQ2XNDsDR9I4,2599
+policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.yaml,sha256=kv9iJL02NhIVJq_-8ogYs484DNOSM4Sp73IEmCHNy-w,2441
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml,sha256=n3MkmUjFG14MxdmMpBCuvYuMv49-LR4QBXwwhin53yE,1932
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml,sha256=2Mq9qBep_ftAQgMs_-JbONFVKYZZZghfu4L3JmE8IJM,2325
 policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/exemptions/mt_aged_exemption_eligible_person.yaml,sha256=qL605c_dabz9pqMf1JNcm8rFUuvqz5tAwcy7GzARoFI,703
@@ -4689,6 +4698,7 @@ policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/credits/eitc/nm_e
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/credits/eitc/nm_eitc_demographic_eligible.yaml,sha256=ntGHvVyT_Mmd5vppSmUuY6DtHZ1w-2blv_dY_NB50PA,979
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/credits/eitc/nm_eitc_eligible.yaml,sha256=PVU-JIypaQ7lNdN-JzphIctUi2VX4gA-checazjRNqw,652
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_deductions.yaml,sha256=GxdQ9ZbWSAIq844vaTW7f5tDISPVr5QV_qq9NVmkmIw,1004
+policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_itemized_deductions.yaml,sha256=e1iDLTHJFeQK3wp45Al02hz_V0webm5D6MzD0jUS0xs,1349
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.yaml,sha256=nZWw_zltOacRX_oSUJUMQNL52EdxOByKFI3r_jCT8ms,13371
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_net_capital_gains_deduction.yaml,sha256=ACgw_4k6GcCXqsJhPBHHGjN0QRzF05w4urrpTlEvMdo,856
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/nm_salt_add_back.yaml,sha256=ZDGUIW7NIoqckuNpvPFHqDxXJ1B7ybysqb52EnoxSco,1529
@@ -4891,6 +4901,8 @@ policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/subtractions/reti
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/subtractions/retirement/sc_retirement_deduction_indv.yaml,sha256=FOQSybn-Ond-w-efoq8ooNdHKzLXMuBOFs1LvYRd5II,1170
 policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/subtractions/retirement/sc_retirement_deduction_survivors.yaml,sha256=UVY5cIaYoqZCSVmos01g0ELNBfwRwiUw_I5djJkRRW8,915
 policyengine_us/tests/policy/baseline/gov/states/tax/income/state_income_tax.yaml,sha256=OPDi52nx8kZM6N6W3La-OX94BSu7fjFGfxhmcD3xC7Q,1182
+policyengine_us/tests/policy/baseline/gov/states/tax/income/state_itemized_deductions.yaml,sha256=fS8Z5X6C4Yjn1weAEIWc6fgGBGaIU3tGBwg9hc13jZg,5322
+policyengine_us/tests/policy/baseline/gov/states/tax/income/state_standard_deduction.yaml,sha256=D-RhJbtaZ7ZepUpRGCS3JF3WnNLijSMi93v_V_luUQ0,4889
 policyengine_us/tests/policy/baseline/gov/states/tx/tanf/tx_tanf_income_limit.yaml,sha256=pNC3o3Ps_6o0EnSDb1mzQrHt10gGZhD7bW15SU_T2tI,388
 policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/integration.yaml,sha256=ywuvJ3afrcrtkiXjit6m0LfOCLIfAr3fpm7xXzzcMGg,1297
 policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/ut_income_tax_before_credits.yaml,sha256=JmDB8-C4IZ6y0BbyzjyOIFmZuF2a44p5RlKILLdlvEo,198
@@ -5038,7 +5050,7 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earn
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible_person.yaml,sha256=05_kLBxBq9we-w72eJj9fq_1fEeFnqv7P_mG0dl3e84,1196
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_compensatory_low_income_credit.yaml,sha256=h0MMBykqkifI6yQ_L0PLJePbWockE_6DI9U36mTWa8E,587
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.yaml,sha256=pNbfl-WLMHos8cKr-J50F2ZqOZt-ovYCdY30lyEKBrU,1984
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=AM-okNG0CKpj-ePAGJl0VgvG3XONHOJexamh8Hf6tiM,1946
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.yaml,sha256=ZwzsgITtWsJGAQVQd6qrSJNOyuQxWREG0NZDVZ9p5SQ,1947
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.yaml,sha256=EAipNZfTMVye2BdYodTgAtJtWjzR7UTaGK-R8k3qvB0,813
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.yaml,sha256=uH6Rb2TLLIrAJSkX5zS9eUaeLgLDmUzYXg9Ws79eTyE,434
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.yaml,sha256=FteN_CqJcr_hjNt0BPagZ5bI9i4PwpHa4vCvphQ-FkY,333
@@ -5049,15 +5061,15 @@ policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_inco
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/education/pr_education_deduction_beneficiary_count.yaml,sha256=56yQJ77Qs7SaR23DwCRPrPy6HsazxW5_VLBB7RlPWEw,449
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction.yaml,sha256=3p1CdadJZB-qpaT3pGehtO-sJ2Oas-0-3leQ0Keaj9I,936
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/deductions/retirement/pr_retirement_deduction_eligibility.yaml,sha256=vnaMaSKukOdGtkytrLIzLAKGY2alcqrTelP-Ub9w1pk,262
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.yaml,sha256=Q4JqGPWIca2ZTeCIx5lDfjDwGWzz0uPRVdLorj8BJM4,271
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.yaml,sha256=cBhlzaFuoK1jKTtjwXq8TZe_i6sX85Dho77SC39SQn8,827
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_personal_exemption.yaml,sha256=_MrdlwxP9C4zKhzcg8VRa8_vOjKfRAl_tzmTSKQHVEw,272
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/pr_veteran_exemption.yaml,sha256=MzdTdRiqNpBpEAcjhF_jkcXMvks_xjO6ZzULDp_2Q3c,828
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/integration.yaml,sha256=fzks2iBim6haRr-P5HEPRJPOXGRP5crGSgE5T2tb4L0,988
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.yaml,sha256=kZEiW5abBtTumS-QUfN5hd-gleFxz6iGXotny45XfVQ,1515
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.yaml,sha256=75jv4Ezb76Br3x1Cc06M8Nr1PZIiNk8YZIv7yJ1EIfo,679
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_dependents_exemption.yaml,sha256=4dyAw7NFI7G-szaIRoy0c84t7rgk4pQnRKlBQjF61tw,1516
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_eligible_dependent_for_exemption.yaml,sha256=tQrF8VT697kREiRWtLkUkegj3JeM4gCVdYV52vgnMKk,680
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_nonstudent.yaml,sha256=zPPhTx82W0KWWfGFYsxC7EGhRsRP5QM4HyU1jP2NalI,597
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.yaml,sha256=uusbN0mQNgn0z2xueb2lh0xel3wgENIB6VtJTxnV_84,1342
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/integration.yaml,sha256=WZkbNxdpGOGI1fnMUXur8PM47CrGJi4X1HnXXj87rV0,975
-policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/pr_is_tax_unit_dependent.yaml,sha256=-w3jQCVG3bbkNf2uv-yRC6oqw7F8Mwx1mJL2kqfwvhQ,1538
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/taxable_income/exemptions/dependent/pr_exemptions_is_eligible_student.yaml,sha256=obBocZquMUEh27SP5C4h0_3SkyxV9-wnhUGFIAeMVco,1343
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/integration.yaml,sha256=CJw393tZXVxDFxNI13kAczCWhCw9NSf1C7hrdd0Jc-8,976
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax_unit_dependent/pr_is_tax_unit_dependent.yaml,sha256=bVx7_TTtGjGU6nTlih78-CPW8UbF0GzJwnx4UnwkEiU,1539
 policyengine_us/tests/policy/baseline/gov/usda/has_all_usda_elderly_disabled.yaml,sha256=2YpJcy_GKkH1VJvSpFCaNZY058Mm-y-lVavK12QMexU,596
 policyengine_us/tests/policy/baseline/gov/usda/has_usda_elderly_disabled.yaml,sha256=Jp3UJf52YXDlIOlwBSjNVnyDt8f1RqH6sf4Pg_uUJGQ,1284
 policyengine_us/tests/policy/baseline/gov/usda/is_usda_disabled.yaml,sha256=Vv4qYW3Q7daGgCG913RpQ_BPBd0dkWhbXy0BaCQTJzU,420
@@ -5690,7 +5702,7 @@ policyengine_us/variables/gov/irs/income/taxable_income/deductions/capped_proper
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/itemized_deductions_less_salt.py,sha256=WviIIDFZNsXiMikzvTzHBOWhvj9yebk5f-5x4Bwi2wc,603
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_itemizing.py,sha256=xLNYWRwhDYyycOZQmuCprJEhNAfVH5Qx4Ep5kdTY16c,553
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_liability_if_not_itemizing.py,sha256=1pYxa5mPL3oVgOun19tsfazrovfVGeGtWC7nRDUSx0U,654
-policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py,sha256=v_LiEtFHDc_1E1O-g0wglb-LGiTIKiALC_Wug9es1Jg,1183
+policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py,sha256=aPZY7VCd5_1bPEcqvJAW8TlArY9hLIvaNVks8ABSBkU,1887
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/taxable_income_deductions.py,sha256=Q9NMk-7ONE0H9Z6E32ay9dgBgxn6G14H1ce3-BAzGGU,663
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/taxable_income_deductions_if_itemizing.py,sha256=pI3xt-FyA8mzQEanXTrJqF5opoiTYyIKkhc-oSevkSs,345
 policyengine_us/variables/gov/irs/income/taxable_income/deductions/taxable_income_deductions_if_not_itemizing.py,sha256=0ugPH-lBKYFRH5LAGzrp4Tm9O-263UpWTCKizCgLlp0,293
@@ -6516,7 +6528,7 @@ policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_sepa
 policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_itemized_deductions_joint.py,sha256=BoXcEPgE4FIVQ6KaG5Mj7JonXDTzs-B_GfMFHwqCa5M,867
 policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_itemized_deductions_unit.py,sha256=iGX8lOBPNQ_WD9tGuf3fnnLO1_LO44ChZ4g3iNdPes0,1478
 policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_qbi_deduction.py,sha256=b6nfBcaQtJpEwn31cATYEG-XTZCceCnkPCm1rPY7qtQ,1310
-policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_standard_deduction_indiv.py,sha256=Vc4Lu2ZYAsF_tw26-8i8GItrNfTw9_V66zXEIkGX2-8,1911
+policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_standard_deduction_indiv.py,sha256=A4RJU9_rGmLH3SJnaauRscviAw75BIz-cDxzkMtH-1E,1801
 policyengine_us/variables/gov/states/ia/tax/income/including_married_filing_separately/deductions/ia_standard_deduction_joint.py,sha256=FraKC_hSoUOFFy80wGWpKCfeMsGs2hA9oOQLURtvyac,1178
 policyengine_us/variables/gov/states/ia/tax/income/net_income/ia_gross_income.py,sha256=GQBMG95qqmlKZqAi2Nt4I47blHlB9rfzoWyye7e1zJM,677
 policyengine_us/variables/gov/states/ia/tax/income/net_income/ia_income_adjustments.py,sha256=1tukZrWOBrkodxI5_xi3CJPlN5mNoukpuiY3N2p1nho,695
@@ -6777,7 +6789,7 @@ policyengine_us/variables/gov/states/la/tax/income/credits/school_readiness/la_s
 policyengine_us/variables/gov/states/la/tax/income/credits/school_readiness/la_school_readiness_tax_credit.py,sha256=bLX1au5cXwNA4IBhZl31A0XrY1ZWECewTnPkdxMY9YE,1135
 policyengine_us/variables/gov/states/la/tax/income/deductions/la_federal_tax_deduction.py,sha256=tD4o_AXDF5HDmOYrE_s3egA3f24hIKLH-sVvcp-pvtQ,1267
 policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py,sha256=snYKK45_qaOUJHZF1MYpG3t0aAhEHYprmNBoA8rq0cA,1284
-policyengine_us/variables/gov/states/la/tax/income/deductions/la_standard_deduction.py,sha256=1Rgf63wkHNKE5Hnt8_tqj6KlaAMT9HbCeevM5L2IHjQ,464
+policyengine_us/variables/gov/states/la/tax/income/deductions/la_standard_deduction.py,sha256=S2ZFmOV2cKnq_1AO0rx9fqsE5tAsRPYk4qcdEXPoSmk,511
 policyengine_us/variables/gov/states/la/tax/income/exempt_income/la_agi_exempt_income.py,sha256=NKct7zVAYSDbpph_Ds0iradwCSNBFA3WPPKZDn1c55g,2545
 policyengine_us/variables/gov/states/la/tax/income/exempt_income/la_disability_income_exemption_person.py,sha256=ch7ymeYY4sdEz5f5BQyJb6rsJTJWrhSz0-RyPmbk2Zw,1202
 policyengine_us/variables/gov/states/la/tax/income/exempt_income/la_retirement_exemption_person.py,sha256=aaTQSOu5rt5PBXnm_8ulbXc7_qDNgtF2xLKGS-vyE4A,801
@@ -6981,11 +6993,11 @@ policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_veterans_cap.py,sha256=fYmY3_ozQWaqZXVio6dl8tWcs8BEUDy8flf7_goi5IA,1219
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit.py,sha256=67u8EPOUmOyo-zeO2LzPuuXux4WUVlIahhRSES0QWQM,2067
 policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit_eligible.py,sha256=rOJdLS4KAkYPFFWJPgc2hySz6byPBJyP7nZ9DISMsdc,668
-policyengine_us/variables/gov/states/me/tax/income/taxable_income/me_deductions.py,sha256=_4hOxgD141HVGWyk0xODU-1YZA9BWxREmxuLH0TcX0w,1215
+policyengine_us/variables/gov/states/me/tax/income/taxable_income/me_deductions.py,sha256=FA1iE1ZNjsD8BL_K2my-ZiFl_hzY49EKJEGSB0PuUbw,1401
 policyengine_us/variables/gov/states/me/tax/income/taxable_income/me_exemptions.py,sha256=3fn2zdbYUyBd6_uN_kvu-_Vx0vn1HdtAM1uh1rC6ZEM,369
 policyengine_us/variables/gov/states/me/tax/income/taxable_income/me_taxable_income.py,sha256=UmcNyRpv4-SQVnTazzCqVvZaBBl5IDJmXnJtemFzcqg,612
 policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/me_deduction_phaseout_percentage.py,sha256=kwO0v47Nbb3zHQPwg6lnzdwhmLEYNsQwgOwbmvEGCE0,1207
-policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.py,sha256=_IPfMJVi640QiBAR4YRXbv1KovJeE-5-SMSr6WSPyQw,1571
+policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/me_itemized_deductions_pre_phaseout.py,sha256=vux0QgJyUowu9DG9c_i2ZwmRQ_9JOKfL3mZ3A1EnpFM,1427
 policyengine_us/variables/gov/states/me/tax/income/taxable_income/deductions/personal_exemption/me_personal_exemption_deduction.py,sha256=-ZyMjv-S_JQnfrevGwDBB7_5UHKB8o1dDhi3hTy-hzk,1332
 policyengine_us/variables/gov/states/mi/tax/income/mi_additions.py,sha256=9yQZPz2DDNMAttaNDoMWz6073C15MYuSJR2VQaJFuj4,653
 policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py,sha256=1Y0B9RT8pP8JgQKd2-QZJ9uyqdWDkeD0zYHB3T4B-fQ,953
@@ -7045,13 +7057,16 @@ policyengine_us/variables/gov/states/mn/tax/income/mn_withheld_income_tax.py,sha
 policyengine_us/variables/gov/states/mn/tax/income/additions/mn_additions.py,sha256=AGEfrDIrYoCfvA4vSeGM9vlf7YHdfELf_sle06z6JBU,480
 policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt.py,sha256=H7BWnbmi8DvvweZ1Sx75c7rkpzlDvkCwAOilnAzaKiU,1249
 policyengine_us/variables/gov/states/mn/tax/income/amt/mn_amt_taxable_income.py,sha256=XL5emIq8wq5Bp2OGgeA_7Uj4ZwI90wmGsASqKvAArpk,1105
-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_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
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc.py,sha256=LUKtK2QRm6LrXmb7zaLLSgVVVhlmsnkarV76IGRwWCI,1814
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_dependent_count.py,sha256=arkOtiCUWoVLB6ykUvva3mng9XRgnsxpBeNDKWIux7k,1054
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_eligible.py,sha256=tC_fgPadBTWKFXm3eF9A1hPzkfXR9Egby7W8BDCDB8U,797
+policyengine_us/variables/gov/states/mn/tax/income/credits/cdcc/mn_cdcc_phase_out.py,sha256=95BbiPbu6n5tF2YC22DwaocpPDQkfVaDLewR0VLk9W0,1032
 policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_deductions.py,sha256=8EdLlFP-dEC0Y5WviucFrqNWbDzifP5WvUMdzS-4hu0,855
 policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_itemized_deductions.py,sha256=a449LAL6IVXR8Sll-9xAFTwL5lfJVYCjIWy6rljnpIw,3417
 policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_itemizing.py,sha256=hmyIbXtgbv0VJjszjEWWfQeOjD0FT125OAG5xoinL4E,808
@@ -7148,6 +7163,11 @@ policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_depe
 policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction_eligibile_child.py,sha256=wqcvnOlFWcIyNIYbd3RqbCI4bcefJ5S0XFgVBc3U7tI,693
 policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction_eligible_children.py,sha256=Hum_Iwq5r9wt41f84vw9Df4IZxaChtPxO1L89FrvG1A,627
 policyengine_us/variables/gov/states/mt/tax/income/deductions/general/mt_tax_unit_itemizes.py,sha256=QwujLGKSGVAkgp6UwVBtKB3lYJrB-qgEVsXXvdNWfLw,532
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/README.md,sha256=MNr0_YPxUz6hkLnpenVjgU27ggKuESj_ifeIs0HL5XY,215
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization.py,sha256=yFkumGtmf53jvDNB71yhdaKWl-ZU0Yme61mp8CDDVo8,1083
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.py,sha256=eFZrBcbAJe4lmlt6SybqRmNcUkXVKMaFf7U-nHZfmDs,1252
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_indiv.py,sha256=HBuqh47nJAYL006OJLliSL_ZBXfKs9awJeAnJM-MKYA,1759
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.py,sha256=a4TVSDKg54uvfA1iOPJ9m6zfE04-iAn9JheC_aTcgRo,1439
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py,sha256=AtWhFao9OXeWXgEUTZqJ7SCMIuLuvfLVsWg_Pju-LkM,1209
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_unit.py,sha256=TLBnvWvCHwSCKUtsFXTA2qOXlXCdc1nZfeIQCGxEVyg,1098
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py,sha256=EjUxWZV2wWjcVUXdnKyhu_zY1JjuAJfUaBZmCn0fgFo,1711
@@ -7344,7 +7364,8 @@ policyengine_us/variables/gov/states/nm/tax/income/credits/cdcc/nm_cdcc_max_amou
 policyengine_us/variables/gov/states/nm/tax/income/credits/eitc/nm_eitc.py,sha256=dHNOnD_9K7nIaeufvMwqceHANy1a0m6VwGEfOGN1EH0,891
 policyengine_us/variables/gov/states/nm/tax/income/credits/eitc/nm_eitc_demographic_eligible.py,sha256=Z5b-atT_KCB4V2m1a6l7iM0zPHL6w1TKRqT_HdLC88M,979
 policyengine_us/variables/gov/states/nm/tax/income/credits/eitc/nm_eitc_eligible.py,sha256=oakuZsERDKQxiEk1yuC9awWCbeht-dlonf9vGkTN3ZI,1350
-policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_deductions.py,sha256=l_ok9StGKdEie8LkwKnpfvT_1Pz7mCfD-XcpTMmcbRM,1211
+policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_deductions.py,sha256=xurtmneIB3eaFtnDdZRLAQNNgycuzXbA3GAhHXiUxO0,1193
+policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_itemized_deductions.py,sha256=vRYzm2Uc3NE7T174lXn0AkSqVIkbh9-Ep8azl5Vv2OU,479
 policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_medical_care_expense_deduction.py,sha256=uzJWnRKAMX2kwMDuc-wSCfH-_b9k3KicFUhjoKzdSN4,2420
 policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_net_capital_gains_deduction.py,sha256=6JWJJadXSXW4GPhuu6VY88q5wBFo6hJVlkp-DHIhBSc,1317
 policyengine_us/variables/gov/states/nm/tax/income/deductions/nm_salt_add_back.py,sha256=Phu91tR_V6i21BuYfA2i2SKVhiAHbYPc-P1dDwajoII,2106
@@ -7627,11 +7648,11 @@ policyengine_us/variables/gov/states/tax/income/state_ctc.py,sha256=d-raaxBerVUM
 policyengine_us/variables/gov/states/tax/income/state_eitc.py,sha256=GGK-ZclrfH2iVLfyNxNer_QzkVUWNHHyTrXDJLd1O9k,249
 policyengine_us/variables/gov/states/tax/income/state_income_tax.py,sha256=1tDQAo6XJ2oyAK9wtuMOLW-h0-Hi8JFoaW63bg0gkgs,1165
 policyengine_us/variables/gov/states/tax/income/state_income_tax_before_refundable_credits.py,sha256=QpTvtdDeXGrkBFKMp0pKuryBCRtxPtBHMMfO1mQkvqE,324
-policyengine_us/variables/gov/states/tax/income/state_itemized_deductions.py,sha256=giJsWL5_ppt0V2dQIawL375InVitHCPW52AcMsRMs0A,273
+policyengine_us/variables/gov/states/tax/income/state_itemized_deductions.py,sha256=dVssAKeX2tIZgto31dAzFYkpIq_krKqHMq4h45ihnic,2868
 policyengine_us/variables/gov/states/tax/income/state_non_refundable_credits.py,sha256=MT9U8gpSgsVtv3ieBOWUUSx3aQlBE19Q7JSkI9udZ4A,282
 policyengine_us/variables/gov/states/tax/income/state_property_tax_credit.py,sha256=X3fnEuLri9lEcUbnusIrdx22wcU70aiYLxRqX__DIiw,274
 policyengine_us/variables/gov/states/tax/income/state_refundable_credits.py,sha256=CB77IC-VoSkE-Qb45W9jZSIy0GQ0j0qN7XqvP9uSM54,270
-policyengine_us/variables/gov/states/tax/income/state_standard_deduction.py,sha256=GjtIactJRA1cT47XHH9Dj9O69ymsXJCnWZvtT72LGVk,271
+policyengine_us/variables/gov/states/tax/income/state_standard_deduction.py,sha256=OiXVF4Zc4ZTOeR7nzUQHdjFlsWTievdvH39gmIz34vQ,2932
 policyengine_us/variables/gov/states/tax/income/state_taxable_income.py,sha256=Jx6E2o7t8GIqqa5KrBgsWLL0Cou2pI3yqftU3Jwyv4M,259
 policyengine_us/variables/gov/states/tax/income/state_withheld_income_tax.py,sha256=xVIdWx_74oFSU5styx17mY3zravdReEwnZBr0sDLko0,290
 policyengine_us/variables/gov/states/tax/sales/state_sales_tax.py,sha256=OEbqEJBjhBGDkr0PMPwYnBqGXEyb7OMJuKg1jQpqpgA,840
@@ -8420,8 +8441,8 @@ 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
-policyengine_us-1.400.0.dist-info/METADATA,sha256=PoCeyWPNQD88TIzC7jv5hS0z0hr8SyXwc2zgAL_MHo4,1649
-policyengine_us-1.400.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.400.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.400.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.400.0.dist-info/RECORD,,
+policyengine_us-1.400.2.dist-info/METADATA,sha256=inhb6H3YPAmsowwao5iSZgxqdwVAL0zLz36tsLwKUcU,1649
+policyengine_us-1.400.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.400.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.400.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.400.2.dist-info/RECORD,,

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

@@ -1,49 +0,0 @@
-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 = StateCode.MN
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.mn.tax.income.credits.cdcc
-        person = tax_unit.members
-        # determine eligibility for Minnesota CDCC
-        if p.separate_filers_excluded:
-            filing_status = tax_unit("filing_status", period)
-            eligible = filing_status != filing_status.possible_values.SEPARATE
-        else:
-            eligible = True
-        # 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
-        dep_count = tax_unit.sum(qualifies_by_age | qualifies_by_disability)
-        # calculate qualifying care expenses
-        expense = tax_unit("tax_unit_childcare_expenses", period)
-        # ... cap expense by number of qualifying dependents
-        eligible_count = min_(dep_count, p.maximum_dependents)
-        expense = min_(expense, p.maximum_expense * eligible_count)
-        # ... cap expense by lower earnings of head and spouse if present
-        expense = min_(expense, tax_unit("min_head_spouse_earned", period))
-        # calculate pre-phaseout credit amount
-        agi = tax_unit("adjusted_gross_income", period)
-        pre_phaseout_amount = expense * p.expense_fraction.calc(agi)
-        # calculate post-phaseout credit amount
-        excess_agi = max_(0, agi - p.phaseout_threshold)
-        phaseout_amount = excess_agi * p.phaseout_rate
-        amount = max_(0, pre_phaseout_amount - phaseout_amount)
-        # credit amount only for eligibles
-        return eligible * amount