policyengine-us 1.400.1__py3-none-any.whl → 1.400.2__py3-none-any.whl

policyengine_us/variables/gov/states/tax/income/state_itemized_deductions.py

@@ -8,3 +8,67 @@ class state_itemized_deductions(Variable):
     unit = USD
     definition_period = YEAR
     adds = "gov.states.household.state_itemized_deductions"
+
+    def formula(tax_unit, period, parameters):
+        # States that adopt the federal itemized deductions
+        # Based on comments in state_itemized_deductions.yaml
+        FEDERAL_ITEMIZED_DEDUCTION_STATES = [
+            "CT",  # Connecticut
+            "GA",  # Georgia
+            "ND",  # North Dakota
+            "SC",  # South Carolina
+            "UT",  # Utah
+        ]
+
+        # Get the current state
+        state_code = tax_unit.household("state_code_str", period)
+
+        # Get the sum of state-specific itemized deductions
+        state_specific_base = add(
+            tax_unit,
+            period,
+            parameters(period).gov.states.household.state_itemized_deductions,
+        )
+
+        # Special handling for states that need individual vs joint itemization maximum
+        STATES_WITH_INDIVIDUAL_JOINT_MAXIMUM = {
+            "MT": {
+                "indiv": "mt_itemized_deductions_for_federal_itemization_indiv",
+                "joint": "mt_itemized_deductions_for_federal_itemization_joint",
+            },
+            "IA": {
+                "indiv": "ia_itemized_deductions_indiv",
+                "joint": "ia_itemized_deductions_joint",
+            },
+            "DE": {
+                "indiv": "de_itemized_deductions_indv",
+                "joint": "de_itemized_deductions_joint",
+            },
+            "AR": {
+                "indiv": "ar_itemized_deductions_indiv",
+                "joint": "ar_itemized_deductions_joint",
+            },
+        }
+
+        # Calculate maximum itemized deductions for applicable states
+        for state, variables in STATES_WITH_INDIVIDUAL_JOINT_MAXIMUM.items():
+            is_state = state_code == state
+            indiv_deductions = add(tax_unit, period, [variables["indiv"]])
+            joint_deductions = add(tax_unit, period, [variables["joint"]])
+            max_deductions = max_(indiv_deductions, joint_deductions)
+            state_specific_base = where(
+                is_state, max_deductions, state_specific_base
+            )
+
+        # Check if the state adopts federal itemized deductions
+        uses_federal = np.isin(state_code, FEDERAL_ITEMIZED_DEDUCTION_STATES)
+
+        # Get federal itemized deductions (sum of all federal itemized deduction components)
+        federal_itemized = add(
+            tax_unit,
+            period,
+            parameters(period).gov.irs.deductions.itemized_deductions,
+        )
+
+        # Return federal itemized deductions for states that adopt them, otherwise state-specific
+        return where(uses_federal, federal_itemized, state_specific_base)

policyengine_us/variables/gov/states/tax/income/state_standard_deduction.py

@@ -7,4 +7,71 @@ class state_standard_deduction(Variable):
     label = "State standard deduction"
     unit = USD
     definition_period = YEAR
-    adds = "gov.states.household.state_standard_deductions"
+
+    def formula(tax_unit, period, parameters):
+        # States that adopt the federal standard deduction
+        # Based on comments in state_standard_deductions.yaml
+        FEDERAL_STANDARD_DEDUCTION_STATES = [
+            "CT",  # Connecticut
+            "ID",  # Idaho
+            "ME",  # Maine
+            "MO",  # Missouri
+            "ND",  # North Dakota
+            "NM",  # New Mexico
+            "SC",  # South Carolina
+            "UT",  # Utah
+            "CO",  # Colorado
+        ]
+
+        # Get the sum of state-specific standard deductions
+        state_specific = add(
+            tax_unit,
+            period,
+            parameters(period).gov.states.household.state_standard_deductions,
+        )
+        state_code = tax_unit.household("state_code_str", period)
+
+        # Special handling for states that need individual vs joint standard deduction maximum
+        STATES_WITH_INDIVIDUAL_JOINT_MAXIMUM = {
+            "MT": {
+                "indiv": "mt_standard_deduction_indiv",
+                "joint": "mt_standard_deduction_joint",
+            },
+            "IA": {
+                "indiv": "ia_standard_deduction_indiv",
+                "joint": "ia_standard_deduction_joint",
+            },
+            "DE": {
+                "indiv": "de_standard_deduction_indv",
+                "joint": "de_standard_deduction_joint",
+            },
+            "AR": {
+                "indiv": "ar_standard_deduction_indiv",
+                "joint": "ar_standard_deduction_joint",
+            },
+            "MS": {
+                "indiv": "ms_standard_deduction_indiv",
+                "joint": "ms_standard_deduction_joint",
+            },
+            "KY": {
+                "indiv": "ky_standard_deduction_indiv",
+                "joint": "ky_standard_deduction_joint",
+            },
+        }
+
+        # Calculate maximum standard deductions for applicable states
+        for state, variables in STATES_WITH_INDIVIDUAL_JOINT_MAXIMUM.items():
+            is_state = state_code == state
+            indiv_deductions = add(tax_unit, period, [variables["indiv"]])
+            joint_deductions = add(tax_unit, period, [variables["joint"]])
+            max_deductions = max_(indiv_deductions, joint_deductions)
+            state_specific = where(is_state, max_deductions, state_specific)
+
+        # Check if the state adopts federal standard deduction
+        uses_federal = np.isin(state_code, FEDERAL_STANDARD_DEDUCTION_STATES)
+
+        # Get federal standard deduction
+        federal_deduction = tax_unit("standard_deduction", period)
+
+        # Return federal deduction for states that adopt it, otherwise state-specific
+        return where(uses_federal, federal_deduction, state_specific)

{policyengine_us-1.400.1.dist-info → policyengine_us-1.400.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.400.1
+Version: 1.400.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.400.1.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
@@ -3449,6 +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
@@ -4250,7 +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
@@ -4391,8 +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
@@ -4564,6 +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
@@ -4693,6 +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
@@ -4895,6 +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
@@ -5694,7 +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
@@ -6520,7 +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
@@ -6781,7 +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
@@ -6985,11 +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
@@ -7155,6 +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
@@ -7351,7 +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
@@ -7634,11 +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
@@ -8427,8 +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-1.400.1.dist-info/METADATA,sha256=cpDQ6eO8ChnA_TZS-FHF8JYJsAkduCFyfOQ5T8TuhNk,1649
-policyengine_us-1.400.1.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.400.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.400.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.400.1.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,,