policyengine-us 1.403.0__py3-none-any.whl → 1.403.2__py3-none-any.whl

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Files changed (33) hide show
  1. policyengine_us/parameters/gov/states/household/state_agis.yaml +1 -1
  2. policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/lower.yaml +1 -1
  3. policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/upper.yaml +1 -1
  4. policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml +71 -0
  5. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.yaml +19 -19
  6. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.yaml +4 -4
  7. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_federal_income_tax_deduction_indiv.yaml +4 -4
  8. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_indiv.yaml +3 -3
  9. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_joint.yaml +6 -6
  10. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml +8 -8
  11. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml +12 -12
  12. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +52 -3
  13. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/{mt_agi.yaml → mt_agi_indiv.yaml} +2 -2
  14. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_pre_dependent_exemption_taxable_income_indiv.yaml +2 -2
  15. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_taxable_income_joint.yaml +233 -6
  16. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/subtractions/mt_old_age_subtraction.yaml +24 -0
  17. policyengine_us/variables/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.py +1 -1
  18. policyengine_us/variables/gov/states/mt/tax/income/base/{mt_agi.py → mt_agi_indiv.py} +1 -1
  19. policyengine_us/variables/gov/states/mt/tax/income/base/mt_agi_joint.py +43 -0
  20. policyengine_us/variables/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.py +1 -1
  21. policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.py +1 -1
  22. policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py +1 -1
  23. policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_indiv.py +1 -1
  24. policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_joint.py +3 -1
  25. policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.py +1 -1
  26. policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.py +1 -1
  27. policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_pre_dependent_exemption_taxable_income_indiv.py +1 -1
  28. policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_taxable_income_joint.py +7 -3
  29. {policyengine_us-1.403.0.dist-info → policyengine_us-1.403.2.dist-info}/METADATA +1 -1
  30. {policyengine_us-1.403.0.dist-info → policyengine_us-1.403.2.dist-info}/RECORD +33 -32
  31. {policyengine_us-1.403.0.dist-info → policyengine_us-1.403.2.dist-info}/WHEEL +0 -0
  32. {policyengine_us-1.403.0.dist-info → policyengine_us-1.403.2.dist-info}/entry_points.txt +0 -0
  33. {policyengine_us-1.403.0.dist-info → policyengine_us-1.403.2.dist-info}/licenses/LICENSE +0 -0
policyengine_us/parameters/gov/states/household/state_agis.yaml CHANGED
@@ -25,7 +25,7 @@ values:
25
25
  # Minnesota adopts federal AGI
26
26
  - mo_adjusted_gross_income # Missouri
27
27
  - ms_agi # Mississippi
28
- - mt_agi # Montana
28
+ - mt_agi_indiv # Montana
29
29
  # North Carolina adopts federal AGI
30
30
  # North Dakota adopts federal AGI
31
31
  - ne_agi # Nebraska
policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/lower.yaml CHANGED
@@ -14,7 +14,7 @@ metadata:
14
14
  href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/12/Form_2_2023.pdf#page=6
15
15
  # Montana adjusts the federal social security parameters by using the halved joint amount for separate
16
16
  # filers as opposed to the single amount, which is used in the federal computation.
17
- # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi.py
17
+ # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi_indiv.py
18
18
  SINGLE:
19
19
  2021-01-01: 25_000
20
20
  HEAD_OF_HOUSEHOLD:
policyengine_us/parameters/gov/states/mt/tax/income/social_security/amount/upper.yaml CHANGED
@@ -15,7 +15,7 @@ metadata:
15
15
  # Montana uses the difference between the higher and lower federal social security parameters in the
16
16
  # computation while adjusting the separate values as half of the joint amount. This is not documented
17
17
  # in the Montana legal code.
18
- # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi.py
18
+ # Starting in 2024 all Social Security is taxable, this is reflected in mt_agi_indiv.py
19
19
  SINGLE:
20
20
  2021-01-01: 34_000
21
21
  HEAD_OF_HOUSEHOLD:
policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/tax_unit_itemizes.yaml CHANGED
@@ -107,3 +107,74 @@
107
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  state_standard_deduction: 21_900
108
108
  tax_unit_itemizes: False
109
109
  sc_income_tax: 0
110
+
111
+ - name: Oklahoma itemization test requiring higher tolerance
112
+ period: 2024
113
+ absolute_error_margin: 0.9
114
+ input:
115
+ people:
116
+ person1:
117
+ age: 25
118
+ employment_income: 0.0
119
+ ssi: 0
120
+ wic: 0
121
+ head_start: 0
122
+ early_head_start: 0
123
+ commodity_supplemental_food_program: 0
124
+ qualified_dividend_income: 94610.219
125
+ is_tax_unit_head: true
126
+ person2:
127
+ age: 2
128
+ employment_income: 0
129
+ ssi: 0
130
+ wic: 0
131
+ head_start: 0
132
+ early_head_start: 0
133
+ commodity_supplemental_food_program: 0
134
+ is_tax_unit_dependent: true
135
+ is_tax_unit_head: false
136
+ is_tax_unit_spouse: false
137
+ person3:
138
+ age: 8
139
+ employment_income: 0
140
+ ssi: 0
141
+ wic: 0
142
+ head_start: 0
143
+ early_head_start: 0
144
+ commodity_supplemental_food_program: 0
145
+ is_tax_unit_dependent: true
146
+ is_tax_unit_head: false
147
+ is_tax_unit_spouse: false
148
+ person4:
149
+ age: 12
150
+ employment_income: 0
151
+ ssi: 0
152
+ wic: 0
153
+ head_start: 0
154
+ early_head_start: 0
155
+ commodity_supplemental_food_program: 0
156
+ is_tax_unit_dependent: true
157
+ is_tax_unit_head: false
158
+ is_tax_unit_spouse: false
159
+ tax_units:
160
+ tax_unit:
161
+ members: [person1, person2, person3, person4]
162
+ premium_tax_credit: 0
163
+ local_income_tax: 0
164
+ state_sales_tax: 0
165
+ ok_use_tax: 0
166
+ spm_units:
167
+ spm_unit:
168
+ members: [person1, person2, person3, person4]
169
+ snap: 0
170
+ tanf: 0
171
+ free_school_meals: 0
172
+ reduced_price_school_meals: 0
173
+ households:
174
+ household:
175
+ members: [person1, person2, person3, person4]
176
+ state_fips: 40
177
+ output:
178
+ ok_itemized_deductions: 0
179
+ tax_unit_itemizes: false
180
+ ok_income_tax: 3_483
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/cdcc/mt_child_dependent_care_expense_deduction.yaml CHANGED
@@ -4,7 +4,7 @@
4
4
  input:
5
5
  mt_child_dependent_care_expense_deduction_eligible_children: 1
6
6
  tax_unit_childcare_expenses: 2_401
7
- mt_agi: 18_000 #No reduction needed
7
+ mt_agi_indiv: 18_000 #No reduction needed
8
8
  state_code: MT
9
9
  output:
10
10
  mt_child_dependent_care_expense_deduction: 1_200
@@ -15,7 +15,7 @@
15
15
  input:
16
16
  mt_child_dependent_care_expense_deduction_eligible_children: 1
17
17
  tax_unit_childcare_expenses: 2_401
18
- mt_agi: 20_000 #Partial reduction needed
18
+ mt_agi_indiv: 20_000 #Partial reduction needed
19
19
  state_code: MT
20
20
  output:
21
21
  mt_child_dependent_care_expense_deduction: 700
@@ -25,7 +25,7 @@
25
25
  input:
26
26
  mt_child_dependent_care_expense_deduction_eligible_children: 1
27
27
  tax_unit_childcare_expenses: 2_401
28
- mt_agi: 30_000 #Full reduction needed
28
+ mt_agi_indiv: 30_000 #Full reduction needed
29
29
  state_code: MT
30
30
  output:
31
31
  mt_child_dependent_care_expense_deduction: 0
@@ -36,7 +36,7 @@
36
36
  input:
37
37
  mt_child_dependent_care_expense_deduction_eligible_children: 2
38
38
  tax_unit_childcare_expenses: 3_601
39
- mt_agi: 18_000 #No reduction needed
39
+ mt_agi_indiv: 18_000 #No reduction needed
40
40
  state_code: MT
41
41
  output:
42
42
  mt_child_dependent_care_expense_deduction: 1_800
@@ -47,7 +47,7 @@
47
47
  input:
48
48
  mt_child_dependent_care_expense_deduction_eligible_children: 2
49
49
  tax_unit_childcare_expenses: 3_601
50
- mt_agi: 22_000 #Partial reduction needed
50
+ mt_agi_indiv: 22_000 #Partial reduction needed
51
51
  state_code: MT
52
52
  output:
53
53
  mt_child_dependent_care_expense_deduction: 800
@@ -57,7 +57,7 @@
57
57
  input:
58
58
  mt_child_dependent_care_expense_deduction_eligible_children: 2
59
59
  tax_unit_childcare_expenses: 3_601
60
- mt_agi: 35_000 #Full reduction needed
60
+ mt_agi_indiv: 35_000 #Full reduction needed
61
61
  state_code: MT
62
62
  output:
63
63
  mt_child_dependent_care_expense_deduction: 0
@@ -68,7 +68,7 @@
68
68
  input:
69
69
  mt_child_dependent_care_expense_deduction_eligible_children: 3
70
70
  tax_unit_childcare_expenses: 4_801
71
- mt_agi: 18_000 #No reduction needed
71
+ mt_agi_indiv: 18_000 #No reduction needed
72
72
  state_code: MT
73
73
  output:
74
74
  mt_child_dependent_care_expense_deduction: 2_400
@@ -79,7 +79,7 @@
79
79
  input:
80
80
  mt_child_dependent_care_expense_deduction_eligible_children: 3
81
81
  tax_unit_childcare_expenses: 4_801
82
- mt_agi: 24_000 #Partial reduction needed
82
+ mt_agi_indiv: 24_000 #Partial reduction needed
83
83
  state_code: MT
84
84
  output:
85
85
  mt_child_dependent_care_expense_deduction: 900
@@ -89,7 +89,7 @@
89
89
  input:
90
90
  mt_child_dependent_care_expense_deduction_eligible_children: 2
91
91
  tax_unit_childcare_expenses: 4_801
92
- mt_agi: 34_000 #Full reduction needed
92
+ mt_agi_indiv: 34_000 #Full reduction needed
93
93
  state_code: MT
94
94
  output:
95
95
  mt_child_dependent_care_expense_deduction: 0
@@ -99,7 +99,7 @@
99
99
  input:
100
100
  mt_child_dependent_care_expense_deduction_eligible_children: 1
101
101
  tax_unit_childcare_expenses: 2_000
102
- mt_agi: 18_000 #No reduction needed
102
+ mt_agi_indiv: 18_000 #No reduction needed
103
103
  state_code: MT
104
104
  output:
105
105
  mt_child_dependent_care_expense_deduction: 1_000
@@ -109,7 +109,7 @@
109
109
  input:
110
110
  mt_child_dependent_care_expense_deduction_eligible_children: 1
111
111
  tax_unit_childcare_expenses: 2_000
112
- mt_agi: 30_000 #Full reduction
112
+ mt_agi_indiv: 30_000 #Full reduction
113
113
  state_code: MT
114
114
  output:
115
115
  mt_child_dependent_care_expense_deduction: 0
@@ -119,7 +119,7 @@
119
119
  input:
120
120
  mt_child_dependent_care_expense_deduction_eligible_children: 2
121
121
  tax_unit_childcare_expenses: 3_000
122
- mt_agi: 18_000 #No reduction needed
122
+ mt_agi_indiv: 18_000 #No reduction needed
123
123
  state_code: MT
124
124
  output:
125
125
  mt_child_dependent_care_expense_deduction: 1_500
@@ -130,7 +130,7 @@
130
130
  input:
131
131
  mt_child_dependent_care_expense_deduction_eligible_children: 2
132
132
  tax_unit_childcare_expenses: 3_000
133
- mt_agi: 24_000 #Full reduction
133
+ mt_agi_indiv: 24_000 #Full reduction
134
134
  state_code: MT
135
135
  output:
136
136
  mt_child_dependent_care_expense_deduction: 0
@@ -141,7 +141,7 @@
141
141
  input:
142
142
  mt_child_dependent_care_expense_deduction_eligible_children: 3
143
143
  tax_unit_childcare_expenses: 4_000
144
- mt_agi: 18_000 #No reduction needed
144
+ mt_agi_indiv: 18_000 #No reduction needed
145
145
  state_code: MT
146
146
  output:
147
147
  mt_child_dependent_care_expense_deduction: 2_000
@@ -152,7 +152,7 @@
152
152
  input:
153
153
  mt_child_dependent_care_expense_deduction_eligible_children: 3
154
154
  tax_unit_childcare_expenses: 4_000
155
- mt_agi: 26_000 #Full reduction
155
+ mt_agi_indiv: 26_000 #Full reduction
156
156
  state_code: MT
157
157
  output:
158
158
  mt_child_dependent_care_expense_deduction: 0
@@ -164,10 +164,10 @@
164
164
  people:
165
165
  person1:
166
166
  is_tax_unit_head_or_spouse: true
167
- mt_agi: 10_000
167
+ mt_agi_indiv: 10_000
168
168
  person2:
169
169
  is_tax_unit_head_or_spouse: true
170
- mt_agi: 8_000
170
+ mt_agi_indiv: 8_000
171
171
  tax_units:
172
172
  tax_unit:
173
173
  members: [person1, person2]
@@ -187,10 +187,10 @@
187
187
  people:
188
188
  person1:
189
189
  is_tax_unit_head_or_spouse: true
190
- mt_agi: 10_000
190
+ mt_agi_indiv: 10_000
191
191
  person2:
192
192
  is_tax_unit_head_or_spouse: true
193
- mt_agi: 8_000
193
+ mt_agi_indiv: 8_000
194
194
  person3:
195
195
  is_tax_unit_head_or_spouse: false
196
196
  tax_units:
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_federal_income_tax_deduction_for_federal_itemization_indiv.yaml CHANGED
@@ -3,9 +3,9 @@
3
3
  input:
4
4
  people:
5
5
  person1:
6
- mt_agi: 500
6
+ mt_agi_indiv: 500
7
7
  person2:
8
- mt_agi: 500
8
+ mt_agi_indiv: 500
9
9
  tax_units:
10
10
  tax_unit:
11
11
  members: [person1, person2]
@@ -23,9 +23,9 @@
23
23
  input:
24
24
  people:
25
25
  person1:
26
- mt_agi: 100
26
+ mt_agi_indiv: 100
27
27
  person2:
28
- mt_agi: 900
28
+ mt_agi_indiv: 900
29
29
  tax_units:
30
30
  tax_unit:
31
31
  members: [person1, person2]
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_federal_income_tax_deduction_indiv.yaml CHANGED
@@ -3,9 +3,9 @@
3
3
  input:
4
4
  people:
5
5
  person1:
6
- mt_agi: 500
6
+ mt_agi_indiv: 500
7
7
  person2:
8
- mt_agi: 500
8
+ mt_agi_indiv: 500
9
9
  tax_units:
10
10
  tax_unit:
11
11
  members: [person1, person2]
@@ -23,9 +23,9 @@
23
23
  input:
24
24
  people:
25
25
  person1:
26
- mt_agi: 100
26
+ mt_agi_indiv: 100
27
27
  person2:
28
- mt_agi: 900
28
+ mt_agi_indiv: 900
29
29
  tax_units:
30
30
  tax_unit:
31
31
  members: [person1, person2]
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_indiv.yaml CHANGED
@@ -2,7 +2,7 @@
2
2
  period: 2021
3
3
  input:
4
4
  medical_out_of_pocket_expenses: 1_000
5
- mt_agi: 10_000
5
+ mt_agi_indiv: 10_000
6
6
  state_code: MT
7
7
  is_tax_unit_head_or_spouse: true
8
8
  output:
@@ -12,7 +12,7 @@
12
12
  period: 2021
13
13
  input:
14
14
  medical_out_of_pocket_expenses: 1_000
15
- mt_agi: 20_000
15
+ mt_agi_indiv: 20_000
16
16
  state_code: MT
17
17
  is_tax_unit_head_or_spouse: true
18
18
  output:
@@ -22,7 +22,7 @@
22
22
  period: 2021
23
23
  input:
24
24
  medical_out_of_pocket_expenses: 1_000
25
- mt_agi: 20_000
25
+ mt_agi_indiv: 20_000
26
26
  state_code: MT
27
27
  is_tax_unit_head_or_spouse: true
28
28
  output:
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/itemized/mt_medical_expense_deduction_joint.yaml CHANGED
@@ -6,11 +6,11 @@
6
6
  person1:
7
7
  is_tax_unit_head: true
8
8
  medical_out_of_pocket_expenses: 1_000
9
- mt_agi: 400
9
+ mt_agi_indiv: 400
10
10
  person2:
11
11
  is_tax_unit_head: false
12
12
  medical_out_of_pocket_expenses: 1_000
13
- mt_agi: 600
13
+ mt_agi_indiv: 600
14
14
  households:
15
15
  household:
16
16
  members: [person1, person2]
@@ -26,11 +26,11 @@
26
26
  person1:
27
27
  is_tax_unit_head: true
28
28
  medical_out_of_pocket_expenses: 1_000
29
- mt_agi: 0
29
+ mt_agi_indiv: 0
30
30
  person2:
31
31
  is_tax_unit_head: false
32
32
  medical_out_of_pocket_expenses: 1_000
33
- mt_agi: 0
33
+ mt_agi_indiv: 0
34
34
  households:
35
35
  household:
36
36
  members: [person1, person2]
@@ -46,11 +46,11 @@
46
46
  person1:
47
47
  is_tax_unit_head: true
48
48
  medical_out_of_pocket_expenses: 0
49
- mt_agi: 1_000
49
+ mt_agi_indiv: 1_000
50
50
  person2:
51
51
  is_tax_unit_head: false
52
52
  medical_out_of_pocket_expenses: 0
53
- mt_agi: 0
53
+ mt_agi_indiv: 0
54
54
  households:
55
55
  household:
56
56
  members: [person1, person2]
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_indiv.yaml CHANGED
@@ -2,7 +2,7 @@
2
2
  period: 2021
3
3
  input:
4
4
  state_code: MT
5
- mt_agi: 12_950
5
+ mt_agi_indiv: 12_950
6
6
  state_filing_status_if_married_filing_separately_on_same_return: SINGLE
7
7
  output:
8
8
  mt_standard_deduction_indiv: 2_590
@@ -11,7 +11,7 @@
11
11
  period: 2021
12
12
  input:
13
13
  state_code: MT
14
- mt_agi: 8_000
14
+ mt_agi_indiv: 8_000
15
15
  state_filing_status_if_married_filing_separately_on_same_return: SURVIVING_SPOUSE
16
16
  output:
17
17
  mt_standard_deduction_indiv: 2_140
@@ -20,7 +20,7 @@
20
20
  period: 2021
21
21
  input:
22
22
  state_code: MT
23
- mt_agi: 30_000
23
+ mt_agi_indiv: 30_000
24
24
  state_filing_status_if_married_filing_separately_on_same_return: SEPARATE
25
25
  output:
26
26
  mt_standard_deduction_indiv: 4_830
@@ -29,7 +29,7 @@
29
29
  period: 2022
30
30
  input:
31
31
  state_code: MT
32
- mt_agi: 25_180
32
+ mt_agi_indiv: 25_180
33
33
  state_filing_status_if_married_filing_separately_on_same_return: HEAD_OF_HOUSEHOLD
34
34
  output:
35
35
  mt_standard_deduction_indiv: 5_036
@@ -41,13 +41,13 @@
41
41
  people:
42
42
  person1:
43
43
  is_tax_unit_head_or_spouse: true
44
- mt_agi: 5_000
44
+ mt_agi_indiv: 5_000
45
45
  person2:
46
46
  is_tax_unit_head_or_spouse: true
47
- mt_agi: 100_000
47
+ mt_agi_indiv: 100_000
48
48
  person3:
49
49
  is_tax_unit_head_or_spouse: false
50
- mt_agi: 0
50
+ mt_agi_indiv: 0
51
51
  tax_units:
52
52
  tax_unit:
53
53
  members: [person1, person2, person3]
@@ -63,7 +63,7 @@
63
63
  period: 2024
64
64
  input:
65
65
  state_code: MT
66
- mt_agi: 12_950
66
+ mt_agi_indiv: 12_950
67
67
  state_filing_status_if_married_filing_separately_on_same_return: SINGLE
68
68
  output:
69
69
  mt_standard_deduction_indiv: 14_600
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.yaml CHANGED
@@ -2,7 +2,7 @@
2
2
  period: 2021
3
3
  input:
4
4
  state_code: MT
5
- mt_agi: 12_950
5
+ mt_agi_indiv: 12_950
6
6
  filing_status: SINGLE
7
7
  output:
8
8
  mt_standard_deduction_joint: 2_590
@@ -11,7 +11,7 @@
11
11
  period: 2021
12
12
  input:
13
13
  state_code: MT
14
- mt_agi: 8_000
14
+ mt_agi_indiv: 8_000
15
15
  filing_status: SURVIVING_SPOUSE
16
16
  output:
17
17
  mt_standard_deduction_joint: 2_140
@@ -20,7 +20,7 @@
20
20
  period: 2021
21
21
  input:
22
22
  state_code: MT
23
- mt_agi: 30_000
23
+ mt_agi_indiv: 30_000
24
24
  filing_status: SEPARATE
25
25
  output:
26
26
  mt_standard_deduction_joint: 4_830
@@ -29,7 +29,7 @@
29
29
  period: 2022
30
30
  input:
31
31
  state_code: MT
32
- mt_agi: 25_180
32
+ mt_agi_indiv: 25_180
33
33
  filing_status: HEAD_OF_HOUSEHOLD
34
34
  output:
35
35
  mt_standard_deduction_joint: 5_036
@@ -38,7 +38,7 @@
38
38
  period: 2022
39
39
  input:
40
40
  state_code: MT
41
- mt_agi: 15_000
41
+ mt_agi_indiv: 15_000
42
42
  filing_status: JOINT
43
43
  output:
44
44
  mt_standard_deduction_joint: 4_520
@@ -50,13 +50,13 @@
50
50
  people:
51
51
  person1:
52
52
  is_tax_unit_head: true
53
- mt_agi: 5_000
53
+ mt_agi_indiv: 5_000
54
54
  person2:
55
55
  is_tax_unit_head: false
56
- mt_agi: 100_000
56
+ mt_agi_indiv: 100_000
57
57
  person3:
58
58
  is_tax_unit_head: false
59
- mt_agi: 0
59
+ mt_agi_indiv: 0
60
60
  tax_units:
61
61
  tax_unit:
62
62
  members: [person1, person2, person3]
@@ -75,13 +75,13 @@
75
75
  people:
76
76
  person1:
77
77
  is_tax_unit_head: true
78
- mt_agi: 20_000
78
+ mt_agi_indiv: 20_000
79
79
  person2:
80
80
  is_tax_unit_head: false
81
- mt_agi: 10_000
81
+ mt_agi_indiv: 10_000
82
82
  person3:
83
83
  is_tax_unit_head: false
84
- mt_agi: 0
84
+ mt_agi_indiv: 0
85
85
  tax_units:
86
86
  tax_unit:
87
87
  members: [person1, person2, person3]
@@ -97,7 +97,7 @@
97
97
  period: 2024
98
98
  input:
99
99
  state_code: MT
100
- mt_agi: 12_950
100
+ mt_agi_indiv: 12_950
101
101
  filing_status: JOINT
102
102
  output:
103
103
  mt_standard_deduction_joint: 29_200
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml CHANGED
@@ -23,7 +23,7 @@
23
23
  mt_personal_exemptions_indiv: [2710, 2_710, 0]
24
24
  mt_dependent_exemptions_person: [0, 0, 2_710]
25
25
  mt_personal_exemptions_joint: [5420, 0, 0]
26
- mt_agi: [10_000, 19_000, 0]
26
+ mt_agi_indiv: [10_000, 19_000, 0]
27
27
  mt_standard_deduction_indiv: [2_260, 3_800, 0]
28
28
  mt_standard_deduction_joint: [5_800, 0, 0]
29
29
  mt_taxable_income_joint: [15_070, 0, 0]
@@ -55,7 +55,7 @@
55
55
  state_code: MT
56
56
  output:
57
57
  mt_personal_exemptions_joint: [5_920, 0]
58
- mt_agi: [40_000, 30_000]
58
+ mt_agi_indiv: [40_000, 30_000]
59
59
  mt_standard_deduction_joint: [11_080, 0]
60
60
  mt_taxable_income_joint: [53_000, 0]
61
61
  mt_income_tax_joint: 2_398.75
@@ -81,7 +81,7 @@
81
81
  state_code: MT
82
82
  output:
83
83
  mt_personal_exemptions_joint: [0, 0]
84
- mt_agi: [40_000, 30_000]
84
+ mt_agi_indiv: [40_000, 30_000]
85
85
  mt_standard_deduction_joint: [29_200, 0]
86
86
  mt_taxable_income_joint: [40_800, 0]
87
87
  mt_income_tax_joint: 1_917.60
@@ -290,3 +290,52 @@
290
290
  output:
291
291
  mt_capital_gains_tax_joint: [59, 0]
292
292
  mt_income_tax: 59
293
+
294
+ - name: 2251-MT.yaml
295
+ absolute_error_margin: 0.3
296
+ period: 2024
297
+ input:
298
+ people:
299
+ person1:
300
+ age: 78
301
+ employment_income: 0
302
+ is_tax_unit_head: true
303
+ person2:
304
+ age: 71
305
+ employment_income: 89_047.617
306
+ is_tax_unit_spouse: true
307
+ person3:
308
+ age: 4
309
+ employment_income: 0
310
+ is_tax_unit_dependent: true
311
+ is_tax_unit_head: false
312
+ is_tax_unit_spouse: false
313
+ person4:
314
+ age: 10
315
+ employment_income: 0
316
+ is_tax_unit_dependent: true
317
+ is_tax_unit_head: false
318
+ is_tax_unit_spouse: false
319
+ person5:
320
+ age: 16
321
+ employment_income: 0
322
+ is_tax_unit_dependent: true
323
+ is_tax_unit_head: false
324
+ is_tax_unit_spouse: false
325
+ tax_units:
326
+ tax_unit:
327
+ members: [person1, person2, person3, person4, person5]
328
+ premium_tax_credit: 0
329
+ local_income_tax: 0
330
+ state_sales_tax: 0
331
+ spm_units:
332
+ spm_unit:
333
+ members: [person1, person2, person3, person4, person5]
334
+ snap: 0
335
+ tanf: 0
336
+ households:
337
+ household:
338
+ members: [person1, person2, person3, person4, person5]
339
+ state_fips: 30
340
+ output:
341
+ mt_income_tax: 2_207
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/{mt_agi.yaml → mt_agi_indiv.yaml} RENAMED
@@ -31,7 +31,7 @@
31
31
  members: [person1, person2, person3]
32
32
  state_code: MT
33
33
  output:
34
- mt_agi: [9_100, 1_600, 0]
34
+ mt_agi_indiv: [9_100, 1_600, 0]
35
35
 
36
36
  - name: Test if mt_taxable_social_security works in formula
37
37
  period: 2021
@@ -66,4 +66,4 @@
66
66
  members: [person1, person2, person3]
67
67
  state_code: MT
68
68
  output:
69
- mt_agi: [9_200, 1_600, 0]
69
+ mt_agi_indiv: [9_200, 1_600, 0]
policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/mt_pre_dependent_exemption_taxable_income_indiv.yaml CHANGED
@@ -1,7 +1,7 @@
1
1
  - name: AGI reduced by exemptions and deductions
2
2
  period: 2023
3
3
  input:
4
- mt_agi: 6_000
4
+ mt_agi_indiv: 6_000
5
5
  mt_personal_exemptions_indiv: 2_000
6
6
  mt_deductions_indiv: 3_000
7
7
  state_code: MT
@@ -11,7 +11,7 @@
11
11
  - name: AGI reduced by exemptions and deductions, capped at 0
12
12
  period: 2023
13
13
  input:
14
- mt_agi: 6_000
14
+ mt_agi_indiv: 6_000
15
15
  mt_personal_exemptions_indiv: 5_000
16
16
  mt_deductions_indiv: 3_000
17
17
  state_code: MT