policyengine-us 1.420.0__py3-none-any.whl → 1.450.0__py3-none-any.whl

policyengine_us/parameters/gov/states/ar/tax/income/rates/main/reduction.yaml

@@ -404,107 +404,137 @@ brackets:
       2021-01-01: .inf
       2022-01-01: 90_501
       2023-01-01: 93_101
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 287.20
       2023-01-01: 243.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_601
       2023-01-01: 93_201
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 277.20
       2023-01-01: 233.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_701
       2023-01-01: 93_301
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 267.20
       2023-01-01: 223.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_801
       2023-01-01: 93_401
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 257.20
       2023-01-01: 213.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 90_901
       2023-01-01: 93_501
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 247.20
       2023-01-01: 203.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_101
       2023-01-01: 93_601
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 237.20
       2023-01-01: 193.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_201
       2023-01-01: 93_801
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 227.20
       2023-01-01: 183.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_301
       2023-01-01: 93_901
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 217.20
       2023-01-01: 173.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_401
       2023-01-01: 94_001
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 207.20
       2023-01-01: 163.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_501
       2023-01-01: 94_101
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 197.20
       2023-01-01: 153.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_601
       2023-01-01: 94_201
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 187.20
       2023-01-01: 153.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_701
       2023-01-01: .inf
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 177.20
       2023-01-01: 153.70
+      2024-01-01: 87.40
   - threshold:
       2021-01-01: .inf
       2022-01-01: 91_801
       2023-01-01: .inf
+      2024-01-01: .inf
     amount:
       2021-01-01: 247.5
       2022-01-01: 167.20
       2023-01-01: 153.70
+      2024-01-01: 87.40
   - threshold:
       2022-01-01: .inf
+      2023-01-01: .inf
+      2024-01-01: .inf
     amount:
       2022-01-01: 167.20
+      2023-01-01: 153.70
+      2024-01-01: 87.40

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

policyengine_us/parameters/gov/states/il/hfs/README.md

@@ -0,0 +1 @@
+# Department of Healthcare and Family Services (HFS)

policyengine_us/parameters/gov/states/il/hfs/bcc/eligibility/age.yaml

@@ -0,0 +1,12 @@
+description: Illinois limits the Health Benefits for Persons with Breast or Cervical Cancer (BCC) program to individuals under this age.
+metadata:
+  unit: year
+  period: year
+  label: Illinois BCC maximum age
+  reference:
+    - title: 305 ILCS 5/5-2(12) - Medical Assistance Eligibility
+      href: https://www.ilga.gov/legislation/ilcs/documents/030500050K5-2.htm
+    - title: IDHS PM 06-20-02 - BCC Eligibility Criteria
+      href: https://www.dhs.state.il.us/page.aspx?item=33528
+values:
+  2000-10-01: 65

policyengine_us/parameters/gov/states/il/hfs/hbwd/README.md

@@ -0,0 +1 @@
+# Health Benefits for Workers with Disabilities (HBWD)

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/age.yaml

@@ -0,0 +1,25 @@
+description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals between these ages.
+metadata:
+  threshold_unit: year
+  amount_unit: bool
+  period: year
+  type: single_amount
+  label: Illinois HBWD age eligibility
+  reference:
+    - title: 89 Ill. Admin. Code § 120.510 (a)(7) - HBWD Eligibility
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+    - title: Health Benefits for Workers with Disabilities Eligibility | HFS
+      href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html
+brackets:
+  - threshold:
+      2022-04-01: 0
+    amount:
+      2022-04-01: false
+  - threshold:
+      2022-04-01: 16
+    amount:
+      2022-04-01: true
+  - threshold:
+      2022-04-01: 65
+    amount:
+      2022-04-01: false

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/asset/limit.yaml

@@ -0,0 +1,15 @@
+description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals with non-exempt assets at or below this amount.
+values:
+  2022-04-01: 25_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Illinois HBWD asset limit
+  reference:
+    - title: 89 Ill. Admin. Code § 120.510 (a)(9)- HBWD Eligibility
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+    - title: 305 ILCS 5/5-2 - Classes of Persons Eligible (11)(c)
+      href: https://www.ilga.gov/documents/legislation/ilcs/documents/030500050K5-2.htm
+    - title: Health Benefits for Workers with Disabilities Eligibility | HFS
+      href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/limit.yaml

@@ -0,0 +1,15 @@
+description: Illinois limits the Health Benefits for Workers with Disabilities program to individuals with countable income at or below this percentage of the Federal Poverty Level.
+values:
+  2022-04-01: 3.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois HBWD income limit as percent of FPL
+  reference:
+    - title: 89 Ill. Admin. Code § 120.510 (a)(8) - HBWD Eligibility
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+    - title: 305 ILCS 5/5-2 - Classes of Persons Eligible (11)(a)
+      href: https://www.ilga.gov/documents/legislation/ilcs/documents/030500050K5-2.htm
+    - title: Health Benefits for Workers with Disabilities Eligibility | HFS
+      href: https://hfs.illinois.gov/medicalprograms/hbwd/eligibility.html

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/earned.yaml

@@ -0,0 +1,13 @@
+description: Illinois counts these income sources as earned income under the Health Benefits for Workers with Disabilities program.
+values:
+  2022-04-01:
+    - employment_income
+    - self_employment_income
+
+metadata:
+  unit: list
+  period: year
+  label: Illinois HBWD earned income sources
+  reference:
+    - title: 89 Ill. Admin. Code § 120.360 - Income - Earned Income
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.360

policyengine_us/parameters/gov/states/il/hfs/hbwd/eligibility/income/sources/unearned.yaml

@@ -0,0 +1,25 @@
+description: Illinois counts these income sources as unearned income under the Health Benefits for Workers with Disabilities program.
+values:
+  2022-04-01:
+    - social_security
+    - disability_benefits
+    - workers_compensation
+    - unemployment_compensation
+    - retirement_distributions
+    - alimony_income
+    - dividend_income
+    - interest_income
+    - capital_gains
+    - farm_income
+    - farm_rent_income
+    - debt_relief
+    - illicit_income
+    - miscellaneous_income
+
+metadata:
+  unit: list
+  period: year
+  label: Illinois HBWD unearned income sources
+  reference:
+    - title: 89 Ill. Admin. Code § 120.330 - Income - Unearned Income
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.330