policyengine-us 1.422.0__py3-none-any.whl → 1.424.1__py3-none-any.whl

policyengine_us/tests/policy/contrib/ctc/integration.yaml

@@ -258,8 +258,8 @@
 
 - name: Joint filer with 3 kids, 250k income
   period: 2025
-  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in, 
-    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount, 
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
     policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
   input:
     gov.contrib.ctc.per_child_phase_out.in_effect: true
@@ -286,6 +286,7 @@
     gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
     gov.irs.credits.ctc.phase_out.arpa.amount: 25
     gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: false
     people:
       person1:
         age: 40
@@ -308,3 +309,205 @@
   output:
     refundable_ctc: 2_850
     non_refundable_ctc: 0
+
+- name: Single filer, 1 child, 120k income, avoid_overlap enabled
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 120_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 2_375
+    ctc_phase_out: 0
+    ctc: 2_425
+    refundable_ctc: 2_425
+
+- name: Single filer, 1 child, 120k income, avoid_overlap disabled
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: false
+    people:
+      person1:
+        age: 40
+        employment_income: 120_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 2_375
+    ctc_phase_out: 500
+    ctc: 1_925
+    refundable_ctc: 1_925
+
+- name: Single filer, 1 child, 50k income, avoid_overlap enabled (only ARPA applies)
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 50_000
+      person2:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 625
+    ctc_phase_out: 0
+    ctc: 4_175
+    refundable_ctc: 4_175
+
+- name: HoH filer, 2 kids, 150k income, avoid_overlap enabled (in overlap zone)
+  period: 2025
+  reforms: [policyengine_us.reforms.ctc.ctc_per_child_phase_in.ctc_per_child_phase_in,
+    policyengine_us.reforms.ctc.ctc_minimum_refundable_amount.ctc_minimum_refundable_amount,
+    policyengine_us.reforms.ctc.ctc_per_child_phase_out.ctc_per_child_phase_out]
+  input:
+    gov.contrib.ctc.per_child_phase_out.in_effect: true
+    gov.contrib.ctc.per_child_phase_in.in_effect: true
+    gov.contrib.ctc.minimum_refundable.in_effect: true
+    gov.contrib.ctc.minimum_refundable.amount[0].amount: 2_400
+    gov.contrib.ctc.minimum_refundable.amount[1].amount: 2_400
+    gov.irs.credits.ctc.refundable.individual_max: 4_800
+    gov.irs.credits.ctc.refundable.phase_in.threshold: 0
+    gov.irs.credits.ctc.refundable.phase_in.rate: 0.2
+    gov.irs.credits.ctc.amount.base[0].amount: 2_200
+    gov.irs.credits.ctc.amount.arpa[0].amount: 4_800
+    gov.irs.credits.ctc.amount.arpa[1].amount: 4_800
+    gov.irs.credits.ctc.phase_out.arpa.in_effect: true
+    gov.irs.credits.ctc.phase_out.arpa.threshold.JOINT: 35_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SINGLE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.HEAD_OF_HOUSEHOLD: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SURVIVING_SPOUSE: 25_000
+    gov.irs.credits.ctc.phase_out.arpa.threshold.SEPARATE: 25_000
+    gov.irs.credits.ctc.phase_out.threshold.JOINT: 200_000
+    gov.irs.credits.ctc.phase_out.threshold.SINGLE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.HEAD_OF_HOUSEHOLD: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SURVIVING_SPOUSE: 100_000
+    gov.irs.credits.ctc.phase_out.threshold.SEPARATE: 100_000
+    gov.irs.credits.ctc.phase_out.arpa.amount: 25
+    gov.irs.credits.ctc.phase_out.amount: 25
+    gov.contrib.ctc.per_child_phase_out.avoid_overlap: true
+    people:
+      person1:
+        age: 40
+        employment_income: 150_000
+      person2:
+        age: 10
+      person3:
+        age: 10
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: TX
+  output:
+    ctc_arpa_uncapped_phase_out: 6_250
+    ctc_phase_out: 0
+    ctc: 5_850
+    refundable_ctc: 5_850

policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml

@@ -0,0 +1,177 @@
+- name: RI CTC - fully refundable with AGI phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # High cap = fully refundable, amount.yaml controls max
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 50_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 2_000  # 2 children × $1_000 amount
+    ri_ctc_phaseout: 0
+    ri_total_ctc: 2_000
+    ri_refundable_ctc: 2_000  # min(2_000 total credit, 999_999 cap) = 2_000 (amount controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 2_246.32  # 2_000 (CTC) + 246.32 (EITC)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - partially refundable
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_500
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 1_000  # Cap < total credit = partially refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 30_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_total_ctc: 1_500
+    ri_refundable_ctc: 1_000  # min(1_500 total credit, 1_000 cap) = 1_000
+    ri_non_refundable_ctc: 500  # 1_500 - 1_000 = 500
+    ri_refundable_credits: 1_522.45  # 1_000 (CTC refundable) + 522.45 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - nonrefundable with no phaseout
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500
+    gov.contrib.states.ri.ctc.age_limit: 6
+    gov.contrib.states.ri.ctc.refundability.cap: 0  # Cap = 0, credit is nonrefundable
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 3
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 1
+    ri_total_ctc: 500
+    ri_refundable_ctc: 0  # min(500 total credit, 0 cap) = 0
+    ri_non_refundable_ctc: 500  # 500 - 0 = 500
+    ri_refundable_credits: 583.28  # 0 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 500  # 500 (CTC non-refundable)
+
+- name: RI CTC - AGI phaseout reduces credit
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 1_000
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 999_999  # Fully refundable
+    gov.contrib.states.ri.ctc.phaseout.threshold.SINGLE: 75_000
+    gov.contrib.states.ri.ctc.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 35
+        employment_income: 85_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    ri_ctc_maximum: 1_000  # 1 child × $1_000 amount
+    ri_ctc_phaseout: 500  # (85_000 - 75_000) * 0.05 = 500
+    ri_total_ctc: 500  # 1_000 - 500 = 500
+    ri_refundable_ctc: 500  # min(500 total credit, 999_999 cap) = 500 (total credit controls)
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 500  # 500 (CTC refundable) + 0 (EITC - income too high)
+    ri_non_refundable_credits: 0
+
+- name: RI CTC - cap exceeds amount but amount controls max
+  absolute_error_margin: 0.1
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.ctc.ri_ctc_reform.ri_ctc
+  input:
+    gov.contrib.states.ri.ctc.in_effect: true
+    gov.contrib.states.ri.ctc.amount: 500  # Only $500 per child
+    gov.contrib.states.ri.ctc.age_limit: 18
+    gov.contrib.states.ri.ctc.refundability.cap: 10_000  # Cap is much higher than possible credit
+    people:
+      parent:
+        age: 35
+        employment_income: 40_000
+      child1:
+        age: 5
+        is_tax_unit_dependent: true
+      child2:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_ctc_eligible_children: 2
+    ri_ctc_maximum: 1_000  # 2 children × $500 amount (NOT $10_000!)
+    ri_total_ctc: 1_000  # amount.yaml controls the maximum
+    ri_refundable_ctc: 1_000  # min(1_000 total credit, 10_000 cap) = 1_000
+    ri_non_refundable_ctc: 0
+    ri_refundable_credits: 1_583.28  # 1_000 (CTC refundable) + 583.28 (EITC)
+    ri_non_refundable_credits: 0

policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml

@@ -0,0 +1,88 @@
+- name: RI exemption reform - restrict to children under 18
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 18
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 16
+        is_tax_unit_dependent: true
+      child2:
+        age: 20
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 10_150  # 1 personal (5_050) + 1 dependent (5_100)
+
+- name: RI exemption reform - restrict to children under 13
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.age_limit.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.age_limit.threshold: 13
+    people:
+      parent:
+        age: 40
+        employment_income: 60_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+      child2:
+        age: 16
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1, child2]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1, child2]
+        state_name: RI
+  output:
+    ri_exemptions: 10_150  # 1 personal (5_050) + 1 dependent (5_100)
+
+- name: RI exemption reform - AGI phaseout
+  period: 2025
+  reforms: policyengine_us.reforms.states.ri.exemption.ri_exemption_reform.ri_exemption_reform
+  input:
+    gov.contrib.states.ri.dependent_exemption.in_effect: true
+    gov.contrib.states.ri.dependent_exemption.amount: 5_100
+    gov.contrib.states.ri.dependent_exemption.phaseout.threshold.SINGLE: 100_000
+    gov.contrib.states.ri.dependent_exemption.phaseout.rate: 0.05
+    people:
+      parent:
+        age: 40
+        employment_income: 120_000
+      child1:
+        age: 10
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [parent, child1]
+        filing_status: SINGLE
+    households:
+      household:
+        members: [parent, child1]
+        state_name: RI
+  output:
+    # Personal exemption: 5_050 (baseline)
+    # Dependent exemption before phaseout: 5_100
+    # Phaseout: (120_000 - 100_000) * 0.05 = 1_000 (only applies to dependent exemption)
+    # Dependent exemption after phaseout: 5_100 - 1_000 = 4_100
+    # Final: 5_050 (personal) + 4_100 (dependent) = 9_150
+    ri_exemptions: 9_150

policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class co_tabor_cash_back(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Colorado TABOR cash back"
+    defined_for = StateCode.CO
+    unit = USD
+    definition_period = YEAR
+    reference = "https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.co.tax.income.credits.tabor
+
+        joint = tax_unit("tax_unit_is_joint", period)
+        return where(joint, p.joint, p.single)

policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py

@@ -0,0 +1,32 @@
+from policyengine_us.model_api import *
+
+
+class hi_act_115_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Hawaii ACT 115 rebate"
+    defined_for = StateCode.HI
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.hi.tax.income.credits.act_115_rebate
+        filing_status = tax_unit("filing_status", period)
+        statuses = filing_status.possible_values
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        return select(
+            [
+                filing_status == statuses.JOINT,
+                filing_status == statuses.HEAD_OF_HOUSEHOLD,
+                filing_status == statuses.SEPARATE,
+                filing_status == statuses.SURVIVING_SPOUSE,
+            ],
+            [
+                p.joint.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.single.calc(federal_agi),
+                p.joint.calc(federal_agi),
+            ],
+            default=p.single.calc(federal_agi),
+        )

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate"
+    defined_for = "il_income_tax_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        base_amount = where(
+            joint,
+            p.amount.joint.calc(federal_agi),
+            p.amount.other.calc(federal_agi),
+        )
+        dependent_count = tax_unit("tax_unit_dependents", period)
+        capped_dependents = min_(dependent_count, p.max_dependents)
+        dependent_amount = capped_dependents * p.amount.dependent
+        return base_amount + dependent_amount

policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_income_tax_rebate_eligible(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Illinois income tax rebate eligible"
+    defined_for = StateCode.IL
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.il.tax.income.credits.income_tax_rebate
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        joint = tax_unit("tax_unit_is_joint", period)
+        income_threshold = where(
+            joint,
+            p.amount.joint.thresholds[1],
+            p.amount.other.thresholds[1],
+        )
+        return federal_agi < income_threshold

policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class in_automatic_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Indiana automatic refund rebate"
+    defined_for = StateCode.IN
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/"
+
+    def formula(tax_unit, period, parameters):
+        p = (
+            parameters(period)
+            .gov.states["in"]
+            .tax.income.credits.automatic_refund_rebate.amount
+        )
+
+        # Total amount per person (base + additional)
+        amount_per_person = p.base + p.additional
+
+        # Multiply by number of head and spouse
+        head_spouse_count = tax_unit("head_spouse_count", period)
+
+        return amount_per_person * head_spouse_count

policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class ma_taxpayer_refund_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Massachusetts taxpayer refund rebate"
+    defined_for = StateCode.MA
+    unit = USD
+    definition_period = YEAR
+    reference = "https://tax.hawaii.gov/act-115-ref/"
+
+    def formula(tax_unit, period, parameters):
+        income_tax_before_credits = tax_unit(
+            "ma_income_tax_before_refundable_credits", period
+        )
+        p = parameters(period).gov.states.ma.tax.income.credits
+
+        # Sum refundable credits except ma_taxpayer_refund_rebate to avoid circular reference
+        refundable_credit_list = p.refundable
+        other_refundable_credits = 0
+        for credit in refundable_credit_list:
+            if credit != "ma_taxpayer_refund_rebate":
+                other_refundable_credits += tax_unit(credit, period)
+
+        income_tax_less_credits = max_(
+            income_tax_before_credits - other_refundable_credits, 0
+        )
+        return p.taxpayer_refund_rebate.rate * income_tax_less_credits

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Maine Relief Rebate"
+    defined_for = "me_relief_rebate_eligible"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        head_spouse_count = tax_unit("head_spouse_count", period)
+        return head_spouse_count * p.amount

policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class me_relief_rebate_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Maine Relief Rebate eligible"
+    defined_for = StateCode.ME
+    definition_period = YEAR
+    reference = "https://www.maine.gov/governor/mills/relief-checks"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.me.tax.income.credits.relief_rebate
+        filing_status = tax_unit("filing_status", period)
+        federal_agi = tax_unit("adjusted_gross_income", period)
+        income_threshold = p.income_limit[filing_status]
+        return federal_agi < income_threshold