policyengine-us 1.423.0__py3-none-any.whl → 1.424.1__py3-none-any.whl

policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml

@@ -11,4 +11,4 @@ metadata:
     href: http://webserver.rilin.state.ri.us/Statutes/TITLE44/44-30/44-VI/44-30-103.htm
 
 values:
-  2022-01-01: 18
+  2021-01-01: 18

policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml

@@ -13,4 +13,4 @@ metadata:
     href: http://webserver.rilin.state.ri.us/Statutes/TITLE44/44-30/44-VI/44-30-103.htm
 
 values:
-  2022-01-01: 3
+  2021-01-01: 3

policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml

@@ -13,12 +13,12 @@ metadata:
     href: http://webserver.rilin.state.ri.us/Statutes/TITLE44/44-30/44-VI/44-30-103.htm
 
 SINGLE:
-  2022-01-01: 100_000
+  2021-01-01: 100_000
 JOINT:
-  2022-01-01: 200_000
+  2021-01-01: 200_000
 SEPARATE:
-  2022-01-01: 100_000
+  2021-01-01: 100_000
 HEAD_OF_HOUSEHOLD:
-  2022-01-01: 100_000
+  2021-01-01: 100_000
 SURVIVING_SPOUSE:
-  2022-01-01: 100_000
+  2021-01-01: 100_000

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

@@ -3,11 +3,8 @@ values:
   2021-01-01:
     - ri_eitc
     - ri_property_tax_credit
-  2022-01-01:
-    - ri_eitc
-    - ri_property_tax_credit
     - ri_child_tax_rebate
-  2023-01-01:
+  2022-01-01:
     - ri_eitc
     - ri_property_tax_credit
 

policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml

@@ -0,0 +1,12 @@
+description: South Carolina provides a 2022 rebate of this amount.
+values:
+  2021-01-01: 800
+metadata:
+  unit: currency-USD
+  period: year
+  label: South Carolina 2022 rebate amount
+  reference:
+    - title: South Carolina General Assembly, S1087, Section 6, (B)
+    # The house bill initially appropriated a $700 rebate which was increased to $800 due to sufficient funds
+    # https://dor.sc.gov/rebate-2022
+      href: https://www.scstatehouse.gov/sess124_2021-2022/bills/1087.htm

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

@@ -1,11 +1,17 @@
-description: South Carolina non-refundable tax credits.
+description: South Carolina provides the following non-refundable tax credits.
 values:
   2021-01-01:
     - sc_cdcc
     - sc_eitc
     - sc_two_wage_earner_credit
+    - sc_2022_rebate
+  2022-01-01:
+    - sc_cdcc
+    - sc_eitc
+    - sc_two_wage_earner_credit
 metadata:
   unit: list
+  period: year
   label: South Carolina non-refundable tax credits
   reference:
     - title: SC 1040 tax form (2021)

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

@@ -1,12 +1,16 @@
-description: Virginia non-refundable tax credits.
+description: Virginia provides the following non-refundable tax credits.
 values:
   2021-01-01:
     - va_non_refundable_eitc
+    - va_rebate
+  2022-01-01:
+    - va_non_refundable_eitc
   2023-01-01:
     - va_non_refundable_eitc
     - va_rebate
-  2025-01-01:
+  2024-01-01:
     - va_non_refundable_eitc
+
 metadata:
   unit: list
   period: year

policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml

@@ -19,12 +19,22 @@ metadata:
   # House Bill 1600 reauthorized rebate for tax year 2024
 
 JOINT:
+  2021-01-01: 500
+  2022-01-01: 0
   2023-01-01: 400
 SINGLE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 SEPARATE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 HEAD_OF_HOUSEHOLD:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200
 SURVIVING_SPOUSE:
+  2021-01-01: 250
+  2022-01-01: 0
   2023-01-01: 200

policyengine_us/reforms/reforms.py

@@ -110,6 +110,10 @@ from .crfb import (
     create_non_refundable_ss_credit_reform,
     create_senior_deduction_extension_reform,
 )
+from .states.ri.ctc.ri_ctc_reform import create_ri_ctc_reform
+from .states.ri.exemption.ri_exemption_reform import (
+    create_ri_exemption_reform_fn,
+)
 from .aca import (
     create_aca_ptc_additional_bracket_reform,
     create_aca_ptc_simplified_bracket_reform,
@@ -257,6 +261,8 @@ def create_structural_reforms_from_parameters(parameters, period):
     ctc_minimum_refundable_amount = (
         create_ctc_minimum_refundable_amount_reform(parameters, period)
     )
+    ri_ctc = create_ri_ctc_reform(parameters, period)
+    ri_exemption = create_ri_exemption_reform_fn(parameters, period)
     aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
         parameters, period
     )
@@ -314,6 +320,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         ctc_per_child_phase_out,
         ctc_per_child_phase_in,
         ctc_minimum_refundable_amount,
+        ri_ctc,
+        ri_exemption,
         aca_ptc_additional_bracket,
         aca_ptc_simplified_bracket,
     ]

policyengine_us/reforms/states/ri/__init__.py

@@ -0,0 +1,2 @@
+from .ctc import create_ri_ctc_reform
+from .exemption import create_ri_exemption_reform_fn

policyengine_us/reforms/states/ri/ctc/__init__.py

@@ -0,0 +1 @@
+from .ri_ctc_reform import create_ri_ctc_reform

policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py

@@ -0,0 +1,176 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+from policyengine_core.periods import instant
+
+
+def create_ri_ctc() -> Reform:
+    class ri_ctc_eligible_children(Variable):
+        value_type = int
+        entity = TaxUnit
+        label = "Rhode Island CTC eligible children count"
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            person = tax_unit.members
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            # Check age eligibility
+            meets_age = age < p.age_limit
+
+            eligible = is_dependent & meets_age
+            return tax_unit.sum(eligible)
+
+    class ri_ctc_maximum(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island CTC maximum amount before phaseout"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            eligible_children = tax_unit("ri_ctc_eligible_children", period)
+            return eligible_children * p.amount
+
+    class ri_ctc_phaseout(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island CTC phaseout amount"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            filing_status = tax_unit("filing_status", period)
+            agi = tax_unit("ri_agi", period)
+
+            threshold = p.phaseout.threshold[filing_status]
+            excess_income = max_(agi - threshold, 0)
+            return excess_income * p.phaseout.rate
+
+    class ri_total_ctc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island Child Tax Credit"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            # Calculate maximum credit
+            maximum = tax_unit("ri_ctc_maximum", period)
+
+            # Apply phaseout
+            phaseout = tax_unit("ri_ctc_phaseout", period)
+
+            return max_(maximum - phaseout, 0)
+
+    class ri_refundable_ctc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island CTC refundable portion"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            total_credit = tax_unit("ri_total_ctc", period)
+
+            # The refundable portion is the minimum of the cap and total credit
+            # This ensures the refundable amount never exceeds the total credit
+            # - If cap = 0: credit is nonrefundable
+            # - If 0 < cap < total_credit: credit is partially refundable
+            # - If cap >= total_credit: credit is fully refundable
+            return min_(total_credit, p.refundability.cap)
+
+    class ri_non_refundable_ctc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island CTC non-refundable portion"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.ctc
+
+            total_credit = tax_unit("ri_total_ctc", period)
+            refundable_portion = tax_unit("ri_refundable_ctc", period)
+            return max_(total_credit - refundable_portion, 0)
+
+    def modify_parameters(parameters):
+        # Add ri_refundable_ctc to refundable credits list
+        refundable = parameters.gov.states.ri.tax.income.credits.refundable
+        current_refundable = refundable(instant("2025-01-01"))
+        if "ri_refundable_ctc" not in current_refundable:
+            new_refundable = list(current_refundable) + ["ri_refundable_ctc"]
+            refundable.update(
+                start=instant("2025-01-01"),
+                stop=instant("2100-12-31"),
+                value=new_refundable,
+            )
+
+        # Add ri_non_refundable_ctc to non-refundable credits list
+        non_refundable = (
+            parameters.gov.states.ri.tax.income.credits.non_refundable
+        )
+        current_non_refundable = non_refundable(instant("2025-01-01"))
+        if "ri_non_refundable_ctc" not in current_non_refundable:
+            new_non_refundable = list(current_non_refundable) + [
+                "ri_non_refundable_ctc"
+            ]
+            non_refundable.update(
+                start=instant("2025-01-01"),
+                stop=instant("2100-12-31"),
+                value=new_non_refundable,
+            )
+
+        return parameters
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ri_ctc_eligible_children)
+            self.update_variable(ri_ctc_maximum)
+            self.update_variable(ri_ctc_phaseout)
+            self.update_variable(ri_total_ctc)
+            self.update_variable(ri_refundable_ctc)
+            self.update_variable(ri_non_refundable_ctc)
+            self.modify_parameters(modify_parameters)
+
+    return reform
+
+
+def create_ri_ctc_reform(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_ri_ctc()
+
+    p = parameters.gov.contrib.states.ri.ctc
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ri_ctc()
+    else:
+        return None
+
+
+ri_ctc = create_ri_ctc_reform(None, None, bypass=True)

policyengine_us/reforms/states/ri/exemption/__init__.py

@@ -0,0 +1 @@
+from .ri_exemption_reform import create_ri_exemption_reform_fn

policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py

@@ -0,0 +1,137 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+from policyengine_core.periods import instant
+
+
+def create_ri_exemption_reform() -> Reform:
+    class ri_eligible_dependents_count(Variable):
+        value_type = int
+        entity = TaxUnit
+        label = "Rhode Island eligible dependents count"
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.dependent_exemption
+
+            person = tax_unit.members
+            age = person("age", period)
+            is_dependent = person("is_tax_unit_dependent", period)
+
+            # Apply age limit if in effect
+            if p.age_limit.in_effect:
+                age_threshold = p.age_limit.threshold
+                eligible_dependents = is_dependent & (age < age_threshold)
+            else:
+                eligible_dependents = is_dependent
+
+            return tax_unit.sum(eligible_dependents)
+
+    class ri_dependent_exemption_maximum(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island dependent exemption maximum before phaseout"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.dependent_exemption
+
+            dependents_count = tax_unit("ri_eligible_dependents_count", period)
+            return dependents_count * p.amount
+
+    class ri_dependent_exemption_phaseout(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island dependent exemption phaseout amount"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.dependent_exemption
+
+            filing_status = tax_unit("filing_status", period)
+            agi = tax_unit("ri_agi", period)
+
+            threshold = p.phaseout.threshold[filing_status]
+            excess_income = max_(agi - threshold, 0)
+            return excess_income * p.phaseout.rate
+
+    class ri_dependent_exemption(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island dependent exemption"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ri.dependent_exemption
+
+            maximum = tax_unit("ri_dependent_exemption_maximum", period)
+            phaseout = tax_unit("ri_dependent_exemption_phaseout", period)
+
+            return max_(maximum - phaseout, 0)
+
+    class ri_exemptions(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Rhode Island exemptions"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.RI
+
+        def formula(tax_unit, period, parameters):
+            p_base = parameters(period).gov.states.ri.tax.income.exemption
+
+            # Personal exemptions use baseline amount
+            filing_status = tax_unit("filing_status", period)
+            personal_exemptions = where(
+                filing_status == filing_status.possible_values.JOINT,
+                2,
+                1,
+            )
+            personal_exemption_amount = personal_exemptions * p_base.amount
+
+            # Add dependent exemption
+            dependent_exemption_amount = tax_unit(
+                "ri_dependent_exemption", period
+            )
+
+            return personal_exemption_amount + dependent_exemption_amount
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ri_eligible_dependents_count)
+            self.update_variable(ri_dependent_exemption_maximum)
+            self.update_variable(ri_dependent_exemption_phaseout)
+            self.update_variable(ri_dependent_exemption)
+            self.update_variable(ri_exemptions)
+
+    return reform
+
+
+def create_ri_exemption_reform_fn(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_ri_exemption_reform()
+
+    p = parameters.gov.contrib.states.ri.dependent_exemption
+
+    reform_active = False
+    current_period = period_(period)
+
+    for i in range(5):
+        if p(current_period).in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ri_exemption_reform()
+    else:
+        return None
+
+
+ri_exemption_reform = create_ri_exemption_reform_fn(None, None, bypass=True)

policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml

@@ -49,7 +49,7 @@
         members: [person1]
         state_code: IL  # state income tax that does not depend on US tax
   output:
-    state_income_tax: 4_576.4375 # = il_income_tax = (100000-2375)*0.0495
+    state_income_tax: 4_526.4375 
     adjusted_gross_income: 100_000
     taxable_income_deductions_if_not_itemizing: 12_550
     taxable_income_deductions_if_itemizing: 8_000 + 10_000

policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml

@@ -59,3 +59,53 @@
         state_fips: 6
   output:
     ca_income_tax: 791_292
+
+- name: 0-CA.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        unemployment_compensation: 5440.0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 4.3401766
+        long_term_capital_gains: 27410.084
+        taxable_interest_income: 113.7181
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 6
+  output:
+    ca_income_tax: 371

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml

@@ -0,0 +1,71 @@
+- name: Non-joint tax unit receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    tax_unit_is_joint: false
+  output:
+    co_tabor_cash_back: 750
+
+- name: Joint tax unit receives joint amount
+  period: 2021
+  input:
+    state_code: CO
+    tax_unit_is_joint: true
+  output:
+    co_tabor_cash_back: 1_500
+
+- name: Single filer receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SINGLE
+  output:
+    co_tabor_cash_back: 750
+
+- name: Joint filer receives joint amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: JOINT
+  output:
+    co_tabor_cash_back: 1_500
+
+- name: Married filing separately receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SEPARATE
+  output:
+    co_tabor_cash_back: 750
+
+- name: No cash back outside Colorado - non-joint
+  period: 2021
+  input:
+    state_code: CA
+    tax_unit_is_joint: false
+  output:
+    co_tabor_cash_back: 0
+
+- name: No cash back outside Colorado - joint
+  period: 2021
+  input:
+    state_code: NY
+    tax_unit_is_joint: true
+  output:
+    co_tabor_cash_back: 0
+
+- name: Head of household receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: HEAD_OF_HOUSEHOLD
+  output:
+    co_tabor_cash_back: 750
+
+- name: Surviving spouse receives single amount
+  period: 2021
+  input:
+    state_code: CO
+    filing_status: SURVIVING_SPOUSE
+  output:
+    co_tabor_cash_back: 750

policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml

@@ -21,6 +21,7 @@
       tax_unit:
         members: [person1, person2]
         aca_ptc: 0  # not in TAXSIM35
+        co_tabor_cash_back: 0
     spm_units:
       spm_unit:
         members: [person1, person2]
@@ -31,3 +32,40 @@
   output:  # expected results from patched TAXSIM35 2023-08-31 version
     co_taxable_income: 38230.00
     co_income_tax: 1608.35
+
+- name: 0-CO.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        short_term_capital_gains: -2020.4384
+        taxable_interest_income: 0.4384
+        is_tax_unit_head: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 8
+  output:
+    co_sales_tax_refund: 177
+    co_income_tax: -977