policyengine-us 1.423.0__py3-none-any.whl → 1.424.2__py3-none-any.whl

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Files changed (102) hide show
  1. policyengine_us/parameters/gov/contrib/states/ri/ctc/age_limit.yaml +9 -0
  2. policyengine_us/parameters/gov/contrib/states/ri/ctc/amount.yaml +9 -0
  3. policyengine_us/parameters/gov/contrib/states/ri/ctc/in_effect.yaml +9 -0
  4. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml +9 -0
  5. policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml +23 -0
  6. policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml +9 -0
  7. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml +9 -0
  8. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/threshold.yaml +9 -0
  9. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +15 -0
  10. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml +9 -0
  11. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/rate.yaml +9 -0
  12. policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/threshold.yaml +23 -0
  13. policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml +1 -0
  14. policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +1 -0
  15. policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml +1 -1
  16. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml +12 -0
  17. policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml +12 -0
  18. policyengine_us/parameters/gov/states/de/tax/income/credits/refundable.yaml +2 -2
  19. policyengine_us/parameters/gov/states/de/tax/income/credits/relief_rebate/amount.yaml +1 -1
  20. policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +1 -4
  21. policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml +5 -5
  22. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml +20 -0
  23. policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml +20 -0
  24. policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +6 -0
  25. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml +1 -1
  26. policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml +1 -1
  27. policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml +4 -4
  28. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml +5 -5
  29. policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml +1 -1
  30. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml +10 -0
  31. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml +20 -0
  32. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml +20 -0
  33. policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml +10 -0
  34. policyengine_us/parameters/gov/states/il/tax/income/credits/refundable.yaml +5 -0
  35. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml +10 -0
  36. policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml +12 -0
  37. policyengine_us/parameters/gov/states/in/tax/income/credits/refundable.yaml +6 -1
  38. policyengine_us/parameters/gov/states/ma/tax/income/credits/refundable.yaml +12 -0
  39. policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml +10 -0
  40. policyengine_us/parameters/gov/states/me/tax/income/credits/refundable.yaml +6 -0
  41. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml +10 -0
  42. policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml +21 -0
  43. policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml +14 -0
  44. policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml +1 -4
  45. policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml +5 -5
  46. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml +1 -1
  47. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml +1 -1
  48. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml +1 -1
  49. policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +5 -5
  50. policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml +1 -4
  51. policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml +12 -0
  52. policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml +7 -1
  53. policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +6 -2
  54. policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml +10 -0
  55. policyengine_us/reforms/reforms.py +8 -0
  56. policyengine_us/reforms/states/ri/__init__.py +2 -0
  57. policyengine_us/reforms/states/ri/ctc/__init__.py +1 -0
  58. policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +176 -0
  59. policyengine_us/reforms/states/ri/exemption/__init__.py +1 -0
  60. policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +137 -0
  61. policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml +1 -1
  62. policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml +50 -0
  63. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml +71 -0
  64. policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml +38 -0
  65. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml +35 -0
  66. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +63 -0
  67. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml +49 -0
  68. policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml +35 -0
  69. policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml +47 -0
  70. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml +42 -0
  71. policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml +6 -0
  72. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml +26 -0
  73. policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml +35 -0
  74. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml +26 -0
  75. policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml +55 -0
  76. policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +3 -0
  77. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml +47 -0
  78. policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml +76 -0
  79. policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +2 -0
  80. policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/integration.yaml +48 -0
  81. policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +177 -0
  82. policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +88 -0
  83. policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py +17 -0
  84. policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py +32 -0
  85. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py +27 -0
  86. policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py +24 -0
  87. policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py +26 -0
  88. policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py +29 -0
  89. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py +16 -0
  90. policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py +17 -0
  91. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py +5 -1
  92. policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py +24 -0
  93. policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py +1 -2
  94. policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py +29 -0
  95. policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py +7 -5
  96. {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/METADATA +1 -1
  97. {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/RECORD +100 -47
  98. policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml +0 -61
  99. policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml +0 -45
  100. {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/WHEEL +0 -0
  101. {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/entry_points.txt +0 -0
  102. {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/licenses/LICENSE +0 -0
@@ -0,0 +1,9 @@
1
+ description: Rhode Island limits the Child Tax Credit to children under this age.
2
+
3
+ values:
4
+ 2025-01-01: 18
5
+
6
+ metadata:
7
+ label: Rhode Island Child Tax Credit age limit
8
+ period: year
9
+ unit: year
@@ -0,0 +1,9 @@
1
+ description: Rhode Island provides this Child Tax Credit amount per eligible child.
2
+
3
+ values:
4
+ 2025-01-01: 0
5
+
6
+ metadata:
7
+ label: Rhode Island Child Tax Credit amount
8
+ period: year
9
+ unit: currency-USD
@@ -0,0 +1,9 @@
1
+ description: Rhode Island applies the Child Tax Credit reform, if this is true.
2
+
3
+ values:
4
+ 0000-01-01: false
5
+
6
+ metadata:
7
+ unit: bool
8
+ period: year
9
+ label: Rhode Island Child Tax Credit reform in effect
@@ -0,0 +1,9 @@
1
+ description: Rhode Island phases out the Child Tax Credit at this rate per dollar of adjusted gross income above the threshold.
2
+
3
+ values:
4
+ 2025-01-01: 0
5
+
6
+ metadata:
7
+ label: Rhode Island Child Tax Credit phaseout rate
8
+ period: year
9
+ unit: /1
@@ -0,0 +1,23 @@
1
+ description: Rhode Island phases the Child Tax Credit out for filers with adjusted gross income above this threshold, based on filing status.
2
+
3
+ metadata:
4
+ label: Rhode Island Child Tax Credit phaseout threshold
5
+ period: year
6
+ unit: currency-USD
7
+ breakdown:
8
+ - filing_status
9
+
10
+ JOINT:
11
+ 2025-01-01: 0
12
+
13
+ HEAD_OF_HOUSEHOLD:
14
+ 2025-01-01: 0
15
+
16
+ SURVIVING_SPOUSE:
17
+ 2025-01-01: 0
18
+
19
+ SINGLE:
20
+ 2025-01-01: 0
21
+
22
+ SEPARATE:
23
+ 2025-01-01: 0
@@ -0,0 +1,9 @@
1
+ description: Rhode Island caps the fully refundable portion of the Child Tax Credit at this amount. When set to zero, the credit is nonrefundable. When set to a positive value, that amount is fully refundable. When set equal to the credit amount in amount.yaml, the entire credit is fully refundable.
2
+
3
+ values:
4
+ 2025-01-01: 0
5
+
6
+ metadata:
7
+ label: Rhode Island CTC refundability cap
8
+ period: year
9
+ unit: currency-USD
@@ -0,0 +1,9 @@
1
+ description: Rhode Island limits the dependent exemption to dependents under a certain age, if this is true.
2
+
3
+ values:
4
+ 0000-01-01: false
5
+
6
+ metadata:
7
+ unit: bool
8
+ period: year
9
+ label: Rhode Island dependent exemption age limit in effect
@@ -0,0 +1,9 @@
1
+ description: Rhode Island limits the dependent exemption to dependents under this age.
2
+
3
+ values:
4
+ 2025-01-01: 18
5
+
6
+ metadata:
7
+ label: Rhode Island dependent exemption age threshold
8
+ period: year
9
+ unit: year
@@ -0,0 +1,15 @@
1
+ description: Rhode Island provides this dependent exemption amount.
2
+
3
+ values:
4
+ 2025-01-01: 5_050
5
+ 2026-01-01: 5_100
6
+
7
+ metadata:
8
+ label: Rhode Island dependent exemption amount
9
+ period: year
10
+ unit: currency-USD
11
+ uprating:
12
+ parameter: gov.irs.uprating
13
+ rounding:
14
+ type: downwards
15
+ interval: 50
@@ -0,0 +1,9 @@
1
+ description: Rhode Island applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
2
+
3
+ values:
4
+ 0000-01-01: false
5
+
6
+ metadata:
7
+ unit: bool
8
+ period: year
9
+ label: Rhode Island dependent exemption reform in effect
@@ -0,0 +1,9 @@
1
+ description: Rhode Island phases out the dependent exemption at this rate per dollar of adjusted gross income above the threshold.
2
+
3
+ values:
4
+ 2025-01-01: 0
5
+
6
+ metadata:
7
+ label: Rhode Island dependent exemption phaseout rate
8
+ period: year
9
+ unit: /1
@@ -0,0 +1,23 @@
1
+ description: Rhode Island phases the dependent exemption out for filers with adjusted gross income above this threshold, based on filing status.
2
+
3
+ metadata:
4
+ label: Rhode Island dependent exemption phaseout threshold
5
+ period: year
6
+ unit: currency-USD
7
+ breakdown:
8
+ - filing_status
9
+
10
+ JOINT:
11
+ 2025-01-01: 0
12
+
13
+ HEAD_OF_HOUSEHOLD:
14
+ 2025-01-01: 0
15
+
16
+ SURVIVING_SPOUSE:
17
+ 2025-01-01: 0
18
+
19
+ SINGLE:
20
+ 2025-01-01: 0
21
+
22
+ SEPARATE:
23
+ 2025-01-01: 0
@@ -2,6 +2,7 @@ description: List of California AGI subtractions.
2
2
  values:
3
3
  2021-01-01:
4
4
  - taxable_social_security
5
+ - taxable_unemployment_compensation
5
6
 
6
7
  metadata:
7
8
  reference:
@@ -20,6 +20,7 @@ values:
20
20
  - co_low_income_cdcc
21
21
  - co_eitc
22
22
  - co_sales_tax_refund
23
+ - co_tabor_cash_back
23
24
 
24
25
  2022-01-01:
25
26
  - co_ctc
@@ -21,7 +21,7 @@ metadata:
21
21
  href: https://tax.colorado.gov/income-tax-topics-state-sales-tax-refund
22
22
  brackets:
23
23
  - threshold:
24
- 2021-01-01: 0
24
+ 2021-01-01: -.inf
25
25
  amount:
26
26
  2021-01-01: 37
27
27
  2022-01-01: 153
@@ -0,0 +1,12 @@
1
+ description: Colorado provides the following Taxpayer's Bill of Rights cash back amount for joint filers.
2
+ values:
3
+ 2021-01-01: 1_500
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Colorado TABOR cash back joint amount
8
+ reference:
9
+ - title: State of Colorado House Bill SB 22-233
10
+ # The house bill initially appropriated a $800 rebate which was increased to $1,500 due to sufficient funds
11
+ # https://www.colorado.gov/governor/news/providing-immediate-relief-governor-polis-state-leaders-announce-millions-colorado-cash-back
12
+ href: https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf
@@ -0,0 +1,12 @@
1
+ description: Colorado provides the following Taxpayer's Bill of Rights cash back amount for single filers.
2
+ values:
3
+ 2021-01-01: 750
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Colorado TABOR cash back single amount
8
+ reference:
9
+ - title: State of Colorado House Bill SB 22-233
10
+ # The house bill initially appropriated a $400 rebate which was increased to $750 due to sufficient funds
11
+ # https://www.colorado.gov/governor/news/providing-immediate-relief-governor-polis-state-leaders-announce-millions-colorado-cash-back
12
+ href: https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf
@@ -2,10 +2,10 @@ description: Delaware refundable tax credits.
2
2
  values:
3
3
  2019-01-01:
4
4
  - de_refundable_eitc
5
- 2022-01-01:
5
+ 2020-01-01:
6
6
  - de_refundable_eitc
7
7
  - de_relief_rebate
8
- 2023-01-01:
8
+ 2021-01-01:
9
9
  - de_refundable_eitc
10
10
  metadata:
11
11
  unit: list
@@ -1,6 +1,6 @@
1
1
  description: Delaware provides a relief rebate of this amount to each adult in the household.
2
2
  values:
3
- 2022-01-01: 300
3
+ 2020-01-01: 300
4
4
  metadata:
5
5
  reference:
6
6
  - title: Delaware General Assembly - House Bill 360
@@ -3,11 +3,8 @@ values:
3
3
  2021-01-01:
4
4
  - ga_cdcc
5
5
  - ga_low_income_credit
6
- 2022-01-01:
7
- - ga_cdcc
8
- - ga_low_income_credit
9
6
  - ga_surplus_tax_rebate
10
- 2023-01-01:
7
+ 2022-01-01:
11
8
  - ga_cdcc
12
9
  - ga_low_income_credit
13
10
  2026-01-01:
@@ -11,12 +11,12 @@ metadata:
11
11
  href: https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-20-2/
12
12
 
13
13
  JOINT:
14
- 2022-01-01: 500
14
+ 2021-01-01: 500
15
15
  HEAD_OF_HOUSEHOLD:
16
- 2022-01-01: 375
16
+ 2021-01-01: 375
17
17
  SURVIVING_SPOUSE:
18
- 2022-01-01: 500
18
+ 2021-01-01: 500
19
19
  SINGLE:
20
- 2022-01-01: 250
20
+ 2021-01-01: 250
21
21
  SEPARATE:
22
- 2022-01-01: 250
22
+ 2021-01-01: 250
@@ -0,0 +1,20 @@
1
+ description: Hawaii provides this ACT 115 rebate amount for joint filers, based on federal adjusted gross income.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ period: year
6
+ type: single_amount
7
+ label: Hawaii ACT 115 Rebate joint amount
8
+ reference:
9
+ - title: Hawaii Senate Bill 514, 2022, Section 1 (1)
10
+ href: https://www.capitol.hawaii.gov/sessions/session2022/bills/SB514_CD2_.pdf
11
+
12
+ brackets:
13
+ - threshold:
14
+ 2021-01-01: 0
15
+ amount:
16
+ 2021-01-01: 300
17
+ - threshold:
18
+ 2021-01-01: 200_000
19
+ amount:
20
+ 2021-01-01: 100
@@ -0,0 +1,20 @@
1
+ description: Hawaii provides this ACT 115 rebate amount for single filers, based on federal adjusted gross income.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ period: year
6
+ type: single_amount
7
+ label: Hawaii ACT 115 Rebate single amount
8
+ reference:
9
+ - title: Hawaii Senate Bill 514, 2022, Section 1 (1)
10
+ href: https://www.capitol.hawaii.gov/sessions/session2022/bills/SB514_CD2_.pdf
11
+
12
+ brackets:
13
+ - threshold:
14
+ 2021-01-01: 0
15
+ amount:
16
+ 2021-01-01: 300
17
+ - threshold:
18
+ 2021-01-01: 100_000
19
+ amount:
20
+ 2021-01-01: 100
@@ -4,6 +4,12 @@ values:
4
4
  - hi_food_excise_credit
5
5
  - hi_cdcc
6
6
  - hi_tax_credit_for_low_income_household_renters
7
+ - hi_act_115_rebate
8
+
9
+ 2022-01-01:
10
+ - hi_food_excise_credit
11
+ - hi_cdcc
12
+ - hi_tax_credit_for_low_income_household_renters
7
13
 
8
14
  2023-01-01:
9
15
  - hi_food_excise_credit
@@ -1,6 +1,6 @@
1
1
  description: Idaho provides the following minimum 2022 rebate amount for each filer and dependent.
2
2
  values:
3
- 2022-01-01: 75
3
+ 2020-01-01: 75
4
4
  metadata:
5
5
  unit: currency-USD
6
6
  period: year
@@ -1,6 +1,6 @@
1
1
  description: Idaho provides a 2022 rebate amount of this percentage of the state income tax liability.
2
2
  values:
3
- 2022-01-01: 0.12
3
+ 2020-01-01: 0.12
4
4
  metadata:
5
5
  unit: currency-USD
6
6
  period: year
@@ -13,13 +13,13 @@ metadata:
13
13
  values:
14
14
  2002-01-01:
15
15
  - id_aged_or_disabled_credit
16
+ 2020-01-01:
17
+ - id_aged_or_disabled_credit
18
+ - id_2022_rebate
19
+ - id_special_season_rebate
16
20
  2021-01-01:
17
21
  - id_grocery_credit
18
22
  - id_aged_or_disabled_credit
19
- 2022-01-01:
20
- - id_grocery_credit
21
- - id_aged_or_disabled_credit
22
- - id_2022_rebate
23
23
  2023-01-01:
24
24
  - id_grocery_credit
25
25
  - id_aged_or_disabled_credit
@@ -11,12 +11,12 @@ metadata:
11
11
  href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024b/
12
12
 
13
13
  SINGLE:
14
- 2022-01-01: 300
14
+ 2020-01-01: 300
15
15
  JOINT:
16
- 2022-01-01: 600
16
+ 2020-01-01: 600
17
17
  SEPARATE:
18
- 2022-01-01: 300
18
+ 2020-01-01: 300
19
19
  SURVIVING_SPOUSE:
20
- 2022-01-01: 300
20
+ 2020-01-01: 300
21
21
  HEAD_OF_HOUSEHOLD:
22
- 2022-01-01: 300
22
+ 2020-01-01: 300
@@ -1,6 +1,6 @@
1
1
  description: Idaho provides a special seasonal rebate amount of this percentage of the state income tax liability.
2
2
  values:
3
- 2022-01-01: 0.1
3
+ 2020-01-01: 0.1
4
4
  metadata:
5
5
  unit: currency-USD
6
6
  period: year
@@ -0,0 +1,10 @@
1
+ description: Illinois provides an income tax rebate of this amount for each dependent.
2
+ values:
3
+ 2021-01-01: 100
4
+ metadata:
5
+ unit: int
6
+ period: year
7
+ label: Illinois income tax rebate dependent amount
8
+ reference:
9
+ - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
10
+ href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html
@@ -0,0 +1,20 @@
1
+ description: Illinois provides this income tax rebate amount for joint filers, based on federal adjusted gross income.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ period: year
6
+ type: single_amount
7
+ label: Illinois income tax rebate joint amount
8
+ reference:
9
+ - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
10
+ href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html
11
+
12
+ brackets:
13
+ - threshold:
14
+ 2021-01-01: 0
15
+ amount:
16
+ 2021-01-01: 100
17
+ - threshold:
18
+ 2021-01-01: 400_000
19
+ amount:
20
+ 2021-01-01: 0
@@ -0,0 +1,20 @@
1
+ description: Illinois provides this income tax rebate amount for non-joint filers, based on federal adjusted gross income.
2
+ metadata:
3
+ threshold_unit: currency-USD
4
+ amount_unit: currency-USD
5
+ period: year
6
+ type: single_amount
7
+ label: Illinois income tax rebate other amount
8
+ reference:
9
+ - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
10
+ href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html
11
+
12
+ brackets:
13
+ - threshold:
14
+ 2021-01-01: 0
15
+ amount:
16
+ 2021-01-01: 50
17
+ - threshold:
18
+ 2021-01-01: 200_000
19
+ amount:
20
+ 2021-01-01: 0
@@ -0,0 +1,10 @@
1
+ description: Illinois provides an income tax rebate amount for up to this number of dependents.
2
+ values:
3
+ 2021-01-01: 3
4
+ metadata:
5
+ unit: int
6
+ period: year
7
+ label: Illinois income tax rebate max dependents
8
+ reference:
9
+ - title: Illinois Statutes Chapter 35. Revenue § 5/212.1. Individual income tax rebates (a)
10
+ href: https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-212-1.html
@@ -4,6 +4,11 @@ values:
4
4
  - il_pass_through_withholding
5
5
  - il_pass_through_entity_tax_credit
6
6
  - il_eitc
7
+ - il_income_tax_rebate
8
+ 2022-01-01:
9
+ - il_pass_through_withholding
10
+ - il_pass_through_entity_tax_credit
11
+ - il_eitc
7
12
  2024-01-01:
8
13
  - il_pass_through_withholding
9
14
  - il_pass_through_entity_tax_credit
@@ -0,0 +1,10 @@
1
+ description: Indiana provides an additional automatic refund rebate for qualifying dependents.
2
+ values:
3
+ 2020-01-01: 200
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Indiana additional automatic refund rebate per dependent
8
+ reference:
9
+ - title: Indiana Code, Title 4, Article 10, Chapter 22, Section 4-10-22-4
10
+ href: https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/section-4-10-22-4/
@@ -0,0 +1,12 @@
1
+ description: Indiana provides a base automatic refund rebate of this amount.
2
+ values:
3
+ 2020-01-01: 125
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Indiana base automatic refund rebate amount
8
+ reference:
9
+ - title: Indiana Code, Title 4, Article 10, Chapter 22, Section 4-10-22-2
10
+ # The actual rebate amount is based on the excess reserves and the number of eligible taxpayers
11
+ # https://www.in.gov/dor/files/ib110.pdf
12
+ href: https://law.justia.com/codes/indiana/2022/title-4/article-10/chapter-22/section-4-10-22-2/
@@ -7,6 +7,11 @@ metadata:
7
7
  - title: Indiana General Assembly Laws
8
8
  href: https://iga.in.gov/laws/2021/ic/titles/6#6-3.1
9
9
  values:
10
+ 2020-01-01:
11
+ - in_eitc
12
+ - in_unified_elderly_tax_credit
13
+ - in_automatic_refund_rebate
14
+
10
15
  2021-01-01:
11
- - in_eitc # Indiana earned income tax credit
16
+ - in_eitc
12
17
  - in_unified_elderly_tax_credit
@@ -5,6 +5,18 @@ values:
5
5
  - ma_child_and_family_credit_or_dependent_care_credit
6
6
  - ma_senior_circuit_breaker
7
7
  - ma_covid_19_essential_employee_premium_pay_program
8
+ 2021-01-01:
9
+ - ma_eitc
10
+ - ma_child_and_family_credit_or_dependent_care_credit
11
+ - ma_senior_circuit_breaker
12
+ - ma_covid_19_essential_employee_premium_pay_program
13
+ - ma_taxpayer_refund_rebate
14
+ 2022-01-01:
15
+ - ma_eitc
16
+ - ma_child_and_family_credit_or_dependent_care_credit
17
+ - ma_senior_circuit_breaker
18
+ - ma_covid_19_essential_employee_premium_pay_program
8
19
  metadata:
9
20
  unit: list
21
+ period: year
10
22
  label: Massachusetts refundable tax credits
@@ -0,0 +1,10 @@
1
+ description: Massachusetts provides a taxpayer refund rebate of this percentage of the filers income tax liability.
2
+ values:
3
+ 2021-01-01: 0.140312
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Massachusetts taxpayer refund rebate tax rate
8
+ reference:
9
+ - title: Massachusetts Chapter 62F Taxpayer Refunds
10
+ href: https://www.mass.gov/info-details/chapter-62f-taxpayer-refunds
@@ -5,6 +5,12 @@ values:
5
5
  - me_eitc
6
6
  - me_sales_tax_fairness_credit
7
7
  - me_property_tax_fairness_credit
8
+ - me_relief_rebate
9
+ 2022-01-01:
10
+ - me_refundable_child_care_credit
11
+ - me_eitc
12
+ - me_sales_tax_fairness_credit
13
+ - me_property_tax_fairness_credit
8
14
  # Dependent exemption credit made refundable in 2024.
9
15
  2024-01-01:
10
16
  - me_refundable_child_care_credit
@@ -0,0 +1,10 @@
1
+ description: Maine provides a relief rebate of this amount to each spouse in the household.
2
+ values:
3
+ 2021-01-01: 850
4
+ metadata:
5
+ unit: currency-USD
6
+ period: year
7
+ label: Maine Relief Rebate amount
8
+ reference:
9
+ - title: State of Maine, Office of Governor Mills, Relief Checks
10
+ href: https://www.maine.gov/governor/mills/relief-checks
@@ -0,0 +1,21 @@
1
+ description: Maine provides a relief rebate for filers with adjusted gross income below this threshold, based on filing status.
2
+ metadata:
3
+ unit: currency-USD
4
+ period: year
5
+ label: Maine Relief Rebate income limit
6
+ reference:
7
+ - title: State of Maine, Office of Governor Mills, Relief Checks
8
+ href: https://www.maine.gov/governor/mills/relief-checks
9
+ breakdown:
10
+ - filing_status
11
+
12
+ SINGLE:
13
+ 2021-01-01: 100_000
14
+ JOINT:
15
+ 2021-01-01: 200_000
16
+ HEAD_OF_HOUSEHOLD:
17
+ 2021-01-01: 150_000
18
+ SURVIVING_SPOUSE:
19
+ 2021-01-01: 100_000
20
+ SEPARATE:
21
+ 2021-01-01: 100_000
@@ -0,0 +1,14 @@
1
+ description: Minnesota provides provides a child tax credit amount for each Earned Income Tax Credit qualifying child under this age limit.
2
+ values:
3
+ 2023-01-01: 18
4
+ metadata:
5
+ reference:
6
+ - title: 2024 Schedule M1CWFC, Minnesota Child and Working Family Credits
7
+ href: https://www.revenue.state.mn.us/sites/default/files/2025-01/m1cwfc-24.pdf#page=2
8
+ - title: 2023 Schedule M1CWFC, Minnesota Child and Working Family Credits
9
+ href: https://www.revenue.state.mn.us/sites/default/files/2025-01/m1cwfc-23.pdf#page=2
10
+ - title: 290.0661 MINNESOTA CHILD TAX CREDIT. Subd. 1 (1)
11
+ href: https://www.revisor.mn.gov/statutes/cite/290.0661
12
+ unit: year
13
+ period: year
14
+ label: Minnesota child and working families tax credit child tax credit age limit
@@ -2,13 +2,10 @@ description: Montana provides the following non-refundable tax credits.
2
2
  values:
3
3
  2021-01-01:
4
4
  - mt_capital_gain_credit
5
+ - mt_income_tax_rebate
5
6
  2022-01-01:
6
7
  - mt_capital_gain_credit
7
8
  - mt_property_tax_rebate
8
- 2023-01-01:
9
- - mt_capital_gain_credit
10
- - mt_income_tax_rebate
11
- - mt_property_tax_rebate
12
9
  2024-01-01: []
13
10
  metadata:
14
11
  unit: list
@@ -10,12 +10,12 @@ metadata:
10
10
  - filing_status
11
11
 
12
12
  SINGLE:
13
- 2023-01-01: 1_250
13
+ 2021-01-01: 1_250
14
14
  HEAD_OF_HOUSEHOLD:
15
- 2023-01-01: 1_250
15
+ 2021-01-01: 1_250
16
16
  JOINT:
17
- 2023-01-01: 2_500
17
+ 2021-01-01: 2_500
18
18
  SURVIVING_SPOUSE:
19
- 2023-01-01: 2_500
19
+ 2021-01-01: 2_500
20
20
  SEPARATE:
21
- 2023-01-01: 1_250
21
+ 2021-01-01: 1_250
@@ -11,4 +11,4 @@ metadata:
11
11
  href: http://webserver.rilin.state.ri.us/Statutes/TITLE44/44-30/44-VI/44-30-103.htm
12
12
 
13
13
  values:
14
- 2022-01-01: 250
14
+ 2021-01-01: 250