policyengine-us 1.423.0__py3-none-any.whl → 1.424.2__py3-none-any.whl
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- policyengine_us/parameters/gov/contrib/states/ri/ctc/age_limit.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/amount.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/in_effect.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/rate.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/threshold.yaml +23 -0
- policyengine_us/parameters/gov/contrib/states/ri/ctc/refundability/cap.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/in_effect.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/age_limit/threshold.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml +15 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/in_effect.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/rate.yaml +9 -0
- policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/phaseout/threshold.yaml +23 -0
- policyengine_us/parameters/gov/states/ca/tax/income/agi/subtractions.yaml +1 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/refundable.yaml +1 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/sales_tax_refund/amount/scale.yaml +1 -1
- policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/joint.yaml +12 -0
- policyengine_us/parameters/gov/states/co/tax/income/credits/tabor/single.yaml +12 -0
- policyengine_us/parameters/gov/states/de/tax/income/credits/refundable.yaml +2 -2
- policyengine_us/parameters/gov/states/de/tax/income/credits/relief_rebate/amount.yaml +1 -1
- policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +1 -4
- policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml +5 -5
- policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/joint.yaml +20 -0
- policyengine_us/parameters/gov/states/hi/tax/income/credits/act_115_rebate/single.yaml +20 -0
- policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +6 -0
- policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/floor.yaml +1 -1
- policyengine_us/parameters/gov/states/id/tax/income/credits/2022_rebate/rate.yaml +1 -1
- policyengine_us/parameters/gov/states/id/tax/income/credits/refundable.yaml +4 -4
- policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml +5 -5
- policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/rate.yaml +1 -1
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml +10 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml +20 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml +20 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml +10 -0
- policyengine_us/parameters/gov/states/il/tax/income/credits/refundable.yaml +5 -0
- policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/additional.yaml +10 -0
- policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml +12 -0
- policyengine_us/parameters/gov/states/in/tax/income/credits/refundable.yaml +6 -1
- policyengine_us/parameters/gov/states/ma/tax/income/credits/refundable.yaml +12 -0
- policyengine_us/parameters/gov/states/ma/tax/income/credits/taxpayer_refund_rebate/rate.yaml +10 -0
- policyengine_us/parameters/gov/states/me/tax/income/credits/refundable.yaml +6 -0
- policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/amount.yaml +10 -0
- policyengine_us/parameters/gov/states/me/tax/income/credits/relief_rebate/income_limit.yaml +21 -0
- policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/ctc/age_limit.yaml +14 -0
- policyengine_us/parameters/gov/states/mt/tax/income/credits/non_refundable.yaml +1 -4
- policyengine_us/parameters/gov/states/mt/tax/income/credits/rebate/amount.yaml +5 -5
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/amount.yaml +1 -1
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/age.yaml +1 -1
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/child.yaml +1 -1
- policyengine_us/parameters/gov/states/ri/tax/income/credits/child_tax_rebate/limit/income.yaml +5 -5
- policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml +1 -4
- policyengine_us/parameters/gov/states/sc/tax/income/credits/2022_rebate/amount.yaml +12 -0
- policyengine_us/parameters/gov/states/sc/tax/income/credits/non_refundable.yaml +7 -1
- policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +6 -2
- policyengine_us/parameters/gov/states/va/tax/income/rebate/amount.yaml +10 -0
- policyengine_us/reforms/reforms.py +8 -0
- policyengine_us/reforms/states/ri/__init__.py +2 -0
- policyengine_us/reforms/states/ri/ctc/__init__.py +1 -0
- policyengine_us/reforms/states/ri/ctc/ri_ctc_reform.py +176 -0
- policyengine_us/reforms/states/ri/exemption/__init__.py +1 -0
- policyengine_us/reforms/states/ri/exemption/ri_exemption_reform.py +137 -0
- policyengine_us/tests/policy/baseline/gov/irs/integration/us_itemize.yaml +1 -1
- policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/integration.yaml +50 -0
- policyengine_us/tests/policy/baseline/gov/states/co/tax/income/credits/co_tabor_cash_back.yaml +71 -0
- policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml +38 -0
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml +35 -0
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +63 -0
- policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate.yaml +49 -0
- policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.yaml +35 -0
- policyengine_us/tests/policy/baseline/gov/states/in/tax/income/credits/in_automatic_refund_rebate.yaml +47 -0
- policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.yaml +42 -0
- policyengine_us/tests/policy/baseline/gov/states/ma/tax/income/integration_ma.yaml +6 -0
- policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate.yaml +26 -0
- policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/me_relief_rebate_eligible.yaml +35 -0
- policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.yaml +26 -0
- policyengine_us/tests/policy/baseline/gov/states/mn/tax/income/mn_integration.yaml +55 -0
- policyengine_us/tests/policy/baseline/gov/states/mt/tax/income/integration.yaml +3 -0
- policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/integration.yaml +47 -0
- policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/sc_2022_rebate.yaml +76 -0
- policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml +2 -0
- policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/integration.yaml +48 -0
- policyengine_us/tests/policy/contrib/states/ri/ctc_reform_test.yaml +177 -0
- policyengine_us/tests/policy/contrib/states/ri/exemption_reform_test.yaml +88 -0
- policyengine_us/variables/gov/states/co/tax/income/credits/co_tabor_cash_back.py +17 -0
- policyengine_us/variables/gov/states/hi/tax/income/credits/hi_act_115_rebate.py +32 -0
- policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate.py +27 -0
- policyengine_us/variables/gov/states/il/tax/income/credits/il_income_tax_rebate_eligible.py +24 -0
- policyengine_us/variables/gov/states/in/tax/income/credits/in_automatic_refund_rebate.py +26 -0
- policyengine_us/variables/gov/states/ma/tax/income/credits/ma_taxpayer_refund_rebate.py +29 -0
- policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate.py +16 -0
- policyengine_us/variables/gov/states/me/tax/income/credits/me_relief_rebate_eligible.py +17 -0
- policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits.py +5 -1
- policyengine_us/variables/gov/states/mn/tax/income/credits/mn_child_and_working_families_credits_ctc_eligible_child.py +24 -0
- policyengine_us/variables/gov/states/mt/tax/income/credits/rebate/mt_income_tax_rebate.py +1 -2
- policyengine_us/variables/gov/states/sc/tax/income/credits/sc_2022_rebate.py +29 -0
- policyengine_us/variables/gov/states/wi/tax/income/credits/married_couple/wi_married_couple_credit.py +7 -5
- {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/METADATA +1 -1
- {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/RECORD +100 -47
- policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/integration.yaml +0 -61
- policyengine_us/tests/policy/baseline/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/integration.yaml +0 -45
- {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/WHEEL +0 -0
- {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/entry_points.txt +0 -0
- {policyengine_us-1.423.0.dist-info → policyengine_us-1.424.2.dist-info}/licenses/LICENSE +0 -0
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description: Rhode Island phases the Child Tax Credit out for filers with adjusted gross income above this threshold, based on filing status.
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metadata:
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label: Rhode Island Child Tax Credit phaseout threshold
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period: year
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unit: currency-USD
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breakdown:
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- filing_status
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JOINT:
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2025-01-01: 0
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HEAD_OF_HOUSEHOLD:
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2025-01-01: 0
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SURVIVING_SPOUSE:
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2025-01-01: 0
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SINGLE:
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2025-01-01: 0
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SEPARATE:
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2025-01-01: 0
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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.
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values:
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2025-01-01: 0
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metadata:
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label: Rhode Island CTC refundability cap
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period: year
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unit: currency-USD
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description: Rhode Island provides this dependent exemption amount.
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values:
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2025-01-01: 5_050
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2026-01-01: 5_100
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metadata:
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label: Rhode Island dependent exemption amount
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period: year
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unit: currency-USD
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uprating:
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parameter: gov.irs.uprating
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rounding:
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type: downwards
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interval: 50
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description: Rhode Island applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
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values:
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0000-01-01: false
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metadata:
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unit: bool
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period: year
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label: Rhode Island dependent exemption reform in effect
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description: Rhode Island phases the dependent exemption out for filers with adjusted gross income above this threshold, based on filing status.
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metadata:
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label: Rhode Island dependent exemption phaseout threshold
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period: year
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unit: currency-USD
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breakdown:
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- filing_status
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JOINT:
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2025-01-01: 0
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HEAD_OF_HOUSEHOLD:
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description: Colorado provides the following Taxpayer's Bill of Rights cash back amount for joint filers.
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values:
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2021-01-01: 1_500
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metadata:
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period: year
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label: Colorado TABOR cash back joint amount
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reference:
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- title: State of Colorado House Bill SB 22-233
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# The house bill initially appropriated a $800 rebate which was increased to $1,500 due to sufficient funds
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# https://www.colorado.gov/governor/news/providing-immediate-relief-governor-polis-state-leaders-announce-millions-colorado-cash-back
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href: https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf
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description: Colorado provides the following Taxpayer's Bill of Rights cash back amount for single filers.
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2021-01-01: 750
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metadata:
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unit: currency-USD
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period: year
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label: Colorado TABOR cash back single amount
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reference:
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- title: State of Colorado House Bill SB 22-233
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# The house bill initially appropriated a $400 rebate which was increased to $750 due to sufficient funds
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# https://www.colorado.gov/governor/news/providing-immediate-relief-governor-polis-state-leaders-announce-millions-colorado-cash-back
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href: https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf
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href: https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-20-2/
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description: Hawaii provides this ACT 115 rebate amount for joint filers, based on federal adjusted gross income.
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metadata:
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threshold_unit: currency-USD
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amount_unit: currency-USD
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period: year
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type: single_amount
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label: Hawaii ACT 115 Rebate joint amount
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reference:
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- title: Hawaii Senate Bill 514, 2022, Section 1 (1)
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href: https://www.capitol.hawaii.gov/sessions/session2022/bills/SB514_CD2_.pdf
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description: Hawaii provides this ACT 115 rebate amount for single filers, based on federal adjusted gross income.
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metadata:
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threshold_unit: currency-USD
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amount_unit: currency-USD
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period: year
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type: single_amount
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label: Hawaii ACT 115 Rebate single amount
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reference:
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- title: Hawaii Senate Bill 514, 2022, Section 1 (1)
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href: https://www.capitol.hawaii.gov/sessions/session2022/bills/SB514_CD2_.pdf
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- hi_food_excise_credit
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- hi_tax_credit_for_low_income_household_renters
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@@ -13,13 +13,13 @@ metadata:
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|
|
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
|
policyengine_us/parameters/gov/states/id/tax/income/credits/special_seasonal_rebate/floor.yaml
CHANGED
|
@@ -11,12 +11,12 @@ metadata:
|
|
|
11
11
|
href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024b/
|
|
12
12
|
|
|
13
13
|
SINGLE:
|
|
14
|
-
|
|
14
|
+
2020-01-01: 300
|
|
15
15
|
JOINT:
|
|
16
|
-
|
|
16
|
+
2020-01-01: 600
|
|
17
17
|
SEPARATE:
|
|
18
|
-
|
|
18
|
+
2020-01-01: 300
|
|
19
19
|
SURVIVING_SPOUSE:
|
|
20
|
-
|
|
20
|
+
2020-01-01: 300
|
|
21
21
|
HEAD_OF_HOUSEHOLD:
|
|
22
|
-
|
|
22
|
+
2020-01-01: 300
|
policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/dependent.yaml
ADDED
|
@@ -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
|
policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/joint.yaml
ADDED
|
@@ -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
|
policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/amount/other.yaml
ADDED
|
@@ -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
|
policyengine_us/parameters/gov/states/il/tax/income/credits/income_tax_rebate/max_dependents.yaml
ADDED
|
@@ -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/
|
policyengine_us/parameters/gov/states/in/tax/income/credits/automatic_refund_rebate/amount/base.yaml
ADDED
|
@@ -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
|
|
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
|
-
|
|
13
|
+
2021-01-01: 1_250
|
|
14
14
|
HEAD_OF_HOUSEHOLD:
|
|
15
|
-
|
|
15
|
+
2021-01-01: 1_250
|
|
16
16
|
JOINT:
|
|
17
|
-
|
|
17
|
+
2021-01-01: 2_500
|
|
18
18
|
SURVIVING_SPOUSE:
|
|
19
|
-
|
|
19
|
+
2021-01-01: 2_500
|
|
20
20
|
SEPARATE:
|
|
21
|
-
|
|
21
|
+
2021-01-01: 1_250
|