policyengine-us 1.424.2__py3-none-any.whl → 1.424.3__py3-none-any.whl

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

@@ -26,3 +26,50 @@
   output:
     ga_subtractions: 0
     ga_income_tax: 0
+
+- name: 0-GA.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
+        partnership_s_corp_income: 17545.654
+        taxable_interest_income: 181.88306
+        is_tax_unit_head: true
+      person2:
+        age: 12
+        employment_income: 0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        is_tax_unit_dependent: true
+        is_tax_unit_head: false
+        is_tax_unit_spouse: false
+    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: 13
+  output:
+    ga_income_tax: 0

policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml

@@ -0,0 +1,17 @@
+- name: Combined income is capped
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 3_000
+  output:
+    ga_retirement_exclusion_countable_earned_income: 5_000
+
+- name: Income below cap
+  period: 2024
+  input:
+    state_code: GA
+    earned_income: 4_000
+    partnership_s_corp_income: 500
+  output:
+    ga_retirement_exclusion_countable_earned_income: 4_500

policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py

@@ -10,7 +10,7 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
     reference = (
         "https://dor.georgia.gov/document/booklet/2021-it-511-individual-income-tax-booklet/download",  # Page 15
         "https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download",  # Page 15
-        "https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807",
+        "https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27/",  # (a)(5)(E)(i)
     )
     defined_for = StateCode.GA
 
@@ -18,5 +18,8 @@ class ga_retirement_exclusion_countable_earned_income(Variable):
         p = parameters(
             period
         ).gov.states.ga.tax.income.agi.exclusions.retirement.cap
-        earned_income = person("earned_income", period)
+        # Business income is included in the earned income concept for the Georgia retirement income exclusion
+        earned_income = add(
+            person, period, ["earned_income", "partnership_s_corp_income"]
+        )
         return min_(p.earned_income, earned_income)

{policyengine_us-1.424.2.dist-info → policyengine_us-1.424.3.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.424.2
+Version: 1.424.3
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.424.2.dist-info → policyengine_us-1.424.3.dist-info}/RECORD

@@ -4170,7 +4170,7 @@ policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_bef
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.yaml,sha256=wy6wSMxo8c_ndrrqeq173hZhaIKQjTC1mmiMuAaVeAo,421
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_taxable_income.yaml,sha256=0XpZG0b6-NuB0meZWHpIv5aHtjJnUv-qdhaQRnDUmYM,178
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_withheld_income_tax.yaml,sha256=swbVs4VvJf7qCu---JmZQapVUdTp8-iJ7I3Ly1a1TVA,711
-policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml,sha256=0IheNjijQnDBcJ_jEAkGEVwlZhcioEurbStOOxmzoQ4,632
+policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/integration.yaml,sha256=sOXvKGLMChWeLP9aDbnEhM21nOB8YlsQLEhNVlTkjrw,1752
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_ctc.yaml,sha256=17PQ1v6V5AUHOaLcQrjQt_SEmi0JCI-c68lkrp2ztWs,2310
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_low_income_credit.yaml,sha256=Zfsw-JB6s6IJeeVP-WPi3-_0sBu71JBauVyxA72pwgo,1870
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_surplus_tax_rebate.yaml,sha256=UWTMmN9xUFwXuVmhnkORd3TmxyaJuBM3PHjG8apf9Wg,703
@@ -4179,6 +4179,7 @@ policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/deductions/standa
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/deductions/standard/ga_standard_deduction.yaml,sha256=5Jb-nIuJWS1u4gmU81hZmcv8X6Gp7nosQeGMGwhNb2s,1366
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml,sha256=-x2iNcv5nSYpVtJMgPO9NsdLdCSnxEvP7PTPdC3DH54,1222
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/ga_exclusion_countable_earned_income.yaml,sha256=6HCUS6MpOVeYhCwGAlsT_vQUejThniiTOvhDPIODlPA,338
+policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.yaml,sha256=LHVFFvWJeTvi6PMvMnZS64mQ1j42A1uldWeREmTwjCk,406
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_eligible_person_younger_cap.yaml,sha256=NlaF5CoPt_HR-dTn26ZhHspZsRRNTcTddcbzB_LgEkE,1728
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_person.yaml,sha256=35xsUwoo1MZ-slSAojSG8vqk1Ye8QkGb-SmrOhS8vjs,970
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/subtractions/retirement/military/ga_military_retirement_exclusion_eligible_person.yaml,sha256=7AX5hn68ixHYDpum4mNtQvU16jn1R3M1LNjgM_lFfNo,1018
@@ -6741,7 +6742,7 @@ policyengine_us/variables/gov/states/ga/tax/income/deductions/ga_standard_deduct
 policyengine_us/variables/gov/states/ga/tax/income/exemptions/ga_exemptions.py,sha256=ybY-txhuICI3vtbBgvOyVkvDzuMrUIKH1AAEHLPkFNI,1392
 policyengine_us/variables/gov/states/ga/tax/income/subtractions/ga_investment_in_529_plan_deduction.py,sha256=HZQNPQ01uskfgURjxRwHwgbaK0Qqj4Y0N_Ub_QyrQfk,662
 policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion.py,sha256=FrjyDlAwygmtjTNvfVYDhRP_bAUa69qNOGp_EeGzum4,984
-policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py,sha256=QhEfYTdRJgst-Cnbo-4bG8CgPqvQdv3TbLwx_nLARNU,1270
+policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_countable_earned_income.py,sha256=XjuFXcwG2DgnyfeWmnjfYDc5zVcpfqjGSVrghiN9Ir4,1110
 policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_eligible_person.py,sha256=fEYvXldnjCca1pAIgeaAWkkdyXU3N0iZjJIEca6pLEo,1483
 policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_exclusion_person.py,sha256=ewy5uvWsdVTqiTrOIVd6sixeArfNnqYLnHuxPNlN1n4,1517
 policyengine_us/variables/gov/states/ga/tax/income/subtractions/retirement/ga_retirement_income_exclusion_retirement_income.py,sha256=AtzGcepwEgfIqYAjF1qL-EF_6lumTU0QPMGAS2fSQ64,1067
@@ -8839,8 +8840,8 @@ policyengine_us/variables/input/farm_income.py,sha256=BEKxYmHNNnWJAAvULl5qZJigy5
 policyengine_us/variables/input/geography.py,sha256=Ux0ueAf0rhZaflyEqz81UuXP3xKCKBDvoO3CrKhiQEc,5421
 policyengine_us/variables/input/self_employment_income.py,sha256=PwsGz8R4lRikKWUYOhsC0qosNNLXq4f5SQmfw4S3mk8,511
 policyengine_us/variables/input/self_employment_income_before_lsr.py,sha256=E8fcX9Nlyqz8dziHhQv_euutdmoIwFMMWePUwbbwv_w,379
-policyengine_us-1.424.2.dist-info/METADATA,sha256=yu5b8tKpVGkawo_yMwZNJJQWugaxeYGKBwfSWGTSI6k,1649
-policyengine_us-1.424.2.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.424.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.424.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.424.2.dist-info/RECORD,,
+policyengine_us-1.424.3.dist-info/METADATA,sha256=Xdc-GA_qLWDqo_DN0mPwVI7qEtvv5yQTL_p5am3QO7E,1649
+policyengine_us-1.424.3.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.424.3.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.424.3.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.424.3.dist-info/RECORD,,