policyengine-us 1.424.2__py3-none-any.whl → 1.424.4__py3-none-any.whl

policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml

@@ -2,7 +2,6 @@ description: New Mexico includes these income sources in its modified gross inco
 values:
   2021-01-01:
     - tax_unit_social_security
-    - tax_unit_unemployment_compensation
     - capital_gains
     - tanf
     - ssi

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/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml

@@ -113,3 +113,63 @@
         state_fips: 35
   output:
     nm_taxable_income: 152_000
+
+- name: 0-NM.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
+        deductible_mortgage_interest: 3152.0007
+        unemployment_compensation: 8415.0
+        qualified_dividend_income: 411.184175
+        taxable_interest_income: 4728.001
+        is_tax_unit_head: true
+      person2:
+        age: 70
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        qualified_dividend_income: 411.184175
+        taxable_interest_income: 4728.001
+        is_tax_unit_spouse: true
+      person3:
+        age: 9
+        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, person3]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_fips: 35
+  output:
+    nm_income_tax: -912.0

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-1.424.4.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.424.2
+Version: 1.424.4
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.424.2.dist-info → policyengine_us-1.424.4.dist-info}/RECORD

@@ -2508,7 +2508,7 @@ policyengine_us/parameters/gov/states/nj/tax/income/main/separate.yaml,sha256=fc
 policyengine_us/parameters/gov/states/nj/tax/income/main/single.yaml,sha256=4vpI1SdgojPguw4fXnkWSKSakobLifMIaVMo9goZTsw,3129
 policyengine_us/parameters/gov/states/nj/tax/income/main/surviving_spouse.yaml,sha256=s3UAJTbLGeb7AwT_peUkDtOZbFO66FRrcxTD_KZyuM0,3523
 policyengine_us/parameters/gov/states/nm/README.md,sha256=uTU0-AMHZ4JE82_Y7JBht0bjWxW3BfTE6Xh_k_3h-e0,13
-policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml,sha256=RE-eQvKPvUSjGAFnIR1EVoIGb2ID3MKXCQNAkaccIrU,1024
+policyengine_us/parameters/gov/states/nm/tax/income/modified_gross_income.yaml,sha256=DkqC1LABEbb-2YyA3nCVKvbJb3AnOsGcT7SGILItHvg,983
 policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml,sha256=G244LZO6M812Y0zvC0aAs1rkEJlm69QNTwhhA89QS4w,2022
 policyengine_us/parameters/gov/states/nm/tax/income/credits/refundable.yaml,sha256=tTQ-N9HWy-yO5rfkAvEz2Mm-1rVWRI7Q-DgTTKrOlU4,704
 policyengine_us/parameters/gov/states/nm/tax/income/credits/cdcc/README.md,sha256=VAZGt1sAu_LCgaRpLFoUMOUaIBkjA5GGPgZ-9TEq0gs,34
@@ -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
@@ -4907,7 +4908,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_inco
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml,sha256=WHNOldKESVUnj9fJi6aJ5_zNKz-oUuyhxHkKMs4dG5o,3020
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income.yaml,sha256=PPTJnuVyDScbFiZha_P5MSRQ4lH05lCYVL32uA1KmZw,507
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income_before_property_tax_deduction.yaml,sha256=_jTVDGYXHiYkqw_ASGrP7rrB8htm9hVM_d7HOEo0gb0,519
-policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml,sha256=nmRIBz5dSEZdiCsamXdX1Z1Ei4uRJ1ZQ2lge2O95gs0,3533
+policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml,sha256=6Mt2Z3PMAGawpQ9S5oAsmWyj6hBgJaHSUC04Bfkc33U,5084
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_non_refundable_credits.yaml,sha256=W71TLxtrLrLxo025NP8lAWSGvAT5dgmpCMFjGfYUZ1w,1324
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_income_tax_before_refundable_credits.yaml,sha256=niD-6BSDTzLSV2ixmE51jDSCEzyJfAMZNQwArIHQZHI,425
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/nm_taxable_income.yaml,sha256=oXh84TKSMBVcWcSnSAz_mC3UUw89Q5KOpYdkdUI_51k,780
@@ -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-1.424.4.dist-info/METADATA,sha256=Nkcg3uqBV0USeod9qJOakqIHe-6HT7zn0nIhUWDy1xc,1649
+policyengine_us-1.424.4.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.424.4.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.424.4.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.424.4.dist-info/RECORD,,