policyengine-us 1.424.6__py3-none-any.whl → 1.503.1__py3-none-any.whl

policyengine_us/parameters/gov/states/mn/tax/income/subtractions/sources.yaml

@@ -1,10 +1,18 @@
 description: Minnesota subtracts these variables from federal adjusted gross income when computing its taxable income.
 values:
+  # Military pay subtraction available since 2005
+  # Military pension subtraction available since 2016
+  # 529 contribution subtraction available since 2017
+  # Public pension subtraction available since 2023
   2021-01-01:
     - mn_charity_subtraction
     - mn_social_security_subtraction
     - us_govt_interest
     - mn_elderly_disabled_subtraction
+    - mn_k12_education_subtraction
+    - mn_military_pension_subtraction
+    - mn_active_duty_military_pay_subtraction
+    - mn_529_contribution_subtraction
 
   2023-01-01:
     - mn_charity_subtraction
@@ -12,6 +20,10 @@ values:
     - us_govt_interest
     - mn_elderly_disabled_subtraction
     - mn_public_pension_subtraction
+    - mn_k12_education_subtraction
+    - mn_military_pension_subtraction
+    - mn_active_duty_military_pay_subtraction
+    - mn_529_contribution_subtraction
 
 
 metadata:
@@ -29,3 +41,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2024-04/m1m-23_0.pdf
   - title: 2024 Minnesota Schedule M1M, Income Additions and Subtractions
     href: https://www.revenue.state.mn.us/sites/default/files/2024-12/m1m-24.pdf
+  - title: 2025 Minnesota Schedule M1M, Income Additions and Subtractions
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/m1m-25.pdf#page=1

policyengine_us/parameters/gov/states/mo/dss/tanf/child_care_deduction/amount.yaml

@@ -0,0 +1,27 @@
+description: Missouri deducts up to this amount of child care expenses per child from countable income under the Temporary Assistance for Needy Families program, depending on child age.
+
+metadata:
+  period: month
+  label: Missouri TANF child care deduction per child
+  type: single_amount
+  threshold_unit: year
+  amount_unit: currency-USD
+  reference:
+    - title: 13 CSR 40-2.120(6)(A)5
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120
+    - title: Missouri DSS Manual 0210.015.30
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/
+
+brackets:
+  - threshold:
+      1991-01-01: 0
+    amount:
+      1991-01-01: 200
+  - threshold:
+      1991-01-01: 2
+    amount:
+      1991-01-01: 175
+  - threshold:
+      1991-01-01: 18
+    amount:
+      1991-01-01: 0

policyengine_us/parameters/gov/states/mo/dss/tanf/earned_income_disregard/amount.yaml

@@ -0,0 +1,14 @@
+description: Missouri deducts this amount as the standard work exemption from gross earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 90
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Missouri TANF standard work exemption
+  reference:
+    - title: 13 CSR 40-2.120(6)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120
+    - title: Missouri DSS Manual 0210.015.30
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/

policyengine_us/parameters/gov/states/mo/dss/tanf/earned_income_disregard/thirty_only/amount.yaml

@@ -0,0 +1,14 @@
+description: Missouri deducts this amount as the thirty-dollar-only earned income disregard under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 30
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Missouri TANF thirty-dollar disregard
+  reference:
+    - title: 13 CSR 40-2.120(6)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120
+    - title: Missouri DSS Manual 0210.015.30
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/

policyengine_us/parameters/gov/states/mo/dss/tanf/earned_income_disregard/thirty_plus_one_third/flat_amount.yaml

@@ -0,0 +1,14 @@
+description: Missouri deducts this flat amount as part of the earned income disregard under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 30
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Missouri TANF thirty dollar disregard
+  reference:
+    - title: 13 CSR 40-2.120(6)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120
+    - title: Missouri DSS Manual 0210.015.30
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/

policyengine_us/parameters/gov/states/mo/dss/tanf/earned_income_disregard/thirty_plus_one_third/percentage.yaml

@@ -0,0 +1,14 @@
+description: Missouri excludes this share of remaining earned income as the one-third portion of the earned income disregard under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 0.33
+
+metadata:
+  unit: /1
+  period: month
+  label: Missouri TANF one-third disregard percentage
+  reference:
+    - title: 13 CSR 40-2.120(6)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120
+    - title: Missouri DSS Manual 0210.015.30
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/

policyengine_us/parameters/gov/states/mo/dss/tanf/earned_income_disregard/two_thirds_disregard/percentage.yaml

@@ -0,0 +1,14 @@
+description: Missouri excludes this share of gross earned income as the two-thirds disregard under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 0.67
+
+metadata:
+  unit: /1
+  period: month
+  label: Missouri TANF two-thirds disregard percentage
+  reference:
+    - title: 13 CSR 40-2.310(9)(D)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310
+    - title: Missouri DSS Manual 0210.015.30
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-015-30/

policyengine_us/parameters/gov/states/mo/dss/tanf/income_limit/max_table_size.yaml

@@ -0,0 +1,12 @@
+description: Missouri caps income limit calculations at this household size under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 8
+
+metadata:
+  unit: person
+  period: year
+  label: Missouri TANF income limit maximum table size
+  reference:
+    - title: 13 CSR 40-2.120(3)(A)1
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120

policyengine_us/parameters/gov/states/mo/dss/tanf/income_limit/rate.yaml

@@ -0,0 +1,14 @@
+description: Missouri uses this multiplier of the standard of need for the gross income test under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 1.85
+
+metadata:
+  unit: /1
+  period: month
+  label: Missouri TANF gross income test multiplier
+  reference:
+    - title: 13 CSR 40-2.310(10)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310
+    - title: Missouri DSS Manual 0210.010.05
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-05-185/

policyengine_us/parameters/gov/states/mo/dss/tanf/maximum_benefit/percentage.yaml

@@ -0,0 +1,14 @@
+description: Missouri uses this percentage of the standard of need for maximum benefit calculation under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 0.34526
+
+metadata:
+  unit: /1
+  period: month
+  label: Missouri TANF percentage of need
+  reference:
+    - title: 13 CSR 40-2.310(12)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310
+    - title: Missouri DSS Manual 0210.010.15
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-15/

policyengine_us/parameters/gov/states/mo/dss/tanf/minimum_payment.yaml

@@ -0,0 +1,12 @@
+description: Missouri does not issue TANF payments below this amount.
+
+values:
+  2024-01-01: 10
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Missouri TANF minimum payment
+  reference:
+    - title: Missouri DSS Manual 0210.010.15 - Payment Determination
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-15/

policyengine_us/parameters/gov/states/mo/dss/tanf/resource_limit/amount.yaml

@@ -0,0 +1,14 @@
+description: Missouri limits countable resources to this amount at initial application under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 1_000
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Missouri TANF resource limit at application
+  reference:
+    - title: 13 CSR 40-2.310(3)
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-310
+    - title: Missouri DSS Manual 0200.000.00
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0200-000-00/

policyengine_us/parameters/gov/states/mo/dss/tanf/standard_of_need/additional_person_increment.yaml

@@ -0,0 +1,12 @@
+description: Missouri adds this amount to the standard of need for each additional person under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 116
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Missouri TANF standard of need increment
+  reference:
+    - title: 13 CSR 40-2.120(3)(A)1
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120

policyengine_us/parameters/gov/states/mo/dss/tanf/standard_of_need/amount.yaml

@@ -0,0 +1,38 @@
+description: Missouri provides this amount as the standard of need under the Temporary Assistance for Needy Families program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  breakdown:
+    - range(1, 20)
+  label: Missouri TANF standard of need
+  reference:
+    - title: 13 CSR 40-2.120(3)(A)1
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120
+    - title: Missouri DSS Manual 0210.010.05
+      href: https://dssmanuals.mo.gov/temporary-assistance-case-management/0210-010-05-185/
+
+1:
+  1991-01-01: 393
+2:
+  1991-01-01: 678
+3:
+  1991-01-01: 846
+4:
+  1991-01-01: 990
+5:
+  1991-01-01: 1_123
+6:
+  1991-01-01: 1_247
+7:
+  1991-01-01: 1_372
+8:
+  1991-01-01: 1_489
+9:
+  1991-01-01: 1_606
+10:
+  1991-01-01: 1_722
+11:
+  1991-01-01: 1_839
+12:
+  1991-01-01: 1_956

policyengine_us/parameters/gov/states/mo/dss/tanf/standard_of_need/base_table_max_size.yaml

@@ -0,0 +1,12 @@
+description: Missouri defines standard of need amounts up to this household size under the Temporary Assistance for Needy Families program.
+
+values:
+  1991-01-01: 12
+
+metadata:
+  unit: person
+  period: year
+  label: Missouri TANF standard of need base table size
+  reference:
+    - title: 13 CSR 40-2.120(3)(A)1
+      href: https://www.law.cornell.edu/regulations/missouri/13-CSR-40-2-120

policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml

@@ -8,8 +8,11 @@ values:
   2022-01-01: 111
   2023-01-01: 1_207
   2024-01-01: 1_273
+  2025-01-01: 1_313
 metadata:
   reference:
+    - title: Missouri Department of Revenue 2025 Individual Income Tax Year Changes (This reference should be updated once the 2025 tax form comes out)
+      href: https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/
     - title: Missouri Legal Code | 143.021.  Tax determined by rates in section 143.011 — no tax on taxable income, when.
       href: https://rezvisor.mo.gov/main/OneSection.aspx?section=143.021
     - title: 2024 MO-1040 Book - Individual Income Tax Long Form

policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml

@@ -17,6 +17,7 @@ brackets:
         2022-01-01: 1_121
         2023-01-01: 1_207
         2024-01-01: 1_273
+        2025-01-01: 1_313
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -29,6 +30,7 @@ brackets:
         2022-01-01: 2_242
         2023-01-01: 2_414
         2024-01-01: 2_546
+        2025-01-01: 2_626
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -41,6 +43,7 @@ brackets:
         2022-01-01: 3_363
         2023-01-01: 3_621
         2024-01-01: 3_819
+        2025-01-01: 3_939
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -53,6 +56,7 @@ brackets:
         2022-01-01: 4_484
         2023-01-01: 4_828
         2024-01-01: 5_092
+        2025-01-01: 5_252
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -65,6 +69,7 @@ brackets:
         2022-01-01: 5_605
         2023-01-01: 6_035
         2024-01-01: 6_365
+        2025-01-01: 6_565
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -77,6 +82,7 @@ brackets:
         2022-01-01: 6_726
         2023-01-01: 7_242
         2024-01-01: 7_638
+        2025-01-01: 7_878
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -89,6 +95,7 @@ brackets:
         2022-01-01: 7_847
         2023-01-01: 8_449
         2024-01-01: 8_911
+        2025-01-01: 9_191
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -114,10 +121,10 @@ brackets:
       # withholding formula. Statutes allow further reductions to 0.046 in 2026
       # and 0.045 in 2027, but we assume revenue conditions are not met until confirmed.
       2025-01-01: 0.047
-      # We model rates through 2025 based on 143.011: initial 4.95% rate in 2023 
-      # (subsection 2(1)), 0.15% reduction to 4.8% in 2024 (subsection 3(1)), and first 
-      # 0.1% reduction to 4.7% in 2025 (subsection 4(1)). We do not model potential 
-      # further 0.1% reductions allowed in subsection 4 until revenue conditions are 
+      # We model rates through 2025 based on 143.011: initial 4.95% rate in 2023
+      # (subsection 2(1)), 0.15% reduction to 4.8% in 2024 (subsection 3(1)), and first
+      # 0.1% reduction to 4.7% in 2025 (subsection 4(1)). We do not model potential
+      # further 0.1% reductions allowed in subsection 4 until revenue conditions are
       # confirmed met.
 
 metadata:
@@ -136,6 +143,8 @@ metadata:
       href: https://revisor.mo.gov/main/OneSection.aspx?section=143.011&bid=51511&hl=
     - title: 2025 Missouri Withholding Tax Formula
       href: https://dor.mo.gov/forms/Withholding%20Table%20-%20Weekly_2025.pdf#page=2
+    - title: Missouri Department of Revenue 2025 Individual Income Tax Year Changes (This reference should be updated once the 2025 tax form comes out)
+      href: https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/
 
   label: Missouri resident individual tax rates
   type: marginal_rate

policyengine_us/parameters/gov/states/mo/tax/income/subtractions/agi_subtractions.yaml

@@ -0,0 +1,18 @@
+description: Missouri subtracts these sources from federal adjusted gross income to determine state adjusted gross income.
+values:
+  2008-01-01:
+    - mo_qualified_health_insurance_premiums
+  2025-01-01:
+    - mo_qualified_health_insurance_premiums
+    - mo_capital_gains_subtraction_person
+
+
+metadata:
+  unit: list
+  period: year
+  label: Missouri adjusted gross income subtractions
+  reference:
+    - title: Revisor of Missouri, Title X Taxation and Revenue, Chapter 143, 143.121, Missouri adjusted gross income (8/28/2007)
+      href: https://www.revisor.mo.gov/main/OneSection.aspx?bid=50493&section=143.121
+    - title: Revisor of Missouri, Title X Taxation and Revenue, Chapter 143, 143.121, Missouri adjusted gross income (8/28/2025)
+      href: https://www.revisor.mo.gov/main/OneSection.aspx?section=143.121&bid=57543

policyengine_us/parameters/gov/states/mo/tax/income/subtractions/net_capital_gain/rate.yaml

@@ -0,0 +1,14 @@
+description: Missouri deducts this fraction of net capital gains from taxable income.
+values:
+  0000-01-01: 0.00
+  2025-01-01: 1
+
+metadata:
+  unit: /1
+  period: year
+  label: Missouri net capital gain deduction rate
+  reference:
+  - title: Missouri House of Representatives HB 594 (2025)
+    href: https://www.senate.mo.gov/25info/bts_web/bill.aspx?SessionType=R&BillID=4957943
+  - title: MO Dept of Revenue, Capital Gains Subtraction FAQs
+    href: https://dor.mo.gov/faq/taxation/individual/capital-gains-subtraction.html

policyengine_us/parameters/gov/states/ms/dhs/tanf/income/gross_income_limit_rate.yaml

@@ -0,0 +1,14 @@
+description: Mississippi limits gross income to this share of the need standard under the Temporary Assistance for Needy Families program.
+
+values:
+  2018-07-01: 1.85
+
+metadata:
+  unit: /1
+  period: month
+  label: Mississippi TANF gross income limit rate
+  reference:
+    - title: Miss. Code. tit. 18, pt. 19 - TANF State Plan (185% of Need Standard)
+      href: https://www.law.cornell.edu/regulations/mississippi/Miss-Code-tit-18-pt-19
+    - title: MDHS TANF Eligibility Flyer (2018) - Shows 185% Requirements
+      href: https://www.mdhs.ms.gov/wp-content/uploads/2018/02/MDHS_TANF-Eligibility-Flyer.pdf

policyengine_us/parameters/gov/states/ms/dhs/tanf/need_standard/amount.yaml

@@ -0,0 +1,46 @@
+description: Mississippi sets this amount as the need standard under the Temporary Assistance for Needy Families program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  breakdown:
+    - range(1, 11)
+  label: Mississippi TANF need standard amount
+  reference:
+    - title: MDHS TANF Eligibility Flyer (2018) - 100% Requirements Table
+      href: https://www.mdhs.ms.gov/wp-content/uploads/2018/02/MDHS_TANF-Eligibility-Flyer.pdf
+    - title: Mississippi Department of Human Services - Applying for TANF (Gross Income Limits, values derived by dividing by 1.85)
+      href: https://www.mdhs.ms.gov/help/tanf/applying-for-tanf/
+# 2018 values from MDHS Eligibility Flyer (100% Requirements = Need Standard)
+# 2025 values derived from current MDHS website gross income limits / 1.85
+
+1:
+  2018-07-01: 218
+  2025-07-01: 339
+2:
+  2018-07-01: 293
+  2025-07-01: 460
+3:
+  2018-07-01: 368
+  2025-07-01: 581
+4:
+  2018-07-01: 443
+  2025-07-01: 702
+5:
+  2018-07-01: 518
+  2025-07-01: 823
+6:
+  2018-07-01: 593
+  2025-07-01: 944
+7:
+  2018-07-01: 668
+  2025-07-01: 1_065
+8:
+  2018-07-01: 743
+  2025-07-01: 1_186
+9:
+  2018-07-01: 818
+  2025-07-01: 1_307
+10:
+  2018-07-01: 893
+  2025-07-01: 1_428

policyengine_us/parameters/gov/states/ms/dhs/tanf/need_standard/max_table_size.yaml

@@ -0,0 +1,14 @@
+description: Mississippi caps need standard calculations at this household size under the Temporary Assistance for Needy Families program.
+
+values:
+  2018-07-01: 10
+
+metadata:
+  unit: person
+  period: year
+  label: Mississippi TANF need standard maximum table size
+  reference:
+    - title: MDHS TANF Eligibility Flyer (2018) - Income Requirements Table (shows sizes 1-10)
+      href: https://www.mdhs.ms.gov/wp-content/uploads/2018/02/MDHS_TANF-Eligibility-Flyer.pdf
+    - title: Mississippi Department of Human Services - Applying for TANF (Income Limits Table shows sizes 1-10)
+      href: https://www.mdhs.ms.gov/help/tanf/applying-for-tanf/

policyengine_us/parameters/gov/states/ms/dhs/tanf/payment_standard/additional_person.yaml

@@ -0,0 +1,14 @@
+description: Mississippi provides this amount for each additional person beyond the second under the Temporary Assistance for Needy Families program.
+
+values:
+  2018-07-01: 24
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Mississippi TANF payment standard additional person
+  reference:
+    - title: MDHS TANF Eligibility Flyer (2018) - Maximum TANF Grant Table
+      href: https://www.mdhs.ms.gov/wp-content/uploads/2018/02/MDHS_TANF-Eligibility-Flyer.pdf
+    - title: Miss. Code. tit. 18, pt. 19 - TANF State Plan (Payment Standards)
+      href: https://www.law.cornell.edu/regulations/mississippi/Miss-Code-tit-18-pt-19

policyengine_us/parameters/gov/states/ms/dhs/tanf/payment_standard/first_person.yaml

@@ -0,0 +1,17 @@
+description: Mississippi provides this amount for the first person under the Temporary Assistance for Needy Families program.
+
+values:
+  2018-07-01: 110
+  2021-05-01: 200
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Mississippi TANF payment standard first person
+  reference:
+    - title: MDHS TANF Eligibility Flyer (2018) - Maximum TANF Grant Table
+      href: https://www.mdhs.ms.gov/wp-content/uploads/2018/02/MDHS_TANF-Eligibility-Flyer.pdf
+    - title: SB 2759 (2021) - TANF Benefit Increase (first person from $110 to $200)
+      href: https://billstatus.ls.state.ms.us/documents/2021/html/SB/2700-2799/SB2759SG.htm
+    - title: Miss. Code. tit. 18, pt. 19 - TANF State Plan (Payment Standards)
+      href: https://www.law.cornell.edu/regulations/mississippi/Miss-Code-tit-18-pt-19

policyengine_us/parameters/gov/states/ms/dhs/tanf/payment_standard/second_person.yaml

@@ -0,0 +1,14 @@
+description: Mississippi provides this amount for the second person under the Temporary Assistance for Needy Families program.
+
+values:
+  2018-07-01: 36
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Mississippi TANF payment standard second person
+  reference:
+    - title: MDHS TANF Eligibility Flyer (2018) - Maximum TANF Grant Table
+      href: https://www.mdhs.ms.gov/wp-content/uploads/2018/02/MDHS_TANF-Eligibility-Flyer.pdf
+    - title: Miss. Code. tit. 18, pt. 19 - TANF State Plan (Payment Standards)
+      href: https://www.law.cornell.edu/regulations/mississippi/Miss-Code-tit-18-pt-19

policyengine_us/parameters/gov/states/ms/dhs/tanf/resources/limit.yaml

@@ -0,0 +1,14 @@
+description: Mississippi limits resources to this amount under the Temporary Assistance for Needy Families program.
+
+values:
+  2018-07-01: 2_000
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Mississippi TANF resource limit
+  reference:
+    - title: Miss. Code. tit. 18, pt. 19 - TANF State Plan
+      href: https://www.law.cornell.edu/regulations/mississippi/Miss-Code-tit-18-pt-19
+    - title: Mississippi Department of Human Services - TANF
+      href: https://www.mdhs.ms.gov/help/tanf/

policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml

@@ -0,0 +1,13 @@
+description: Share of tax unit itemized deductions allocated to each spouse when married filing separately on the same form. This is not a policy parameter but a mathematical representation of "divided equally".
+values:
+  # 0.5 means each spouse gets 50% of joint deductions
+  2021-01-01: 0.5
+metadata:
+  label: Montana itemized deductions spouse allocation rate
+  period: year
+  unit: /1
+  reference:
+    - title: Montana Administrative Rule 42.15.524 - Itemized Deductions of Married Taxpayers
+      href: https://rules.mt.gov/gateway/ruleno.asp?RN=42.15.524
+    - title: Montana Form 2 Instructions
+      href: https://revenue.mt.gov/publications/montana-form-2-individual-income-tax-return-forms-and-instructions-includes-form-2ec

policyengine_us/parameters/gov/states/ne/dhhs/adc/benefit/payment_standard_rate.yaml

@@ -0,0 +1,12 @@
+description: Nebraska provides this share of the standard of need as the payment standard under the Aid to Dependent Children program.
+
+values:
+  2015-07-01: 0.55
+
+metadata:
+  unit: /1
+  period: month
+  label: Nebraska ADC payment standard rate
+  reference:
+    - title: Neb. Rev. Stat. 43-512(3)
+      href: https://nebraskalegislature.gov/laws/statutes.php?statute=43-512

policyengine_us/parameters/gov/states/ne/dhhs/adc/benefit/standard_of_need/additional_person.yaml

@@ -0,0 +1,17 @@
+description: Nebraska adds this amount to the standard of need for each person beyond unit size 10 under the Aid to Dependent Children program.
+
+values:
+  2021-07-01: 140
+  2025-07-01: 170
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Nebraska ADC standard of need additional person increment
+  reference:
+    - title: Neb. Rev. Stat. 43-513(1)
+      href: https://nebraskalegislature.gov/laws/statutes.php?statute=43-513
+    - title: 468-000-209 (2021)
+      href: https://dhhs.ne.gov/Documents/468-000-209.pdf
+    - title: Title 468 NAC Chapter 3 (2025)
+      href: https://dhhs.ne.gov/Guidance%20Docs/Title%20468%20-%20Aid%20to%20Dependent%20Children.pdf#page=9

policyengine_us/parameters/gov/states/ne/dhhs/adc/benefit/standard_of_need/amount.yaml

@@ -0,0 +1,46 @@
+description: Nebraska sets this amount as the standard of need under the Aid to Dependent Children program.
+
+metadata:
+  unit: currency-USD
+  period: month
+  breakdown:
+    - range(1, 11)
+  label: Nebraska ADC standard of need
+  reference:
+    - title: Neb. Rev. Stat. 43-513(1)
+      href: https://nebraskalegislature.gov/laws/statutes.php?statute=43-513
+    - title: 468-000-209 (2021)
+      href: https://dhhs.ne.gov/Documents/468-000-209.pdf
+    - title: Title 468 NAC Chapter 3 (2025)
+      href: https://dhhs.ne.gov/Guidance%20Docs/Title%20468%20-%20Aid%20to%20Dependent%20Children.pdf#page=9
+
+1:
+  2021-07-01: 601
+  2025-07-01: 727
+2:
+  2021-07-01: 741
+  2025-07-01: 897
+3:
+  2021-07-01: 881
+  2025-07-01: 1_067
+4:
+  2021-07-01: 1_021
+  2025-07-01: 1_237
+5:
+  2021-07-01: 1_161
+  2025-07-01: 1_407
+6:
+  2021-07-01: 1_301
+  2025-07-01: 1_577
+7:
+  2021-07-01: 1_441
+  2025-07-01: 1_747
+8:
+  2021-07-01: 1_581
+  2025-07-01: 1_917
+9:
+  2021-07-01: 1_721
+  2025-07-01: 2_087
+10:
+  2021-07-01: 1_861
+  2025-07-01: 2_257

policyengine_us/parameters/gov/states/ne/dhhs/adc/income/earned_income_disregard/initial.yaml

@@ -0,0 +1,12 @@
+description: Nebraska excludes this share of earnings from countable income for initial applicants under the Aid to Dependent Children program.
+
+values:
+  2021-07-01: 0.2
+
+metadata:
+  unit: /1
+  period: month
+  label: Nebraska ADC initial earned income disregard rate
+  reference:
+    - title: Neb. Rev. Stat. 68-1726(3)(a)(i)
+      href: https://nebraskalegislature.gov/laws/statutes.php?statute=68-1726