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

policyengine_us/parameters/gov/bls/cpi/c_cpi_u.yaml

@@ -289,12 +289,29 @@ values:
   2023-10-01: 171.595
   2023-11-01: 171.219
   2023-12-01: 171.015
-  2024-01-01: 171.910
-  # CBO projections.
-  # Since CBO projects the relevant tax parameter,
-  # which is the average over the 12mo ending August,
-  # we place that in February of each year.
-  2025-02-01: 176.7 # 2026 value.
+  2024-01-01: 171.649
+  2024-02-01: 172.700
+  2024-03-01: 173.796
+  2024-04-01: 174.424
+  2024-05-01: 174.685
+  2024-06-01: 174.721
+  2024-07-01: 174.792
+  2024-08-01: 174.848
+  2024-09-01: 175.099
+  2024-10-01: 175.282
+  2024-11-01: 175.129
+  2024-12-01: 175.144
+  2025-01-01: 176.268
+  2025-02-01: 177.032
+  2025-03-01: 177.415
+  2025-04-01: 177.959
+  2025-05-01: 178.318
+  2025-06-01: 178.909
+  2025-07-01: 179.154
+  2025-08-01: 179.656
+  # CBO projections from CBO Jan 2025 forecast for future periods.
+  # CBO projects the average C-CPI-U over the 12mo ending August,
+  # which determines tax parameters for the following year.
   2026-02-01: 180.5 # 2027 value.
   2027-02-01: 184.1 # 2028 value.
   2028-02-01: 187.8 # 2029 value.

policyengine_us/parameters/gov/bls/cpi/cpi_u.yaml

@@ -1332,24 +1332,27 @@ values:
   2023-10-01: 307.671
   2023-11-01: 307.051
   2023-12-01: 306.746
-  2024-01-01: 308.417
-  2024-02-01: 310.326
-  2024-03-01: 312.332
-  2024-04-01: 313.548
-  2024-05-01: 314.069
-  2024-06-01: 314.175
-  2024-07-01: 314.54
-  2024-08-01: 314.796
-  2024-09-01: 315.301
-  2024-10-01: 315.664
-  2024-11-01: 315.493
-  2024-12-01: 315.605
-
-  # CBO projections.
-  # Since CBO projects the relevant tax parameter,
-  # which is the average over the 12mo ending August,
-  # we place that in February of each year.
-  2025-02-01: 318.2 # 2026 value.
+  2024-01-01: 309.794
+  2024-02-01: 311.022
+  2024-03-01: 312.107
+  2024-04-01: 313.016
+  2024-05-01: 313.140
+  2024-06-01: 313.131
+  2024-07-01: 313.566
+  2024-08-01: 314.131
+  2024-09-01: 314.851
+  2024-10-01: 315.564
+  2024-11-01: 316.449
+  2024-12-01: 317.603
+  2025-01-01: 319.086
+  2025-02-01: 319.775
+  2025-03-01: 319.615
+  2025-04-01: 320.321
+  2025-05-01: 320.580
+  2025-06-01: 321.500
+  2025-07-01: 322.132
+  2025-08-01: 323.364
+  # CBO projections from CBO Jan 2025 forecast for future periods.
   2026-02-01: 325.9 # 2027 value.
   2027-02-01: 333.5 # 2028 value.
   2028-02-01: 341.1 # 2029 value.

policyengine_us/parameters/gov/bls/cpi/cpi_w.yaml

@@ -1332,28 +1332,31 @@ values:
   2023-10-01: 302.071
   2023-11-01: 301.224
   2023-12-01: 300.728
-  2024-01-01: 302.201
-  2024-02-01: 304.284
-  2024-03-01: 306.502
-  2024-04-01: 307.811
-  2024-05-01: 308.163
-  2024-06-01: 308.054
-  2024-07-01: 308.501
-  2024-08-01: 308.640
-  2024-09-01: 309.046
-  2024-10-01: 309.358
-  2024-11-01: 308.998
-  2024-12-01: 309.067
-  # CBO projections based on quarterly % change to CPI-U.
-  # Anchored to CPI-U 2024Q1 average of 310.989.
-  # In 2024Q1, CPI-W averaged to (304.284 + 306.502 + 307.811) / 3 = 306.199.
-  # So assign second month of each quarter with the CBO quarterly value * 306.199 / 310.989 = 0.985.
-  # Uprating parameters don't support arithmetic so pass values.
-  2025-02-01: 311.407 # 2025Q1: 317.9 * 309.141 / 315.587
-  2025-05-01: 312.974 # 2025Q2: 319.5 * 309.141 / 315.587
-  2025-08-01: 314.933 # 2025Q3: 321.5 * 309.141 / 315.587
-  2025-11-01: 316.990 # 2025Q4: 323.6 * 309.141 / 315.587
-  2026-02-01: 318.949 # 2026Q1: 325.6 * 309.141 / 315.587
+  2024-01-01: 303.733
+  2024-02-01: 305.121
+  2024-03-01: 306.349
+  2024-04-01: 307.211
+  2024-05-01: 307.233
+  2024-06-01: 307.010
+  2024-07-01: 307.410
+  2024-08-01: 307.843
+  2024-09-01: 308.539
+  2024-10-01: 309.161
+  2024-11-01: 309.945
+  2024-12-01: 311.162
+  2025-01-01: 312.776
+  2025-02-01: 313.323
+  2025-03-01: 313.175
+  2025-04-01: 313.729
+  2025-05-01: 313.961
+  2025-06-01: 314.858
+  2025-07-01: 315.279
+  2025-08-01: 316.530
+  # CBO projections from CBO Jan 2025 forecast for future periods.
+  # Since CBO projects the relevant tax parameter,
+  # which is the average over the 12mo ending August,
+  # we place that in February of each year.
+  2026-02-01: 318.949 # 2026Q1 from CBO Jan 2025 forecast.
   2026-05-01: 320.811 # 2026Q2: 327.5 * 309.141 / 315.587
   2026-08-01: 322.672 # 2026Q3: 329.4 * 309.141 / 315.587
   2026-11-01: 324.533 # 2026Q4: 331.3 * 309.141 / 315.587

policyengine_us/parameters/gov/contrib/aca/ptc_700_fpl_cliff/brackets.yaml

@@ -0,0 +1,52 @@
+# ACA PTC contribution brackets with amended rate schedule extended to 700% FPL.
+# Rate schedule:
+# - 200-250% FPL: 2% to 4%
+# - 250-300% FPL: 4% to 6%
+# - 300-400% FPL: 6% to 8.5%
+# - 400-600% FPL: 8.5% (flat)
+# - 600-700% FPL: 8.5% to 9.25%
+
+description: ACA PTC contribution percentages by household income (700% FPL cliff with amended rates).
+
+metadata:
+  type: single_amount
+  threshold_unit: /1
+  rate_unit: /1
+  label: ACA PTC contribution rate brackets (700% FPL cliff)
+  reference:
+    - title: 26 U.S. Code § 36B(b)(3)(A) - Refundable credit for coverage under a qualified health plan
+      href: https://www.law.cornell.edu/uscode/text/26/36B#b_3_A
+
+brackets:
+  - threshold:
+      2026-01-01: 0
+    amount:
+      2026-01-01: 0
+  - threshold:
+      2026-01-01: 1.5
+    amount:
+      2026-01-01: 0
+  - threshold:
+      2026-01-01: 2.0
+    amount:
+      2026-01-01: 0.02
+  - threshold:
+      2026-01-01: 2.5
+    amount:
+      2026-01-01: 0.04
+  - threshold:
+      2026-01-01: 3.0
+    amount:
+      2026-01-01: 0.06
+  - threshold:
+      2026-01-01: 4.0
+    amount:
+      2026-01-01: 0.085
+  - threshold:
+      2026-01-01: 6.0
+    amount:
+      2026-01-01: 0.085
+  - threshold:
+      2026-01-01: 7.0
+    amount:
+      2026-01-01: 0.0925

policyengine_us/parameters/gov/contrib/aca/ptc_700_fpl_cliff/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Whether the ACA PTC 700% FPL cliff structure is in effect.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: ACA PTC 700% FPL cliff in effect

policyengine_us/parameters/gov/contrib/aca/ptc_700_fpl_cliff/income_eligibility.yaml

@@ -0,0 +1,27 @@
+# Extended income eligibility for ACA PTC up to 700% FPL.
+
+description: Eligibility for ACA Premium Tax Credit by percent of modified AGI to federal poverty line (700% FPL limit).
+
+metadata:
+  type: single_amount
+  period: year
+  threshold_unit: /1
+  amount_unit: bool
+  label: ACA PTC income eligibility conditions (700% FPL cliff)
+  reference:
+    - title: 26 U.S. Code § 36B(c)(1) - Eligibility requirements
+      href: https://www.law.cornell.edu/uscode/text/26/36B#c_1
+
+brackets:
+  - threshold:
+      2026-01-01: 0
+    amount:
+      2026-01-01: false
+  - threshold:
+      2026-01-01: 1.00
+    amount:
+      2026-01-01: true
+  - threshold:
+      2026-01-01: 7.0
+    amount:
+      2026-01-01: false

policyengine_us/parameters/gov/contrib/cdcc/single_parent_work_requirement/in_effect.yaml

@@ -0,0 +1,8 @@
+description: The CDCTC single parent work requirement reform is in effect.
+metadata:
+  unit: bool
+  period: year
+  label: CDCTC single parent work requirement reform in effect
+
+values:
+  0001-01-01: false

policyengine_us/parameters/gov/contrib/congress/tlaib/{income_security_package → economic_dignity_for_all_agenda}/end_child_poverty_act/adult_dependent_credit/min_age.yaml

@@ -5,4 +5,4 @@ metadata:
   # reference: placeholder - bill not yet introduced
   label: Adult dependent minimum age
 values:
-  2026-01-01: 18
+  2026-01-01: 19

policyengine_us/parameters/gov/contrib/crfb/ss_credit/phase_out/applies.yaml

@@ -0,0 +1,8 @@
+description: The Committee for a Responsible Federal Budget's proposed replacement of the additional senior deduction with a nonrefundable credit which is phased out if this is true.
+metadata:
+  unit: bool
+  period: year
+  label: CRFB Social Security nonrefundable credit phase out applies
+
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/crfb/ss_credit/phase_out/rate/joint.yaml

@@ -0,0 +1,17 @@
+description: The Committee for a Responsible Federal Budget proposes to replace the additional senior deduction with a nonrefundable credit which is phased out at this rate for joint filers.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  period: year
+  label: CRFB Social Security nonrefundable credit joint filers phase out rate
+
+brackets:
+  - threshold:
+      0000-01-01: 0
+    rate:
+      0000-01-01: 0
+  - threshold:
+      0000-01-01: 150_000
+    rate:
+      0000-01-01: 0.06

policyengine_us/parameters/gov/contrib/crfb/ss_credit/phase_out/rate/other.yaml

@@ -0,0 +1,18 @@
+description: The Committee for a Responsible Federal Budget proposes to replace the additional senior deduction with a nonrefundable credit which is phased out at this rate for non-joint filers.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  period: year
+  label: CRFB Social Security nonrefundable credit other filers phase out rate
+
+
+brackets:
+  - threshold:
+      0000-01-01: 0
+    rate:
+      0000-01-01: 0
+  - threshold:
+      0000-01-01: 75_000
+    rate:
+      0000-01-01: 0.06

policyengine_us/parameters/gov/contrib/harris/capital_gains/rates.yaml

@@ -0,0 +1,12 @@
+description: Harris proposed to tax capital gains at the following rates.
+1:
+  2013-01-01: 0
+2:
+  2013-01-01: 0.15
+3:
+  2013-01-01: 0.2
+4:
+  2013-01-01: 0.28
+metadata:
+  unit: /1
+  label: Harris capital gains tax rates

policyengine_us/parameters/gov/contrib/harris/capital_gains/thresholds.yaml

@@ -0,0 +1,168 @@
+description: Top thresholds of Harris proposed capital gains tax brackets
+metadata:
+  unit: currency-USD
+  period: year
+  label: Harris capital gains tax rate thresholds
+  breakdown:
+    - range(1, 4)
+    - filing_status
+  propagate_metadata_to_children: true
+  reference:
+    - title: Internal Revenue Code §1(j)(5)(B)
+      href: https://www.law.cornell.edu/uscode/text/26/1#j_5_B
+      # IRC defines amounts as of 2018. Defines COLA with rounded up to the nearest multiple of $50.
+    - title: 2024 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=8
+    - title: 2023 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=8
+    - title: 2022 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf#page=8
+    - title: 2021 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=8
+    - title: 2020 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=8
+    - title: 2019 IRS data release
+      href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=8
+1:
+  HEAD_OF_HOUSEHOLD:
+    2013-01-01: 48_600
+    2014-01-01: 49_400
+    2015-01-01: 50_200
+    2016-01-01: 50_400
+    2017-01-01: 50_800
+    2018-01-01: 51_700
+    2019-01-01: 52_750
+    2020-01-01: 53_600
+    2021-01-01: 54_100
+    2022-01-01: 55_800
+    2023-01-01: 59_750
+    2024-01-01: 63_000
+  JOINT:
+    2013-01-01: 72_500
+    2014-01-01: 73_800
+    2015-01-01: 74_900
+    2016-01-01: 75_300
+    2017-01-01: 75_900
+    2018-01-01: 77_200
+    2019-01-01: 78_750
+    2020-01-01: 80_000
+    2021-01-01: 80_800
+    2022-01-01: 83_350
+    2023-01-01: 89_250
+    2024-01-01: 94_050
+  SEPARATE:
+    2013-01-01: 36_250
+    2014-01-01: 36_900
+    2015-01-01: 37_450
+    2016-01-01: 37_650
+    2017-01-01: 37_950
+    2018-01-01: 38_600
+    2019-01-01: 39_375
+    2020-01-01: 40_000
+    2021-01-01: 40_400
+    2022-01-01: 41_675
+    2023-01-01: 44_625
+    2024-01-01: 47_025
+  SINGLE:
+    2013-01-01: 36_250
+    2014-01-01: 36_900
+    2015-01-01: 37_450
+    2016-01-01: 37_650
+    2017-01-01: 37_950
+    2018-01-01: 38_600
+    2019-01-01: 39_375
+    2020-01-01: 40_000
+    2021-01-01: 40_400
+    2022-01-01: 41_675
+    2023-01-01: 44_625
+    2024-01-01: 47_025
+  SURVIVING_SPOUSE:
+    2013-01-01: 72_500
+    2014-01-01: 73_800
+    2015-01-01: 74_900
+    2016-01-01: 75_300
+    2017-01-01: 75_900
+    2018-01-01: 77_200
+    2019-01-01: 78_750
+    2020-01-01: 80_000
+    2021-01-01: 80_800
+    2022-01-01: 83_350
+    2023-01-01: 89_250
+    2024-01-01: 94_050
+2:
+  HEAD_OF_HOUSEHOLD:
+    2013-01-01: 425_000
+    2014-01-01: 432_200
+    2015-01-01: 439_000
+    2016-01-01: 441_000
+    2017-01-01: 444_550
+    2018-01-01: 452_400
+    2019-01-01: 461_700
+    2020-01-01: 469_050
+    2021-01-01: 473_750
+    2022-01-01: 488_500
+    2023-01-01: 523_050
+    2024-01-01: 551_350
+  JOINT:
+    2013-01-01: 450_000
+    2014-01-01: 457_600
+    2015-01-01: 464_850
+    2016-01-01: 466_950
+    2017-01-01: 470_700
+    2018-01-01: 479_000
+    2019-01-01: 488_850
+    2020-01-01: 496_600
+    2021-01-01: 501_600
+    2022-01-01: 517_200
+    2023-01-01: 553_850
+    2024-01-01: 583_750
+  SEPARATE:
+    2013-01-01: 225_000
+    2014-01-01: 228_800
+    2015-01-01: 232_425
+    2016-01-01: 233_475
+    2017-01-01: 235_350
+    2018-01-01: 239_500
+    2019-01-01: 244_425
+    2020-01-01: 248_300
+    2021-01-01: 250_800
+    2022-01-01: 258_600
+    2023-01-01: 276_900
+    2024-01-01: 291_850
+  SINGLE:
+    2013-01-01: 400_000
+    2014-01-01: 406_750
+    2015-01-01: 413_200
+    2016-01-01: 415_050
+    2017-01-01: 418_400
+    2018-01-01: 425_800
+    2019-01-01: 434_550
+    2020-01-01: 441_450
+    2021-01-01: 445_850
+    2022-01-01: 459_750
+    2023-01-01: 492_300
+    2024-01-01: 518_900
+  SURVIVING_SPOUSE:
+    2013-01-01: 450_000
+    2014-01-01: 457_600
+    2015-01-01: 464_850
+    2016-01-01: 466_950
+    2017-01-01: 470_700
+    2018-01-01: 479_000
+    2019-01-01: 488_850
+    2020-01-01: 496_600
+    2021-01-01: 501_600
+    2022-01-01: 517_200
+    2023-01-01: 553_850
+    2024-01-01: 583_750
+3:
+  HEAD_OF_HOUSEHOLD:
+    2013-01-01: 1_000_000
+  JOINT:
+    2013-01-01: 1_000_000
+  SEPARATE:
+    2013-01-01: 1_000_000
+  SINGLE:
+    2013-01-01: 1_000_000
+  SURVIVING_SPOUSE:
+    2013-01-01: 1_000_000

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Delaware limits the dependent credit to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Delaware dependent credit age limit in effect

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/age_limit/threshold.yaml

@@ -0,0 +1,9 @@
+description: Delaware limits the dependent credit to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Delaware dependent credit age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/amount.yaml

@@ -0,0 +1,9 @@
+description: Delaware provides this dependent credit amount.
+
+values:
+  2025-01-01: 110
+
+metadata:
+  label: Delaware dependent credit amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Delaware applies the dependent credit reform, if this is true (separates dependent children from the personal credit with age-based amounts and phaseout).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Delaware dependent credit reform in effect

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/rate.yaml

@@ -0,0 +1,9 @@
+description: Delaware phases out the dependent credit at this rate per dollar of adjusted gross income above the threshold.
+
+values:
+  2025-01-01: 0
+
+metadata:
+  label: Delaware dependent credit phaseout rate
+  period: year
+  unit: /1

policyengine_us/parameters/gov/contrib/states/de/dependent_credit/phaseout/threshold.yaml

@@ -0,0 +1,23 @@
+description: Delaware phases the dependent credit out for filers with adjusted gross income above this threshold, based on filing status.
+
+metadata:
+  label: Delaware dependent credit phaseout threshold
+  period: year
+  unit: currency-USD
+  breakdown:
+    - filing_status
+
+JOINT:
+  2025-01-01: 0
+
+HEAD_OF_HOUSEHOLD:
+  2025-01-01: 0
+
+SURVIVING_SPOUSE:
+  2025-01-01: 0
+
+SINGLE:
+  2025-01-01: 0
+
+SEPARATE:
+  2025-01-01: 0

policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/end.yaml

@@ -0,0 +1,9 @@
+description: Rhode Island CTC phaseout end point. When set above start, enables range-based phaseout where the credit phases out completely between start and end. The effective rate is calculated as max_credit / (end - start).
+
+values:
+  2025-01-01: 0
+
+metadata:
+  label: Rhode Island Child Tax Credit phaseout end
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/ri/ctc/phaseout/start.yaml

@@ -0,0 +1,9 @@
+description: Rhode Island CTC phaseout start point for range-based phaseout. When end > start, the credit phases out completely between start and end income levels.
+
+values:
+  2025-01-01: 0
+
+metadata:
+  label: Rhode Island Child Tax Credit phaseout start
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/age_limit.yaml

@@ -0,0 +1,9 @@
+description: Rhode Island limits the Child Tax Credit young child boost to children under this age.
+
+values:
+  2025-01-01: 6
+
+metadata:
+  label: Rhode Island Child Tax Credit young child boost age limit
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ri/ctc/young_child_boost/amount.yaml

@@ -0,0 +1,9 @@
+description: Rhode Island provides this additional boost to the Child Tax Credit per eligible young child.
+
+values:
+  2025-01-01: 0
+
+metadata:
+  label: Rhode Island Child Tax Credit young child boost amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml

@@ -1,8 +1,8 @@
 description: Rhode Island provides this dependent exemption amount.
 
 values:
-  2025-01-01: 5_050
-  2026-01-01: 5_100
+  2024-01-01: 4_950
+# Will uprate identically as the personal exemption
 
 metadata:
   label: Rhode Island dependent exemption amount

policyengine_us/parameters/gov/contrib/states/ut/eitc/in_effect.yaml

@@ -0,0 +1,9 @@
+description: The Utah EITC is refundable for households with children below a certain age when this parameter is in effect.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Utah refundable EITC in effect

policyengine_us/parameters/gov/contrib/states/ut/eitc/max_age.yaml

@@ -0,0 +1,9 @@
+description: The maximum age for a child to qualify the household for the refundable Utah EITC.
+
+values:
+  0000-01-01: 2
+
+metadata:
+  unit: year
+  period: year
+  label: Utah refundable EITC maximum child age

policyengine_us/parameters/gov/contrib/states/va/dependent_exemption/age_limit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Virginia limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Virginia dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/va/dependent_exemption/age_limit/threshold.yaml

@@ -0,0 +1,9 @@
+description: Virginia limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Virginia dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/va/dependent_exemption/amount.yaml

@@ -0,0 +1,9 @@
+description: Virginia provides this dependent exemption amount per eligible dependent child under the reform.
+
+values:
+  2025-01-01: 930
+
+metadata:
+  label: Virginia dependent exemption amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/va/dependent_exemption/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Virginia applies the dependent exemption reform, if this is true (separates dependent children from the personal exemption with configurable amounts and phaseout).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Virginia dependent exemption reform in effect