policyengine-us 1.429.0__py3-none-any.whl → 1.431.0__py3-none-any.whl

policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml

@@ -0,0 +1,14 @@
+description: Georgia provides this itemizer tax credit amount for resident taxpayers who itemize their deductions.
+values:
+  2024-01-01: 300
+metadata:
+  unit: currency-USD
+  period: year
+  label: Georgia itemizer tax credit amount
+  reference:
+    - title: 2024 Georgia Individual Income Tax Booklet, Page 17, Line 19
+      href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download#page=17
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-27.1
+      href: https://law.justia.com/codes/georgia/title-48/chapter-7/article-2/section-48-7-27-1/
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-1 (Definition of Resident)
+      href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-1/section-48-7-1/

policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml

@@ -7,10 +7,15 @@ values:
   2022-01-01:
     - ga_cdcc
     - ga_low_income_credit
+  2024-01-01:
+    - ga_cdcc
+    - ga_low_income_credit
+    - ga_itemizer_credit
   2026-01-01:
     - ga_cdcc
     - ga_low_income_credit
     - ga_ctc
+    - ga_itemizer_credit
 metadata:
   unit: list
   period: year
@@ -22,5 +27,9 @@ metadata:
     # Child and dependent care credit.
     - title: Official Code of Georgia Annotated |  O.C.G.A. § 48-7-29.10(b)
       href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-10/
+    # Itemizer credit.
+    - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-29.23
+      href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/
+    # Child tax credit.
     - title: House Bill 136 # Establishes the CTC for tax year 2026.
       href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2

policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml

@@ -0,0 +1,35 @@
+description: Puerto Rico taxes individuals at this rate structure.
+# NOTE: no separate thresholds given by the tax reference for separate filing statuses
+# NOTE: no more recent tax rates since 2012 found in legal and tax code
+brackets:
+  - threshold: 
+      2012-12-31: 0
+    rate:
+      2012-12-31: 0
+  - threshold:
+      2012-12-31: 9_000
+    rate:
+      2012-12-31: 0.07
+  - threshold:
+      2012-12-31: 25_000
+    rate:
+      2012-12-31: 0.14
+  - threshold:
+      2012-12-31: 41_500
+    rate:
+      2012-12-31: 0.25
+  - threshold:
+      2012-12-31: 61_500
+    rate:
+      2012-12-31: 0.33
+metadata:
+  rate_unit: /1
+  threshold_unit: currency_USD
+  type: marginal_rate
+  label: Puerto Rico tax rate
+  period: year
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19
+    - title: P.R. Laws tit. 13, § 30061 (a)
+      href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/

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

@@ -0,0 +1,44 @@
+- name: Georgia itemizer credit - single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - joint itemizers receive double credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+    filing_status: JOINT
+  output:
+    ga_itemizer_credit: 600
+
+- name: Georgia itemizer credit - non-itemizer receives no credit
+  period: 2024
+  input:
+    state_code: GA
+    tax_unit_itemizes: false
+  output:
+    ga_itemizer_credit: 0
+
+- name: Georgia itemizer credit - available in 2025
+  period: 2025
+  input:
+    state_code: GA
+    tax_unit_itemizes: true
+  output:
+    ga_itemizer_credit: 300
+
+- name: Georgia itemizer credit - high income single itemizer receives credit
+  period: 2024
+  input:
+    state_code: GA
+    adjusted_gross_income: 100_000
+    tax_unit_itemizes: true
+    filing_status: SINGLE
+  output:
+    ga_itemizer_credit: 300
+

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml

@@ -0,0 +1,31 @@
+- name: Lowest bracket
+  period: 2024
+  input:
+    pr_net_taxable_income: 9_000
+    state_code: PR
+  output:
+    pr_normal_tax: 0
+
+- name: Second bracket
+  period: 2024
+  input:
+    pr_net_taxable_income: 9_001
+    state_code: PR
+  output:
+    pr_normal_tax: 0.07
+
+- name: Third bracket
+  period: 2024
+  input:
+    pr_net_taxable_income: 30_000
+    state_code: PR
+  output:
+    pr_normal_tax: 1_820
+
+- name: Upper bracket
+  period: 2024
+  input:
+    pr_net_taxable_income: 100_000
+    state_code: PR
+  output:
+    pr_normal_tax: 21_135

policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py

@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class ga_itemizer_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemizer tax credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-29-23/"
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        # Full-year and part-year residents who itemize their deductions
+        # are entitled to a credit up to $300 per taxpayer
+        itemizes = tax_unit("tax_unit_itemizes", period)
+        taxpayer_count = tax_unit("head_spouse_count", period)
+        p = parameters(period).gov.states.ga.tax.income.credits.itemizer
+        return where(itemizes, p.amount * taxpayer_count, 0)

policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class pr_normal_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico normal tax"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income.tax_rate
+        net_income = tax_unit("pr_net_taxable_income", period)
+        return p.amount.calc(net_income)

policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_net_taxable_income(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico net taxable income"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=2"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR

{policyengine_us-1.429.0.dist-info → policyengine_us-1.431.0.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.429.0
+Version: 1.431.0
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.429.0.dist-info → policyengine_us-1.431.0.dist-info}/RECORD

@@ -1491,11 +1491,12 @@ policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/ag
 policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/earned_income.yaml,sha256=vrN3Fs8176Ew9QjexYfssTRGG2-eSH5omT0RpJHGAww,1539
 policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/older.yaml,sha256=UeAUkr8pt5IxhKbxOoMjggbfHZuaYj_2ZtBFoBgWajY,1351
 policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/younger.yaml,sha256=VN5QvuYcJ6EW5fQTz1t81dQhPutaEVJs6-IZCuFGxVo,1597
-policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml,sha256=hVqZGDIT4AxbkZeMNFkz8sl7T2vd9BDVCMc5FPNOuhs,975
+policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml,sha256=QkS4u6l4sQp2Z6jCeTybXF422DMljYWiFELwpvQ_CS8,1303
 policyengine_us/parameters/gov/states/ga/tax/income/credits/cdcc/README.md,sha256=VAZGt1sAu_LCgaRpLFoUMOUaIBkjA5GGPgZ-9TEq0gs,34
 policyengine_us/parameters/gov/states/ga/tax/income/credits/cdcc/rate.yaml,sha256=0QFfx-aBrBxDa6YHMj2a8OPa_hmUR8WOTDK06utOcI8,1029
 policyengine_us/parameters/gov/states/ga/tax/income/credits/ctc/age_threshold.yaml,sha256=j5oEMGMy6gxbQyJBaS6cEg5oq8jF9LFvzIpP_1LZepE,380
 policyengine_us/parameters/gov/states/ga/tax/income/credits/ctc/amount.yaml,sha256=vba1iPlNHXvT8AqfrrdNe7aTKrJqK3rHNoXiQ_zkPwc,378
+policyengine_us/parameters/gov/states/ga/tax/income/credits/itemizer/amount.yaml,sha256=TWCi61Yw3ENiOuI78-u1sEtFxoVBYDpjKeoCUKG64jk,793
 policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/amount.yaml,sha256=0j0KWM5RrkVNB-Z8_MOvkIMtOrx_QLCFo6Aaa42f54c,1656
 policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/supplement_age_eligibility.yaml,sha256=VrbUGOCj8IlKgWWdVTmBGQWYNuL1wIX5eDLNu6EI4tU,1282
 policyengine_us/parameters/gov/states/ga/tax/income/credits/surplus_tax_rebate/amount.yaml,sha256=zPwdDHW4-D-5V7t7UxYw4XR_t9uYMdR59foUC4FvUj8,561
@@ -3199,6 +3200,7 @@ policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/inco
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/additional.yaml,sha256=nrOhUJP-rlqR0UmIuUE6qW-5hLfH8f2uIVFmldPCinw,977
 policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/base.yaml,sha256=ktyRYW9zA1TAGyIVCJhRh1lGqfL7Kx5lLr7Zy8pf-Ww,717
 policyengine_us/parameters/gov/territories/pr/tax/income/gross_income/sources.yaml,sha256=4rB8Sj0-PN1UayxMalENlfgf4rOPPUvXZf2Z_om1hmo,1820
+policyengine_us/parameters/gov/territories/pr/tax/income/tax_rate/amount.yaml,sha256=c40feR65hYrrNCq1ie1w-Im4IQl8NrSj6bAXof7zmQs,1050
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/casualty_loss/separate_percentage.yaml,sha256=KnOLuA34KyrOqRXPYR7xk1mB043XB3OFekCA78uHYbc,771
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/charity/floor.yaml,sha256=IrNIBHg_UXxYqF_PPOLLRn6fPhkgHu4fnP9mM9gUSNU,796
 policyengine_us/parameters/gov/territories/pr/tax/income/taxable_income/deductions/education/age_threshold.yaml,sha256=A5OTdiX6p0UdGOTp96KLwmnU2ZPgxCGTLpll5OdWq-s,606
@@ -4184,6 +4186,7 @@ policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/ga_taxable_income
 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=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_itemizer_credit.yaml,sha256=5pIorMufyXzI33bukvwSvVmPk8DYlSDj7Yawh3wO5ZY,995
 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
 policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/dependent_care_credit/ga_cdcc.yaml,sha256=yWHC9ArhF0v0Mh0X47nxIpX2SlBYiJ-7vsMpkX02utE,380
@@ -5337,6 +5340,7 @@ policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/seni
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_eligible.yaml,sha256=14LNSRJcEUKcNrs0TeQbBbDIyo_oEjl796L89IRRrtY,2401
 policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/subtractions/social_security/wv_social_security_benefits_subtraction_person.yaml,sha256=FYlFFRNZkMEs3-BBc9aoLKqjQE1vYQYMrAw9w3OyvYA,7445
 policyengine_us/tests/policy/baseline/gov/tax/income/integration.yaml,sha256=1kwIJmcmqG6X5kZjCga-hfsclylJB0fWVXSdh08OZHM,706
+policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_normal_tax.yaml,sha256=fkJdbmE0JISDmF0tskZ5eLaklrByWNz8UHD5SxlZBZg,535
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml,sha256=-9Q9J78TOZuPG8LLK5PqHM4dgi9PmT3KB08jgPNTHFU,1570
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml,sha256=ya84wBvd6bTepawJlWt_1xrzHoshmorBhMThd7V3fqo,4076
 policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible_person.yaml,sha256=05_kLBxBq9we-w72eJj9fq_1fEeFnqv7P_mG0dl3e84,1196
@@ -6747,6 +6751,7 @@ policyengine_us/variables/gov/states/ga/tax/income/ga_refundable_credits.py,sha2
 policyengine_us/variables/gov/states/ga/tax/income/ga_subtractions.py,sha256=jW-5SgbOAl6z-_-3fLvs0gnHM92SQ9Oq9jKeAK-dY-0,768
 policyengine_us/variables/gov/states/ga/tax/income/ga_taxable_income.py,sha256=S7A4bTHhP0ymT3zK-kz4Kkk4iOD28aOHyUYzPr4tW8g,714
 policyengine_us/variables/gov/states/ga/tax/income/ga_withheld_income_tax.py,sha256=orbGgQHZD3KXOsCBoYhw3DV8etnxdcuFs5NouIvyd6c,632
+policyengine_us/variables/gov/states/ga/tax/income/credits/ga_itemizer_credit.py,sha256=AYs7lpjetgrqAm43oNqh9Lsf_58aSIC5h-fS235aH6I,782
 policyengine_us/variables/gov/states/ga/tax/income/credits/ga_low_income_credit.py,sha256=KADXfIl-1MShWw1jjibgCFgfSgxw1K7g967_W_vYEH4,1470
 policyengine_us/variables/gov/states/ga/tax/income/credits/ga_surplus_tax_rebate.py,sha256=EwtUmegmZRjsTowFKKo0rUxzX7VCnd-HjhkkEp8fUPw,591
 policyengine_us/variables/gov/states/ga/tax/income/credits/cdcc/ga_cdcc.py,sha256=IiFG3L7HhqKGH1N9X802W7wjDT9t49r0fnRqkwDUBJ4,504
@@ -8260,6 +8265,7 @@ policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py,sha256=yqLyP6w
 policyengine_us/variables/gov/territories/pr/tax/income/pr_agi_person.py,sha256=gveEdwFLkTFd_76v_mHGK47tXrozNwtoNTS4bNif_h0,379
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income.py,sha256=P2Mn2tUhrnP2LsIx4P0OFz67oo6t9NKZKpKCzqb1RLc,399
 policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py,sha256=SFZtLDY2V-a1qH8p_EvIvOYhUsH_cjhHJBWYnmBB3jU,431
+policyengine_us/variables/gov/territories/pr/tax/income/pr_normal_tax.py,sha256=P2zYc9sjQM-ZNGUpaOzqMTGariqmTXK07lKtBTSh7kc,578
 policyengine_us/variables/gov/territories/pr/tax/income/credits/pr_refundable_credits.py,sha256=-Vxk6bPiB9tSwDOIE46Q3LNLBMKL-3atTYPBD3SfC_Y,308
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py,sha256=-magFQVK47xuu0D3PleHiy_ihbx4RdJW-Jg_ELQO0Ks,1851
 policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py,sha256=ilQSYlQ6cEQuf4oHHnhHWRGywxkzN5Y6GOhu9_FwmqI,630
@@ -8272,6 +8278,7 @@ policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_lo
 policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py,sha256=AyYkgYDtaroJZuAi-uO9hXarBKhgMMXvmsMGf2Nqp5Q,1107
 policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc.py,sha256=XyjYvfdudRP3DMfCsmhmpqUaRH00gQpjTy86xrhoW1U,1097
 policyengine_us/variables/gov/territories/pr/tax/income/credits/refundable_ctc/pr_refundable_ctc_social_security_tax.py,sha256=pVjsUPcD-QUXWTniQgla4e7rSfkTztuOHgxR42DHmD8,497
+policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/pr_net_taxable_income.py,sha256=2o0N_ZuDPVlIGHKphNhdGZhcYlYkN4deCyhsoOshmlM,370
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_casualty_loss_deduction.py,sha256=g2QRdt75GmxRZSuzU_9c_uvAjCKXSXQMEACzarVPrAU,886
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_charitable_deduction.py,sha256=2u9YAoBduN8NKKKSzpWy06wVk5QbAbxj6Tp9bOCtn2o,848
 policyengine_us/variables/gov/territories/pr/tax/income/taxable_income/deductions/pr_medical_expense_deduction.py,sha256=5U77mChDcF3XOpHujLInWcdboU_JDy7wN64_p33eZRA,743
@@ -8855,8 +8862,8 @@ 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-1.429.0.dist-info/METADATA,sha256=KakVRtw37rRVNf9JHpAMg8GTCqxXRvgJpJA6Y1wvM9s,1649
-policyengine_us-1.429.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
-policyengine_us-1.429.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.429.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.429.0.dist-info/RECORD,,
+policyengine_us-1.431.0.dist-info/METADATA,sha256=W2dn_ucvfchHOB6Ut_uuZnMwLaT63DHppY36MtCvTrA,1649
+policyengine_us-1.431.0.dist-info/WHEEL,sha256=qtCwoSJWgHk21S1Kb4ihdzI2rlJ1ZKaIurTj_ngOhyQ,87
+policyengine_us-1.431.0.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.431.0.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.431.0.dist-info/RECORD,,