policyengine-us 1.439.0__py3-none-any.whl → 1.458.0__py3-none-any.whl

policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/earned.yaml

@@ -0,0 +1,96 @@
+description: Illinois sets this premium component for the Health Benefits for Workers with Disabilities program based on earned income bracket.
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: month
+  label: Illinois HBWD earned income premium component
+  reference:
+    # Illinois presents the table as a matrix, but the values can be summed between row 1 and column 1.
+    - title: 89 Ill. Admin. Code § 120.510 (n)
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+brackets:
+  - threshold:
+      2022-04-01: 0
+    amount:
+      2022-04-01: 0
+  - threshold:
+      2022-04-01: 250
+    amount:
+      2022-04-01: 6
+  - threshold:
+      2022-04-01: 500
+    amount:
+      2022-04-01: 13
+  - threshold:
+      2022-04-01: 750
+    amount:
+      2022-04-01: 19
+  - threshold:
+      2022-04-01: 1_000
+    amount:
+      2022-04-01: 25
+  - threshold:
+      2022-04-01: 1_250
+    amount:
+      2022-04-01: 31
+  - threshold:
+      2022-04-01: 1_500
+    amount:
+      2022-04-01: 38
+  - threshold:
+      2022-04-01: 1_750
+    amount:
+      2022-04-01: 44
+  - threshold:
+      2022-04-01: 2_000
+    amount:
+      2022-04-01: 50
+  - threshold:
+      2022-04-01: 2_250
+    amount:
+      2022-04-01: 56
+  - threshold:
+      2022-04-01: 2_500
+    amount:
+      2022-04-01: 63
+  - threshold:
+      2022-04-01: 2_750
+    amount:
+      2022-04-01: 69
+  - threshold:
+      2022-04-01: 3_000
+    amount:
+      2022-04-01: 75
+  - threshold:
+      2022-04-01: 3_250
+    amount:
+      2022-04-01: 81
+  - threshold:
+      2022-04-01: 3_500
+    amount:
+      2022-04-01: 88
+  - threshold:
+      2022-04-01: 3_750
+    amount:
+      2022-04-01: 94
+  - threshold:
+      2022-04-01: 4_000
+    amount:
+      2022-04-01: 100
+  - threshold:
+      2022-04-01: 4_250
+    amount:
+      2022-04-01: 106
+  - threshold:
+      2022-04-01: 4_500
+    amount:
+      2022-04-01: 113
+  - threshold:
+      2022-04-01: 4_750
+    amount:
+      2022-04-01: 119
+  - threshold:
+      2022-04-01: 5_000
+    amount:
+      2022-04-01: 125

policyengine_us/parameters/gov/states/il/hfs/hbwd/premium/unearned.yaml

@@ -0,0 +1,96 @@
+description: Illinois sets this premium component for the Health Benefits for Workers with Disabilities program based on unearned income bracket.
+metadata:
+  type: single_amount
+  threshold_unit: currency-USD
+  amount_unit: currency-USD
+  period: month
+  label: Illinois HBWD unearned income premium component
+  reference:
+    # Illinois presents the table as a matrix, but the values can be summed between row 1 and column 1.
+    - title: 89 Ill. Admin. Code § 120.510 (n)
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510
+brackets:
+  - threshold:
+      2022-04-01: 0
+    amount:
+      2022-04-01: 0
+  - threshold:
+      2022-04-01: 250
+    amount:
+      2022-04-01: 19
+  - threshold:
+      2022-04-01: 500
+    amount:
+      2022-04-01: 38
+  - threshold:
+      2022-04-01: 750
+    amount:
+      2022-04-01: 56
+  - threshold:
+      2022-04-01: 1_000
+    amount:
+      2022-04-01: 75
+  - threshold:
+      2022-04-01: 1_250
+    amount:
+      2022-04-01: 94
+  - threshold:
+      2022-04-01: 1_500
+    amount:
+      2022-04-01: 113
+  - threshold:
+      2022-04-01: 1_750
+    amount:
+      2022-04-01: 131
+  - threshold:
+      2022-04-01: 2_000
+    amount:
+      2022-04-01: 150
+  - threshold:
+      2022-04-01: 2_250
+    amount:
+      2022-04-01: 169
+  - threshold:
+      2022-04-01: 2_500
+    amount:
+      2022-04-01: 188
+  - threshold:
+      2022-04-01: 2_750
+    amount:
+      2022-04-01: 206
+  - threshold:
+      2022-04-01: 3_000
+    amount:
+      2022-04-01: 225
+  - threshold:
+      2022-04-01: 3_250
+    amount:
+      2022-04-01: 244
+  - threshold:
+      2022-04-01: 3_500
+    amount:
+      2022-04-01: 263
+  - threshold:
+      2022-04-01: 3_750
+    amount:
+      2022-04-01: 281
+  - threshold:
+      2022-04-01: 4_000
+    amount:
+      2022-04-01: 300
+  - threshold:
+      2022-04-01: 4_250
+    amount:
+      2022-04-01: 319
+  - threshold:
+      2022-04-01: 4_500
+    amount:
+      2022-04-01: 338
+  - threshold:
+      2022-04-01: 4_750
+    amount:
+      2022-04-01: 356
+  - threshold:
+      2022-04-01: 5_000
+    amount:
+      2022-04-01: 375

policyengine_us/parameters/gov/states/il/hfs/mpe/eligibility/income_limit.yaml

@@ -0,0 +1,13 @@
+description: Illinois limits the Medicaid Presumptive Eligibility program to families with income below this share of the federal poverty level.
+values:
+  2016-01-01: 2
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois MPE income limit
+  reference:
+    - title: 305 ILCS 5/5-2(5)(b)
+      href: https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=030500050K5-2
+    - title: 89 Ill. Admin. Code § 120.66(c)(1)
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.66

policyengine_us/parameters/gov/states/il/hfs/qualified_noncitizen_statuses.yaml

@@ -0,0 +1,17 @@
+description: Illinois considers these statuses as qualified noncitizens under HFS medical programs (BCC, HBWD, etc.).
+values:
+  2000-10-01:
+    - REFUGEE
+    - ASYLEE
+    - DEPORTATION_WITHHELD
+    - CONDITIONAL_ENTRANT
+    - LEGAL_PERMANENT_RESIDENT
+    - PAROLED_ONE_YEAR
+
+metadata:
+  label: Illinois HFS qualified noncitizen statuses
+  period: year
+  unit: list
+  reference:
+    - title: 89 Ill. Admin. Code § 120.310 (a)&(b) - Citizenship and Alien Status
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310

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/nj/tax/income/additions.yaml

@@ -0,0 +1,12 @@
+description: New Jersey counts these sources as additions to gross income.
+metadata:
+  unit: list
+  period: year
+  label: New Jersey gross income additions
+  reference:
+    - title: NJ Statute 54A:5-1 - Additions to gross income
+      href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
+    - title: NJ-1040 Tax Form, Lines 28-38
+      href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
+values:
+  2021-01-01: []  # Currently no additions implemented; update as needed

policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml

@@ -0,0 +1,32 @@
+description: New Jersey counts the following sources as gross income.
+metadata:
+  unit: list
+  period: year
+  label: New Jersey gross income sources
+  reference:
+    - title: NJ Statute 54A:5-1 - Gross income defined
+      href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/
+    - title: NJ-1040 Tax Form
+      href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf
+values:
+  2021-01-01:
+    # Note: NJ uses W-2 Box 16 (state wages), not Box 1 (federal wages).
+    # NJ does not allow pre-tax deductions for 401k/403b that federal allows,
+    # so employment_income (gross wages) is correct, not irs_employment_income.
+    - employment_income  # Line 15: Wages, salaries, tips (Category a)
+    - taxable_interest_income  # Line 16a: Interest (Category e)
+    # Note: NJ Statute 54A:5-1(f) does not distinguish between qualified and
+    # non-qualified dividends. All dividends are taxed as ordinary income.
+    # dividend_income includes both qualified and non-qualified dividends.
+    - dividend_income  # Line 17: Dividends (Category f)
+    - self_employment_income  # Line 18: Net business profits (Category b)
+    - farm_income  # Line 18: Farm income (Category b)
+    - long_term_capital_gains  # Line 19: Long-term capital gains (Category c)
+    - short_term_capital_gains  # Line 19: Short-term capital gains (Category c)
+    - taxable_pension_income  # Line 20a: Pensions (Category j)
+    - taxable_ira_distributions  # Line 20a: IRA distributions (Category j)
+    - partnership_s_corp_income  # Lines 21-22: Partnership & S-corp (Categories k, p)
+    - rental_income  # Line 23: Rents, royalties (Category d)
+    - gambling_winnings  # Line 24: Gambling (Category g)
+    - alimony_income  # Line 25: Alimony received (Category n)
+    - miscellaneous_income  # Line 26: Other income

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/amount.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
     - title: Current Utah Individual Income Tax Form # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
+    - title: Utah At-Home Parent Credit
+      href: https://incometax.utah.gov/credits/at-home-parent
+    - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_agi.yaml

@@ -14,5 +14,9 @@ metadata:
       href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
     - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
-    - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
-      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
+    - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
+    - title: Utah At-Home Parent Credit
+      href: https://incometax.utah.gov/credits/at-home-parent
+    - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_child_age.yaml

@@ -13,5 +13,9 @@ metadata:
       href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
     - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
-    - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
-      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
+    - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
+    - title: Utah At-Home Parent Credit
+      href: https://incometax.utah.gov/credits/at-home-parent
+    - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25

policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/parent_max_earnings.yaml

@@ -14,5 +14,9 @@ metadata:
       href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23
     - title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
-    - title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
-      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=25
+    - title: Current Utah Individual Income Tax Form # last viewed on 2025-12-08
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=25
+    - title: Utah At-Home Parent Credit
+      href: https://incometax.utah.gov/credits/at-home-parent
+    - title: 2025 Utah TC-40 Instructions, At-Home Parent Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=25

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/amount.yaml

@@ -12,3 +12,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
     - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/child_age_threshold.yaml

@@ -17,6 +17,10 @@ metadata:
       href: https://le.utah.gov/~2025/bills/static/HB0106.html
     - title: House Bill 106 (Bill Text)
       href: https://le.utah.gov/Session/2025/bills/enrolled/HB0106.pdf#page=6
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
 
 brackets:
   - threshold:

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/rate.yaml

@@ -12,3 +12,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
     - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24

policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/start.yaml

@@ -13,6 +13,10 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
     - title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
+    - title: Utah Child Tax Credit
+      href: https://incometax.utah.gov/credits/child-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Child Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24
 
 SINGLE:
   2024-01-01: 43_000

policyengine_us/parameters/gov/states/ut/tax/income/credits/earned_income/rate.yaml

@@ -19,3 +19,7 @@ metadata:
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=23
     - title: Utah Form TC-40A Supplemental Schedule Instructions (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=24
+    - title: Utah Earned Income Tax Credit
+      href: https://incometax.utah.gov/credits/earned-income
+    - title: 2025 Utah TC-40 Instructions, Earned Income Tax Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=24

policyengine_us/parameters/gov/states/ut/tax/income/credits/military_retirement/rate.yaml

@@ -0,0 +1,26 @@
+description: Utah military retirement credit rate applied to taxable military retirement pay.
+values:
+  2021-01-01: 0.0495
+  2022-01-01: 0.0485
+  2023-01-01: 0.0465
+  2024-01-01: 0.0455
+  2025-01-01: 0.045
+metadata:
+  unit: /1
+  period: year
+  label: Utah military retirement credit rate
+  reference:
+    - title: Utah Code §59-10-1043
+      href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1043.html
+    - title: Utah Military Retirement Credit
+      href: https://incometax.utah.gov/credits/military-retirement
+    - title: 2021 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/2021/tc-40inst.pdf#page=22
+    - title: 2022 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=22
+    - title: 2023 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=23
+    - title: 2024 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
+    - title: 2025 Utah TC-40 Instructions, Military Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23

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

@@ -16,6 +16,10 @@ metadata:
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=11
     - title: Current Utah TC-40 Utah Individual Income Tax Form Instruction, Line 24, 26 # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=11
+    - title: Utah Credits Index
+      href: https://incometax.utah.gov/credits
+    - title: 2025 Utah TC-40 Instructions, Line 24, 26
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=11
 values:
 # Check whether the following lists are a proper subset of the given tax year's list of nonrefundable credits,
 # i.e., check if the existing credits we model have been repealed:
@@ -36,3 +40,4 @@ values:
   - ut_ss_benefits_credit
   - ut_at_home_parent_credit
   - ut_ctc
+  - ut_military_retirement_credit

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/birth_year.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/max.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/rate.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml

@@ -24,3 +24,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
     - title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
+    - title: Utah Retirement Credit
+      href: https://incometax.utah.gov/credits/retirement-credit
+    - title: 2025 Utah TC-40 Instructions, Retirement Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=21

policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/rate.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
     - title: Utah Form TC-40A (Current) Part 3 (AH)
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
+    - title: Utah Social Security Benefits Credit
+      href: https://incometax.utah.gov/credits/ss-benefits
+    - title: 2025 Utah TC-40 Instructions, Social Security Benefits Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23

policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml

@@ -45,3 +45,7 @@ metadata:
       href: https://le.utah.gov/~2025/bills/static/SB0071.html
     - title: Senate Bill 71 (Bill Text)
       href: https://le.utah.gov/Session/2025/bills/enrolled/SB0071.pdf#page=2
+    - title: Utah Social Security Benefits Credit
+      href: https://incometax.utah.gov/credits/ss-benefits
+    - title: 2025 Utah TC-40 Instructions, Social Security Benefits Credit Worksheet
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=23

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/in_effect.yaml

@@ -17,3 +17,5 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
     - title: Current TC-40 Utah Individual Income Tax Form (Line 2) # last viewed 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=9
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=9

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/personal_exemption.yaml

@@ -4,6 +4,7 @@ values:
   2022-01-01: 1_802
   2023-01-01: 1_941
   2024-01-01: 2_046
+  2025-01-01: 2_111
 metadata:
   unit: currency-USD
   uprating: gov.irs.uprating
@@ -24,3 +25,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2023050320230503
     - title: Utah Code §59-10-1018 (1)(g) # Current tax code; last viewed 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/rate.yaml

@@ -15,4 +15,8 @@ metadata:
     - title: Utah Code §59-10-1018 (4) # Current tax code; last viewed 2025-02-07
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
     - title: Current TC-40 Utah Individual Income Tax Form (Line 19)
-      href: https://tax.utah.gov/forms/current/tc-40inst.pdf
+      href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/phase_out/threshold.yaml

@@ -4,26 +4,31 @@ SINGLE:
   2022-01-01: 15_548
   2023-01-01: 16_742
   2024-01-01: 17_652
+  2025-01-01: 18_213
 JOINT:
   2021-01-01: 30_190
   2022-01-01: 31_096
   2023-01-01: 33_484
   2024-01-01: 35_304
+  2025-01-01: 36_426
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 22_643
   2022-01-01: 23_322
   2023-01-01: 25_114
   2024-01-01: 26_478
+  2025-01-01: 27_320
 SEPARATE:
   2021-01-01: 15_095
   2022-01-01: 15_548
   2023-01-01: 16_742
   2024-01-01: 17_652
+  2025-01-01: 18_213
 SURVIVING_SPOUSE:
   2021-01-01: 30_190
   2022-01-01: 31_096
   2023-01-01: 33_484
   2024-01-01: 35_304
+  2025-01-01: 36_426
 metadata:
   unit: currency-USD
   uprating: gov.irs.uprating
@@ -47,3 +52,7 @@ metadata:
       href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=10
     - title: Current TC-40 Utah Individual Income Tax Form (Line 17) # last viewed 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/rate.yaml

@@ -16,3 +16,7 @@ metadata:
       href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
     - title: Utah Form TC-40 (Current) (Line 11) # last viewed 2025-02-07
       href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
+    - title: Utah Taxpayer Tax Credit
+      href: https://incometax.utah.gov/credits/taxpayer-tax-credit
+    - title: 2025 Utah TC-40 Instructions, Taxpayer Tax Credit
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10

policyengine_us/parameters/gov/states/ut/tax/income/rate.yaml

@@ -27,3 +27,6 @@ metadata:
       href: https://le.utah.gov/~2025/bills/static/HB0106.html
     - title: House Bill 106 (Bill Text)
       href: https://le.utah.gov/Session/2025/bills/enrolled/HB0106.pdf#page=4
+    - title: 2025 Utah TC-40 Instructions
+      href: https://tax.utah.gov/forms/drafts/tc-40inst.pdf#page=10
+

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/amount.yaml

@@ -0,0 +1,14 @@
+description: Washington deducts this amount from the household's total gross earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 500
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF family earnings disregard
+  reference:
+    - title: WAC 388-450-0170(2) - Deducting the first $500 of earned income
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
+    - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
+      href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/deductions/earned_income_disregard/percentage_disregarded.yaml

@@ -0,0 +1,14 @@
+description: Washington disregards this share of remaining earned income under the Temporary Assistance for Needy Families program.
+
+values:
+  2024-01-01: 0.5
+
+metadata:
+  unit: /1
+  period: month
+  label: Washington TANF earned income percentage disregard
+  reference:
+    - title: WAC 388-450-0170(3) - Subtract 50% of remaining earned income
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-450-0170
+    - title: DSHS Eligibility A-Z Manual, Income - Earned Income Deductions
+      href: https://www.dshs.wa.gov/esa/income-table-contents/budgeting

policyengine_us/parameters/gov/states/wa/dshs/tanf/income/limit.yaml

@@ -0,0 +1,36 @@
+description: Washington sets these gross earned income limits for the Temporary Assistance for Needy Families program.
+# Note: These values follow the formula: Income Limit = (Payment Standard × 2) + $500
+# This represents the break-even point where countable income equals the payment standard,
+# resulting in $0 benefit. While mathematically derived, WAC 388-478-0035 publishes these
+# as a table rather than a formula, so we preserve the table structure here.
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Washington TANF maximum gross earned income limit
+  breakdown:
+    - range(1, 11)
+  reference:
+    - title: WAC 388-478-0035 - Maximum earned income limits for TANF, SFA, PWA, and RCA
+      href: https://app.leg.wa.gov/wac/default.aspx?cite=388-478-0035
+
+1:
+  2024-01-01: 1_400
+2:
+  2024-01-01: 1_640
+3:
+  2024-01-01: 1_912
+4:
+  2024-01-01: 2_166
+5:
+  2024-01-01: 2_418
+6:
+  2024-01-01: 2_680
+7:
+  2024-01-01: 3_016
+8:
+  2024-01-01: 3_284
+9:
+  2024-01-01: 3_558
+10:
+  2024-01-01: 3_824