policyengine-us 1.449.1__py3-none-any.whl → 1.449.2__py3-none-any.whl

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/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py

@@ -15,11 +15,12 @@ class mt_itemized_deductions_indiv(Variable):
     defined_for = StateCode.MT
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.irs.deductions
+        p = parameters(period).gov.states.mt.tax.income.deductions.itemized
         # Since we only compute the federal charitable deduction at the tax unit level,
         # we will split the value between each spouse
         charitable_deduction = (
-            person.tax_unit("charitable_deduction", period) * 0.5
+            person.tax_unit("charitable_deduction", period)
+            * p.spouse_allocation_rate
         )
         head_or_spouse = person("is_tax_unit_head_or_spouse", period)
         # The interest deduction is the sum of mortagage and investment interest expenses

{policyengine_us-1.449.1.dist-info → policyengine_us-1.449.2.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.449.1
+Version: 1.449.2
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.449.1.dist-info → policyengine_us-1.449.2.dist-info}/RECORD

@@ -2351,6 +2351,7 @@ policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_c
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/cap.yaml,sha256=iHSLHVcJATDRhvdm-78q1kbqWPZn1AFISkdto84a270,1235
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/phase_out.yaml,sha256=ruoPcLQRtcjLhccgOM_U1ehUifJPDNiY3usUmzW9FC8,1327
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/misc_deductions.yaml,sha256=KpGg0WFhhqSNDnjMv1ZPPMnvA9JD--KSqFjOOmTLNbI,1131
+policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/spouse_allocation_rate.yaml,sha256=IC7qomN8o1IyIiFpMn64gvZK_ZU9iaCYYlUNY23KFQA,735
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/federal_income_tax/cap.yaml,sha256=bxxKOGHWffcY90i-t9pEeJCO5nSUDn3pbnEizNW6mlw,908
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/cap.yaml,sha256=8OkIOTxFo5K_w4a25YRPlTnlhPnxL9jXvF3ezg8445M,1532
 policyengine_us/parameters/gov/states/mt/tax/income/deductions/standard/floor.yaml,sha256=XJR7ZH-GbTYTUclbzLrBeOFt7Xv8J6odANO93AqNkMs,1522
@@ -7634,7 +7635,7 @@ policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_i
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_itemization/mt_itemized_deductions_for_federal_itemization_joint.py,sha256=a4TVSDKg54uvfA1iOPJ9m6zfE04-iAn9JheC_aTcgRo,1439
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_indiv.py,sha256=NF01DYts1xc9QP1NX0npTT0Ok02FIBMD3O2-pdWvnQ8,1215
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/federal_tax/mt_federal_income_tax_deduction_unit.py,sha256=TLBnvWvCHwSCKUtsFXTA2qOXlXCdc1nZfeIQCGxEVyg,1098
-policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py,sha256=EjUxWZV2wWjcVUXdnKyhu_zY1JjuAJfUaBZmCn0fgFo,1711
+policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_indiv.py,sha256=G9akLXRLUMCQmPGeUldG7rtGPnW5PD2OgBNVNVxcjF8,1770
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_itemized_deductions_joint.py,sha256=XbaOivcw3qtxuaKfwI1YIccVEqTcFnyyn-yLTqM-nEY,1396
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/general/mt_misc_deductions.py,sha256=yYEinUNagekMl_d46Ue8O3YJxcMjaTFiQ3BsIMIebwM,650
 policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_indiv.py,sha256=sigYJ0m7K-5wStBGnGw0jPasRUjH1e_wrCHX_bXm8Yw,1121
@@ -8985,8 +8986,8 @@ 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-1.449.1.dist-info/METADATA,sha256=FuzWLlDDXUWpvffyWJgKt2cjdSQp8PE68PfmrnGSg1U,1649
-policyengine_us-1.449.1.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
-policyengine_us-1.449.1.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.449.1.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.449.1.dist-info/RECORD,,
+policyengine_us-1.449.2.dist-info/METADATA,sha256=HkCCVTuWI_z-mfhPuKMMAnAasrIQWYZf1XpCqxLw4Is,1649
+policyengine_us-1.449.2.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.449.2.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.449.2.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.449.2.dist-info/RECORD,,