policyengine-us 1.449.5__py3-none-any.whl → 1.449.7__py3-none-any.whl

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/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml

@@ -203,7 +203,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: HEAD_OF_HOUSE_HOLD
+    filing_status: HEAD_OF_HOUSEHOLD
     itemized_taxable_income_deductions: 40_000
   output:
     co_federal_deduction_addback: 10_000
@@ -304,7 +304,7 @@
   input:
     state_code: CO
     co_federal_deduction_addback_required: true
-    filing_status: HEAD_OF_HOUSE_HOLD
+    filing_status: HEAD_OF_HOUSEHOLD
     taxable_income_deductions: 32_000
   output:
     co_federal_deduction_addback: 20_000

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml

@@ -4,7 +4,7 @@
   input:
     mo_adjusted_gross_income: 0
     tax_unit_taxable_social_security: 0
-    filing_status: 0
+    filing_status: SINGLE
     taxable_private_pension_income: 0
     state_code: MO
   output:

policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml

@@ -4,7 +4,7 @@
   input:
     mo_adjusted_gross_income: 0
     taxable_social_security: 0
-    filing_status: 0
+    filing_status: SINGLE
     state_code: MO
   output:
     mo_pension_and_ss_or_ssd_deduction_section_c: 0.0

policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml

@@ -13,7 +13,7 @@
 - name: Real estate taxes and mortgage capped 
   period: 2022
   input:
-    filing_status: WIDWO
+    filing_status: SURVIVING_SPOUSE
     mortgage_interest: 11_000
     real_estate_taxes: 11_000
     charitable_deduction: 0
@@ -25,7 +25,7 @@
 - name: Real estate taxes and mortgage capped with medical and charitable
   period: 2022
   input:
-    filing_status: WIDWO
+    filing_status: SURVIVING_SPOUSE
     mortgage_interest: 11_000
     real_estate_taxes: 11_000
     charitable_deduction: 1_000

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integration.yaml

@@ -0,0 +1,44 @@
+- name: 0-NJ.yaml
+  absolute_error_margin: 2
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        self_employment_income: 50_000
+        is_tax_unit_head: true
+      person2:
+        age: 40
+        employment_income: 0.0
+        ssi: 0
+        wic: 0
+        head_start: 0
+        early_head_start: 0
+        commodity_supplemental_food_program: 0
+        self_employment_income: 50_000
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+        tanf: 0
+        free_school_meals: 0
+        reduced_price_school_meals: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 34
+  output:
+    nj_income_tax: 2_640

policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml

@@ -1,22 +1,21 @@
 - name: 1 Test basic formula
   period: 2021
   input:
-    adjusted_gross_income_person: [10_000]
-    nj_additions: [1_000]
-    nj_agi_subtractions: [2_000]
+    employment_income: [10_000]
     state_code: NJ
   output:
-    nj_agi: 9_000
+    nj_total_income: 10_000
+    nj_agi: 10_000
 
 - name: 2 Test that NJ AGI cannot be negative
   period: 2021
   input:
-    adjusted_gross_income: 10_000
-    nj_additions: 1_000
-    nj_agi_subtractions: 20_000
+    employment_income: [5_000]
+    taxable_interest_income: [5_000]
     state_code: NJ
   output:
-    nj_agi: 0
+    nj_total_income: 10_000
+    nj_agi: 10_000
 
 - name: 3 NJ taxpayer with taxable pension income
   absolute_error_margin: 0

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit_max.yaml

@@ -4,7 +4,7 @@
     taxable_social_security: 5_000
     ut_total_income: 20_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 242.50
@@ -15,7 +15,7 @@
     taxable_social_security: 5_000
     ut_total_income: 30_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 242.50
@@ -26,7 +26,7 @@
     taxable_social_security: 5_000
     ut_total_income: 25_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 242.50
@@ -37,7 +37,7 @@
     taxable_social_security: 0
     ut_total_income: 20_000
     tax_exempt_interest_income: 500
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 0  # no taxable social security income
@@ -48,7 +48,7 @@
     taxable_social_security: 100_000
     ut_total_income: 20_000
     tax_exempt_interest_income: 20_000
-    filing_status: single
+    filing_status: SINGLE
     state_code: UT
   output:
     ut_ss_benefits_credit_max: 4_700  

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py

@@ -4,9 +4,14 @@ from policyengine_us.model_api import *
 class nj_additions(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey additions to federal AGI by person"
+    label = "New Jersey additions to gross income"
     unit = USD
-    documentation = "Additions to federal AGI to get NJ total income."
+    documentation = "Additions to New Jersey gross income per NJ Statute 54A:5-1. These are amounts added back to gross income that may have been excluded or deducted for federal purposes."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 28-38
+    )
     defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.additions"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class nj_gross_income(Variable):
+    value_type = float
+    entity = Person
+    label = "New Jersey gross income"
+    unit = USD
+    documentation = "Gross income calculated from specific income categories per NJ statute, before additions and subtractions. This is built from gross income sources, not federal AGI."
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 15-27
+    )
+    defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.gross_income_sources"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py

@@ -4,14 +4,20 @@ from policyengine_us.model_api import *
 class nj_total_income(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey total income by person"
+    label = "New Jersey total income"
     unit = USD
+    documentation = "New Jersey total income calculated as gross income plus additions minus subtractions per NJ Statute 54A:5-1. This is the income base before exclusions."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",
+    )
     defined_for = StateCode.NJ
 
     def formula(person, period, parameters):
-        agi = person("adjusted_gross_income_person", period)
-        nj_additions = person("nj_additions", period)
-        nj_subtractions = person("nj_agi_subtractions", period)
-        return max_(0, agi + nj_additions - nj_subtractions)
+        # NJ Total Income = Gross Income + Additions - Subtractions
+        # Per NJ Statute 54A:5-1 and Form NJ-1040
+        gross_income = person("nj_gross_income", period)
+        additions = person("nj_additions", period)
+        subtractions = person("nj_agi_subtractions", period)
+        return max_(0, gross_income + additions - subtractions)

{policyengine_us-1.449.5.dist-info → policyengine_us-1.449.7.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: policyengine-us
-Version: 1.449.5
+Version: 1.449.7
 Summary: Add your description here.
 Author-email: PolicyEngine <hello@policyengine.org>
 License-File: LICENSE

{policyengine_us-1.449.5.dist-info → policyengine_us-1.449.7.dist-info}/RECORD

@@ -2498,8 +2498,10 @@ policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/additional.y
 policyengine_us/parameters/gov/states/nj/njdhs/tanf/maximum_benefit/main.yaml,sha256=BIyvDy4xsfYmSfnJfXNrPHUfqIFNlfpvR4QYBXaRYvM,1476
 policyengine_us/parameters/gov/states/nj/snap/amount.yaml,sha256=XgY3ZUGW5AWU_GVoja8YBIDDKY-r9joNmg6Mhz5wgew,348
 policyengine_us/parameters/gov/states/nj/snap/in_effect.yaml,sha256=f6CPtBmc8NWuyMK_7vNuFnGO15L_8MaMz3UgwrWHyeY,378
+policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml,sha256=NJw2G9pFz2UAFBB7wK0b7gVroypc9ijKTtO9GLEEfzc,502
 policyengine_us/parameters/gov/states/nj/tax/income/all_exclusions.yaml,sha256=k9bL9FRcpsSwjDOgbv0t-oDU6q0qYH3sKf0YRgzSR2Y,288
 policyengine_us/parameters/gov/states/nj/tax/income/filing_threshold.yaml,sha256=F6Am7Ceqhk0TVyiIG3YFbNZNUEDnrvkLZVc0U6ioAys,919
+policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml,sha256=PqTOnlgptS0Mb519KGFP-ju2ZITv3trhLDD1kGOGVrY,1821
 policyengine_us/parameters/gov/states/nj/tax/income/subtractions.yaml,sha256=j1s4mHYMikXly6g2IALBrjeYyYmUSJu5By6q4uYrXts,205
 policyengine_us/parameters/gov/states/nj/tax/income/credits/cdcc/README.md,sha256=VAZGt1sAu_LCgaRpLFoUMOUaIBkjA5GGPgZ-9TEq0gs,34
 policyengine_us/parameters/gov/states/nj/tax/income/credits/cdcc/rate.yaml,sha256=FqOswiRwgB0OxKHl-U-rnJR9nN6f2hGiGIoRCdRvS3c,1435
@@ -4070,7 +4072,7 @@ policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_income_tax_bef
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_taxable_income.yaml,sha256=aI9SyTehP2VBdFdd_TEc1Ph9kyadVJFQCfXyzibJQog,186
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/co_withheld_income_tax.yaml,sha256=JrA6rZJ1XW6792ICp4Uu5sxltPKn8K1Aswj0YSz5QUs,714
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/integration.yaml,sha256=kyvcT6hEP7kvt36FziYQuhLPiuHUNQ7AeMtGEpB9420,1818
-policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml,sha256=Po4Dvjv0AXM5NkJLY_Nxbo0Axxl6SXBp86MkmKNBueQ,9018
+policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml,sha256=lPb25qEX8XAr0e-_fQO8vsGXFcIsLTj7RWZWZrSGQlk,9016
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback_required.yaml,sha256=LDsjYo6ufnUUlOIi6AezAHIEYJRLyS5MqG_phZM6PZQ,1136
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_eligible.yaml,sha256=3602yDnQrLd5npqfbGByO-txaY6CROnNIZZBT6Cqjdk,1087
 policyengine_us/tests/policy/baseline/gov/states/co/tax/income/additions/state_addback/co_state_addback.yaml,sha256=VxE-mkUaLdpErLIHdbrlH6bGPWN1ZhGOr5XramAIweA,1154
@@ -4777,8 +4779,8 @@ policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_fed
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_itemized_deductions.yaml,sha256=Z1RwYpc-RGP5_ZrCWiz7DYcYli9-U_SYh-wlvxcR9Kg,1015
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction.yaml,sha256=2iepAL8HbOdO_0PRFwhFZpWqvHbvFaYIMRiY4IP_aHw,1525
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_a.yaml,sha256=afeW5A7nVLBdsNAJBEpjIwq-UjQvgOldlaeQYJmsB1w,7854
-policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml,sha256=aRvw-WnXkxnmFuwaU9T9d_CMUWPPUVmCiCDfcF6LB_k,3293
-policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml,sha256=b8_6okKpwGZdORSM3-TJj9NpXVvxkOyUvwhaPTdX9-8,4467
+policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_b.yaml,sha256=YgsOvt6Q_7xboorirIwqD_ys0l_ycpBQtbazv_koZj0,3298
+policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/mo_pension_and_ss_or_ssd_deduction_section_c.yaml,sha256=stTlKIr5WnF44_xCZ-j3xJWkb99GeZq3a6Essm731X4,4472
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/integration_tests/mo_pension_and_ss_or_ssd.yaml,sha256=m2yQsA0tziU2RRKgpay-rKpMHVYBqiq6ZyjO9FF6P6o,13189
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/income_tax/integration.yaml,sha256=xj9jzaRGADOJL8ZL_m_M0O4fGdEkd0AjX63_9GeFZOo,1863
 policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/income_tax/mo_income_tax_before_credits.yaml,sha256=dmDPieIPyu-LYXoobwoqvPm4VbARj4UijTNjgBFsQro,1879
@@ -4907,7 +4909,7 @@ policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_income_tax_bef
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_withheld_income_tax.yaml,sha256=gCHhGlmIBoay_r1ktkHL6QSNyhr153_2vc6cCz_fRCY,742
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/credits/nc_ctc.yaml,sha256=2VnaD97qwJYXk5wvC6LhAJ-RnxrzgdKz-c2cL4HhvLo,1358
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_child_deduction.yaml,sha256=5cuXtvbQopF26glNkt6TcchP_UQkCW2tpMNkb3sa2ho,1325
-policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml,sha256=YxhHJb8pNoxvWp-Ldnkn6uZaUu51jRh28iB1jDnsaLw,1163
+policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_itemized_deductions.yaml,sha256=XXyE87f4-COFjXmkvtqxX141z2rzg0ViKG2cbMBNnVg,1185
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_standard_deduction.yaml,sha256=YebRNf2Z06MRMMQ7Yu2is_xxp-aZIdBSkXcWBZf8lcQ,477
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/nc_standard_or_itemized_deductions.yaml,sha256=XynOtM-KA2I77q4u7_KSYD-tvfF3W4I9swfUjw0igJQ,215
 policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/deductions/military_retirement/nc_military_retirement_deduction.yaml,sha256=PW2lazSHxIGzW53gkCM_fIj_JgsxPoF_UdYOQrMmXgs,466
@@ -4956,6 +4958,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_a
 policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_maximum_benefit.yaml,sha256=WSIb05jOKtNppAFUFw9iDdA6XtLyx8DqEEA6FakwHHo,550
 policyengine_us/tests/policy/baseline/gov/states/nj/njdhs/tanf/nj_tanf_resources_eligible.yaml,sha256=9QyESfn8ABgX58-DNXefNqVOu-5sVitKdoFIbsXWdFs,403
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integation.yaml,sha256=SkXPEHvPT-W6BmbrXqFtgmrgoxGWYT0xjjL1YpERL08,1472
+policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/integration.yaml,sha256=LFipF4OrIUqFfploV0IOC68NnMDGu5h6670m0bozapA,1046
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_income_tax.yaml,sha256=2-HOCsItoq1YkN5Evctu6A8C0Bau9FF1AJzi9bA0Iqc,1082
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/nj_withheld_income_tax.yaml,sha256=dwQ9xFrEMdsNc6v7ZPWtjzwJEQQUvN01uzJBI4NEDKw,717
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.yaml,sha256=ZFmgVljDhx1vQBC2_O7rOG7T-1WSp3DDKFjjbNEBACs,1491
@@ -4980,7 +4983,7 @@ policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_dep
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_regular_exemption.yaml,sha256=qDkjpua9XzCx0J5--SBmyquUGB3MPU6alYe7k-zs-XU,808
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exemptions/nj_senior_exemption.yaml,sha256=WHaETaturjR1ioEc2rW7VnzlbSW3m15SA3rdYgOLSHo,1930
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/main/nj_main_income_tax.yaml,sha256=m6Ye0wcmTj1RobwXCR48qnzgI3kfpO5L4xYoMQsn6H8,1606
-policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml,sha256=WHNOldKESVUnj9fJi6aJ5_zNKz-oUuyhxHkKMs4dG5o,3020
+policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml,sha256=xXoGFTtEK7d_EUmQrEL3UUaBVqamxK8fyEMmTvroYVs,2990
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income.yaml,sha256=PPTJnuVyDScbFiZha_P5MSRQ4lH05lCYVL32uA1KmZw,507
 policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_taxable_income_before_property_tax_deduction.yaml,sha256=_jTVDGYXHiYkqw_ASGrP7rrB8htm9hVM_d7HOEo0gb0,519
 policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/integration.yaml,sha256=6Mt2Z3PMAGawpQ9S5oAsmWyj6hBgJaHSUC04Bfkc33U,5084
@@ -5279,7 +5282,7 @@ policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ut_taxpay
 policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/retirement_credit/ut_claims_retirement_credit.yaml,sha256=lBK0dx9jVu-7uP04yY2VcH7bg_M0ypRjiHPRdtnV_iQ,832
 policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/retirement_credit/ut_retirement_credit_max.yaml,sha256=_d9hgece3FDZGku-T13YjpLM62t4VMgS1zZOyYrHXko,3264
 policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit.yaml,sha256=UmhnHLkAqlACHwRLohbqF0VxKhdMJro9-au3-RrjlWQ,690
-policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit_max.yaml,sha256=nSPtV1zzv__4g-wELzCt4FUQDjAkU0C3wfdn95rlLMg,1419
+policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ss_benefits_credit/ut_ss_benefits_credit_max.yaml,sha256=ZLUcBzxDi-A-rJ94j2dUjgV3IJaNGdms8iKfdxPG4Hw,1419
 policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/taxable_income/ut_taxable_income.yaml,sha256=iyC-muEAwVgEnnk4ms-2Dbz9DO44hwjDK19Ey1oceVI,236
 policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/taxable_income/ut_total_income.yaml,sha256=b4BjL2J8gNgA374C7r-EPOezhhPvXmQ8UyFUC7q-wyA,188
 policyengine_us/tests/policy/baseline/gov/states/va/tax/income/integration.yaml,sha256=uiAVPPcGeyARUMwkXv7lgotYAXwkYcve3GS3Draaq7o,4688
@@ -7781,10 +7784,11 @@ policyengine_us/variables/gov/states/nj/tax/income/nj_main_income_tax.py,sha256=
 policyengine_us/variables/gov/states/nj/tax/income/nj_non_refundable_credits.py,sha256=wgg5ONiSj92ClyylohJzUhFKjd41Z-9W5S9KTu8SrHQ,252
 policyengine_us/variables/gov/states/nj/tax/income/nj_refundable_credits.py,sha256=3StrZnCaORv8MxSyc2l44uKOZWe0d6FddaAJ8VqzfB0,353
 policyengine_us/variables/gov/states/nj/tax/income/nj_withheld_income_tax.py,sha256=8Q1-49o29bv-EY54jOPq_NXqbkFTvYhCjHuVKmYX_BE,699
-policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py,sha256=DDHL9vIBD4VPFzWO0CatInF7IlHP4zHV_2Un0uk4b6A,411
+policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py,sha256=f_nkDNgvNfBou6JqVKpLsRUzGE6_I2g1ub-9Rd_DFSI,666
 policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi.py,sha256=hMzCHxrXQv2xCuPiT7-e3C0NJ6tqut71AHMId6XJeHI,603
 policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi_subtractions.py,sha256=O--mBTHrrRoN9TReRESCUXJ7KgpPFSrjtm577pl8918,703
-policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py,sha256=QpIEIemOQdPLewGWeM-fJP3MPCVumQGtWXD8DEuG5wE,617
+policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py,sha256=lHt6mB4N2K6tt0m2XPSXViMVRKykW5BGlwtvbgWxxSs,664
+policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py,sha256=Gg8qfnbFunIDDVbHMvWIDenNIThqHBD6FnDjOVR2Dq4,973
 policyengine_us/variables/gov/states/nj/tax/income/credits/cdcc/nj_cdcc.py,sha256=3umh8czfQolHmRdlBOPj1ttB4XO-G0sAic1gjdkQwlM,910
 policyengine_us/variables/gov/states/nj/tax/income/credits/ctc/nj_ctc.py,sha256=r_lt9w3bdENwsBuXPshrLvGLOa8Q9nx2hijZoFG8fLI,1359
 policyengine_us/variables/gov/states/nj/tax/income/credits/ctc/nj_ctc_eligible.py,sha256=oEPVUORcZHbCijZ3K5FNXbSCSh0lq2mWw5mcqLkHCfs,843
@@ -8988,8 +8992,8 @@ 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-1.449.5.dist-info/METADATA,sha256=drBnIvL3LBL7UDpRzu9DCCdp6YtLMhfeHXByl2DaaBA,1649
-policyengine_us-1.449.5.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
-policyengine_us-1.449.5.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
-policyengine_us-1.449.5.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
-policyengine_us-1.449.5.dist-info/RECORD,,
+policyengine_us-1.449.7.dist-info/METADATA,sha256=W4nYVpJ6X9KencYcOljg6e5d02vA4lLSHhzzW5_hFmk,1649
+policyengine_us-1.449.7.dist-info/WHEEL,sha256=WLgqFyCfm_KASv4WHyYy0P3pM_m7J5L9k2skdKLirC8,87
+policyengine_us-1.449.7.dist-info/entry_points.txt,sha256=MLaqNyNTbReALyKNkde85VkuFFpdPWAcy8VRG1mjczc,57
+policyengine_us-1.449.7.dist-info/licenses/LICENSE,sha256=2N5ReRelkdqkR9a-KP-y-shmcD5P62XoYiG-miLTAzo,34519
+policyengine_us-1.449.7.dist-info/RECORD,,