policyengine-us 1.449.6__py3-none-any.whl → 1.458.0__py3-none-any.whl

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/irs/deductions/qbi/max/reit_ptp_rate.yaml

@@ -0,0 +1,13 @@
+description: REIT and PTP income is deducted at this rate under the qualified business income deduction.
+metadata:
+  label: REIT/PTP income deduction rate
+  unit: /1
+  period: year
+  reference:
+    - title: 26 U.S. Code § 199A(b)(1)(B) - Combined qualified business income amount
+      href: https://www.law.cornell.edu/uscode/text/26/199A#b_1_B
+    - title: IRS Form 8995 Lines 6-9 - REIT and PTP Component
+      href: https://www.irs.gov/pub/irs-pdf/f8995.pdf
+values:
+  2013-01-01: 0.0
+  2018-01-01: 0.2

policyengine_us/parameters/gov/states/ca/chhs/medi_cal_enrollment_freeze/in_effect.yaml

@@ -0,0 +1,12 @@
+description: California freezes new Medi-Cal enrollments for adults without satisfactory immigration status under this provision.
+values:
+  2016-01-01: false
+  2026-01-01: true
+  # TODO: End date not yet determined. Update when legislation changes.
+metadata:
+  unit: bool
+  period: year
+  label: CA Medi-Cal enrollment freeze in effect
+  reference:
+    - title: California Welfare and Institutions Code Section 14007.8(b)(1)
+      href: https://california.public.law/codes/welfare_and_institutions_code_section_14007.8

policyengine_us/parameters/gov/states/il/dhs/aabd/{qualified_noncitizen_status.yaml → qualified_noncitizen_statuses.yaml}

@@ -1,15 +1,15 @@
 description: Illinois considers these statuses as qualified noncitizens under the Aid to the Aged, Blind or Disabled program.
 values:
   1975-01-01:
-    - HONORABLY_DISCHARGED_VETERAN
     - REFUGEE
     - ASYLEE
     - DEPORTATION_WITHHELD
     - CONDITIONAL_ENTRANT
     - LEGAL_PERMANENT_RESIDENT
     - PAROLED_ONE_YEAR
-    - VICTIMS_OF_TRAFFICKING
-    
+    # - HONORABLY_DISCHARGED_VETERAN
+    # - VICTIMS_OF_TRAFFICKING
+
 metadata:
   label: Illinois AABD qualified noncitizen statuses
   period: year
@@ -17,5 +17,3 @@ metadata:
   reference:
     - title: Ill. Admin. Code tit. 89, § 113.10 - Citizenship
       href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-113.10
-    - title: Ill. Admin. Code tit. 89, § 112.10 - Citizenship (TANF)
-      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-112.10

policyengine_us/parameters/gov/states/il/dhs/tanf/{qualified_noncitizen_status.yaml → qualified_noncitizen_statuses.yaml}

@@ -1,13 +1,13 @@
-description: Illinois considers these statuses as qualified noncitizens under the Aid to the Aged, Blind or Disabled program.
+description: Illinois considers these statuses as qualified noncitizens under the Temporary Assistance for Needy Families program.
 values:
   1975-01-01:
-    # Honorably discharged veteran 
     - REFUGEE
     - ASYLEE
     - DEPORTATION_WITHHELD
     - CONDITIONAL_ENTRANT
     - LEGAL_PERMANENT_RESIDENT
     - PAROLED_ONE_YEAR
+    # Honorably discharged veteran
     # Victims of trafficking
 
 metadata:

policyengine_us/parameters/gov/states/il/hfs/bcc/eligibility/age.yaml

@@ -0,0 +1,12 @@
+description: Illinois limits the Health Benefits for Persons with Breast or Cervical Cancer (BCC) program to individuals under this age.
+metadata:
+  unit: year
+  period: year
+  label: Illinois BCC maximum age
+  reference:
+    - title: 305 ILCS 5/5-2(12) - Medical Assistance Eligibility
+      href: https://www.ilga.gov/legislation/ilcs/documents/030500050K5-2.htm
+    - title: IDHS PM 06-20-02 - BCC Eligibility Criteria
+      href: https://www.dhs.state.il.us/page.aspx?item=33528
+values:
+  2000-10-01: 65

policyengine_us/parameters/gov/states/il/hfs/fpp/eligibility/household_size.yaml

@@ -0,0 +1,14 @@
+description: Illinois uses this fixed household size for Family Planning Program income calculations.
+values:
+  2022-12-01: 2
+metadata:
+  unit: person
+  period: year
+  label: Illinois Family Planning Program fixed household size
+  reference: 
+    - title: IDHS Program Standards
+      href: https://www.dhs.state.il.us/page.aspx?item=21741
+    - title: DHS MR #22.28 Family Planning - Financial Eligibility
+      href: https://www.dhs.state.il.us/page.aspx?item=146077
+    - title: 42 CFR § 435.603(k) - Allows states to "increase the family size of the individual by one"
+      href: https://www.law.cornell.edu/cfr/text/42/435.603#k

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

@@ -0,0 +1,15 @@
+description: Illinois limits income to this share of the federal poverty level under the Family Planning Program.
+values:
+  2022-12-01: 2.13
+metadata:
+  unit: /1
+  period: year
+  label: Illinois Family Planning Program income limit rate
+  reference:
+    # Can't find statutory or regulatory references
+    - title: IDHS Program Standards
+      href: https://www.dhs.state.il.us/page.aspx?item=21741
+    - title: DHS MR #22.28 Family Planning - Financial Eligibility
+      href: https://www.dhs.state.il.us/page.aspx?item=146077
+    - title: HFS Family Planning Program
+      href: https://hfs.illinois.gov/medicalclients/familyplanning.html

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/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/reforms/reforms.py

@@ -121,6 +121,9 @@ from .states.ri.ctc.ri_ctc_reform import create_ri_ctc_reform
 from .states.ri.exemption.ri_exemption_reform import (
     create_ri_exemption_reform_fn,
 )
+from .states.de.dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)
 from .aca import (
     create_aca_ptc_additional_bracket_reform,
     create_aca_ptc_simplified_bracket_reform,
@@ -276,6 +279,9 @@ def create_structural_reforms_from_parameters(parameters, period):
     )
     ri_ctc = create_ri_ctc_reform(parameters, period)
     ri_exemption = create_ri_exemption_reform_fn(parameters, period)
+    de_dependent_credit = create_de_dependent_credit_reform_fn(
+        parameters, period
+    )
     aca_ptc_additional_bracket = create_aca_ptc_additional_bracket_reform(
         parameters, period
     )
@@ -337,6 +343,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         ctc_minimum_refundable_amount,
         ri_ctc,
         ri_exemption,
+        de_dependent_credit,
         aca_ptc_additional_bracket,
         aca_ptc_simplified_bracket,
     ]

policyengine_us/reforms/state_dependent_exemptions/repeal_state_dependent_exemptions.py

@@ -420,7 +420,7 @@ def create_repeal_state_dependent_exemptions() -> Reform:
             income = tax_unit("ky_modified_agi", period)
             fpg = parameters(period).gov.hhs.fpg
             # This will be CONTIGUOUS_US for Kentucky.
-            state_group = tax_unit.household("state_group", period)
+            state_group = tax_unit.household("state_group_str", period)
             p1 = fpg.first_person[state_group]
             padd = fpg.additional_person[state_group]
             family_size = tax_unit("head_spouse_count", period)

policyengine_us/reforms/states/de/__init__.py

@@ -0,0 +1,3 @@
+from .dependent_credit.de_dependent_credit_reform import (
+    create_de_dependent_credit_reform_fn,
+)