policyengine-us 1.465.0__py3-none-any.whl → 1.471.0__py3-none-any.whl

policyengine_us/parameters/gov/hhs/medicaid/emergency_medicaid/enabled.yaml

@@ -0,0 +1,14 @@
+description: The United States provides Emergency Medicaid for individuals who meet Medicaid eligibility requirements but for their immigration status.
+values:
+  0001-01-01: false
+  1987-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Emergency Medicaid enabled
+  reference:
+    - title: 42 USC 1396b(v)(2) - Exception for Emergency Medical Services
+      href: https://www.law.cornell.edu/uscode/text/42/1396b#v
+    - title: 8 USC 1611(b)(1)(A) - Exception for Emergency Medical Care
+      href: https://www.law.cornell.edu/uscode/text/8/1611#b_1_A

policyengine_us/parameters/gov/hhs/medicaid/emergency_medicaid/uses_medicaid_income_thresholds.yaml

@@ -0,0 +1,13 @@
+description: The United States requires Emergency Medicaid applicants to meet the same income thresholds as regular Medicaid for their eligibility category.
+values:
+  1987-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Emergency Medicaid uses Medicaid income thresholds
+  reference:
+    - title: 42 USC 1396b(v)(2)(B) - Emergency Medicaid Eligibility Requirements
+      href: https://www.law.cornell.edu/uscode/text/42/1396b#v_2_B
+    - title: 42 CFR 435.406 - Citizenship and Noncitizen Eligibility
+      href: https://www.law.cornell.edu/cfr/text/42/435.406

policyengine_us/parameters/gov/ssa/revenue/oasdi_share_of_gross_ss.yaml

@@ -0,0 +1,13 @@
+description: Share of gross SS benefits whose taxation is credited to OASDI trust funds.
+values:
+  1984-01-01: 0.5
+
+metadata:
+  unit: /1
+  period: year
+  label: OASDI share of gross SS for trust fund allocation
+  reference:
+    - title: PL 98-21 Section 121(e)(1) - Trust fund appropriations
+      href: https://www.congress.gov/bill/98th-congress/house-bill/1900
+    - title: OBRA 1993 Section 13215(c) - Medicare HI allocation
+      href: https://www.congress.gov/bill/103rd-congress/house-bill/2264

policyengine_us/parameters/gov/states/il/isbe/age_threshold/teen_parent.yaml

@@ -0,0 +1,15 @@
+description: Illinois sets this age threshold for the teen parent risk factor under the Illinois State Board of Education early childhood programs.
+values:
+  2015-01-01: 20
+
+metadata:
+  unit: year
+  period: year
+  label: Illinois ISBE teen parent age threshold
+  reference:
+    # ISBE lists "teen parent" as a risk factor but does not define the age threshold.
+    # Using IDHS definition of teen parent as "under age 20".
+    - title: ISBE PFAE Eligibility Form Section 2 (25-point factors)
+      href: https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf#page=2
+    - title: IDHS Teen Parent Services Program (under age 20)
+      href: https://www.dhs.state.il.us/Page.aspx?item=32189

policyengine_us/parameters/gov/states/il/isbe/income/countable_sources.yaml

@@ -0,0 +1,28 @@
+description: Illinois includes these income sources for countable income under the Illinois State Board of Education early childhood programs.
+values:
+  2015-01-01:
+    # Earned income
+    - employment_income
+    - self_employment_income
+    # Unearned income included per ISBE Household and Income Form
+    - child_support_received
+    - alimony_income
+    - pension_income
+    - retirement_distributions
+    - social_security
+    - ssi
+    - veterans_benefits
+    - disability_benefits
+    - workers_compensation
+    - unemployment_compensation
+    - strike_benefits
+    # Excluded: snap, wic, tanf (welfare benefits)
+    # Excluded: Federal education benefits, foster payments
+
+metadata:
+  unit: list
+  period: year
+  label: Illinois ISBE countable income sources
+  reference:
+    - title: ISBE Household and Income Form (69-72)
+      href: https://www.isbe.net/Documents/69-72_hshld_income.pdf

policyengine_us/parameters/gov/states/il/isbe/income/income_limit_rate.yaml

@@ -0,0 +1,13 @@
+description: Illinois uses this share of the federal poverty level as the income limit under the Illinois State Board of Education early childhood programs.
+values:
+  2015-01-01: 4
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois ISBE income limit FPL rate
+  reference:
+    - title: 105 ILCS 5/2-3.71(a)(4.5) - Preschool program
+      href: https://law.onecle.com/illinois/105ilcs5/2-3.71.html
+    - title: ISBE Preschool for All Implementation Manual
+      href: https://www.isbe.net/Documents/Preschool_for_All_Implementation_Manual.pdf#page=7

policyengine_us/parameters/gov/states/il/isbe/pfa/benefit/amount.yaml

@@ -0,0 +1,15 @@
+description: Illinois provides this amount as per-child funding under the Preschool For All program.
+values:
+  # FY2024: $20.99M total / 5,383 children = $3,900
+  # FY2025: $15.63M total / 4,008 children = $3,900
+  2024-01-01: 3_900
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Illinois PFA per-child funding amount
+  reference:
+    - title: Gov. Pritzker Smart Start FY2024 Press Release ($20.99M / 5,383 children)
+      href: https://www.illinois.gov/news/press-release.29519.html
+    - title: Gov. Pritzker Smart Start FY2025 Press Release ($15.63M / 4,008 children)
+      href: https://gov-pritzker-newsroom.prezly.com/gov-pritzker-announces-5150-new-preschool-seats-through-smart-start-initiative

policyengine_us/parameters/gov/states/il/isbe/pfae/benefit/amount.yaml

@@ -0,0 +1,15 @@
+description: Illinois provides this amount as per-child funding under the Preschool For All Expansion program.
+values:
+  # FY2024: $4.28M total / 503 children = $8,500
+  # FY2025: $9.70M total / 1,142 children = $8,500
+  2024-01-01: 8_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Illinois PFAE per-child funding amount
+  reference:
+    - title: Gov. Pritzker Smart Start FY2024 Press Release ($4.28M / 503 children)
+      href: https://www.illinois.gov/news/press-release.29519.html
+    - title: Gov. Pritzker Smart Start FY2025 Press Release ($9.70M / 1,142 children)
+      href: https://gov-pritzker-newsroom.prezly.com/gov-pritzker-announces-5150-new-preschool-seats-through-smart-start-initiative

policyengine_us/parameters/gov/states/il/isbe/pfae/eligibility/age_range.yaml

@@ -0,0 +1,26 @@
+description: Illinois limits eligibility to children of this age under the Preschool For All Expansion (PFAE) program.
+brackets:
+  - threshold:
+      2015-01-01: 0
+    amount:
+      2015-01-01: false
+  - threshold:
+      2015-01-01: 3
+    amount:
+      2015-01-01: true
+  - threshold:
+      2015-01-01: 6
+    amount:
+      2015-01-01: false
+
+metadata:
+  type: single_amount
+  amount_unit: bool
+  threshold_unit: year
+  period: year
+  label: Illinois PFAE eligible age range
+  reference:
+    - title: 23 IAC § 235.10 - Definitions (ages 3 to kindergarten enrollment)
+      href: https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-23-SS-235.10
+    - title: 105 ILCS 5/10-20.12 - Kindergarten enrollment age (age 5 by Sept 1)
+      href: https://law.onecle.com/illinois/105ilcs5/10-20.12.html

policyengine_us/parameters/gov/states/il/isbe/pfae/eligibility/income/deep_poverty_rate.yaml

@@ -0,0 +1,10 @@
+description: Illinois uses this share of the federal poverty level as the deep poverty threshold (50-point factor) under the Preschool For All Expansion (PFAE) program.
+metadata:
+  unit: /1
+  period: year
+  label: Illinois PFAE deep poverty FPL rate
+  reference:
+    - title: ISBE PDG Enrollment Form (50-point factors)
+      href: https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf#page=2
+values:
+  2015-01-01: 0.5

policyengine_us/parameters/gov/states/il/isbe/pfae/eligibility/income/low_income_rate.yaml

@@ -0,0 +1,10 @@
+description: Illinois uses this share of the federal poverty level as the low income threshold (25-point factor) under the Preschool For All Expansion (PFAE) program.
+metadata:
+  unit: /1
+  period: year
+  label: Illinois PFAE low income FPL rate
+  reference:
+    - title: ISBE PDG Enrollment Form (25-point factors)
+      href: https://www.isbe.net/Documents/pdg-eg-grant-enrollment-form.pdf#page=2
+values:
+  2015-01-01: 1

policyengine_us/parameters/gov/states/il/isbe/pi/benefit/amount.yaml

@@ -0,0 +1,16 @@
+description: Illinois provides this amount per child under the Prevention Initiative program (center-based).
+values:
+  # FY2024 Center-Based: $9.39M total / 702 children = $13,383
+  2024-01-01: 13_383
+  # FY2025: $6.85M total / 512 children = $13,379
+  2025-01-01: 13_379
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Illinois PI per-child funding amount (center-based)
+  reference:
+    - title: Gov. Pritzker Smart Start FY2024 Press Release ($9.39M / 702 children center-based)
+      href: https://www.illinois.gov/news/press-release.29519.html
+    - title: Gov. Pritzker Smart Start FY2025 Press Release ($6.85M / 512 children)
+      href: https://gov-pritzker-newsroom.prezly.com/gov-pritzker-announces-5150-new-preschool-seats-through-smart-start-initiative

policyengine_us/parameters/gov/states/il/isbe/pi/eligibility/age_threshold/child.yaml

@@ -0,0 +1,13 @@
+description: Illinois limits eligibility to children under this age under the Prevention Initiative program.
+values:
+  2015-01-01: 3
+
+metadata:
+  unit: year
+  period: year
+  label: Illinois PI child age threshold
+  reference:
+    - title: 105 ILCS 5/2-3.89
+      href: https://ilga.gov/Documents/legislation/ilcs/documents/010500050K2-3.89.htm
+    - title: 23 Ill. Adm. Code 235.10
+      href: http://ilrules.elaws.us/iac/t23_pt235_sec.235.10

policyengine_us/parameters/gov/states/il/isbe/pi/eligibility/age_threshold/young_parent.yaml

@@ -0,0 +1,11 @@
+description: Illinois uses this age threshold for young parent priority under the Prevention Initiative program.
+values:
+  2015-01-01: 21
+
+metadata:
+  unit: year
+  period: year
+  label: Illinois PI young parent age threshold
+  reference:
+    - title: ISBE Prevention Initiative Eligibility Form (Factor 11)
+      href: https://www.isbe.net/Documents/Prevention-Initiative-Eligibility-Form.pdf#page=2

policyengine_us/parameters/gov/states/il/isbe/pi/eligibility/income/deep_poverty_rate.yaml

@@ -0,0 +1,11 @@
+description: Illinois uses this share of the federal poverty guideline as the deep poverty threshold under the Prevention Initiative program.
+values:
+  2015-01-01: 0.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois PI deep poverty threshold as share of FPL
+  reference:
+    - title: ISBE Prevention Initiative Eligibility Form (Factor 4)
+      href: https://www.isbe.net/Documents/Prevention-Initiative-Eligibility-Form.pdf#page=2

policyengine_us/parameters/gov/states/il/isbe/pi/eligibility/income/low_income_rate.yaml

@@ -0,0 +1,11 @@
+description: Illinois uses this share of the federal poverty guideline as the low income threshold under the Prevention Initiative program.
+values:
+  2015-01-01: 1
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois PI low income threshold as share of FPL
+  reference:
+    - title: ISBE Prevention Initiative Eligibility Form (Factor 6)
+      href: https://www.isbe.net/Documents/Prevention-Initiative-Eligibility-Form.pdf#page=2

policyengine_us/parameters/gov/states/il/isbe/pi/eligibility/income/poverty_rate.yaml

@@ -0,0 +1,11 @@
+description: Illinois uses this share of the federal poverty guideline as the poverty threshold under the Prevention Initiative program.
+values:
+  2015-01-01: 2
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois PI poverty threshold as share of FPL
+  reference:
+    - title: ISBE Prevention Initiative Eligibility Form (Factor 36)
+      href: https://www.isbe.net/Documents/Prevention-Initiative-Eligibility-Form.pdf#page=3

policyengine_us/parameters/gov/states/il/isbe/pi/eligibility/priority/geriatric_pregnancy_age.yaml

@@ -0,0 +1,10 @@
+description: Minimum age for geriatric pregnancy factor in Illinois PI
+metadata:
+  unit: year
+  period: year
+  label: Geriatric pregnancy age threshold
+  reference:
+    - title: Prevention Initiative Eligibility Form - Factor 28
+      href: https://www.isbe.net/Documents/Prevention-Initiative-Eligibility-Form.pdf#page=3
+values:
+  2015-01-01: 40

policyengine_us/parameters/gov/states/il/isbe/pi/eligibility/risk_factors/minimum_score.yaml

@@ -0,0 +1,11 @@
+description: Illinois requires this minimum score for eligibility under the Prevention Initiative program.
+values:
+  2015-01-01: 50
+
+metadata:
+  unit: /1
+  period: year
+  label: Illinois PI minimum eligibility score
+  reference:
+    - title: ISBE Prevention Initiative Eligibility Form
+      href: https://www.isbe.net/Documents/Prevention-Initiative-Eligibility-Form.pdf#page=3

policyengine_us/parameters/gov/states/in/fssa/README.md

@@ -0,0 +1 @@
+# Family and Social Services Administration

policyengine_us/parameters/gov/states/in/fssa/tanf/README.md

@@ -0,0 +1 @@
+# Temporary Assistance for Needy Families

policyengine_us/parameters/gov/states/in/fssa/tanf/eligibility/continuing/fpg_rate.yaml

@@ -0,0 +1,12 @@
+description: Indiana uses this multiplier of the federal poverty guideline for continuing eligibility under the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 1
+
+metadata:
+  unit: /1
+  period: month
+  label: Indiana TANF continuing eligibility FPG rate
+  reference:
+    - title: 470 IAC 10.3-4-1
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-1

policyengine_us/parameters/gov/states/in/fssa/tanf/income/deductions/benefit/earned_income_disregard/rate.yaml

@@ -0,0 +1,12 @@
+description: Indiana excludes this share of earned income when calculating benefits under the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 0.75
+
+metadata:
+  unit: /1
+  period: month
+  label: Indiana TANF benefit earned income disregard rate
+  reference:
+    - title: 470 IAC 10.3-4-4(d)(1)
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-4

policyengine_us/parameters/gov/states/in/fssa/tanf/income/deductions/eligibility/earned_income_disregard/rate.yaml

@@ -0,0 +1,12 @@
+description: Indiana excludes this share of earned income when determining eligibility under the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 0.33
+
+metadata:
+  unit: /1
+  period: month
+  label: Indiana TANF eligibility earned income disregard rate
+  reference:
+    - title: 470 IAC 10.3-4-4(c)(2)
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-4

policyengine_us/parameters/gov/states/in/fssa/tanf/income/deductions/eligibility/flat_disregard/amount.yaml

@@ -0,0 +1,12 @@
+description: Indiana deducts this amount from earned income when determining eligibility under the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 30
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Indiana TANF eligibility flat disregard amount
+  reference:
+    - title: 470 IAC 10.3-4-4(c)(2)
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-4

policyengine_us/parameters/gov/states/in/fssa/tanf/income/deductions/work_expense/amount.yaml

@@ -0,0 +1,12 @@
+description: Indiana deducts this amount from gross earned income as work-related expenses under the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 90
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Indiana TANF work expense deduction amount
+  reference:
+    - title: 470 IAC 10.3-4-4(c)(1)
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-4

policyengine_us/parameters/gov/states/in/fssa/tanf/resources/limit/at_application/amount.yaml

@@ -0,0 +1,12 @@
+description: Indiana limits resources to this amount when applying for the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 1_000
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Indiana TANF resource limit at application amount
+  reference:
+    - title: 470 IAC 10.3-4-2
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-2

policyengine_us/parameters/gov/states/in/fssa/tanf/resources/limit/while_receiving/amount.yaml

@@ -0,0 +1,12 @@
+description: Indiana limits resources to this amount while receiving the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 10_000
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Indiana TANF resource limit while receiving amount
+  reference:
+    - title: IC 12-14-1-1(b)
+      href: https://iga.in.gov/laws/2025/ic/titles/12/#12-14-1-1

policyengine_us/parameters/gov/states/in/fssa/tanf/resources/vehicle_exemption/amount.yaml

@@ -0,0 +1,12 @@
+description: Indiana excludes this amount of vehicle equity from countable resources under the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 20_000
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Indiana TANF vehicle exemption amount
+  reference:
+    - title: IC 12-14-2-1(b)(2)
+      href: https://iga.in.gov/laws/2025/ic/titles/12/#12-14-2-1

policyengine_us/parameters/gov/states/in/fssa/tanf/standard_of_need/amount.yaml

@@ -0,0 +1,34 @@
+description: Indiana provides this amount as the standard of need under the Temporary Assistance for Needy Families program.
+
+1:
+  2023-07-01: 155
+2:
+  2023-07-01: 255
+3:
+  2023-07-01: 320
+4:
+  2023-07-01: 385
+5:
+  2023-07-01: 450
+6:
+  2023-07-01: 515
+7:
+  2023-07-01: 580
+8:
+  2023-07-01: 645
+9:
+  2023-07-01: 710
+10:
+  2023-07-01: 775
+
+metadata:
+  unit: currency-USD
+  period: month
+  breakdown:
+    - range(1, 11)
+  label: Indiana TANF standard of need amount
+  reference:
+    - title: 470 IAC 10.3-4-3(a)(1)
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-3
+    - title: IC 12-14-2-5
+      href: https://iga.in.gov/laws/2025/ic/titles/12/#12-14-2-5

policyengine_us/parameters/gov/states/in/fssa/tanf/standard_of_need/max_unit_size.yaml

@@ -0,0 +1,12 @@
+description: Indiana sets this as the maximum unit size for standard of need lookup under the Temporary Assistance for Needy Families program.
+
+values:
+  2023-07-01: 10
+
+metadata:
+  unit: person
+  period: year
+  label: Indiana TANF standard of need max unit size
+  reference:
+    - title: 470 IAC 10.3-4-3
+      href: https://iar.iga.in.gov/code/2026/470/10.3#470-10.3-4-3

policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml

@@ -8,8 +8,11 @@ values:
   2022-01-01: 111
   2023-01-01: 1_207
   2024-01-01: 1_273
+  2025-01-01: 1_313
 metadata:
   reference:
+    - title: Missouri Department of Revenue 2025 Individual Income Tax Year Changes (This reference should be updated once the 2025 tax form comes out)
+      href: https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/
     - title: Missouri Legal Code | 143.021.  Tax determined by rates in section 143.011 — no tax on taxable income, when.
       href: https://rezvisor.mo.gov/main/OneSection.aspx?section=143.021
     - title: 2024 MO-1040 Book - Individual Income Tax Long Form

policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml

@@ -17,6 +17,7 @@ brackets:
         2022-01-01: 1_121
         2023-01-01: 1_207
         2024-01-01: 1_273
+        2025-01-01: 1_313
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -29,6 +30,7 @@ brackets:
         2022-01-01: 2_242
         2023-01-01: 2_414
         2024-01-01: 2_546
+        2025-01-01: 2_626
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -41,6 +43,7 @@ brackets:
         2022-01-01: 3_363
         2023-01-01: 3_621
         2024-01-01: 3_819
+        2025-01-01: 3_939
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -53,6 +56,7 @@ brackets:
         2022-01-01: 4_484
         2023-01-01: 4_828
         2024-01-01: 5_092
+        2025-01-01: 5_252
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -65,6 +69,7 @@ brackets:
         2022-01-01: 5_605
         2023-01-01: 6_035
         2024-01-01: 6_365
+        2025-01-01: 6_565
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -77,6 +82,7 @@ brackets:
         2022-01-01: 6_726
         2023-01-01: 7_242
         2024-01-01: 7_638
+        2025-01-01: 7_878
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -89,6 +95,7 @@ brackets:
         2022-01-01: 7_847
         2023-01-01: 8_449
         2024-01-01: 8_911
+        2025-01-01: 9_191
       metadata:
         uprating: gov.irs.uprating
     rate:
@@ -114,10 +121,10 @@ brackets:
       # withholding formula. Statutes allow further reductions to 0.046 in 2026
       # and 0.045 in 2027, but we assume revenue conditions are not met until confirmed.
       2025-01-01: 0.047
-      # We model rates through 2025 based on 143.011: initial 4.95% rate in 2023 
-      # (subsection 2(1)), 0.15% reduction to 4.8% in 2024 (subsection 3(1)), and first 
-      # 0.1% reduction to 4.7% in 2025 (subsection 4(1)). We do not model potential 
-      # further 0.1% reductions allowed in subsection 4 until revenue conditions are 
+      # We model rates through 2025 based on 143.011: initial 4.95% rate in 2023
+      # (subsection 2(1)), 0.15% reduction to 4.8% in 2024 (subsection 3(1)), and first
+      # 0.1% reduction to 4.7% in 2025 (subsection 4(1)). We do not model potential
+      # further 0.1% reductions allowed in subsection 4 until revenue conditions are
       # confirmed met.
 
 metadata:
@@ -136,6 +143,8 @@ metadata:
       href: https://revisor.mo.gov/main/OneSection.aspx?section=143.011&bid=51511&hl=
     - title: 2025 Missouri Withholding Tax Formula
       href: https://dor.mo.gov/forms/Withholding%20Table%20-%20Weekly_2025.pdf#page=2
+    - title: Missouri Department of Revenue 2025 Individual Income Tax Year Changes (This reference should be updated once the 2025 tax form comes out)
+      href: https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/
 
   label: Missouri resident individual tax rates
   type: marginal_rate

policyengine_us/parameters/gov/states/mo/tax/income/subtractions/agi_subtractions.yaml

@@ -0,0 +1,18 @@
+description: Missouri subtracts these sources from federal adjusted gross income to determine state adjusted gross income.
+values:
+  2008-01-01:
+    - mo_qualified_health_insurance_premiums
+  2025-01-01:
+    - mo_qualified_health_insurance_premiums
+    - mo_capital_gains_subtraction_person
+
+
+metadata:
+  unit: list
+  period: year
+  label: Missouri adjusted gross income subtractions
+  reference:
+    - title: Revisor of Missouri, Title X Taxation and Revenue, Chapter 143, 143.121, Missouri adjusted gross income (8/28/2007)
+      href: https://www.revisor.mo.gov/main/OneSection.aspx?bid=50493&section=143.121
+    - title: Revisor of Missouri, Title X Taxation and Revenue, Chapter 143, 143.121, Missouri adjusted gross income (8/28/2025)
+      href: https://www.revisor.mo.gov/main/OneSection.aspx?section=143.121&bid=57543

policyengine_us/parameters/gov/states/mo/tax/income/subtractions/net_capital_gain/rate.yaml

@@ -0,0 +1,14 @@
+description: Missouri deducts this fraction of net capital gains from taxable income.
+values:
+  0000-01-01: 0.00
+  2025-01-01: 1
+
+metadata:
+  unit: /1
+  period: year
+  label: Missouri net capital gain deduction rate
+  reference:
+  - title: Missouri House of Representatives HB 594 (2025)
+    href: https://www.senate.mo.gov/25info/bts_web/bill.aspx?SessionType=R&BillID=4957943
+  - title: MO Dept of Revenue, Capital Gains Subtraction FAQs
+    href: https://dor.mo.gov/faq/taxation/individual/capital-gains-subtraction.html

policyengine_us/parameters/gov/states/oh/odjfs/owf/income/deductions/earned_income_disregard/flat_amount.yaml

@@ -0,0 +1,14 @@
+description: Ohio deducts this flat amount from gross earned income under the Ohio Works First program.
+
+values:
+  2023-10-01: 250
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Ohio Works First earned income flat disregard
+  reference:
+    - title: Ohio Administrative Code § 5101:1-23-20(H)(2)(b)
+      href: https://codes.ohio.gov/ohio-administrative-code/rule-5101:1-23-20
+    - title: Ohio TANF State Plan
+      href: https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/OWF/tanf/2024%20TANF%20State%20Plan%20Combined.pdf#page=4

policyengine_us/parameters/gov/states/oh/odjfs/owf/income/deductions/earned_income_disregard/percentage_of_disregard.yaml

@@ -0,0 +1,16 @@
+description: Ohio disregards this share of remaining earned income after the flat amount deduction under the Ohio Works First program.
+
+values:
+  2023-10-01: 0.5
+
+metadata:
+  unit: /1
+  period: month
+  label: Ohio Works First earned income percentage disregard
+  reference:
+    - title: Ohio Administrative Code § 5101:1-23-20(H)(2)(b)
+      href: https://codes.ohio.gov/ohio-administrative-code/rule-5101:1-23-20
+    - title: Ohio Revised Code § 5107.10(D)(3)
+      href: https://codes.ohio.gov/ohio-revised-code/section-5107.10
+    - title: Ohio TANF State Plan
+      href: https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/OWF/tanf/2024%20TANF%20State%20Plan%20Combined.pdf#page=4

policyengine_us/parameters/gov/states/oh/odjfs/owf/initial_eligibility/income_limit_rate.yaml

@@ -0,0 +1,14 @@
+description: Ohio applies this percentage of federal poverty level as initial eligibility income limit under the Ohio Works First program.
+
+values:
+  2023-10-01: 0.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Ohio Works First initial eligibility income limit rate
+  reference:
+    - title: Ohio Revised Code § 5107.10(D)(1)(a)
+      href: https://codes.ohio.gov/ohio-revised-code/section-5107.10
+    - title: Ohio TANF State Plan
+      href: https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/OWF/tanf/2024%20TANF%20State%20Plan%20Combined.pdf#page=4