diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..5f3451fed62 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: minor + changes: + changed: + - Remove state codes for Missouri. diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml index 8e953f9b409..ede23637f40 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml @@ -8,5 +8,5 @@ metadata: label: Missouri non-refundable tax credits period: year reference: - - title: 143.177. Missouri working family tax credit act + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.177 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.177&bid=49978&hl= diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml index b4b9d05e865..7c4288d21a4 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml @@ -1,4 +1,4 @@ -description: Age threshold for qualification for the MO Property Tax Credit +description: Missouri limits the property tax credit to filers of this age or older. values: 2008-08-28: 65 metadata: @@ -8,5 +8,5 @@ metadata: reference: - title: 2023 Form MO-PTS - Property Tax Credit Schedule href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=1 - - title: MO Rev 135.010 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (1) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435&hl=property+tax+credit%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml index 3a13e8e3762..95c87fda3ec 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml @@ -1,4 +1,4 @@ -description: Minimum age for person with social security survivors benefits +description: Missouri limits the property tax credit to filers receiving social security survivor benefits who are at least this age. values: 2008-08-28: 60 metadata: @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit aged survivor minimum age reference: - - title: MO Rev 135.010 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (1) - https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 # Quote from above legislative reference: # the claimant has reached the age of sixty on or before the diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml similarity index 73% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml index 9e58b7e50c9..8e41a2544c6 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml @@ -1,4 +1,4 @@ -description: Maximum claimable property tax associated with a rented property. +description: Missouri caps the property tax credit for a rented property to this amount. values: 2008-08-28: 750 metadata: @@ -10,5 +10,5 @@ metadata: href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - title: 2021 MO-PTS Property Tax Credit Schedule, Line 12 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev 135.025 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml similarity index 73% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml index d995890b268..db1a9196086 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml @@ -1,4 +1,4 @@ -description: Gross income offset for a married couple filing jointly who own. +description: Missouri limits the property tax credit for a married couple filing jointly who own. values: 2021-01-01: 4_000 metadata: @@ -10,5 +10,5 @@ metadata: href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (5) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml similarity index 72% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml index 123db210aff..c652d7b6621 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml @@ -1,4 +1,4 @@ -description: Gross income offset for a married couple filing jointly who rent. +description: Missouri limits the property tax credit for a married couple filing jointly who rent. values: 2021-01-01: 2_000 metadata: @@ -10,5 +10,5 @@ metadata: href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (5) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml index db8073359b7..d6f751b2b5e 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml @@ -1,4 +1,4 @@ -description: Gross income offset for those not a married couple filing jointly. +description: Missouri limits the property tax credit for those not a married couple filing jointly. values: 2021-01-01: 0 metadata: @@ -10,5 +10,5 @@ metadata: href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (5) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml similarity index 76% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml index 7fdca0bbc45..83fefe891ad 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml @@ -1,4 +1,4 @@ -description: Net household income above which MO property tax credit is reduced. +description: Missouri reduces the property tax credit above this threshold. values: 1997-01-01: 13_000 2008-08-28: 14_300 @@ -11,5 +11,5 @@ metadata: href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=46 - title: 2021 MO-1040 Book - Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=46 - - title: MO Rev Stat § 135.030 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.030 (1) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml index c6a1c4a6cab..3b11ad79fab 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml @@ -1,4 +1,4 @@ -description: Rate at which maximum MO property tax credit is phased out. +description: Missouri phases out the property tax credit at this rate. values: 2021-01-01: 0.000625 # = 1 / 16 / 100 metadata: @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout rate reference: - - title: MO Rev Stat § 135.030 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml index 80fed38ccc1..5faf067dc87 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml @@ -1,4 +1,4 @@ -description: Step size by which maximum MO property tax credit is phased out. +description: Missouri phases out the property tax credit at this step size. values: 2021-01-01: 300 metadata: @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout step size reference: - - title: MO Rev Stat § 135.030 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml index 41bf9a25169..412a590a171 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml @@ -1,4 +1,4 @@ -description: Maximum claimable property tax associated with an owned property. +description: Missouri limits the property tax credit for a property owner to this amount. values: 2008-08-28: 1_100 metadata: @@ -10,5 +10,5 @@ metadata: href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - title: 2021 MO-PTS Property Tax Credit Schedule, Line 11 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev 135.025 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml index e229de1e77c..dfb2317d213 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml @@ -1,4 +1,4 @@ -description: Ratio of property tax to total rent. +description: Missouri limits the property tax credit for a renter to this property-tax-to-total-rent ratio. values: 2021-01-01: 0.20 metadata: diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml index c12d8fd7107..e5406680946 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml @@ -1,4 +1,4 @@ -description: Types of public assistance included in MO PTC gross income +description: Missouri includes these types of public assistance in the gross income for the property tax credit. values: 2008-08-28: - ssi diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml index fe5b945ec0d..7863016dee3 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml @@ -7,5 +7,5 @@ metadata: label: Missouri refundable tax credits period: year reference: - - title: https://revisor.mo.gov/main/OneSection.aspx?section=135.020&bid=6437 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.020 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.020&bid=6437 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml index f4d8b60a764..ee51d2c069e 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml @@ -6,5 +6,5 @@ metadata: label: Missouri EITC match period: year reference: - - title: 143.177. Missouri working family tax credit act + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.177 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.177&bid=49978&hl= diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml index 3aa1f2cd51f..ad578b22204 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml @@ -11,5 +11,5 @@ metadata: href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=16 - title: 2022 Form MO-1040, Line 17 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=16 - - title: 2023 MO Revisor 143.022 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.022 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.022 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml index 1073e6ab497..e04b7058f99 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml @@ -12,7 +12,7 @@ SURVIVING_SPOUSE: metadata: unit: currency-USD period: year - label: Missouri federal income tax deduction caps + label: Missouri federal income tax deduction cap reference: - title: 2021 Missouri Form MO-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml index fc180c94c38..c6b93b19522 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml @@ -24,7 +24,7 @@ metadata: reference: - title: 2021 Form MO-1040, Line 12 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf - - title: Revisor of Missouri, Title X TAXATION AND REVENUE, Chapter 143.171 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 label: Missouri federal income tax deduction rates type: single_amount diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml index 864b7ad3564..6cc083a937d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml @@ -14,7 +14,7 @@ metadata: reference: - title: 2021 Itemized Deductions Schedule A (Form 1040) href: https://www.irs.gov/pub/irs-pdf/f1040sa.pdf - - title: Missouri Title X TAXATION AND REVENUE, Chapter 143.141. Itemized deductions, when authorized, how computed. + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.141 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.141&bid=7212 - title: 2021 Form MO-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_private_pension.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/max_private_pension.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_private_pension.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/max_private_pension.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml similarity index 93% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml index de5986aff36..e2f907ee463 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml @@ -12,7 +12,7 @@ SURVIVING_SPOUSE: metadata: unit: currency-USD period: year - label: Missouri Public Pension Deduction Allowance + label: Missouri public pension deduction allowance reference: - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml similarity index 90% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml index f9942fd15e6..b41992ac4b0 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml @@ -18,5 +18,5 @@ metadata: href: https://dor.mo.gov/forms/MO-A_2022.pdf#page=3 - title: Form MO-A 2023 href: https://dor.mo.gov/forms/MO-A_2023.pdf#page=3 - - title: MO Revisor 143.124 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml index 4bb9c57b743..6af401fb36d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml @@ -10,8 +10,8 @@ values: 2024-01-01: 1_273 metadata: reference: - - 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: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.021 + href: https://revisor.mo.gov/main/OneSection.aspx?section=143.021 - title: 2023 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=26 - title: 2022 Individual Income Tax Long Form MO-1040 Instructions diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml index b928d9a59d5..c32e497b1d6 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml @@ -119,7 +119,7 @@ metadata: href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - title: 2022 Missouri Income Tax Chart Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - - title: Missouri Legal Code, Chapter 143.011. Resident individuals — tax rates — rate reductions, when. + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.011 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.011&bid=51511&hl= - title: 2024 Missouri Withholding Tax Formula href: https://dor.mo.gov/forms/Withholding%20Formula_2024.pdf#page=2 diff --git a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py index d63db8f4c27..d95bd6894ee 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py @@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters): # compute maximum (that is, pre-phaseout) credit amount for rent rent = add(tax_unit, period, ["rent"]) ratio = p.property_tax_rent_ratio - rent_limit = p.rent_property_tax_limit + rent_limit = p.cap rent_amount = min_(rent * ratio, rent_limit) # compute maximum (that is, pre-phaseout) credit amount for taxes ptax = add(tax_unit, period, ["real_estate_taxes"]) @@ -28,7 +28,7 @@ def formula(tax_unit, period, parameters): # combine the rent_amount and ptax_amount subject to ptax_limit max_credit = min_(rent_amount + ptax_amount, ptax_limit) # phase out credit amount using legislative formula (not form table) - po_start = p.phase_out.threshold + po_start = p.phase_out.income_threshold po_step = p.phase_out.step po_rate = p.phase_out.rate net_income = tax_unit("mo_ptc_net_income", period) diff --git a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py index 8fedb6c0dc7..70ca09e8e38 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py @@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters): p.income_offset.non_joint, where( rents, - p.income_offset.joint_renter, - p.income_offset.joint_owner, + p.income_offset.joint.renter, + p.income_offset.joint.owner, ), ) diff --git a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py index a23fc43b068..60cbf307905 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py @@ -34,9 +34,9 @@ def formula(person, period, parameters): # Section A, Public Pension Amounts # TODO: # unclear reference to "See instructions if Line 3 of Section C is more than $0" here: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - public_pension_allowance = p.mo_public_pension_deduction_allowance[ - filing_status - ] + public_pension_allowance = ( + p.pension.public_pension_deduction_allowance[filing_status] + ) agi_over_public_pension__allowance = max_( agi_in_excess_of_taxable_social_security - public_pension_allowance, @@ -44,14 +44,14 @@ def formula(person, period, parameters): ) public_pension_amount = person("taxable_public_pension_income", period) max_social_security_benefit = ( - p.mo_max_social_security_benefit + p.social_security.max_social_security_benefit ) # Seen on Line 7, Section A public_pension_value = min_( public_pension_amount, max_social_security_benefit ) - ss_or_ssdi_exemption_threshold = p.mo_ss_or_ssdi_exemption_threshold[ - filing_status - ] + ss_or_ssdi_exemption_threshold = ( + p.social_security.ss_or_ssdi_exemption_threshold[filing_status] + ) eligible_ss_or_ssd = person( "mo_pension_and_ss_or_ssd_deduction_section_c", period diff --git a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py index 2371a4e5f1c..6f9b237fd80 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py @@ -27,11 +27,11 @@ def formula(person, period, parameters): ( unit_mo_agi - unit_taxable_oasdi - - p.mo_private_pension_deduction_allowance[filing_status] + - p.pension.private_pension_deduction_allowance[filing_status] ), ) ind_pvt_pen_amt = person("taxable_private_pension_income", period) - ind_pvt_pen_val = min_(ind_pvt_pen_amt, p.mo_max_private_pension) + ind_pvt_pen_val = min_(ind_pvt_pen_amt, p.pension.max_private_pension) unit_pvt_pen_val = tax_unit.sum(ind_pvt_pen_val) # line8 unit_deduction = max_(0, unit_pvt_pen_val - excess_agi) # line9 # Compute the individual's share of the tax unit's taxable private pension income. diff --git a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py index 893da841d64..517da2ea2d9 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py @@ -20,7 +20,9 @@ def formula(person, period, parameters): unit_mo_agi = tax_unit.sum(ind_mo_agi) filing_status = tax_unit("filing_status", period) p = parameters(period).gov.states.mo.tax.income.deductions - unit_allowance = p.mo_ss_or_ssd_deduction_allowance[filing_status] + unit_allowance = p.social_security.ss_or_ssd_deduction_allowance[ + filing_status + ] unit_agi_over_allowance = max_(0, unit_mo_agi - unit_allowance) ind_taxable_ben = person("taxable_social_security", period) unit_taxable_ben = tax_unit.sum(ind_taxable_ben)