upstream master

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us into hua7450/issue5109

CHANGELOG.md

@@ -5,6 +5,95 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [1.144.0] - 2024-11-18 02:11:15
+
+### Added
+
+- SALT deduction phase-out reform.
+
+## [1.143.0] - 2024-11-18 01:37:58
+
+### Added
+
+- Montana 2023 income tax rule updates.
+
+## [1.142.5] - 2024-11-16 20:55:48
+
+### Added
+
+- Populate va_agi_person and add the Virginia spouse tax adjustment to the net income tree.
+
+## [1.142.4] - 2024-11-16 20:47:40
+
+### Fixed
+
+- Remove the child tax rebate from the list of 2023 rhode island refundable credits.
+
+## [1.142.3] - 2024-11-16 20:18:42
+
+### Added
+
+- Add the 2023 Arkansas inflation relief credit amount and avoid attributing the amount twice for joint filers filing separately.
+
+## [1.142.2] - 2024-11-15 19:21:17
+
+### Fixed
+
+- Refactor the New York Working Families Tax Credit.
+
+## [1.142.1] - 2024-11-14 20:12:06
+
+### Fixed
+
+- Mississippi missing 2023 income tax bracket thresholds.
+
+## [1.142.0] - 2024-11-14 17:44:55
+
+### Added
+
+- Georgia 2024 income tax rate update.
+
+## [1.141.0] - 2024-11-13 16:46:23
+
+### Added
+
+- Los Angeles County expectant parent payment.
+- Los Angeles County infant supplement.
+
+## [1.140.1] - 2024-11-11 04:47:50
+
+### Fixed
+
+- Iowa Income Tax Rates 2023-2026.
+
+## [1.140.0] - 2024-11-11 04:40:19
+
+### Fixed
+
+- NJ EITC correctly calculates federal EITC entitlement.
+
+## [1.139.2] - 2024-11-10 18:07:53
+
+### Added
+
+- Test for meets_school_meal_categorical_eligibility with vectorized inputs.
+
+### Fixed
+
+- Corrected meets_school_meal_categorical_eligilibity to properly calculate eligibility for vectorized inputs.
+
+## [1.139.1] - 2024-11-08 23:52:56
+
+### Added
+
+- Label to Alaska tax param folder
+
+## [1.139.0] - 2024-11-07 11:43:28
+
+### Added
+
+- Update EITC joint bonus for childless filers.
+
 ## [1.138.0] - 2024-11-05 21:37:21
 
 ### Added
@@ -10144,6 +10233,20 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[1.144.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.143.0...1.144.0
+[1.143.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.142.5...1.143.0
+[1.142.5]: https://github.com/PolicyEngine/policyengine-us/compare/1.142.4...1.142.5
+[1.142.4]: https://github.com/PolicyEngine/policyengine-us/compare/1.142.3...1.142.4
+[1.142.3]: https://github.com/PolicyEngine/policyengine-us/compare/1.142.2...1.142.3
+[1.142.2]: https://github.com/PolicyEngine/policyengine-us/compare/1.142.1...1.142.2
+[1.142.1]: https://github.com/PolicyEngine/policyengine-us/compare/1.142.0...1.142.1
+[1.142.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.141.0...1.142.0
+[1.141.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.140.1...1.141.0
+[1.140.1]: https://github.com/PolicyEngine/policyengine-us/compare/1.140.0...1.140.1
+[1.140.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.139.2...1.140.0
+[1.139.2]: https://github.com/PolicyEngine/policyengine-us/compare/1.139.1...1.139.2
+[1.139.1]: https://github.com/PolicyEngine/policyengine-us/compare/1.139.0...1.139.1
+[1.139.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.138.0...1.139.0
 [1.138.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.137.4...1.138.0
 [1.137.4]: https://github.com/PolicyEngine/policyengine-us/compare/1.137.3...1.137.4
 [1.137.3]: https://github.com/PolicyEngine/policyengine-us/compare/1.137.2...1.137.3

changelog.yaml

@@ -8600,3 +8600,79 @@
     added:
     - SNAP 2024 SUA for Colorado
   date: 2024-11-05 21:37:21
+- bump: minor
+  changes:
+    added:
+    - Update EITC joint bonus for childless filers.
+  date: 2024-11-07 11:43:28
+- bump: patch
+  changes:
+    added:
+    - Label to Alaska tax param folder
+  date: 2024-11-08 23:52:56
+- bump: patch
+  changes:
+    added:
+    - Test for meets_school_meal_categorical_eligibility with vectorized inputs.
+    fixed:
+    - Corrected meets_school_meal_categorical_eligilibity to properly calculate eligibility
+      for vectorized inputs.
+  date: 2024-11-10 18:07:53
+- bump: minor
+  changes:
+    fixed:
+    - NJ EITC correctly calculates federal EITC entitlement.
+  date: 2024-11-11 04:40:19
+- bump: patch
+  changes:
+    fixed:
+    - Iowa Income Tax Rates 2023-2026.
+  date: 2024-11-11 04:47:50
+- bump: minor
+  changes:
+    added:
+    - Los Angeles County expectant parent payment.
+    - Los Angeles County infant supplement.
+  date: 2024-11-13 16:46:23
+- bump: minor
+  changes:
+    added:
+    - Georgia 2024 income tax rate update.
+  date: 2024-11-14 17:44:55
+- bump: patch
+  changes:
+    fixed:
+    - Mississippi missing 2023 income tax bracket thresholds.
+  date: 2024-11-14 20:12:06
+- bump: patch
+  changes:
+    fixed:
+    - Refactor the New York Working Families Tax Credit.
+  date: 2024-11-15 19:21:17
+- bump: patch
+  changes:
+    added:
+    - Add the 2023 Arkansas inflation relief credit amount and avoid attributing the
+      amount twice for joint filers filing separately.
+  date: 2024-11-16 20:18:42
+- bump: patch
+  changes:
+    fixed:
+    - Remove the child tax rebate from the list of 2023 rhode island refundable credits.
+  date: 2024-11-16 20:47:40
+- bump: patch
+  changes:
+    added:
+    - Populate va_agi_person and add the Virginia spouse tax adjustment to the net
+      income tree.
+  date: 2024-11-16 20:55:48
+- bump: minor
+  changes:
+    added:
+    - Montana 2023 income tax rule updates.
+  date: 2024-11-18 01:37:58
+- bump: minor
+  changes:
+    added:
+    - SALT deduction phase-out reform.
+  date: 2024-11-18 02:11:15

policyengine_us/parameters/gov/contrib/salt_phase_out/in_effect.yaml

@@ -0,0 +1,8 @@
+description: The SALT deduction is phased out based on earnings, if this is true.
+metadata:
+  unit: bool
+  period: year
+  label: SALT deduction phase out in effect
+
+values:
+  0000-01-01: false

policyengine_us/parameters/gov/contrib/salt_phase_out/rate.yaml

@@ -0,0 +1,18 @@
+description: The SALT deduction is phased out at this rate, based on earnings.
+
+brackets:
+  - threshold:
+      0000-01-01: 0
+    rate:
+      0000-01-01: 0
+  - threshold:
+      0000-01-01: 0
+    rate:
+      0000-01-01: 0
+
+metadata:
+  label: SALT deduction phase out rate 
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  period: year

policyengine_us/parameters/gov/contrib/states/ny/wftc/amount/max.yaml

@@ -13,9 +13,8 @@ metadata:
       href: https://legislation.nysenate.gov/pdf/bills/2023/S277C
 
 values:
-  2024-01-01: 0
-# 2024: 550
-# 2025: 800
-# 2026: 1,000
-# 2027: 1,200
-# 2028: 1,600
+  2025-01-01: 550
+  2026-01-01: 800
+  2027-01-01: 1_000
+  2028-01-01: 1_200
+  2029-01-01: 1_600

policyengine_us/parameters/gov/contrib/states/ny/wftc/amount/min.yaml

@@ -13,4 +13,4 @@ metadata:
       href: https://legislation.nysenate.gov/pdf/bills/2023/S277C
 
 values:
-  2024-01-01: 0 # 100
+  2024-01-01: 100

policyengine_us/parameters/gov/contrib/states/ny/wftc/child_age_threshold.yaml

@@ -8,10 +8,10 @@ metadata:
       href: https://legislation.nysenate.gov/pdf/bills/2023/S277C
 
 values:
-  2024-01-01: 0 # 17
+  2025-01-01: 16
+  2028-01-01: 17
 
 # The age threshold is applied to is applied to different provisions of the Working Families Tax Credit
 # at different time periods 
 # The Working Families defines child dependents as defined in 26 USC §24(c)(1) with the exception 
 # of the age threshold and student dependents
-

policyengine_us/parameters/gov/contrib/states/ny/wftc/eitc/match.yaml

@@ -8,9 +8,8 @@ metadata:
       href: https://legislation.nysenate.gov/pdf/bills/2023/S277C
 
 values:
-  2024-01-01: 0
-# 2025: 25%
-# 2026: 20%
-# 2027: 15%
-# 2028: 10%
-# 2029: 0
+  2025-01-01: 0.25
+  2026-01-01: 0.20
+  2027-01-01: 0.15
+  2028-01-01: 0.10
+  2029-01-01: 0

policyengine_us/parameters/gov/contrib/states/ny/wftc/exemptions/child_age_threshold.yaml

@@ -8,4 +8,4 @@ metadata:
       href: https://legislation.nysenate.gov/pdf/bills/2023/S277C
 
 values:
-  2024-01-01: 0 # 18
+  2025-01-01: 18

policyengine_us/parameters/gov/contrib/states/ny/wftc/reduction/married.yaml

@@ -11,19 +11,18 @@ metadata:
 
 brackets:
   - threshold:
-      2024-01-01: 0
+      2025-01-01: 0
     rate:
-      2024-01-01: 0
+      2025-01-01: 0
   - threshold:
       values:
-        2024-01-01: 0
-        # 2025: 110,000
-        # 2028: 90,000
-        # 2029: 50,000
+        2025-01-01: 110_000
+        2028-01-01: 90_000
+        2029-01-01: 50_000
       uprating:
         parameter: gov.irs.uprating
         rounding:
           type: downwards
           interval: 50
     rate:
-      2024-01-01: 0 # 0.02
+      2025-01-01: 0.02

policyengine_us/parameters/gov/contrib/states/ny/wftc/reduction/single.yaml

@@ -11,21 +11,20 @@ metadata:
 
 brackets:
   - threshold:
-      2024-01-01: 0
+      2025-01-01: 0
     rate:
-      2024-01-01: 0
+      2025-01-01: 0
   - threshold:
       values:
-        2024-01-01: 0
-        # 2025: 75,000
-        # 2026: 65,000
-        # 2027: 55,000
-        # 2028: 45,000
-        # 2029: 25,000
+        2025-01-01: 75_000
+        2026-01-01: 65_000
+        2027-01-01: 55_000
+        2028-01-01: 45_000
+        2029-01-01: 25_000
       uprating:
         parameter: gov.irs.uprating
         rounding:
           type: downwards
           interval: 50
     rate:
-      2024-01-01: 0 # 0.02
+      2025-01-01: 0.02

policyengine_us/parameters/gov/household/household_state_benefits.yaml

@@ -12,6 +12,8 @@ values:
     - ca_care
     - ca_fera
     - ca_la_ez_save
+    - ca_la_infant_supplement
+    - ca_la_expectant_parent_payment
     # Nebraska benefits
     - ne_child_care_subsidies
 

policyengine_us/parameters/gov/irs/capital_gains/brackets.yaml

@@ -7,6 +7,7 @@ rates:
     2013-01-01: 0.15
   3:
     2013-01-01: 0.2
+
   metadata:
     unit: /1
 thresholds:

policyengine_us/parameters/gov/irs/credits/eitc/phase_out/joint_bonus.yaml

@@ -50,7 +50,7 @@ brackets:
         2022-01-01: 6_130 # 15_290 - 9_160
         2023-01-01: 6_570 # 16_370 - 9_800
         2024-01-01: 6_920 # 17_250 - 10_330 
-        2025-01-01: 7_710 # 17_730 - 10_620
+        2025-01-01: 7_110 # 17_730 - 10_620
         # CBO forecast.
         2026-01-01: 7_250
         2027-01-01: 7_400

policyengine_us/parameters/gov/local/ca/la/dss/expectant_parent_payment/amount.yaml

@@ -0,0 +1,12 @@
+description: The California Department of Social Services provides the following Expectant Parent Payment.
+values:
+  2022-01-01: 900
+metadata:
+  unit: currency-USD
+  period: month
+  label: California Department of Social Services Expectant Parent Payment amount
+  reference:
+    - title: California Department of Social Services ALL COUNTY LETTER NO. 21-123
+      href: https://cdss.ca.gov/Portals/9/Additional-Resources/Letters-and-Notices/ACLs/2021/21-123.pdf?ver=2021-10-08-140950-570
+    - title: Los Angeles County Department of Children and Family Services Teen Parenting
+      href: https://dcfs.lacounty.gov/youth/teen-parenting/

policyengine_us/parameters/gov/local/ca/la/dss/expectant_parent_payment/pregnancy_month/max.yaml

@@ -0,0 +1,12 @@
+description: The California Department of Social Services provides the Expectant Parent Payment on and before this pregnancy month.  
+values:
+  2022-01-01: 6
+metadata:
+  unit: int
+  period: year
+  label: California Department of Social Services Expectant Parent Payment maximum pregnancy month
+  reference:
+    - title: California Department of Social Services ALL COUNTY LETTER NO. 21-123
+      href: https://cdss.ca.gov/Portals/9/Additional-Resources/Letters-and-Notices/ACLs/2021/21-123.pdf?ver=2021-10-08-140950-570
+    - title: California Welfare and Institutions Code, Division 9, Part 3, Chapter 2, Article 6, Section 11465 (e)(3)
+      href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=WIC&sectionNum=11465