Merge pull request #86 from rickecon/ky

Merging
TheCGO · Nov 8, 2024 · 8c7cc93 · 8c7cc93
2 parents 9cfa419 + 6861667
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -5,6 +5,14 @@ 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).
 
+
+## [0.3.3] - 2024-11-07 23:30:00
+
+### Added
+
+- Updated and fixed Kentucky, Maryland, and Vermont parameters, variables and tests.
+- Removed `tools/taxcalc/` directory
+
 ## [0.3.2] - 2024-10-10 3:00:00
 
 ### Added
@@ -231,6 +239,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - First prototype version based off of openfisca-us and tax-calculator.
 
 
+[0.3.3]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.2...v0.3.3
 [0.3.2]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.1...v0.3.2
 [0.3.1]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.0...v0.3.1
 [0.3.0]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.9...v0.3.0

diff --git a/changelog.yaml b/changelog.yaml
@@ -208,3 +208,9 @@
     added:
       - Updated 4 files to remove type errors.
   date: 2024-10-10 3:00:00
+- bump: patch
+  changes:
+    added:
+      - Updated and fixed Kentucky, Maryland, and Vermont parameters, variables and tests.
+      - Removed `tools/taxcalc/` directory
+  date: 2024-11-07 23:30:00
diff --git a/fiscalsim_us/parameters/calibration/gov/cbo/income_by_source.yaml b/fiscalsim_us/parameters/calibration/gov/cbo/income_by_source.yaml
@@ -2,172 +2,189 @@ description: Historical data and projections of detailed adjusted gross income (
 metadata: 
   unit: currency-USD
   reference:
-  - title: The Budget and Economic Outlook 2023 to 2033 | Congressional Budget Office
-    # Revenue Projections, by Category > Feb 2023 > Sheet 3.Individual Income Tax Details
-    href: https://www.cbo.gov/publication/58848
+  - title: Revenue Projections, by Category | Congressional Budget Office | June 2024
+    # Source: https://www.cbo.gov/data/budget-economic-data
+    # Sheet 3.Individual Income Tax Details
+    href: https://www.cbo.gov/system/files/2024-06/51138-2024-06-Revenue.xlsx
 adjusted_gross_income:
   metadata:
     label: Total AGI
   values:
+    2015-01-01:
+      value: 9_033_840_000_000
+      metadata:
+        reference:
+        - title: Tax Foundation
+          href: https://taxfoundation.org/data/all/federal/summary-latest-federal-income-tax-data-2015-update/
     2019-01-01: 11_962_000_000_000
     2020-01-01: 12_650_000_000_000
-    2021-01-01: 14_758_000_000_000
-    2022-01-01: 15_104_000_000_000
-    2023-01-01: 15_514_000_000_000
-    2024-01-01: 16_081_000_000_000
-    2025-01-01: 16_770_000_000_000
-    2026-01-01: 17_463_000_000_000
-    2027-01-01: 18_187_000_000_000
-    2028-01-01: 18_858_000_000_000
-    2029-01-01: 19_496_000_000_000
-    2030-01-01: 20_233_000_000_000
-    2031-01-01: 20_983_000_000_000
-    2032-01-01: 21_767_000_000_000
-    2033-01-01: 22_564_000_000_000
+    2021-01-01: 14_791_339_000_000
+    2022-01-01: 14_614_252_000_000
+    2023-01-01: 15_605_798_000_000
+    2024-01-01: 16_626_359_000_000
+    2025-01-01: 17_326_481_000_000
+    2026-01-01: 17_908_425_000_000
+    2027-01-01: 18_557_657_000_000
+    2028-01-01: 19_175_991_000_000
+    2029-01-01: 19_791_818_000_000
+    2030-01-01: 20_506_362_000_000
+    2031-01-01: 21_252_852_000_000
+    2032-01-01: 22_028_907_000_000
+    2033-01-01: 22_837_546_000_000
+    2034-01-01: 23_693_875_000_000
 employment_income:
   metadata:
     label: Total employment income
   values:
     2019-01-01: 8_273_000_000_000
     2020-01-01: 8_414_000_000_000
-    2021-01-01: 9_165_000_000_000
-    2022-01-01: 9_944_000_000_000
-    2023-01-01: 10_435_000_000_000
-    2024-01-01: 10_931_000_000_000
-    2025-01-01: 11_466_000_000_000
-    2026-01-01: 11_963_000_000_000
-    2027-01-01: 12_421_000_000_000
-    2028-01-01: 12_898_000_000_000
-    2029-01-01: 13_396_000_000_000
-    2030-01-01: 13_905_000_000_000
-    2031-01-01: 14_424_000_000_000
-    2032-01-01: 14_953_000_000_000
-    2033-01-01: 15_488_000_000_000
+    2021-01-01: 9_022_400_000_000
+    2022-01-01: 9_730_400_000_000
+    2023-01-01: 10_347_700_000_000
+    2024-01-01: 10_926_900_000_000
+    2025-01-01: 11_422_200_000_000
+    2026-01-01: 11_894_400_000_000
+    2027-01-01: 12_359_200_000_000
+    2028-01-01: 12_840_500_000_000
+    2029-01-01: 13_341_300_000_000
+    2030-01-01: 13_853_900_000_000
+    2031-01-01: 14_379_200_000_000
+    2032-01-01: 14_915_600_000_000
+    2033-01-01: 15_466_500_000_000
+    2034-01-01: 16_035_900_000_000
 taxable_interest_and_ordinary_dividends: # excludes qualified_dividend_income
   2019-01-01: 237_000_000_000
   2020-01-01: 241_000_000_000
-  2021-01-01: 243_000_000_000
-  2022-01-01: 257_000_000_000
-  2023-01-01: 305_000_000_000
-  2024-01-01: 330_000_000_000
-  2025-01-01: 338_000_000_000
-  2026-01-01: 360_000_000_000
-  2027-01-01: 382_000_000_000
-  2028-01-01: 400_000_000_000
-  2029-01-01: 416_000_000_000
-  2030-01-01: 422_000_000_000
-  2031-01-01: 428_000_000_000
-  2032-01-01: 436_000_000_000
-  2033-01-01: 445_000_000_000
+  2021-01-01: 194_600_000_000
+  2022-01-01: 216_400_000_000
+  2023-01-01: 237_400_000_000
+  2024-01-01: 279_100_000_000
+  2025-01-01: 323_600_000_000
+  2026-01-01: 346_000_000_000
+  2027-01-01: 356_400_000_000
+  2028-01-01: 372_800_000_000
+  2029-01-01: 389_200_000_000
+  2030-01-01: 397_800_000_000
+  2031-01-01: 408_100_000_000
+  2032-01-01: 421_100_000_000
+  2033-01-01: 430_900_000_000
+  2034-01-01: 442_300_000_000
 qualified_dividend_income:
   2019-01-01: 248_000_000_000
   2020-01-01: 246_000_000_000
-  2021-01-01: 262_000_000_000
-  2022-01-01: 276_000_000_000
-  2023-01-01: 282_000_000_000
-  2024-01-01: 281_000_000_000
-  2025-01-01: 286_000_000_000
-  2026-01-01: 297_000_000_000
-  2027-01-01: 310_000_000_000
-  2028-01-01: 323_000_000_000
-  2029-01-01: 336_000_000_000
-  2030-01-01: 357_000_000_000
-  2031-01-01: 379_000_000_000
-  2032-01-01: 400_000_000_000
-  2033-01-01: 420_000_000_000
+  2021-01-01: 295_900_000_000
+  2022-01-01: 314_300_000_000
+  2023-01-01: 320_500_000_000
+  2024-01-01: 334_800_000_000
+  2025-01-01: 351_600_000_000
+  2026-01-01: 364_800_000_000
+  2027-01-01: 375_400_000_000
+  2028-01-01: 387_200_000_000
+  2029-01-01: 402_200_000_000
+  2030-01-01: 428_100_000_000
+  2031-01-01: 453_900_000_000
+  2032-01-01: 479_000_000_000
+  2033-01-01: 503_400_000_000
+  2034-01-01: 527_200_000_000
 net_capital_gain:
   2019-01-01: 884_000_000_000
   2020-01-01: 1_152_000_000_000
-  2021-01-01: 2_037_000_000_000
-  2022-01-01: 1_698_000_000_000
-  2023-01-01: 1_485_000_000_000
-  2024-01-01: 1_370_000_000_000
-  2025-01-01: 1_315_000_000_000
-  2026-01-01: 1_288_000_000_000
-  2027-01-01: 1_285_000_000_000
-  2028-01-01: 1_298_000_000_000
-  2029-01-01: 1_322_000_000_000
-  2030-01-01: 1_356_000_000_000
-  2031-01-01: 1_397_000_000_000
-  2032-01-01: 1_442_000_000_000
-  2033-01-01: 1_491_000_000_000
+  2021-01-01: 2_107_100_000_000
+  2022-01-01: 1_287_200_000_000
+  2023-01-01: 1_398_000_000_000
+  2024-01-01: 1_472_000_000_000
+  2025-01-01: 1_430_400_000_000
+  2026-01-01: 1_377_600_000_000
+  2027-01-01: 1_364_900_000_000
+  2028-01-01: 1_376_600_000_000
+  2029-01-01: 1_406_400_000_000
+  2030-01-01: 1_448_000_000_000
+  2031-01-01: 1_495_500_000_000
+  2032-01-01: 1_548_600_000_000
+  2033-01-01: 1_605_300_000_000
+  2034-01-01: 1_665_000_000_000
 self_employment_income:
   2019-01-01: 1_103_000_000_000
   2020-01-01: 1_170_000_000_000
-  2021-01-01: 1_302_000_000_000
-  2022-01-01: 1_395_000_000_000
-  2023-01-01: 1_408_000_000_000
-  2024-01-01: 1_470_000_000_000
-  2025-01-01: 1_572_000_000_000
-  2026-01-01: 1_667_000_000_000
-  2027-01-01: 1_754_000_000_000
-  2028-01-01: 1_800_000_000_000
-  2029-01-01: 1_851_000_000_000
-  2030-01-01: 1_909_000_000_000
-  2031-01-01: 1_971_000_000_000
-  2032-01-01: 2_038_000_000_000
-  2033-01-01: 2_107_000_000_000
+  2021-01-01: 1_472_900_000_000
+  2022-01-01: 1_557_500_000_000
+  2023-01-01: 1_611_900_000_000
+  2024-01-01: 1_737_500_000_000
+  2025-01-01: 1_827_600_000_000
+  2026-01-01: 1_883_100_000_000
+  2027-01-01: 1_936_500_000_000
+  2028-01-01: 1_956_700_000_000
+  2029-01-01: 1_989_600_000_000
+  2030-01-01: 2_033_100_000_000
+  2031-01-01: 2_083_800_000_000
+  2032-01-01: 2_136_400_000_000
+  2033-01-01: 2_189_100_000_000
+  2034-01-01: 2_269_500_000_000
 taxable_pension_income:
   2019-01-01: 1_125_000_000_000
   2020-01-01: 1_127_000_000_000
-  2021-01-01: 1_336_000_000_000
-  2022-01-01: 1_333_000_000_000
-  2023-01-01: 1_363_000_000_000
-  2024-01-01: 1_423_000_000_000
-  2025-01-01: 1_484_000_000_000
-  2026-01-01: 1_551_000_000_000
-  2027-01-01: 1_618_000_000_000
-  2028-01-01: 1_687_000_000_000
-  2029-01-01: 1_757_000_000_000
-  2030-01-01: 1_827_000_000_000
-  2031-01-01: 1_897_000_000_000
-  2032-01-01: 1_974_000_000_000
-  2033-01-01: 2_053_000_000_000
+  2021-01-01: 1_267_900_000_000
+  2022-01-01: 1_248_700_000_000
+  2023-01-01: 1_380_300_000_000
+  2024-01-01: 1_514_400_000_000
+  2025-01-01: 1_574_300_000_000
+  2026-01-01: 1_620_700_000_000
+  2027-01-01: 1_668_000_000_000
+  2028-01-01: 1_713_700_000_000
+  2029-01-01: 1_758_700_000_000
+  2030-01-01: 1_805_300_000_000
+  2031-01-01: 1_857_400_000_000
+  2032-01-01: 1_915_000_000_000
+  2033-01-01: 1_985_900_000_000
+  2034-01-01: 2_056_800_000_000
 taxable_social_security:
   2019-01-01: 361_000_000_000
   2020-01-01: 376_000_000_000
-  2021-01-01: 422_000_000_000
-  2022-01-01: 457_000_000_000
-  2023-01-01: 517_000_000_000
-  2024-01-01: 569_000_000_000
-  2025-01-01: 611_000_000_000
-  2026-01-01: 652_000_000_000
-  2027-01-01: 695_000_000_000
-  2028-01-01: 743_000_000_000
-  2029-01-01: 795_000_000_000
-  2030-01-01: 848_000_000_000
-  2031-01-01: 897_000_000_000
-  2032-01-01: 949_000_000_000
-  2033-01-01: 1_003_000_000_000
+  2021-01-01: 413_700_000_000
+  2022-01-01: 441_100_000_000
+  2023-01-01: 509_000_000_000
+  2024-01-01: 570_700_000_000
+  2025-01-01: 618_600_000_000
+  2026-01-01: 656_900_000_000
+  2027-01-01: 693_900_000_000
+  2028-01-01: 735_500_000_000
+  2029-01-01: 782_300_000_000
+  2030-01-01: 831_000_000_000
+  2031-01-01: 876_800_000_000
+  2032-01-01: 927_900_000_000
+  2033-01-01: 985_100_000_000
+  2034-01-01: 1_040_700_000_000
 irs_other_income:
   2019-01-01: -125_000_000_000
   2020-01-01: 62_000_000_000
-  2021-01-01: 136_000_000_000
-  2022-01-01: -96_000_000_000
-  2023-01-01: -110_000_000_000
-  2024-01-01: -113_000_000_000
-  2025-01-01: -116_000_000_000
-  2026-01-01: -118_000_000_000
-  2027-01-01: -74_000_000_000
-  2028-01-01: -78_000_000_000
-  2029-01-01: -156_000_000_000
-  2030-01-01: -163_000_000_000
-  2031-01-01: -169_000_000_000
-  2032-01-01: -176_000_000_000
-  2033-01-01: -185_000_000_000
+  2021-01-01: 155_900_000_000
+  2022-01-01: -34_500_000_000
+  2023-01-01: -43_700_000_000
+  2024-01-01: -42_000_000_000
+  2025-01-01: -46_100_000_000
+  2026-01-01: -50_300_000_000
+  2027-01-01: -6_100_000_000
+  2028-01-01: -9_700_000_000
+  2029-01-01: -72_800_000_000
+  2030-01-01: -76_200_000_000
+  2031-01-01: -80_000_000_000
+  2032-01-01: -83_700_000_000
+  2033-01-01: -88_500_000_000
+  2034-01-01: -94_200_000_000
 above_the_line_deductions:
   2019-01-01: 145_000_000_000
   2020-01-01: 139_000_000_000
-  2021-01-01: 146_000_000_000
-  2022-01-01: 160_000_000_000
-  2023-01-01: 170_000_000_000
-  2024-01-01: 179_000_000_000
-  2025-01-01: 187_000_000_000
-  2026-01-01: 197_000_000_000
-  2027-01-01: 204_000_000_000
-  2028-01-01: 213_000_000_000
-  2029-01-01: 221_000_000_000
-  2030-01-01: 230_000_000_000
-  2031-01-01: 239_000_000_000
-  2032-01-01: 248_000_000_000
-  2033-01-01: 258_000_000_000
+  2021-01-01: 139_000_000_000
+  2022-01-01: 147_000_000_000
+  2023-01-01: 156_000_000_000
+  2024-01-01: 167_000_000_000
+  2025-01-01: 176_000_000_000
+  2026-01-01: 185_000_000_000
+  2027-01-01: 192_000_000_000
+  2028-01-01: 198_000_000_000
+  2029-01-01: 206_000_000_000
+  2030-01-01: 214_000_000_000
+  2031-01-01: 223_000_000_000
+  2032-01-01: 232_000_000_000
+  2033-01-01: 241_000_000_000
+  2034-01-01: 250_000_000_000
diff --git a/fiscalsim_us/parameters/gov/states/ky/index.yaml b/fiscalsim_us/parameters/gov/states/ky/index.yaml
diff --git a/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/dependent_care_service/match.yaml b/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/dependent_care_service/match.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29058
     - title: 2022 KENTUCKY Form 740
       href: https://revenue.ky.gov/Forms/Form%20740%205-9-23.pdf#page=2
+    - title: 2023 Kentucky Individual Income Tax Forms
+      href: https://revenue.ky.gov/Forms/740%20Packet%20Instructions%202023.pdf#page=9
diff --git a/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/family_size/family_size_cap.yaml b/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/family_size/family_size_cap.yaml
@@ -10,3 +10,5 @@ metadata:
       href: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49188 
     - title: 2022 Kentucky individual tax credit schedule, ITC
       href: https://revenue.ky.gov/Forms/Schedule%20ITC%202022.pdf#page=2
+    - title: 2023 Kentucky individual tax credit schedule, ITC
+      href: https://revenue.ky.gov/Forms/Schedule%20ITC%202023.pdf#page=2
diff --git a/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/family_size/rate.yaml b/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/family_size/rate.yaml
@@ -9,6 +9,8 @@ metadata:
       href: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49188 
     - title: 2022 Kentucky individual tax credit schedule, ITC
       href: https://revenue.ky.gov/Forms/Schedule%20ITC%202022.pdf#page=2
+    - title: 2023 Kentucky individual tax credit schedule, ITC
+      href: https://revenue.ky.gov/Forms/Schedule%20ITC%202023.pdf#page=2
 
 brackets:
   - threshold:

diff --git a/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/non_refundable.yaml b/fiscalsim_us/parameters/gov/states/ky/tax/income/credits/non_refundable.yaml
@@ -1,7 +1,11 @@
-description: Kentucky non-refundable tax credits.
+description: Kentucky provides the following non-refundable tax credits.
 metadata:
   unit: list
   label: Kentucky non-refundable credits
+  period: year
 values:
   2021-01-01:
     - ky_family_size_tax_credit
+    - ky_tuition_tax_credit
+    - ky_personal_tax_credits
+    - ky_cdcc