Merge branch 'id' of https://github.com/sydneybeutler/fiscalsim-us in…

…to id

.github/workflows/build_and_test.yml

@@ -6,7 +6,7 @@ jobs:
     strategy:
       matrix:
         os: [ubuntu-latest, macos-latest, windows-latest]
-        python-version: ["3.10"]
+        python-version: ["3.10", "3.11"]
 
     steps:
       - name: Checkout

CHANGELOG.md

@@ -5,6 +5,26 @@ 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).
 
+## [0.2.6] - 2023-11-14 17:00:00
+
+### Added
+
+- Updates Montana tax logic.
+
+## [0.2.5] - 2023-10-24 22:00:00
+
+### Added
+
+- Updated environment.yml and build_and_test.yml to allow for python 3.11
+- Updated Virginia tax logic with correct mapping from federal filing status to state filing status.
+
+## [0.2.4] - 2023-10-24 10:00:00
+
+### Added
+
+- Fixed circularity in CO tax logic
+- Fixed circularity in MO tax logic
+
 ## [0.2.3] - 2023-10-13 16:00:00
 
 ### Added
@@ -171,6 +191,9 @@ 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.
 
 
+[0.2.6]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.5...v0.2.6
+[0.2.5]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.4...v0.2.5
+[0.2.4]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.3...v0.2.4
 [0.2.3]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.2...v0.2.3
 [0.2.2]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.1...v0.2.2
 [0.2.1]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.0...v0.2.1

changelog.yaml

@@ -157,3 +157,20 @@
       - adjusted `salt_deduction.py` to calculate based on the added variables
       - Adds three files `prior_year_state_income_tax_paid.py`, `prior_year_local_income_tax_paid.py`, and `sales_or_prior_year_state_and_local_income_tax.py`
   date: 2023-10-13 16:00:00
+- bump: patch
+  changes:
+    added:
+      - Fixed circularity in CO tax logic
+      - Fixed circularity in MO tax logic
+  date: 2023-10-24 10:00:00
+- bump: patch
+  changes:
+    added:
+      - Updated environment.yml and build_and_test.yml to allow for python 3.11
+      - Updated Virginia tax logic with correct mapping from federal filing status to state filing status.
+  date: 2023-10-24 22:00:00
+- bump: patch
+  changes:
+    added:
+      - Updates Montana tax logic
+  date: 2023-11-14 17:00:00

environment.yml

@@ -1,4 +1,4 @@
 name: fiscalsim-us-dev
 dependencies:
-  - python=3.10
+  - python>=3.10,<3.12
   - pip

fiscalsim_us/parameters/gov/states/mt/tax/income/deductions/itemized/itemized_deductions.yaml

@@ -0,0 +1,24 @@
+description: Montana deductions from taxable income if itemizing (that are not available if not itemizing).
+values:
+  2022-01-01:
+    - mt_medical_and_dental_expenses_deduction
+    - mt_medical_premiums_deduction
+    - mt_long_term_care_premiums_deduction
+    - mt_federal_income_tax_deduction
+    - mt_state_local_tax_deduction
+    - mt_light_vehicle_registration_deduction
+    - mt_per_capita_livestock_deduction
+    - mt_other_taxes_paid_deduction
+    - mt_home_mortage_interest_deduction
+    - mt_investment_interest_deduction
+    - mt_charitable_cash_deduction
+    - mt_charitable_noncash_deduction
+    - mt_charitable_carryover_deduction
+    - mt_child_care_expense_deduction
+    - mt_casualty_loss_deduction
+    - mt_political_contributions_deduction
+    - mt_gambling_loss_deduction
+    - mt_other_deduction
+metadata:
+  unit: variable
+  label: montana itemized deductions

fiscalsim_us/parameters/gov/states/mt/tax/income/deductions/itemized/medical_dental/rate.yaml

@@ -0,0 +1,9 @@
+description: Montana percentage of adjusted gross income that your medical and dental expenses are subject to.
+values:
+  2022-01-01: 0.075
+metadata:
+  unit: year
+  label: Montana itemized medical and dental rate
+  reference:
+    title: Montana Individual Tax Return Form 2 | Itemized Deductions Scedule | Line 1c
+    href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf

fiscalsim_us/parameters/gov/states/mt/tax/income/deductions/itemized/misc/political_contributions_cap.yaml

@@ -0,0 +1,9 @@
+description: Montana cap that the political contributions and limited by per taxpayer
+values:
+  2022-01-01: 100
+metadata:
+  unit: year
+  label: Montana political contributions cap
+  reference:
+    title: Montana Individual Tax Return Form 2 | Itemized Deductions Scedule | Line 16
+    href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf

fiscalsim_us/parameters/gov/states/mt/tax/income/deductions/itemized/misc/salt_cap.yaml

@@ -0,0 +1,21 @@
+description: Maximum amount of state and local income, sales and real estate tax deductions allowed in montana.
+metadata:
+  unit: currency-USD
+  period: year
+  name: mt_salt_cap
+  label: Montana SALT cap
+HEAD_OF_HOUSEHOLD:
+  values:
+    2022-01-01: 10_000
+JOINT:
+  values:
+    2022-01-01: 10_000
+SEPARATE:
+  values:
+    2022-01-01: 5_000
+SINGLE:
+  values:
+    2022-01-01: 10000
+WIDOW:
+  values:
+    2022-01-01: 10000

fiscalsim_us/parameters/gov/states/mt/tax/income/deductions/standard/max.yaml

@@ -1,4 +1,5 @@
 description: Montana provides this maximum standard deduction amount, based on filing status.
+
 metadata:
   label: Montana standard deduction max amount
   period: year
@@ -8,7 +9,7 @@ metadata:
   reference:
     - title: MT Code, Income Tax - Deductions, § 42-15-523 (2)
       href: https://rules.mt.gov/gateway/RuleNo.asp?RN=42%2E15%2E523
-    - title: Montana Tax Form 2022 | Standard Deduction | Line 3
+    - title: This refers to line 3 of the standard deduction worksheet on Montana tax form 2. | Montana Tax Form 2022 | Standard Deduction | Line 3
       href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf#page=7
     - title: Montana Tax Form 2021 | Standard Deduction | Line 3
       href: https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021.pdf#page=7

fiscalsim_us/parameters/gov/states/mt/tax/income/deductions/standard/min.yaml

@@ -1,14 +1,19 @@
 description: Montana provides a minimum standard deduction of this amount, based on filing status.
+
 metadata:
   label: Montana minimum standard deduction
   period: year
   unit: currency-USD
   breakdown:
     - filing_status
   reference:
+    - title: Increase each year with inflation (repealed effective January 1, 2024)
+      href: https://leg.mt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0320/0150-0300-0210-0320.html
+    - title: Title 15 Chapter 30 Individual Income Tax Part 21. Rate and General Provisions, Standard Deduction Rule 15-30-2132
+      href: https://leg.mt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0320/0150-0300-0210-0320.html
     - title: MT Code, Income Tax - Deductions, § 42-15-523 (2)
       href: https://rules.mt.gov/gateway/RuleNo.asp?RN=42%2E15%2E523
-    - title: Montana Tax Form 2022 | Standard Deduction | Line 5
+    - title: This refers to line 5 of the standard deduction worksheet on Montana tax form 2 | Montana Tax Form 2022 | Standard Deduction | Line 5
       href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf#page=7
     - title: Montana Tax Form 2021 | Standard Deduction | Line 5
       href: https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021.pdf#page=7

fiscalsim_us/parameters/gov/states/mt/tax/income/exemptions/amount.yaml

@@ -4,6 +4,8 @@ values:
   2022-01-01: 2_710
 metadata:
   reference:
+    - title: Defined in the law as $1900 beginning after December 31, 2004, indexed by inflation. (Repealed effective January 1, 2024)
+      href: https://leg.mt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0140/0150-0300-0210-0140.html
     - title: "Montana Tax Form 2021 | Exemptions | Line 16"
       href: https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021.pdf#page=1
     - title: "Montana Tax Form 2022 | Exemptions | Line 16"

fiscalsim_us/tests/policy/baseline/gov/states/la/tax/income/la_agi_subtractions.yaml

@@ -0,0 +1,16 @@
+- name: LA subtractions from income
+  period: 2021
+  absolute_error_margin: 0
+  input:
+    filing_status: SINGLE
+    adjusted_gross_income: 100_000
+    us_govt_interest: 1_000
+    tax_unit_taxable_social_security: 1_000
+    la_state_employee_retirement_benefits: 1_000
+    la_state_teacher_retirement_benefits: 1_000
+    la_federal_retirement_benefits: 1_000
+    la_other_subtractions: 1_000
+    la_exemptions: 0
+    state_code: LA
+  output:
+    la_taxable_income: 94_000

fiscalsim_us/tests/policy/baseline/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.yaml

@@ -3,7 +3,7 @@
   absolute_error_margin: 0
   input:
     filing_status: SINGLE
-    state_income_tax: 0
+    prior_year_state_income_tax_paid: 0
     state_code: MO
   output:
     mo_net_state_income_taxes: 0.0
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     filing_status: SINGLE
-    state_income_tax: 23_000
+    prior_year_state_income_tax_paid: 23_000
     state_code: MO
   output:
     mo_net_state_income_taxes: 10_000
@@ -24,7 +24,7 @@
   input:
     filing_status: SINGLE
     real_estate_taxes: 4_000
-    state_income_tax: 3_000
+    prior_year_state_income_tax_paid: 3_000
     state_code: MO
   output:
     mo_net_state_income_taxes: 3_000
@@ -35,7 +35,7 @@
   input:
     filing_status: JOINT
     real_estate_taxes: 4_000
-    state_income_tax:  8_000
+    prior_year_state_income_tax_paid: 8_000
     state_code: MO
   output:
     mo_net_state_income_taxes: 6_666.67  # = 10_000 * 2/3

fiscalsim_us/variables/gov/states/README.md

@@ -41,6 +41,7 @@ If you do not write tests for new variables created, the code coverage tests wil
 
 ## Higher level variables to which you need to add (connect) your state variables
 * [`state_income_tax`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/gov/states/tax/income/state_income_tax.py): You need to add your state's `[2-letter-state-abbrev]_income_tax` variable to the list in the `adds` command.
-* [`state_income_tax_before_refundable_credits`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/gov/states/tax/income/state_income_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.
-* [`household_refundable_tax_credits`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_refundable_tax_credits.py): You need to add your state's `[2-letter-state-abbrev]_refundable_credits` variable to the list in the `adds` command.
-* [`household_tax_before_refundable_credits`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.
+* [`state_income_tax_before_refundable_credits.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/gov/states/tax/income/state_income_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.
+* [`household_refundable_tax_credits.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_refundable_tax_credits.py): You need to add your state's `[2-letter-state-abbrev]_refundable_credits` variable to the list in the `adds` command.
+* [`household_state_income_tax.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_state_income_tax.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command and your state's `[2-letter-state-abbrev]_refundable_credits` variable to the list in the `subtracts` command.
+* [`household_tax_before_refundable_credits.py`](https://github.com/TheCGO/fiscalsim-us/blob/main/fiscalsim_us/variables/household/income/household/household_tax_before_refundable_credits.py): You need to add your state's `[2-letter-state-abbrev]_income_tax_before_refundable_credits` variable to the list in the `adds` command.

fiscalsim_us/variables/gov/states/co/tax/income/additions/co_state_addback.py

@@ -8,25 +8,27 @@ class co_state_addback(Variable):
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=5"
-        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5"
+        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=5",
+        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5",
+        "https://tax.colorado.gov/sites/tax/files/documents/ITT_State_Income_Tax_Addback_Jan_2023.pdf",
     )
     defined_for = StateCode.CO
 
     def formula(tax_unit, period, parameters):
         federal_itemizer = tax_unit("tax_unit_itemizes", period)
-        state_inctax = max_(0, tax_unit("state_income_tax", period))
-        property_taxes = add(tax_unit, period, ["real_estate_taxes"])
-        # follow worksheet on page 5 of 2021 Book cited above:
-        irs_schA_line_5d = state_inctax + property_taxes
-        irs_schA_line_5e = tax_unit("salt_deduction", period)
-        ws_line_a = where(
-            irs_schA_line_5d > irs_schA_line_5e,
-            max_(0, irs_schA_line_5e - property_taxes),
-            state_inctax,
+
+        salt_deduct = tax_unit("salt_deduction", period)
+        local_taxes = add(
+            tax_unit, period, ["prior_year_local_income_tax_paid"]
         )
+        property_taxes = add(tax_unit, period, ["real_estate_taxes"])
+        state_addback = max_(0, salt_deduct - local_taxes - property_taxes)
+
+        # return the max between the "extra" itemized deductions above the std
+        # and the state taxes included in the SALT deduction
         p = parameters(period).gov.irs.deductions
-        ws_line_b = add(tax_unit, period, p.itemized_deductions)
-        ws_line_c = tax_unit("standard_deduction", period)
-        ws_line_d = max_(0, ws_line_b - ws_line_c)
-        return federal_itemizer * min_(ws_line_a, ws_line_d)
+        item_deducts = add(tax_unit, period, p.itemized_deductions)
+        std_deducts = tax_unit("standard_deduction", period)
+        alt_addback = max_(0, item_deducts - std_deducts)
+
+        return federal_itemizer * min_(state_addback, alt_addback)

fiscalsim_us/variables/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.py

@@ -20,7 +20,9 @@ def formula(tax_unit, period, parameters):
         p = parameters(period).gov.irs.deductions.itemized
         salt_cap = p.salt_and_real_estate.cap[filing_status]
 
-        uncapped_itax = max_(0, add(tax_unit, period, ["state_income_tax"]))
+        uncapped_itax = max_(
+            0, add(tax_unit, period, ["prior_year_state_income_tax_paid"])
+        )
         uncapped_ptax = add(tax_unit, period, ["real_estate_taxes"])
         uncapped_salt = uncapped_itax + uncapped_ptax
 

fiscalsim_us/variables/gov/states/mt/tax/income/additions_subtractions/mt_income_additions.py

@@ -0,0 +1,16 @@
+from fiscalsim_us.model_api import *
+
+
+class mt_additions_to_income(Variable):
+    """
+    Line 12 on Montana 2022 Individual Income Tax return form 2. These
+    additions to income include the categories that are listed
+    in Montana Additions Schedule on page 4 of Montana 2022 Individual Income Tax return form 2
+    """
+
+    value_type = float
+    entity = TaxUnit
+    label = "MT additions to income"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/additions_subtractions/mt_income_subtractions.py

@@ -0,0 +1,16 @@
+from fiscalsim_us.model_api import *
+
+
+class mt_subtractions_to_income(Variable):
+    """
+    Line 13 on Montana 2022 Individual Income Tax return form 2. These
+    subtractions to income include the categories that are listed
+    in Montana Subtractions Schedule on page 5 of Montana 2022 Individual Income Tax return form 2
+    """
+
+    value_type = float
+    entity = TaxUnit
+    label = "MT subtractions to income"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/credits/mt_nonrefundable_credits.py

@@ -0,0 +1,16 @@
+from fiscalsim_us.model_api import *
+
+
+class mt_nonrefundable_credits(Variable):
+    """
+    Line 19 of Montana state individual tax return form 2
+    """
+
+    value_type = float
+    entity = TaxUnit
+    label = "Montana refundable credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MT
+
+    adds = "gov.states.mt.tax.income.credits.non_refundable"

fiscalsim_us/variables/gov/states/mt/tax/income/mt_refundable_credits.py → fiscalsim_us/variables/gov/states/mt/tax/income/credits/mt_refundable_credits.py

@@ -2,6 +2,10 @@
 
 
 class mt_refundable_credits(Variable):
+    """
+    Line 22 on Montana individual tax return form 2
+    """
+
     value_type = float
     entity = TaxUnit
     label = "Montana refundable credits"

fiscalsim_us/variables/gov/states/mt/tax/income/credits/mt_tax_after_nonrefundable_credits.py

@@ -0,0 +1,21 @@
+from fiscalsim_us.model_api import *
+
+
+class mt_tax_after_nonrefundable_credits(Variable):
+    """
+    Line 20 on Montana individual tax return form 2
+    """
+
+    value_type = float
+    entity = TaxUnit
+    label = "Montana refundable credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.MT
+
+    def formula(tax_unit, period, parameter):
+        nonrefundable = tax_unit("mt_nonrefundable_credits")
+        incometaxbeforecredits = tax_unit(
+            "mt_income_tax_before_refundable_credits"
+        )
+        return incometaxbeforecredits - nonrefundable