Merge pull request #1 from rickecon/finpaul-mt

Updates to mt branch

CHANGELOG.md

@@ -10,6 +10,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 ### Added
 
 - Updates Montana tax logic.
+
 ## [0.2.5] - 2023-10-24 22:00:00
 
 ### Added

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

@@ -21,4 +21,4 @@ values:
     - mt_other_deduction
 metadata:
   unit: variable
-  label: montana itemized deductions
+  label: montana itemized deductions

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

@@ -6,4 +6,4 @@ metadata:
   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
+    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

@@ -6,4 +6,4 @@ metadata:
   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
+    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

@@ -18,4 +18,4 @@ SINGLE:
     2022-01-01: 10000
 WIDOW:
   values:
-    2022-01-01: 10000
+    2022-01-01: 10000

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_casualty_deduction.py

@@ -5,6 +5,7 @@ class mt_casualty_loss_deduction(Variable):
     """
     Line 15 on Montana itemized deductions schedule
     """
+
     value_type = float
     entity = TaxUnit
     label = "Montana casualty and theft losses"

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_charitable_carryover_deduction.py

@@ -5,9 +5,12 @@ class mt_charitable_carryover_deduction(Variable):
     """
     Line 13 on Montana itemized deductions schedule
     """
+
     value_type = float
     entity = TaxUnit
-    label = "Montana charitable carryover donation from previous year deduction"
+    label = (
+        "Montana charitable carryover donation from previous year deduction"
+    )
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_charitable_cash_donation_deduction.py → fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_charitable_cash_deduction.py

@@ -5,15 +5,18 @@ class mt_charitable_cash_deduction(Variable):
     """
     Line 11 on Montana itemized deductions schedule
     """
+
     value_type = float
     entity = TaxUnit
     label = "Montana charitable cash donation deduction"
     unit = USD
-    documentation = "Montana deduction from taxable income for charitable cash donations."
+    documentation = (
+        "Montana deduction from taxable income for charitable cash donations."
+    )
     definition_period = YEAR
     defined_for = StateCode.MT
 
     def formula(tax_unit, period, parameters):
         cash_donations = add(tax_unit, period, ["charitable_cash_donations"])
-        
-        return cash_donations
+
+        return cash_donations

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_charitable_noncash_dontation_deduction.py → fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_charitable_noncash_deduction.py

@@ -5,6 +5,7 @@ class mt_charitable_noncash_deduction(Variable):
     """
     Line 12 on Montana itemized deductions schedule
     """
+
     value_type = float
     entity = TaxUnit
     label = "Montana charitable non-cash donation deduction"
@@ -14,5 +15,5 @@ class mt_charitable_noncash_deduction(Variable):
 
     def formula(tax_unit, period, parameters):
         noncash_donations = tax_unit(period, ["charitable_non_cash_donations"])
-        
-        return noncash_donations
+
+        return noncash_donations

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_child_care_expenses_deduction.py

@@ -5,9 +5,10 @@ class mt_child_care_expense_deduction(Variable):
     """
     Line 14 on Montana itemized deductions schedule
     """
+
     value_type = float
     entity = TaxUnit
     label = "Montana child and dependent care expenses"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_federal_income_tax_deduction.py

@@ -19,4 +19,4 @@ class mt_federal_income_tax_deduction(Variable):
     label = "Montana federal tax paid/withheld in prior year"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_gambling_loss_deduction.py

@@ -12,4 +12,4 @@ class mt_gambling_loss_deduction(Variable):
     label = "Montana gambling loss deduction"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_home_mortage_interest_deduction.py

@@ -12,4 +12,4 @@ class mt_home_mortage_interest_deduction(Variable):
     label = "Montana home mortage interest deduction"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_investment_interest_deduction.py

@@ -15,5 +15,5 @@ class mt_investment_interest_deduction(Variable):
 
     def formula(tax_unit, period, parameters):
         contributions = tax_unit("investment_income_form_4952")
-        
-        return contributions
+
+        return contributions

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_light_vehicle_registration_deduction.py

@@ -11,4 +11,4 @@ class mt_light_vehicle_registration_deduction(Variable):
     label = "Montana light vehicle registration fees"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_long_term_care_premiums.py

@@ -12,4 +12,4 @@ class mt_long_term_care_premiums_deduction(Variable):
     label = "Montana long-term care insurance premiums deduction"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_medical_dental_expense.py

@@ -11,4 +11,4 @@ class mt_medical_dental_expense(Variable):
     label = "Montana medical and dental expense"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_medical_dental_expenses_deduction.py

@@ -12,12 +12,13 @@ class mt_medical_dental_expenses_deduction(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MT
-    
+
     def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.mt.tax.income.deductions.itemized.medical_dental
+        p = parameters(
+            period
+        ).gov.states.mt.tax.income.deductions.itemized.medical_dental
         line1a = tax_unit("mt_medical_dental_expense", period)
-        line1b = tax_unit("mt_adjusted_gross_income", period)
+        line1b = tax_unit("mt_agi", period)
         line1c = line1b * p.rate
 
         return max_(line1c - line1a, 0)
-

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_medical_premiums_deduction.py

@@ -12,4 +12,4 @@ class mt_medical_premiums_deduction(Variable):
     label = "Montana medical insurance premiums"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_other_deduction.py

@@ -5,9 +5,10 @@ class mt_other_deduction(Variable):
     """
     Line 18 on itemized deductions schedule
     """
+
     value_type = float
     entity = TaxUnit
     label = "Montana other deductions"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_other_taxes_paid_deduction.py

@@ -11,4 +11,4 @@ class mt_other_taxes_paid_deduction(Variable):
     label = "Montana other deductible taxes paid"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_per_capita_livestock_deduction.py

@@ -11,4 +11,4 @@ class mt_per_capita_livestock_deduction(Variable):
     label = "Montana per capita livestock fees"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_political_contributions.py

@@ -7,4 +7,4 @@ class mt_political_contributions(Variable):
     label = "Montana political contributions"
     unit = USD
     definition_period = YEAR
-    defined_for = StateCode.MT
+    defined_for = StateCode.MT

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_political_contributions_deduction.py

@@ -13,10 +13,12 @@ class mt_political_contributions_deduction(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.MT
-    
+
     def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.mt.tax.income.deductions.itemized.misc
+        p = parameters(
+            period
+        ).gov.states.mt.tax.income.deductions.itemized.misc
         cap = p.political_contribution_cap
         contributions = tax_unit("mt_political_contributions")
-        
-        return min_(cap, contributions)
+
+        return min_(cap, contributions)

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/itemized/mt_state_local_tax_deduction.py

@@ -34,4 +34,4 @@ def formula(tax_unit, period, parameters):
             period
         ).gov.state.mt.tax.income.deductions.itemized.misc
         cap = salt.salt_cap[tax_unit("filing_status", period)]
-        return min(cap, salt_amount)
+        return min(cap, salt_amount)

fiscalsim_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction.py

@@ -12,7 +12,7 @@ class mt_standard_deduction(Variable):
     def formula(tax_unit, period, parameters):
         filing_status = tax_unit("filing_status", period)
         p = parameters(period).gov.states.mt.tax.income.deductions.standard
-        agi = tax_unit("mt_adjusted_gross_income", period)
+        agi = tax_unit("mt_agi", period)
         # standard deduction is a percentage of AGI that
         # is bounded by a min/max by filing status.
         min_amount = p.min[filing_status]

fiscalsim_us/variables/gov/states/mt/tax/income/main/mt_adjusted_gross_income.py → fiscalsim_us/variables/gov/states/mt/tax/income/main/mt_agi.py

@@ -1,9 +1,10 @@
 from fiscalsim_us.model_api import *
 
 
-class mt_adjusted_gross_income(Variable):
+class mt_agi(Variable):
     """
-    Line 14 on Montana individual income tax return form 2
+    Montana adjusted gross income. Line 14 on Montana individual income tax
+    return form 2
     """
 
     value_type = float

fiscalsim_us/variables/gov/states/mt/tax/income/main/mt_taxable_income.py

@@ -21,5 +21,5 @@ def formula(tax_unit, period, parameters):
     exemptions = tax_unit("mt_exemptions", period)
     return max(
         0,
-        tax_unit("mt_adjusted_gross_income", period) - deductions - exemptions,
+        tax_unit("mt_agi", period) - deductions - exemptions,
     )