Merge in new PRs

.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

@@ -10,6 +10,19 @@ 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
+
+- 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
 
@@ -178,6 +191,8 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 [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

@@ -162,6 +162,18 @@
       - 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:

environment.yml

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

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/tax/income/state_income_tax.py

@@ -10,7 +10,7 @@ class state_income_tax(Variable):
     adds = [
         # state income tax variables listed in alphabetical order:
         "ca_income_tax",
-        # "co_income_tax",  --- activating will cause circular logic errors
+        "co_income_tax",
         "dc_income_tax",
         "ia_income_tax",
         "il_income_tax",
@@ -23,7 +23,7 @@ class state_income_tax(Variable):
         "me_income_tax",
         "mn_income_tax",
         "mt_income_tax",
-        # "mo_income_tax",  --- activating will cause circular logic errors
+        "mo_income_tax",
         "nc_income_tax",
         "nd_income_tax",
         "ne_income_tax",
@@ -35,8 +35,9 @@ class state_income_tax(Variable):
         "or_income_tax",
         "pa_income_tax",
         "ri_income_tax",
-        # "va_income_tax",  --- temporarily deactivated until change if to where
         "ut_income_tax",
+        "va_income_tax",
+        "vt_income_tax",
         "wa_income_tax",
         "wi_income_tax",
     ]

fiscalsim_us/variables/gov/states/tax/income/state_income_tax_before_refundable_credits.py

@@ -8,17 +8,20 @@ class state_income_tax_before_refundable_credits(Variable):
     unit = USD
     definition_period = YEAR
     adds = [
+        "ca_income_tax_before_refundable_credits",
         "co_income_tax_before_refundable_credits",
         "dc_income_tax_before_refundable_credits",
         "ia_income_tax_before_refundable_credits",
         "il_total_tax",
         "in_income_tax_before_refundable_credits",
         "ks_income_tax_before_refundable_credits",
+        "ky_income_tax_before_refundable_credits",
         "la_income_tax_before_refundable_credits",
         "ma_income_tax_before_refundable_credits",
         "md_income_tax_before_refundable_credits",
         "me_income_tax_before_refundable_credits",
         "mn_income_tax_before_refundable_credits",
+        "mt_income_tax_before_refundable_credits",
         "mo_income_tax_before_refundable_credits",
         "nc_income_tax",  # NC has no refundable credits.
         "nd_income_tax_before_refundable_credits",
@@ -27,8 +30,10 @@ class state_income_tax_before_refundable_credits(Variable):
         "nj_income_tax_before_refundable_credits",
         "nm_income_tax_before_refundable_credits",
         "ny_income_tax_before_refundable_credits",
+        "ok_income_tax_before_refundable_credits",
         "or_income_tax_before_refundable_credits",
         "pa_income_tax",  # PA has no refundable credits.
+        "ri_income_tax_before_refundable_credits",
         "ut_income_tax_before_refundable_credits",
         "va_income_tax_before_refundable_credits",
         "vt_income_tax_before_refundable_credits",

fiscalsim_us/variables/gov/states/va/tax/income/va_additions_to_federal_agi.py

@@ -11,11 +11,11 @@ class va_additions_to_federal_agi(Variable):
 
     def formula(tax_unit, period, parameters):
         income_from_obligations_fed_exempt = tax_unit(
-            "income_from_obligations_fed_exempt", period
+            "va_income_from_obligations_fed_exempt", period
         )
 
         fixed_date_conformity_additions = tax_unit(
-            "fixed_date_conformity_additions", period
+            "va_fixed_date_conformity_additions", period
         )
 
         additions_to_fed_agi = (

fiscalsim_us/variables/gov/states/va/tax/income/va_adj_gross_income.py

@@ -11,10 +11,9 @@ class va_adj_gross_income(Variable):
 
     def formula(tax_unit, period, parameters):
         line3 = tax_unit("va_calc_line_3", period)
-
         line8 = tax_unit("va_calc_line_8", period)
-
         filing_status = tax_unit("filing_status", period)
+        filing_statuses = filing_status.possible_values
 
         threshold = parameters(
             period
@@ -24,18 +23,17 @@ def formula(tax_unit, period, parameters):
 
         subtotal = line3 - line8
 
-        if filing_status == 1 or filing_status == 3:
-            if subtotal < single:
-                tax_owed = 0
-
-                return tax_owed
-
-        if filing_status == 2:
-            if subtotal < joint:
-                tax_owed = 0
-
-                return tax_owed
-
-        va_adj_gross_income = subtotal
-
-        return va_adj_gross_income
+        tax_owed = where(
+            (filing_status == filing_statuses.SINGLE)
+            | (filing_status == filing_statuses.SEPARATE)
+            | (filing_status == filing_statuses.HEAD_OF_HOUSEHOLD)
+            | (filing_status == filing_statuses.WIDOW),
+            where(subtotal < single, 0, subtotal),
+            where(
+                filing_status == filing_statuses.JOINT,
+                where(subtotal < joint, 0, subtotal),
+                subtotal,
+            ),
+        )
+
+        return tax_owed