Add state-level summary tax variables #5436
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -1,5 +1,4 @@ | ||
| - bump: minor | ||
| changes: | ||
| added: | ||
| - State-level variables in taxsim. |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,50 @@ | ||
| description: All state adjusted gross income variables. | ||
| values: | ||
| 0000-01-01: | ||
| - al_agi # Alabama | ||
| - ar_agi # Arkansas | ||
| - az_agi # Arizona | ||
| - ca_agi # California | ||
| # Colorado adopts federal AGI | ||
| - ct_agi # Connecticut | ||
| - dc_agi # DC | ||
| - de_agi # Delaware | ||
| - ga_agi # Georgia | ||
| - hi_agi # Hawaii | ||
| - ia_net_income # Iowa | ||
| - id_agi # Idaho | ||
| - il_base_income # Illinois | ||
| - in_agi # Indiana | ||
| - ks_agi # Kansas | ||
| - ky_agi # Kentucky | ||
| - la_agi # Louisiana | ||
| - ma_agi # Massachusetts | ||
| - md_agi # Maryland | ||
| - me_agi # Maine | ||
| # Michigan adopts federal AGI | ||
| # Minnesota adopts federal AGI | ||
| - mo_adjusted_gross_income # Missouri | ||
| - ms_agi # Mississippi | ||
| - mt_agi # Montana | ||
| # North Carolina adopts federal AGI | ||
| # North Dakota adopts federal AGI | ||
| - ne_agi # Nebraska | ||
| - nj_agi # New Jersey | ||
| - nm_modified_gross_income # New Mexico | ||
| - ny_agi # New York | ||
| - oh_agi # Ohio | ||
| - ok_agi # Oklahoma | ||
| - or_agi # Oregon | ||
| - pa_eligibility_income # Pennsylvania | ||
| - ri_agi # Rhode Island | ||
| # South Carolina adjusts federal taxable income rather than having a state AGI. | ||
| - ut_total_income # Utah | ||
| - va_agi # Virginia | ||
| - vt_agi # Vermont | ||
| - wi_agi # Wisconsin | ||
| - wv_agi # West Virginia | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: State Adjusted Gross Income Variables |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,40 @@ | ||
| description: All state Child and Dependent Care Credits and related credits. | ||
| values: | ||
| 0000-01-01: | ||
| - ar_cdcc # Arkansas | ||
| - ca_cdcc # California | ||
| - co_cdcc # Colorado | ||
| - co_low_income_cdcc # Colorado Low-income CDCC (separate from co_cdcc) | ||
| - dc_cdcc # District of Columbia | ||
| - dc_kccatc # District of Columbia Keep Child Care Affordable Tax Credit | ||
| - de_cdcc # Delaware | ||
| - ga_cdcc # Georgia | ||
| - hi_cdcc # Hawaii | ||
| - ia_cdcc # Iowa | ||
| - ks_cdcc # Kansas | ||
| - ky_cdcc # Kentucky (household and dependent care service credit) | ||
| - la_non_refundable_cdcc # Louisiana | ||
| - la_refundable_cdcc # Louisiana | ||
| - ma_dependent_care_credit # Massachusetts | ||
| - md_cdcc # Maryland | ||
| - me_child_care_credit # Maine | ||
| - mn_cdcc # Minnesota | ||
| - ne_cdcc_nonrefundable # Nebraska | ||
| - ne_cdcc_refundable # Nebraska | ||
| - nj_cdcc # New Jersey | ||
| - nm_cdcc # New Mexico | ||
| - ny_cdcc # New York | ||
| - oh_cdcc # Ohio | ||
| - ok_child_care_child_tax_credit # Oklahoma Child Care/Child Tax Credit - note, also in state_ctcs. | ||
| - or_working_family_household_and_dependent_care_credit # Oregon | ||
| - pa_cdcc # Pennsylvania | ||
| - ri_cdcc # Rhode Island | ||
| - sc_cdcc # South Carolina | ||
| - vt_cdcc # Vermont | ||
| - vt_low_income_cdcc # Vermont low-income CDCC | ||
| - wi_childcare_expense_credit # Wisconsin | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: State Child and Dependent Care Credits |
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| Original file line number | Diff line number | Diff line change | ||||
|---|---|---|---|---|---|---|
| @@ -0,0 +1,29 @@ | ||||||
| description: All state Child Tax Credits. | ||||||
| values: | ||||||
| 0000-01-01: | ||||||
| - az_dependent_tax_credit # Arizona Dependent Tax Credit | ||||||
| - ca_yctc # California Young Child Tax Credit | ||||||
| - co_ctc # Colorado Child Tax Credit | ||||||
| - co_family_affordability_credit # Colorado Family Affordability Credit | ||||||
| - ct_child_tax_rebate # Connecticut Child Tax Rebate | ||||||
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Suggested change
only applicable in 2022 but this would return a value for 2023 and forward |
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| - dc_ctc # District of Columbia Child Tax Credit | ||||||
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There was a problem hiding this comment. only available starting in 2025
Suggested change
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| - id_ctc # Idaho Child Tax Credit | ||||||
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Suggested change
The credit will be discontinued in 2026 |
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| - il_ctc # Illinois Child Tax Credit | ||||||
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Suggested change
The IL CTC is available starting in 2024 |
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| - ma_dependent_credit # Massachusetts Dependent Credit | ||||||
| - md_ctc # Maryland Child Tax Credit | ||||||
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There was a problem hiding this comment. The There was a problem hiding this comment. Added here and in |
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| - mn_child_and_working_families_credits # Minnesota Child and Working Family Credits | ||||||
| - mt_ctc # Montana Child Tax Credit | ||||||
| - ne_refundable_ctc # Nebraska Refundable Child Tax Credit | ||||||
| - nj_ctc # New Jersey Child Tax Credit | ||||||
| - nm_ctc # New Mexico Child Tax Credit | ||||||
| - ny_ctc # New York Child Tax Credit (Empire State Child Credit) | ||||||
| - ok_child_care_child_tax_credit # Oklahoma Child Care/Child Tax Credit - also in state_cdccs. | ||||||
| - or_ctc # Oregon Child Tax Credit (Oregon Kids Credit) | ||||||
| - ri_child_tax_rebate # Rhode Island Child Tax Rebate | ||||||
| - ut_ctc # Utah Child Tax Credit | ||||||
| - vt_ctc # Vermont Child Tax Credit | ||||||
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| metadata: | ||||||
| unit: list | ||||||
| period: year | ||||||
| label: State CTCs | ||||||
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,40 @@ | ||
| description: All state Earned Income Tax Credits. | ||
| values: | ||
| 0000-01-01: | ||
| - ca_eitc # California | ||
| - co_eitc # Colorado | ||
| - ct_eitc # Connecticut | ||
| - dc_eitc # District of Columbia | ||
| - de_eitc # Delaware | ||
| - hi_eitc # Hawaii | ||
| - il_eitc # Illinois | ||
| - in_eitc # Indiana | ||
| - ia_eitc # Iowa | ||
| - ks_total_eitc # Kansas - combined nonrefundable and refundable components | ||
| - la_eitc # Louisiana | ||
| - ma_eitc # Massachusetts | ||
| - md_eitc # Maryland | ||
| - me_eitc # Maine | ||
| - mi_eitc # Michigan | ||
| - mn_wfc # Minnesota (called “Working Family Credit”) repealed in 2023 | ||
| - mn_child_and_working_families_credits | ||
| - mo_wftc # Missouri (called “Working Families Tax Credit”) | ||
| - mt_eitc # Montana | ||
| - ne_eitc # Nebraska | ||
| - nj_eitc # New Jersey | ||
| - nm_eitc # New Mexico | ||
| - ny_eitc # New York | ||
| - oh_eitc # Ohio | ||
| - ok_eitc # Oklahoma | ||
| - or_eitc # Oregon | ||
| - ri_eitc # Rhode Island | ||
| - sc_eitc # South Carolina | ||
| - vt_eitc # Vermont | ||
| - va_eitc # Virginia | ||
| - wa_working_families_tax_credit # Washington | ||
| - wi_earned_income_credit # Wisconsin | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: State EITCs |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,46 @@ | ||
| description: All state itemized deduction variables. | ||
| values: | ||
| 0000-01-01: | ||
| - al_itemized_deductions # Alabama | ||
| - ar_itemized_deductions # Arkansas | ||
| - az_itemized_deductions # Arizona | ||
| - ca_itemized_deductions # California | ||
| # Connecticut adopts federal itemized deductions | ||
| - dc_itemized_deductions # DC | ||
| - de_itemized_deductions # Delaware | ||
| # Georgia adopts federal itemized deductions | ||
| - hi_itemized_deductions # Hawaii | ||
| - ia_itemized_deductions # Iowa | ||
| - id_itemized_deductions # Idaho | ||
| # Illinois doesn't have deductions. | ||
| - ks_itemized_deductions # Kansas | ||
| - ky_itemized_deductions # Kentucky | ||
| - la_itemized_deductions # Louisiana | ||
| # Massachusetts doesn't have deductions in a standard form. | ||
| - md_itemized_deductions # Maryland | ||
| - me_itemized_deductions_pre_phaseout # Maine phases out deductions after choosing itemization. | ||
| - mn_itemized_deductions # Minnesota | ||
| - mo_itemized_deductions # Missouri | ||
| - ms_itemized_deductions # Mississippi | ||
| - mt_itemized_deductions # Montana | ||
| - nc_itemized_deductions # North Carolina | ||
| # North Dakota adopts federal deductions. | ||
| - ne_itemized_deductions # Nebraska | ||
| # New Jersey doesn't have a conventional itemized deduction system. | ||
| - nm_itemized_deductions # New Mexico | ||
| - ny_itemized_deductions # New York | ||
| # Ohio doesn't have a conventional itemized deduction system. | ||
| - ok_itemized_deductions # Oklahoma | ||
| - or_itemized_deductions # Oregon | ||
| # Rhode Island doesn't have itemized deductions. | ||
| # South Carolina adjusts federal taxable income rather than having a state itemized deduction system. | ||
| # Utah adopts federal itemized deductions | ||
| - va_itemized_deductions # Virginia | ||
| # Vermont doesn't have itemized deductions. | ||
| # Wisconsin doesn't have itemized deductions. | ||
| # West Virginia doesn't have itemized deductions. | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: State Itemized Deduction Variables |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,26 @@ | ||
| description: All state property tax credits and circuit breaker programs. | ||
| values: | ||
| 0000-01-01: | ||
| - az_property_tax_credit # Arizona Property Tax Credit | ||
| - ct_property_tax_credit # Connecticut Property Tax Credit | ||
| # Exclude ca_renter_credit as it is for renters, not homeowners. | ||
| - dc_ptc # DC Property Tax Credit | ||
| # Exclude hi_tax_credit_for_low_income_household_renters as it is for renters, not homeowners. | ||
| - ma_senior_circuit_breaker # Massachusetts Senior Circuit Breaker Credit | ||
| - me_property_tax_fairness_credit # Maine Property Tax Fairness Credit | ||
| - mi_homestead_property_tax_credit # Michigan homestead property tax credit | ||
| - mo_property_tax_credit # Missouri property tax credit | ||
| - mt_elderly_homeowner_or_renter_credit # Montana Elderly Homeowner/Renter Credit | ||
| - nj_property_tax_credit # New Jersey property tax credit | ||
| - nm_property_tax_rebate # New Mexico property tax rebate | ||
| - ny_real_property_tax_credit # New York real property tax credit | ||
| - ri_property_tax_credit # Rhode Island property tax credit | ||
| # Omit vt_renter_credit | ||
| - wi_homestead_credit # Wisconsin homestead credit | ||
| - wi_property_tax_credit # Wisconsin property tax credit | ||
| - wv_homestead_excess_property_tax_credit # West Virginia | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: State Property Tax Credits and Circuit Breakers |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,48 @@ | ||
| description: All state standard deduction variables. | ||
| values: | ||
| 0000-01-01: | ||
| - al_standard_deduction # Alabama | ||
| - ar_standard_deduction # Arkansas | ||
| - az_standard_deduction # Arizona | ||
| - ca_standard_deduction # California | ||
| # Connecticut adopts federal standard deduction | ||
| - dc_standard_deduction # DC | ||
| - de_standard_deduction # Delaware | ||
| - ga_standard_deduction # Georgia | ||
| - hi_standard_deduction # Hawaii | ||
| - ia_standard_deduction # Iowa | ||
| # Idaho adopts federal standard deduction. | ||
| # Illinois doesn't have a standard deduction. | ||
| # Indiana doesn't have deductions (taxes AGI directly). | ||
| - ks_standard_deduction # Kansas | ||
| - ky_standard_deduction # Kentucky | ||
| - la_standard_deduction # Louisiana | ||
| # Massachusetts doesn't have deductions in a standard form. | ||
| - md_standard_deduction # Maryland | ||
| # Maine adopts federal standard deduction. | ||
| - mi_standard_deduction # Michigan | ||
| - mn_standard_deduction # Minnesota | ||
| # Missouri adopts federal standard deduction | ||
| - ms_standard_deduction # Mississippi | ||
| - mt_standard_deduction # Montana | ||
| - nc_standard_deduction # North Carolina | ||
| # North Dakota adopts federal deductions. | ||
| - ne_standard_deduction # Nebraska | ||
| # New Jersey doesn't have a standard deduction. | ||
| # New Mexico adopts the federal standard deduction. | ||
| - ny_standard_deduction # New York | ||
| # Ohio doesn't have a conventional deduction system. | ||
| - ok_standard_deduction # Oklahoma | ||
| - or_standard_deduction # Oregon | ||
| - ri_standard_deduction # Rhode Island | ||
| # South Carolina adjusts federal taxable income rather than having a state standard deduction. | ||
| # Utah adopts federal standard deduction | ||
| - va_standard_deduction # Virginia | ||
| - vt_standard_deduction # Vermont | ||
| - wi_standard_deduction # Wisconsin | ||
| # West Virginia doesn't have a standard deduction. | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: State Standard Deduction Variables |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,49 @@ | ||
| description: All state taxable income variables. | ||
| values: | ||
| 0000-01-01: | ||
| - al_taxable_income # Alabama | ||
| - ar_taxable_income # Arkansas | ||
| - az_taxable_income # Arizona | ||
| - ca_taxable_income # California | ||
| - co_taxable_income # Colorado | ||
| - ct_taxable_income # Connecticut | ||
| - dc_taxable_income # DC | ||
| - de_taxable_income # Delaware | ||
| - ga_taxable_income # Georgia | ||
| - hi_taxable_income # Hawaii | ||
| - ia_taxable_income # Iowa | ||
| - id_taxable_income # Idaho | ||
| - il_taxable_income # Illinois | ||
| - in_agi # Indiana taxes AGI directly. | ||
| - ks_taxable_income # Kansas | ||
| - ky_taxable_income # Kentucky | ||
| - la_taxable_income # Louisiana | ||
| # Massachusetts has multiple taxable income variables. | ||
| - md_taxable_income # Maryland | ||
| - me_taxable_income # Maine | ||
| - mi_taxable_income # Michigan | ||
| - mn_taxable_income # Minnesota | ||
| - mo_taxable_income # Missouri | ||
| - ms_taxable_income # Mississippi | ||
| - mt_taxable_income # Montana | ||
| - nc_taxable_income # North Carolina | ||
| - nd_taxable_income # North Dakota | ||
| - ne_taxable_income # Nebraska | ||
| - nj_taxable_income # New Jersey | ||
| - nm_taxable_income # New Mexico | ||
| - ny_taxable_income # New York | ||
| - oh_taxable_income # Ohio | ||
| - ok_taxable_income # Oklahoma | ||
| - or_taxable_income # Oregon | ||
| - ri_taxable_income # Rhode Island | ||
| - sc_taxable_income # South Carolina | ||
| - ut_taxable_income # Utah | ||
| - va_taxable_income # Virginia | ||
| - vt_taxable_income # Vermont | ||
| - wi_taxable_income # Wisconsin | ||
| - wv_taxable_income # West Virginia | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: State Taxable Income Variables |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,14 @@ | ||
| description: States that allow married couples to file separately on the same return. | ||
| values: | ||
| 0000-01-01: | ||
| - ar | ||
| - de | ||
| - ia | ||
|
There was a problem hiding this comment. The IA married filing separately option as disabled in 2023 |
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| - ky | ||
| - ms | ||
| - mt | ||
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| metadata: | ||
| unit: list | ||
| period: year | ||
| label: States with married filing separately on the same return | ||
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,27 @@ | ||
| - name: Single parent with one child in DC | ||
| absolute_error_margin: 1 | ||
| period: 2024 | ||
| input: | ||
| people: | ||
| person1: | ||
| age: 30 | ||
| employment_income: 10_010 | ||
| person2: | ||
| age: 11 | ||
| spm_units: | ||
| spm_unit: | ||
| members: [person1, person2] | ||
| spm_unit_pre_subsidy_childcare_expenses: 5_000 | ||
| households: | ||
| household: | ||
| members: [person1, person2] | ||
| state_code: DC | ||
| output: # expected results from patched TAXSIM35 2024-02-15 version | ||
| state_taxable_income: -11_890 | ||
| state_standard_deduction: 21_900 | ||
| state_property_tax_credit: 0 | ||
| state_itemized_deductions: 0 | ||
| state_eitc: 2_382 | ||
| state_ctc: 0 | ||
| state_cdcc: 336 | ||
| state_agi: 10_010 |
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The CO CTC was adopted in 2022 - I am not sure if the value will be returned as 0 or n/a when testing for 2021
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similar concern for all periods before 2021 - could we add on integration test for all of the created variables just to see if it is supported for each year (e.g. 2020 - 2024)