Add state-level summary tax variables #5436

MaxGhenis · 2025-01-04T20:55:01Z

Adds:

state_eitc
state_ctc
state_cdcc
state_property_tax_credit
state_agi
state_standard_deduction
state_itemized_deductions
state_taxable_income

Also includes a script to generate all the variables for states that allow married filing separately on same return, e.g. coalescing dc_taxable_income_indiv and dc_taxable_income_joint into dc_taxable_income.

…uding a script to generate combined quantities for states allowing married filing separately on same return

codecov · 2025-01-04T23:09:43Z

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 99.04%. Comparing base (f4c9441) to head (4718486).
Report is 3 commits behind head on master.

Additional details and impacted files

@@           Coverage Diff            @@
##           master    #5436    +/-   ##
========================================
  Coverage   99.04%   99.04%            
========================================
  Files        2649     2670    +21     
  Lines       38447    38717   +270     
  Branches      168      168            
========================================
+ Hits        38078    38348   +270     
  Misses        335      335            
  Partials       34       34

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PavelMakarchuk

There are a couple of other credits with similar concerns around start / end dates - integration tests could show whether it is worth adopting specific logic (reviewed states until MD)

PavelMakarchuk · 2025-01-05T21:52:45Z

policyengine_us/parameters/gov/states/household/state_agis.yaml

We have commonly returned the adjusted_gross_income for states which adopt federal AGI for integration testing purposes - it could be worth creating state specific AGI variables with an adds = adjusted_gross_income function

Let's address that separately. I filed #5440

PavelMakarchuk · 2025-01-05T21:59:23Z

policyengine_us/parameters/gov/states/household/state_ctcs.yaml

+    - id_ctc  # Idaho Child Tax Credit
+    - il_ctc  # Illinois Child Tax Credit
+    - ma_dependent_credit  # Massachusetts Dependent Credit
+    - md_ctc  # Maryland Child Tax Credit


The mn_child_and_working_families_credits would be worth adding since it dependents on the number of CTC eligible children

Added here and in state_eitcs.yaml

PavelMakarchuk · 2025-01-05T22:00:36Z

policyengine_us/parameters/gov/states/household/state_eitcs.yaml

+    - md_eitc  # Maryland
+    - me_eitc  # Maine
+    - mi_eitc  # Michigan
+    - mn_wfc  # Minnesota (called “Working Family Credit”)


this credit was discontinued in 2023 - we need to make a second list post 2023 for the value to not be returned

Let's address in #5441

PavelMakarchuk · 2025-01-05T22:01:12Z

policyengine_us/parameters/gov/states/household/state_itemized_deductions.yaml

similar as AGI - we have returned the federal value for the state field in TAXSIM when testing

PavelMakarchuk · 2025-01-05T22:02:23Z

...us/parameters/gov/states/household/states_with_married_filing_separately_on_same_return.yaml

+  0000-01-01:
+    - ar
+    - de
+    - ia


The IA married filing separately option as disabled in 2023

PavelMakarchuk · 2025-01-05T22:05:22Z

policyengine_us/parameters/gov/states/household/state_ctcs.yaml

+  0000-01-01:
+    - az_dependent_tax_credit  # Arizona Dependent Tax Credit
+    - ca_yctc  # California Young Child Tax Credit
+    - co_ctc  # Colorado Child Tax Credit


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

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)

PavelMakarchuk · 2025-01-05T22:08:17Z

policyengine_us/parameters/gov/states/household/state_ctcs.yaml

+    - co_ctc  # Colorado Child Tax Credit
+    - co_family_affordability_credit  # Colorado Family Affordability Credit
+    - ct_child_tax_rebate  # Connecticut Child Tax Rebate
+    - dc_ctc  # District of Columbia Child Tax Credit


only available starting in 2025

Suggested change

- dc_ctc # District of Columbia Child Tax Credit

- dc_ctc # District of Columbia Child Tax Credit

PavelMakarchuk · 2025-01-05T22:08:38Z

policyengine_us/parameters/gov/states/household/state_ctcs.yaml

+    - 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


Suggested change

- ct_child_tax_rebate # Connecticut Child Tax Rebate

- ct_child_tax_rebate # Connecticut Child Tax Rebate

only applicable in 2022 but this would return a value for 2023 and forward

PavelMakarchuk · 2025-01-05T22:10:28Z

policyengine_us/parameters/gov/states/household/state_ctcs.yaml

+    - co_family_affordability_credit  # Colorado Family Affordability Credit
+    - ct_child_tax_rebate  # Connecticut Child Tax Rebate
+    - dc_ctc  # District of Columbia Child Tax Credit
+    - id_ctc  # Idaho Child Tax Credit


Suggested change

- id_ctc # Idaho Child Tax Credit

- id_ctc # Idaho Child Tax Credit

The credit will be discontinued in 2026

PavelMakarchuk · 2025-01-05T22:11:00Z

policyengine_us/parameters/gov/states/household/state_ctcs.yaml

+    - ct_child_tax_rebate  # Connecticut Child Tax Rebate
+    - dc_ctc  # District of Columbia Child Tax Credit
+    - id_ctc  # Idaho Child Tax Credit
+    - il_ctc  # Illinois Child Tax Credit


Suggested change

- il_ctc # Illinois Child Tax Credit

- il_ctc # Illinois Child Tax Credit

The IL CTC is available starting in 2024

MaxGhenis · 2025-01-06T05:02:05Z

Can we address the year piece in a separate PR per #5441? I'd like to get this in to start using in policyengine-taxsim.

PavelMakarchuk · 2025-01-06T16:01:03Z

Can we address the year piece in a separate PR per #5441? I'd like to get this in to start using in policyengine-taxsim.

Sure, can we just add one integration test here? Just one household for the years 2021 - 2024 with the new variables as outputs, just to check whether it returns 0s or na's (any state such as IL, CT or DC with program parameter values post 2021)

PavelMakarchuk · 2025-01-06T19:52:45Z

Error message:

../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/runner.py:341: in from_call
    result: TResult | None = func()
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/runner.py:242: in <lambda>
    lambda: runtest_hook(item=item, **kwds), when=when, reraise=reraise
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_hooks.py:513: in __call__
    return self._hookexec(self.name, self._hookimpls.copy(), kwargs, firstresult)
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_manager.py:120: in _hookexec
    return self._inner_hookexec(hook_name, methods, kwargs, firstresult)
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_callers.py:182: in _multicall
    return outcome.get_result()
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_result.py:100: in get_result
    raise exc.with_traceback(exc.__traceback__)
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_callers.py:167: in _multicall
    teardown.throw(outcome._exception)
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/threadexception.py:92: in pytest_runtest_call
    yield from thread_exception_runtest_hook()
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/threadexception.py:68: in thread_exception_runtest_hook
    yield
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_callers.py:167: in _multicall
    teardown.throw(outcome._exception)
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/unraisableexception.py:95: in pytest_runtest_call
    yield from unraisable_exception_runtest_hook()
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/unraisableexception.py:70: in unraisable_exception_runtest_hook
    yield
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_callers.py:167: in _multicall
    teardown.throw(outcome._exception)
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/logging.py:848: in pytest_runtest_call
    yield from self._runtest_for(item, "call")
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/logging.py:831: in _runtest_for
    yield
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_callers.py:167: in _multicall
    teardown.throw(outcome._exception)
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/capture.py:879: in pytest_runtest_call
    return (yield)
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_callers.py:167: in _multicall
    teardown.throw(outcome._exception)
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/skipping.py:257: in pytest_runtest_call
    return (yield)
../anaconda3/envs/pe/lib/python3.10/site-packages/pluggy/_callers.py:103: in _multicall
    res = hook_impl.function(*args)
../anaconda3/envs/pe/lib/python3.10/site-packages/_pytest/runner.py:174: in pytest_runtest_call
    item.runtest()
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/tools/test_runner.py:263: in runtest
    self.check_output()
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/tools/test_runner.py:312: in check_output
    self.check_variable(
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/tools/test_runner.py:355: in check_variable
    actual_value = self.simulation.calculate(variable_name, period)
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/simulations/simulation.py:472: in calculate
    result = self._calculate(variable_name, period)
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/simulations/simulation.py:702: in _calculate
    array = self._run_formula(variable, population, period)
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/simulations/simulation.py:927: in _run_formula
    values = values + self.calculate(
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/simulations/simulation.py:472: in calculate
    result = self._calculate(variable_name, period)
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/simulations/simulation.py:702: in _calculate
    array = self._run_formula(variable, population, period)
../anaconda3/envs/pe/lib/python3.10/site-packages/policyengine_core/simulations/simulation.py:992: in _run_formula
    array = formula(population, period, parameters_at)
E   TypeError: <lambda>() missing 1 required positional argument: 'parameters'

into MaxGhenis/issue5435

…licyengine-us into MaxGhenis/issue5435

MaxGhenis · 2025-01-07T03:38:35Z

@PavelMakarchuk I changed the test you added to provide a total state AGI summed across the tax unit rather than a list.

MaxGhenis added 6 commits January 4, 2025 15:54

Fix PolicyEngine#5435

15275ad

Add state AGI, standard/itemized deductions, and taxable income, incl…

0214505

…uding a script to generate combined quantities for states allowing married filing separately on same return

format

b09ecb6

Skip existent AGI variables in KY MS MT

cbc4348

Skip missing variables

ff6de91

Remove absent variables

f9c0d6f

MaxGhenis requested a review from PavelMakarchuk January 4, 2025 22:48

PavelMakarchuk requested changes Jan 5, 2025

View reviewed changes

MaxGhenis mentioned this pull request Jan 6, 2025

Include federal tax concepts in state tax variables for states that adopt federal ones #5440

Open

Add MN credit

b4f24a8

integration test

1a8936f

MaxGhenis added 4 commits January 6, 2025 22:15

fix autogenerated formula

d00c8c6

Merge branch 'master' of https://github.com/policyengine/policyengine-us

b787c88

into MaxGhenis/issue5435

Merge branch 'MaxGhenis/issue5435' of https://github.com/MaxGhenis/po…

616ccf7

…licyengine-us into MaxGhenis/issue5435

sum state_agi in test

f4c9441

resolve changelog

4718486

This was referenced Jan 7, 2025

Added special cases for state_itemized_deductions PolicyEngine/policyengine-taxsim#198

Draft

Added special cases for state_agi PolicyEngine/policyengine-taxsim#196

Open

Added special cases for state_income_tax PolicyEngine/policyengine-taxsim#172

Open

PavelMakarchuk approved these changes Jan 7, 2025

View reviewed changes

PavelMakarchuk merged commit ceee09b into PolicyEngine:master Jan 7, 2025
4 of 5 checks passed

MaxGhenis deleted the MaxGhenis/issue5435 branch January 7, 2025 15:30

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Add state-level summary tax variables #5436

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	- dc_ctc # District of Columbia Child Tax Credit
	- dc_ctc # District of Columbia Child Tax Credit

	- ct_child_tax_rebate # Connecticut Child Tax Rebate
	- ct_child_tax_rebate # Connecticut Child Tax Rebate

	- id_ctc # Idaho Child Tax Credit
	- id_ctc # Idaho Child Tax Credit

	- il_ctc # Illinois Child Tax Credit
	- il_ctc # Illinois Child Tax Credit

Add state-level summary tax variables #5436

Add state-level summary tax variables #5436

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