Merge pull request #80 from rickecon/mn

Merging
TheCGO · Nov 22, 2024 · a4c4135 · a4c4135
2 parents f76173d + f67fc5d
commit a4c4135
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -6,6 +6,12 @@ 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).
 
 
+## [0.3.6] - 2024-11-22 01:15:00
+
+### Added
+
+- Updates Minnesota tax logic to 2023 law
+
 ## [0.3.5] - 2024-11-21 00:30:00
 
 ### Added
@@ -251,7 +257,8 @@ 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.
 
 
-[0.3.5]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.5...v0.3.5
+[0.3.6]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.5...v0.3.6
+[0.3.5]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.4...v0.3.5
 [0.3.4]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.3...v0.3.4
 [0.3.3]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.2...v0.3.3
 [0.3.2]: https://github.com/TheCGO/fiscalsim-us/compare/v0.3.1...v0.3.2

diff --git a/changelog.yaml b/changelog.yaml
@@ -224,3 +224,8 @@
     added:
       - Updated and fixed Arkansas parameters, variables and tests.
   date: 2024-11-21 00:30:00
+- bump: patch
+  changes:
+    added:
+      - Updates Minnesota tax logic to 2023 law
+  date: 2024-11-22 01:15:00
diff --git a/fiscalsim_us/parameters/gov/states/mn/README.md b/fiscalsim_us/parameters/gov/states/mn/README.md
@@ -1 +1,5 @@
 # Minnesota
+* We exclude part-year residents (line 13, form M1) and assume all residents are full-year
+* We exclude lin 14 other taxes (M1HOME, Schedule M1529, and Schedule M1LS)
+* We exclude contribution to Nongame Wildlife Fund (line 18, form M1)
+* We exclude any code logic for Minnesota income tax withheld (line 20, form M1) and Minnesota estimated tax and extension payments (line 21, form M1)
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/additions/sources.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/additions/sources.yaml
@@ -12,3 +12,5 @@ metadata:
     href: https://www.taxformfinder.org/forms/2021/2021-minnesota-form-m1m.pdf
   - title: 2022 MN Schedule M1M, Income Additions and Subtractions
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1m_22.pdf
+  - title: 2023 MN Schedule M1M, Income Additions and Subtractions
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1m-23.pdf
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/mult.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/mult.yaml
@@ -11,3 +11,5 @@ metadata:
       href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
     - title: 2022 Minnesota Schedule M1MT form, Line 24
       href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
+    - title: 2023 Minnesota Schedule M1MT form, Line 24
+      href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/rate.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/rate.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
   - title: 2022 Minnesota Schedule M1MT form, Line 27
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
+  - title: 2023 Minnesota Schedule M1MT form, Line 27
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/standard_deduct.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/standard_deduct.yaml
@@ -11,18 +11,25 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
   - title: 2022 Minnesota Schedule M1MT form, Line 21
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
+  - title: 2023 Minnesota Schedule M1MT form, Line 21
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1
 JOINT:
   2021-01-01: 79_660
   2022-01-01: 82_150
+  2023-01-01: 87_960
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 59_750
   2022-01-01: 61_610
+  2023-01-01: 65_970
 SURVIVING_SPOUSE:
   2021-01-01: 79_660
   2022-01-01: 82_150
+  2023-01-01: 87_960
 SINGLE:
   2021-01-01: 59_750
   2022-01-01: 61_610
+  2023-01-01: 65_970
 SEPARATE:
   2021-01-01: 39_840
   2022-01-01: 41_080
+  2023-01-01: 43_990
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/std_deduct_phase_out.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/amt/std_deduct_phase_out.yaml
@@ -11,6 +11,8 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
   - title: 2022 Minnesota Schedule M1MT form, Line 22
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
+  - title: 2023 Minnesota Schedule M1MT form, Line 22
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1
 
 SINGLE:
   2021-01-01: 112_500

diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/child_age.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/child_age.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=3
   - title: 2022 Schedule M1CD, Child and Dependent Care Credit
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=3
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=3
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/expense_fraction.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/expense_fraction.yaml
@@ -10,6 +10,8 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
   - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 6
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=6
 
 brackets:
   - threshold:

diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_dependents.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_dependents.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=1
   - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 1
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=1
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 1
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=1
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_expense.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/maximum_expense.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=1
   - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 1
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=1
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 1
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=1
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_rate.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_rate.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
   - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Worksheet for Line 8
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 8
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=6
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_threshold.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_threshold.yaml
@@ -2,6 +2,7 @@ description: Minnesota has a child/dependent care credit which begins to be phas
 values:
   2021-01-01: 53_630
   2022-01-01: 55_300
+  2023-01-01: 59_210
 
 metadata:
   period: year
@@ -12,3 +13,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
   - title: 2022 Schedule M1CD, Child and Dependent Care Credit, Worksheet for Line 8
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
+  - title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 8
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=1
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/marriage/income_sources.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/marriage/income_sources.yaml
@@ -11,3 +11,5 @@ metadata:
   reference:
   - title: 2021 Minnesota Schedule M1MA, Line 19
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
+  - title: 2023 Minnesota Schedule M1MA, Line 1-4
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/marriage/line8_threshold.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/marriage/line8_threshold.yaml
@@ -0,0 +1,12 @@
+description: Minnesota provides a marriage credit for joint filers where this the threshold in line 8 for computing the credit one way or another.
+values:
+  2020-01-01: 0
+  2023-01-01: 114_000
+
+metadata:
+  period: year
+  unit: currency-USD
+  label: Minnesota marriage credit line 8 threshold amount amount
+  reference:
+  - title: 2023 Minnesota Schedule M1MA, Line 8
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/marriage/maximum_amount.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/marriage/maximum_amount.yaml
@@ -2,6 +2,7 @@ description: Minnesota provides a marriage credit for joint filers where this is
 values:
   2021-01-01: 1_548
   2022-01-01: 1_596
+  2023-01-01: 1_710
 
 metadata:
   period: year
@@ -12,3 +13,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
   - title: 2022 Minnesota Schedule M1MA, Line 19
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
+  - title: 2023 Minnesota Schedule M1MA, Line 19
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
diff --git a/...im_us/parameters/gov/states/mn/tax/income/credits/marriage/minimum_individual_income.yaml b/...im_us/parameters/gov/states/mn/tax/income/credits/marriage/minimum_individual_income.yaml
@@ -1,6 +1,7 @@
 description: Minnesota provides a marriage credit for joint filers where the lesser income of the two spouses is at least this minimum amount.
 values:
   2021-01-01: 26_000
+  2023-01-01: 28_000
 
 metadata:
   period: year
@@ -11,3 +12,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
   - title: 2022 Minnesota Schedule M1MA, Line 6
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
+  - title: 2023 Minnesota Schedule M1MA, Line 6
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
diff --git a/...alsim_us/parameters/gov/states/mn/tax/income/credits/marriage/minimum_taxable_income.yaml b/...alsim_us/parameters/gov/states/mn/tax/income/credits/marriage/minimum_taxable_income.yaml
@@ -2,6 +2,7 @@ description: Minnesota provides a marriage credit for joint filers where their t
 values:
   2021-01-01: 40_000
   2022-01-01: 42_000
+  2023-01-01: 43_000
 
 metadata:
   period: year
@@ -12,3 +13,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
   - title: 2022 Minnesota Schedule M1MA, Line 7
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
+  - title: 2023 Minnesota Schedule M1MA, Line 7
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
diff --git a/..._us/parameters/gov/states/mn/tax/income/credits/marriage/standard_deduction_fraction.yaml b/..._us/parameters/gov/states/mn/tax/income/credits/marriage/standard_deduction_fraction.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
   - title: 2022 Minnesota Schedule M1MA, Line 10
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
+  - title: 2023 Minnesota Schedule M1MA, Line 10
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/nonrefundable.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/nonrefundable.yaml
@@ -12,3 +12,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1c_21.pdf
   - title: 2022 Schedule M1C, Nonrefundable Credits
     href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1c_22.pdf
+  - title: 2023 Schedule M1C, Nonrefundable Credits
+    href: https://www.revenue.state.mn.us/sites/default/files/2024-01/m1c-23.pdf
diff --git a/...parameters/gov/states/mn/tax/income/credits/wfc/eligible/childless_adult_age/maximum.yaml b/...parameters/gov/states/mn/tax/income/credits/wfc/eligible/childless_adult_age/maximum.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
   - title: 2022 Minnesota Statutes, section 290.0671
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: 2023 Minnesota Statutes, section 290.0671
+    href: https://www.revisor.mn.gov/statutes/cite/290.0671
diff --git a/...parameters/gov/states/mn/tax/income/credits/wfc/eligible/childless_adult_age/minimum.yaml b/...parameters/gov/states/mn/tax/income/credits/wfc/eligible/childless_adult_age/minimum.yaml
@@ -11,3 +11,5 @@ metadata:
     href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
   - title: 2022 Minnesota Statutes, section 290.0671
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: 2023 Minnesota Statutes, section 290.0671
+    href: https://www.revisor.mn.gov/statutes/cite/290.0671
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_in/earnings_maximum.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_in/earnings_maximum.yaml
@@ -14,25 +14,33 @@ metadata:
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
   - title: 2022 Inflation-Adjusted Amounts in Minnesota Statutes
     href: https://www.revenue.state.mn.us/sites/default/files/2021-12/Inflation_Adjustments_TY_2022.pdf#page=2
+  - title: 2023 Minnesota Statutes, section 290.0671
+    href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: 2023 Inflation-Adjusted Amounts in Minnesota Statutes
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/inflation-adjustments-ty-2023-update.pdf#page=3
 
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 7_340
       2022-01-01: 7_570
+      2023-01-01: 8_750
   - threshold:
       2021-01-01: 1
     amount:
       2021-01-01: 12_270
       2022-01-01: 12_650
+      2023-01-01: 9_675
   - threshold:
       2021-01-01: 2
     amount:
       2021-01-01: 20_120
       2022-01-01: 20_750
+      2023-01-01: 10_850
   - threshold:
       2021-01-01: 3
     amount:
       2021-01-01: 20_530
       2022-01-01: 21_170
+      2023-01-01: 11_250
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_in/rate.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_in/rate.yaml
@@ -10,21 +10,27 @@ metadata:
     href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
   - title: 2022 Minnesota Statutes, section 290.0671
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: 2023 Minnesota Statutes, section 290.0671
+    href: https://www.revisor.mn.gov/statutes/cite/290.0671
 
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 0.039
+      2023-01-01: 0.04
   - threshold:
       2021-01-01: 1
     amount:
       2021-01-01: 0.0935
+      2023-01-01: 0.04
   - threshold:
       2021-01-01: 2
     amount:
       2021-01-01: 0.11
+      2023-01-01: 0.04
   - threshold:
       2021-01-01: 3
     amount:
       2021-01-01: 0.125
+      2023-01-01: 0.04
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_out/rate.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_out/rate.yaml
@@ -10,21 +10,27 @@ metadata:
     href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
   - title: 2022 Minnesota Statutes, section 290.0671
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: 2023 Minnesota Statutes, section 290.0671
+    href: https://www.revisor.mn.gov/statutes/cite/290.0671
 
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 0.02
+      2023-01-01: 0.09
   - threshold:
       2021-01-01: 1
     amount:
       2021-01-01: 0.06
+      2023-01-01: 0.09
   - threshold:
       2021-01-01: 2
     amount:
       2021-01-01: 0.105
+      2023-01-01: 0.09
   - threshold:
       2021-01-01: 3
     amount:
       2021-01-01: 0.105
+      2023-01-01: 0.09
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_out/threshold/joint.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_out/threshold/joint.yaml
@@ -14,25 +14,33 @@ metadata:
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
   - title: 2022 Inflation-Adjusted Amounts in Minnesota Statutes
     href: https://www.revenue.state.mn.us/sites/default/files/2021-12/Inflation_Adjustments_TY_2022.pdf#page=2
+  - title: 2023 Minnesota Statutes, section 290.0671
+    href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: 2023 Inflation-Adjusted Amounts in Minnesota Statutes
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/inflation-adjustments-ty-2023-update.pdf#page=3
 
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 14_960
       2022-01-01: 15_430
+      2023-01-01: 35_000
   - threshold:
       2021-01-01: 1
     amount:
       2021-01-01: 29_380
       2022-01-01: 30_290
+      2023-01-01: 35_000
   - threshold:
       2021-01-01: 2
     amount:
       2021-01-01: 33_720
       2022-01-01: 34_770
+      2023-01-01: 35_000
   - threshold:
       2021-01-01: 3
     amount:
       2021-01-01: 34_030
       2022-01-01: 35_090
+      2023-01-01: 35_000
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_out/threshold/other.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/credits/wfc/phase_out/threshold/other.yaml
@@ -14,25 +14,33 @@ metadata:
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
   - title: 2022 Inflation-Adjusted Amounts in Minnesota Statutes
     href: https://www.revenue.state.mn.us/sites/default/files/2021-12/Inflation_Adjustments_TY_2022.pdf#page=2
+  - title: 2023 Minnesota Statutes, section 290.0671
+    href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: 2023 Inflation-Adjusted Amounts in Minnesota Statutes
+    href: https://www.revenue.state.mn.us/sites/default/files/2023-12/inflation-adjustments-ty-2023-update.pdf#page=3
 
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 8_960
       2022-01-01: 9_240
+      2023-01-01: 29_500
   - threshold:
       2021-01-01: 1
     amount:
       2021-01-01: 23_380
       2022-01-01: 24_110
+      2023-01-01: 29_500
   - threshold:
       2021-01-01: 2
     amount:
       2021-01-01: 27_720
       2022-01-01: 28_590
+      2023-01-01: 29_500
   - threshold:
       2021-01-01: 3
     amount:
       2021-01-01: 28_030
       2022-01-01: 28_900
+      2023-01-01: 29_500
diff --git a/fiscalsim_us/parameters/gov/states/mn/tax/income/deductions/medical_and_dental_mult.yaml b/fiscalsim_us/parameters/gov/states/mn/tax/income/deductions/medical_and_dental_mult.yaml
@@ -11,3 +11,5 @@ metadata:
       href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1sa_21.pdf
     - title: 2022 M1SA, Minnesota Itemized Deductions, Line 3
       href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1sa_22.pdf
+    - title: 2023 M1SA, Minnesota Itemized Deductions, Line 3
+      href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1sa-23.pdf