Add North Carolina's claim of right repayment itemized deduction (G.S. 105-153.5(a)(2)d)

changelog.d/nc-claim-of-right-deduction.added.md

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+Add North Carolina's itemized deduction for repaying income received under a claim of right (G.S. 105-153.5(a)(2)d), with a new claim_of_right_repayment input.

policyengine_us/parameters/gov/states/nc/tax/income/deductions/itemized/claim_of_right/nc_modified_income_basis.yaml

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+description: North Carolina limits the claim of right repayment deduction to repayments of amounts included in adjusted gross income, as modified for North Carolina, in the earlier year, if this is true.
+values:
+  2014-01-01: false
+  2026-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: North Carolina claim of right repayment deduction uses North Carolina modified income
+  reference:
+    - title: N.C. Gen. Stat. § 105-153.5(a)(2)d
+      href: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html
+    - title: "S.L. 2026-31, Section 1.8.(a) and (b) (effective for taxable years beginning on or after January 1, 2026) #page 5-6"
+      href: https://www.ncleg.gov/EnactedLegislation/SessionLaws/PDF/2025-2026/SL2026-31.pdf#page=5

policyengine_us/parameters/gov/states/nc/tax/income/deductions/itemized/claim_of_right/threshold.yaml

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+description: North Carolina allows the whole repayment of claim of right income as an itemized deduction when the repayment exceeds this amount; smaller repayments are reduced by the federal two percent floor on miscellaneous itemized deductions.
+values:
+  2014-01-01: 3_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: North Carolina claim of right repayment threshold
+  reference:
+    - title: N.C. Gen. Stat. § 105-153.5(a)(2)d
+      href: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html
+    - title: S.L. 2016-5, Section 2.1.(a) and (d) (effective for taxable years beginning on or after January 1, 2014)
+      href: https://www.ncleg.gov/EnactedLegislation/SessionLaws/PDF/2015-2016/SL2016-5.pdf#page=4
+    - title: 2021 Form D-401 instructions, Form D-400 Schedule A line 8, Repayment of Claim of Right Worksheet
+      href: https://www.ncdor.gov/2021-d-401-individual-income-tax-instructions/open#page=20
+    - title: 2025 Form D-401 instructions, Form D-400 Schedule A line 8, Repayment of Claim of Right Worksheet
+      href: https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open#page=20

policyengine_us/parameters/gov/states/nc/tax/income/deductions/itemized/other_sources.yaml

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+description: North Carolina adds these deductions to the capped mortgage interest and property tax deduction to compute itemized deductions.
+values:
+  2021-01-01:
+    - charitable_deduction
+    - medical_expense_deduction
+    - nc_claim_of_right_deduction
+metadata:
+  unit: list
+  period: year
+  label: North Carolina itemized deductions other than mortgage interest and property taxes
+  reference:
+    - title: N.C. Gen. Stat. § 105-153.5(a)(2)
+      href: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html
+    - title: 2021 Form D-401 instructions, Form D-400 Schedule A lines 6 through 10
+      href: https://www.ncdor.gov/2021-d-401-individual-income-tax-instructions/open#page=20
+    - title: "2025 Form D-401 instructions, Form D-400 Schedule A lines 6 through 10 #page 20-21"
+      href: https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open#page=20