diff --git a/changelog.d/replace-casetext-references.fixed.md b/changelog.d/replace-casetext-references.fixed.md new file mode 100644 index 00000000000..2493b1b66c9 --- /dev/null +++ b/changelog.d/replace-casetext-references.fixed.md @@ -0,0 +1 @@ +Replace dead casetext.com legal references with live official (or Justia/LII) sources for the same sections, and fix titles and subsection pins that misidentified them. diff --git a/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml b/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml index d10259ed9b9..dd18c212670 100644 --- a/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml +++ b/policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml @@ -14,4 +14,4 @@ metadata: # § 26-51-501(d)(1) assigns the $20 amount # § 26-51-501(e) increases it with inflation relative to 2001 starting in 2003 - title: Ark. Code § 26-51-501(a)(1)(A), (d)(1), (e) - href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits + href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/ diff --git a/policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/amount.yaml b/policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/amount.yaml index 19d64bbe653..b7cdea27a73 100644 --- a/policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/amount.yaml +++ b/policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/amount.yaml @@ -18,4 +18,4 @@ metadata: - title: Kansas Notice 24-08 Changes to individual income tax href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2 - title: Kan. Stat. 79-32,121 (a) - href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual + href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html diff --git a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/head.yaml b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/head.yaml index 1dffbb4996f..9c550df531d 100644 --- a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/head.yaml +++ b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/head.yaml @@ -23,6 +23,6 @@ metadata: label: Maryland dependent exemption schedule for head of household filers reference: - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12 diff --git a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/joint.yaml b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/joint.yaml index e6a650f37e0..32f621aa1e2 100644 --- a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/joint.yaml +++ b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/joint.yaml @@ -23,6 +23,6 @@ metadata: label: Maryland dependent exemption schedule for joint filers reference: - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12 diff --git a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/separate.yaml b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/separate.yaml index 753d082768f..26ca44df58a 100644 --- a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/separate.yaml +++ b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/separate.yaml @@ -23,6 +23,6 @@ metadata: label: Maryland dependent exemption schedule for married filing separate filers reference: - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(1) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12 diff --git a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/single.yaml b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/single.yaml index e074cf2df7e..5a6a6a54a5e 100644 --- a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/single.yaml +++ b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/single.yaml @@ -23,6 +23,6 @@ metadata: label: Maryland dependent exemption schedule for single filers reference: - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(1) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12 diff --git a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/surviving_spouse.yaml b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/surviving_spouse.yaml index 7745b3e1e25..2969d823cc4 100644 --- a/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/schedule/surviving_spouse.yaml @@ -23,6 +23,6 @@ metadata: label: Maryland dependent exemption schedule for surviving spouse filers reference: - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: Maryland 2025 Resident Tax Forms and Instructions - Exemption Amount Chart href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=12 diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml index f034234bcfc..b98676b634f 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/age_threshold.yaml @@ -12,7 +12,7 @@ metadata: - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: Ark. Code § 26-51-501 (a)(1)(D) - href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits + href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/ - title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml index bb7599ba9a2..3fa2c6690ce 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/base.yaml @@ -36,4 +36,4 @@ metadata: # § 26-51-501(d)(1) assigns the $20 amount # § 26-51-501(e) increases it with inflation relative to 2001 starting in 2003 - title: Ark. Code § 26-51-501 - href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits + href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-501/ diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml index fbd88b2f430..84be5c4f32c 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/credits/personal/amount/disabled_dependent.yaml @@ -12,7 +12,7 @@ metadata: - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: Ark. Code § 26-51-503 (a) - href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-503-effective-for-tax-years-beginning-on-or-after-january-1-2022-support-of-a-child-with-a-developmental-disability-definitions + href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-5/section-26-51-503/ - title: 2021 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident href: https://www.dfa.arkansas.gov/wp-content/uploads/2021_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1 - title: 2023 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml index ee92e89ef6b..d7d5f35a8b8 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/individual.yaml @@ -99,4 +99,4 @@ metadata: - title: Arkansas Act 141 of 2017 (unemployment compensation added to gross income, effective for tax years beginning on and after January 1, 2018) href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2F&file=141.pdf&ddBienniumSession=2017%2F2017R - title: Arkansas Code § 26-51-404 - href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-4-computation-of-tax-liability/section-26-51-404-gross-income-generally + href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-4/section-26-51-404/ diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml index ac3fd12eca9..4ab038de44b 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/gross_income/sources/joint.yaml @@ -99,4 +99,4 @@ metadata: - title: Arkansas Act 141 of 2017 (unemployment compensation added to gross income, effective for tax years beginning on and after January 1, 2018) href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2017R%2FPublic%2F&file=141.pdf&ddBienniumSession=2017%2F2017R - title: Arkansas Code § 26-51-404 - href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-4-computation-of-tax-liability/section-26-51-404-gross-income-generally + href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-4/section-26-51-404/ diff --git a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml index 7ab59a86034..4e494618295 100644 --- a/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml +++ b/policyengine_us/parameters/gov/states/ar/tax/income/rates/main/rate.yaml @@ -7,7 +7,7 @@ metadata: period: year reference: - title: Tax Legislation for 2022 Ark. Code § 26-51-201 (a)(1)(A) # (d)(1) for uprating. - href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-2-imposition-of-tax/section-26-51-201-effective-90-days-after-sine-die-adjournment-individuals-trusts-and-estates + href: https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-2/section-26-51-201/ - title: Arkansas Act 1459 of 2013, § 1 (0.9% first bracket from tax year 2014) href: https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2013R%2FPublic%2F&file=1459.pdf&ddBienniumSession=2013%2F2013R#page=1 - title: Arkansas Act 22 of 2015, § 2, amending Ark. Code § 26-51-201(a) (tax year 2014-2018 tables and the bracket adjustment above $75,000) diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml index 92c5c2641d9..0bc3879ef48 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml @@ -16,7 +16,7 @@ metadata: - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=24 - title: Ariz. Rev. Stat. 43-1088 (B) - href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions + href: https://www.azleg.gov/ars/43/01088.htm - title: Arizona Schedule A href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form - title: Credit for Contributions to Qualifying Charitable Foster diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml index cf6755dcff9..74c1d0cb3b0 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml @@ -17,7 +17,7 @@ metadata: - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=24 - title: Ariz. Rev. Stat. 43-1088 (A) - href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions + href: https://www.azleg.gov/ars/43/01088.htm - title: Arizona Schedule A Year 2022 href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form#page=1 - title: Credit for Contributions to Qualifying Charitable Organizations diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml index 14ad416bfd3..8e60b0e3bd8 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amount.yaml @@ -20,7 +20,7 @@ metadata: href: https://www.ftb.ca.gov/forms/2025/2025-540-p.pdf#page=2 # The legal code provides the amounts as of 1998, before inflation adjustments. - title: Cal. Rev. & Tax. Code § 17062(b)(5) - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17062 JOINT: values: diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml index c9c3260dcbb..84b58af4e94 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/lower.yaml @@ -20,7 +20,7 @@ metadata: href: https://www.ftb.ca.gov/forms/2025/2025-540-p-instructions.html # The legal code provides the amounts as of 1998, before inflation adjustments. - title: Cal. Rev. & Tax. Code § 17062(b)(6) - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17062 JOINT: values: diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml index 73e110e25ee..a4048a89f21 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/exemption/amti/threshold/upper.yaml @@ -20,7 +20,7 @@ metadata: href: https://www.ftb.ca.gov/forms/2025/2025-540-p-instructions.html # The legal code does not specify the amounts without pointing to the IRS code - title: Cal. Rev. & Tax. Code § 17062 - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17062 JOINT: values: diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/amt/tentative_min_tax_rate.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/amt/tentative_min_tax_rate.yaml index 92b78a247e7..128e41358bd 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/amt/tentative_min_tax_rate.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/amt/tentative_min_tax_rate.yaml @@ -15,5 +15,5 @@ metadata: href: https://www.ftb.ca.gov/forms/2024/2024-540-p.pdf#page=1 - title: 2025 Schedule P (540) Alternative Minimum Tax and Credit Limitations - Residents href: https://www.ftb.ca.gov/forms/2025/2025-540-p.pdf#page=1 - - title: Cal. Rev. & Tax. Code § 17062 (b)(3)(iv) - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax + - title: Cal. Rev. & Tax. Code § 17062 (b)(3)(A)(iv) + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17062 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/amount.yaml index f02e0922e50..d20c53101af 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/amount.yaml @@ -17,7 +17,7 @@ metadata: href: https://www.ftb.ca.gov/forms/2023/2023-3514.pdf#page=4 # The legal code provides the pre-adjustment value - title: California Revenue and Taxation Code (R&TC) Section 17052.2(a)(2)(C)(i) - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170522-foster-youth-tax-credit-for-qualified-taxpayers#:~:text=Section%2017052.2%20%2D%20Foster%20youth%20tax%20credit%20for%20qualified%20taxpayers%20(a,determined%20under%20paragraph%20(2) + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17052.2 - title: 2024 California Earned Income Tax Credit Form href: https://www.ftb.ca.gov/forms/2024/2024-3514.pdf#page=4 - title: 2025 California Earned Income Tax Credit Booklet diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/start.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/start.yaml index 39fa4c3b776..efcc83febec 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/foster_youth/phase_out/start.yaml @@ -18,8 +18,8 @@ metadata: - title: 2022 California Earned Income Tax Credit Form href: https://www.ftb.ca.gov/forms/2022/2022-3514.pdf#page=4 # The legal code provides the pre-adjustment value - - title: California Revenue and Taxation Code (R&TC) Section 17052.2(a)(C)(i) - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170522-foster-youth-tax-credit-for-qualified-taxpayers#:~:text=Section%2017052.2%20%2D%20Foster%20youth%20tax%20credit%20for%20qualified%20taxpayers%20(a,determined%20under%20paragraph%20(2) + - title: California Revenue and Taxation Code (R&TC) Section 17052.2(c)(2) + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17052.2 - title: 2024 California Earned Income Tax Credit Form href: https://www.ftb.ca.gov/forms/2024/2024-3514.pdf#page=4 - title: 2025 California Earned Income Tax Credit Booklet diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml index b63870b686e..1c5d1a8caea 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/amount.yaml @@ -18,7 +18,7 @@ metadata: label: California renter tax credit amount reference: - title: Cal. Rev. & Tax. Code § 17053.5 - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170535-credit-for-qualified-renter + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17053.5 - title: 2021 California Form 540 instructions href: https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html - title: 2022 California Form 540 instructions diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml index 7aa10c97a03..2ed14a3a3bc 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/renter/income_cap.yaml @@ -41,7 +41,7 @@ metadata: # surviving_spouse/joint/head: $50,000 starting in 1998 indexed by California CPI reference: - title: Cal. Rev. & Tax. Code § 17053.5 - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170535-credit-for-qualified-renter + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17053.5 - title: 2021 California Form 540 instructions href: https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html - title: 2022 California Form 540 instructions diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/young_child/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/young_child/amount.yaml index c7504158809..92ea780ea7f 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/credits/young_child/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/young_child/amount.yaml @@ -27,4 +27,4 @@ metadata: # For accuracy, we use the final product as the parameter value # due to the tax forms showing inflation-adjusted final values and not the base value. - title: California Legal code REVENUE AND TAXATION CODE, section 17052.1,(a)(2)(A)(i) - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170521-young-child-tax-credit + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17052.1 diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml index 907f7f7ce36..8d2e9cc8d8c 100644 --- a/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ca/tax/income/deductions/standard/amount.yaml @@ -20,7 +20,7 @@ metadata: href: https://www.ftb.ca.gov/forms/2025/2025-540.pdf#page=2 # The legal code provides the inflation unadjusted amount - title: Cal. Rev. & Tax. Code § 17073.5 - href: https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-1-definition-of-gross-income-adjusted-gross-income-taxable-income-etc/section-170735-standard-deduction?searchWithin=true&listingIndexId=california-codes.california-revenue-and-taxation-code.division-2-other-taxes.part-10-personal-income-tax + href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17073.5 JOINT: values: diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/additions.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/additions.yaml index 02182f13ac8..706152eb73d 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/additions/additions.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/additions.yaml @@ -33,7 +33,7 @@ metadata: label: Colorado federal taxable income additions reference: - title: C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-until-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal + href: https://law.justia.com/codes/colorado/2022/title-39/article-22/part-1/section-39-22-104/ - title: 2021 Colorado Individual Income Tax Filing Guide, 104 Book - Additions href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=5 - title: 2022 Colorado Individual Income Tax Filing Guide, 104 Book - Additions diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/agi_threshold.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/agi_threshold.yaml index f8a5db05162..440cf6273bc 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/agi_threshold.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/agi_threshold.yaml @@ -6,7 +6,7 @@ metadata: reference: # 2023 values only appear in the Individual Income Tax Guide - title: C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3)(p) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-upon-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal + href: https://law.justia.com/codes/colorado/2023/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-104/ - title: 2022 Colorado Individual Income Tax Filing Guide, 104 Book - Additions - Line 4 href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5 - title: 2023 Colorado Individual Income Tax Filing Guide, 104 Book - Additions - Line 4 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml index d3f9d261f00..a2e60c6e576 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/exemption.yaml @@ -7,7 +7,7 @@ metadata: reference: # 2023 values only appear in the Individual Income Tax Guide - title: C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3)(p) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-upon-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal + href: https://law.justia.com/codes/colorado/2023/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-104/ # 2023-2025: C.R.S. 39-22-104(3)(p.5)(I)(A)-(B) ($12,000 single / $16,000 joint) - title: C.R.S. 39-22-104(3)(p.5)(I) (Colorado Revised Statutes 2025, official compilation, p. 382) href: https://olls.info/crs/crs2025-title-39.pdf diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/itemized_only.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/itemized_only.yaml index 4bc007db0b3..2bdcb5331ed 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/itemized_only.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/federal_deductions/itemized_only.yaml @@ -6,7 +6,7 @@ metadata: reference: # 2023 values only appear in the Individual Income Tax Guide - title: C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3)(p) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-upon-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal + href: https://law.justia.com/codes/colorado/2023/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-104/ - title: 2022 Colorado Individual Income Tax Filing Guide, 104 Book- Additions - Line 4 href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5 - title: 2023 Colorado Individual Income Tax Filing Guide, 104 Book - Additions - Line 4 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml b/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml index 4180bd71151..d78cdb67824 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/additions/qualified_business_income_deduction/agi_threshold.yaml @@ -6,7 +6,7 @@ metadata: label: Colorado qualified business income deduction addback AGI threshold reference: - title: C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3)(o) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-upon-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal + href: https://law.justia.com/codes/colorado/2023/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-104/ - title: 2021 Colorado Individual Income Tax Filing Guide, 104 Book - Additions - Line 3 href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=5 - title: 2022 Colorado Individual Income Tax Filing Guide, 104 Book - Additions - Line 3 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/low_income/rate.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/low_income/rate.yaml index 17b8b22eaf4..f9884cea0f2 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/low_income/rate.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/cdcc/low_income/rate.yaml @@ -4,8 +4,8 @@ metadata: unit: /1 label: Colorado low income child care expense credit rate reference: - - title: Colorado revised statutes, Section 39-22-119.5 - Child care expenses tax credit (3), (c), (I) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-1195-child-care-expenses-tax-credit-legislative-declaration-definitions + - title: Colorado revised statutes, Section 39-22-119.5 - Child care expenses tax credit (3)(b) + href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-119-5/ - title: 2022 Colorado Individual Income Tax Filing Guide, 104 Book, Part IV Line 10 href: https://tax.colorado.gov/sites/tax/files/documents/DR_0104_Book_2022.pdf#page=48 - title: 2021 Colorado Individual Income Tax Filing Guide, 104 Book, Part IV Line 10 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/age_limit.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/age_limit.yaml index 2f40e2ff4d7..9c06550bbdb 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/age_limit.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/age_limit.yaml @@ -10,8 +10,8 @@ metadata: href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=17 - title: 2024 Colorado Individual Income Tax Filing Guide, 104 Book - Instructions for Select Credits from the DR 0104CR, Line 20 & 21 href: https://tax.colorado.gov/sites/tax/files/documents/DR0104_book_2024.pdf#page=28 - - title: 39-22-544 - Credit against tax - qualifying seniors (4) (a) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-5-special-rules/section-39-22-544-credit-against-tax-qualifying-seniors-creation-legislative-declaration-definitions + - title: 39-22-544 - Credit against tax - qualifying seniors (3)(a)(II)(A), (3)(b)(II)(A) + href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-544/ - title: 2025 Colorado Individual Tax Filing Guide 104 Book, Line 6 href: https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/in_effect.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/in_effect.yaml index 1c658118115..d3e2d19bfc4 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/in_effect.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/in_effect.yaml @@ -10,7 +10,7 @@ metadata: label: Colorado income qualified senior housing income tax credit in effect reference: - title: C.R.S. 39-22-544 - Credit against tax - qualifying seniors (creation) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-5-special-rules/section-39-22-544-credit-against-tax-qualifying-seniors-creation-legislative-declaration-definitions + href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-544/ - title: HB24-1052 - Senior Housing Income Tax Credit href: https://leg.colorado.gov/sites/default/files/2024a_1052_signed.pdf # The credit is authorized only for tax years 2022 (original enactment) and 2024 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/income_threshold.yaml b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/income_threshold.yaml index c2f914d46ca..9ed798e6fa5 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/credits/income_qualified_senior_housing/income_threshold.yaml @@ -9,8 +9,8 @@ metadata: href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=17 - title: 2024 Colorado Individual Income Tax Filing Guide, 104 Book - Instructions for Select Credits from the DR 0104CR, Line 20 & 21 href: https://tax.colorado.gov/sites/tax/files/documents/DR0104_book_2024.pdf#page=28 - - title: 39-22-544 - Credit against tax - qualifying seniors (4) (a) - href: https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-5-special-rules/section-39-22-544-credit-against-tax-qualifying-seniors-creation-legislative-declaration-definitions + - title: 39-22-544 - Credit against tax - qualifying seniors (3)(a)(II)(B), (3)(b)(II)(B) + href: https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-5/section-39-22-544/ - title: 2025 Colorado Individual Tax Filing Guide 104 Book, Line 6 href: https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/charitable_contribution/adjustment.yaml b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/charitable_contribution/adjustment.yaml index 57fd5cfb0d8..927c9ec9213 100644 --- a/policyengine_us/parameters/gov/states/co/tax/income/subtractions/charitable_contribution/adjustment.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/income/subtractions/charitable_contribution/adjustment.yaml @@ -7,8 +7,8 @@ metadata: period: year label: Colorado charitable contributions subtraction adjustment reference: - - title: C.R.S. 39-22-104(4)(m)(1) - href: https://casetext.com/regulation/colorado-administrative-code/department-200-department-of-revenue/division-201-taxation-division/rule-1-ccr-201-2-income-tax/rule-39-22-1044m-charitable-contribution-subtraction-for-taxpayers-claiming-the-federal-standard-deduction + - title: 1 CCR 201-2, Rule 39-22-104(4)(m)(1) + href: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=1+CCR+201-2&ruleVersionId=11214#page=15 - title: 2021 Colorado Individual Tax Filing Guide 104 Book href: https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=12 - title: 2022 Colorado Individual Tax Filing Guide 104 Book diff --git a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml index de50da8bb3f..594958c57f8 100644 --- a/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/income/credits/cdcc/match.yaml @@ -7,7 +7,7 @@ values: metadata: reference: - title: Del. Code tit. 30 § 1114 - href: https://casetext.com/statute/delaware-code/title-30-state-taxes/part-ii-income-inheritance-and-estate-taxes/chapter-11-personal-income-tax/subchapter-ii-resident-individuals/section-1114-child-care-and-dependent-care-expense-credit + href: https://delcode.delaware.gov/title30/c011/sc02/index.html#1114 - title: 2021 Delaware Individual Income Tax Return Line 30 href: https://revenuefiles.delaware.gov/2021/PIT-RES_TY21_2021-01_Instructions.pdf#page=9 - title: Delaware Individual Income Tax Return Line 30 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/amount.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/amount.yaml index 171d57ce306..614e99cab0c 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/amount.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/amount.yaml @@ -9,7 +9,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=16 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=16 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/earned_income_threshold.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/earned_income_threshold.yaml index 9e03bd20b70..dc9b2073d13 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/earned_income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/additional/earned_income_threshold.yaml @@ -9,7 +9,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=16 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=16 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/age_limit.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/age_limit.yaml index 21e684173ae..a2aea7864bb 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/age_limit.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/age_limit.yaml @@ -9,7 +9,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=16 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=16 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/base.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/base.yaml index 73f8627cd33..f6204c1ae37 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/base.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/military_retirement/base.yaml @@ -9,7 +9,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=16 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=16 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5.1) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(2) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/older.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/older.yaml index 91cf586dc55..645a2ff1434 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/older.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/older.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=15 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=15 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(D) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(D) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/younger.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/younger.yaml index 705553dcf7a..72dac2d0bbb 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/younger.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/age_threshold/younger.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=15 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=15 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(D) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(D) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/earned_income.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/earned_income.yaml index 6b22a60ba0d..cb9357c5de6 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/earned_income.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/earned_income.yaml @@ -11,7 +11,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=15 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=15 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(E)-(i) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(E)-(i) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2024 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/older.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/older.yaml index 66d7dc69423..00c7e231930 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/older.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/older.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=15 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=15 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(A)-(xiii) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(A)-(xiii) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/younger.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/younger.yaml index 1929093595f..f036aaa8b7c 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/younger.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/cap/younger.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=15 - title: 2023 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=15 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(A) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(A) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2025 IT-511 Individual Income Tax Booklet - Subtractions(1) href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=21 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/sources.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/sources.yaml index 17d6239ddb7..b40bfa87e32 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/sources.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/agi/exclusions/retirement/sources.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download - title: 2023 IT-511 Individual Income Tax Booklet, Page 39 href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(E)-(i) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)-(5)-(E)-(i) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2024 IT-511 Individual Income Tax Booklet, Page 24 href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download#page=24 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/amount.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/amount.yaml index 97c99e63cab..0fcb7794483 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/amount.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/amount.yaml @@ -11,7 +11,7 @@ metadata: href: https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=12 - title: 2021 Form 500 Instructions href: https://www.zillionforms.com/2021/I2122607361.PDF#page=21 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § § 48-7A-3 (b) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § § 48-7A-3 (b) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=0d6fd3c6-6e65-4928-9679-0b33bed98769&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A6348-G0H1-DYB7-W3SK-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr0&pditab=allpods&ecomp=7s65kkk&earg=sr0&prid=8be67d32-0de2-4977-a057-d9d01bc94c88 - title: 2025 IT-511 Individual Income Tax Booklet - Low Income Credit href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=17 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/supplement_age_eligibility.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/supplement_age_eligibility.yaml index 41f7c4b265d..05e5e24d4b7 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/supplement_age_eligibility.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/credits/low_income/supplement_age_eligibility.yaml @@ -11,5 +11,5 @@ metadata: href: https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=12 - title: 2021 Form 500 Instructions href: https://houpl.org/wp-content/uploads/2022/01/2021_IT-511_Individual_Income_Tax_Booklet-12.29.21-Web-Version.pdf#page=13 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § § 48-7A-3 (b) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § § 48-7A-3 (b) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=0d6fd3c6-6e65-4928-9679-0b33bed98769&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A6348-G0H1-DYB7-W3SK-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr0&pditab=allpods&ecomp=7s65kkk&earg=sr0&prid=8be67d32-0de2-4977-a057-d9d01bc94c88 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml index 59f60d262ab..3acd8fb7817 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/credits/non_refundable.yaml @@ -21,7 +21,7 @@ metadata: label: Georgia non-refundable tax credits reference: # Low income credit. - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7A-3 (c) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7A-3 (c) href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7a/section-48-7a-3/ # Child and dependent care credit. - title: Official Code of Georgia Annotated | O.C.G.A. § 48-7-29.10(b) diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/age_threshold.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/age_threshold.yaml index 0ac9ba1e84b..0d9e02e6579 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/age_threshold.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download - title: 2023 IT-511 Individual Income Tax Booklet - page 12 - FORM 500, LINE 11b href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(D) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(D) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 values: 2021-01-01: 65 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/head.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/head.yaml index f35c03b79a9..05591d30f0f 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/head.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/head.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download - title: 2023 IT-511 Individual Income Tax Booklet - page 12 - FORM 500, LINE 11a href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(D) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(D) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2024 IT-511 Individual Income Tax Booklet - page 16 - FORM 500, LINE 11 href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/spouse.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/spouse.yaml index ec65a3aff65..4dedb6bd316 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/spouse.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/aged/amount/spouse.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download - title: 2023 IT-511 Individual Income Tax Booklet - page 12 - FORM 500, LINE 11a href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(D) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(D) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2024 IT-511 Individual Income Tax Booklet - page 16 - FORM 500, LINE 11 href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml index 020bf2a122a..61666ab6de3 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/amount.yaml @@ -13,7 +13,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download - title: 2023 IT-511 Individual Income Tax Booklet - page 12 - FORM 500, LINE 11a href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(B) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(B) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=f2f03a7b-4dec-4c65-b2f5-c74b75791422&nodeid=ABWAALAADAAM&nodepath=%2fROOT%2fABW%2fABWAAL%2fABWAALAAD%2fABWAALAADAAM&level=4&haschildren=&populated=false&title=48-7-27.+%5bEffective+January+1%2c+2024.+See+note.%5d+Computation+of+taxable+net+income.&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2fshared%2fdocument%2fstatutes-legislation%2furn%3acontentItem%3a65BG-DWN3-CGX8-02TS-00008-00&ecomp=bgf5kkk&prid=0bbf9da8-e012-45ee-8089-7ab2fc1bfa02 - title: 2024 IT-511 Individual Income Tax Booklet - page 16 - FORM 500, LINE 11 href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/head.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/head.yaml index 15092add6d6..36ab6a9fd6a 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/head.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/head.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download - title: 2023 IT-511 Individual Income Tax Booklet - page 12 - FORM 500, LINE 11a href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(E) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(E) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2024 IT-511 Individual Income Tax Booklet - page 16 - FORM 500, LINE 11 href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/spouse.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/spouse.yaml index 74ae1ad1532..3d5d1db4cc6 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/spouse.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/blind/spouse.yaml @@ -10,7 +10,7 @@ metadata: href: https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download - title: 2023 IT-511 Individual Income Tax Booklet - page 12 - FORM 500, LINE 11a href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(E) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-27 | (a)(1)(E) href: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807 - title: 2024 IT-511 Individual Income Tax Booklet - page 16 - FORM 500, LINE 11 href: https://dor.georgia.gov/document/document/2024-it-511-individual-income-tax-booklet/download diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml index 3bfca81cd35..2c9bc7f02dc 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml @@ -23,7 +23,7 @@ metadata: href: https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=12 - title: 2021 Form 500 Instructions href: https://houpl.org/wp-content/uploads/2022/01/2021_IT-511_Individual_Income_Tax_Booklet-12.29.21-Web-Version.pdf#page=13 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-26 (b)(4) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-26 (b)(4) href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-26-d-1/ - title: Georgia General Assembly, House Bill 1021 (AS PASSED HOUSE AND SENATE), Section 1 href: https://www.legis.ga.gov/api/legislation/document/20232024/229350#page=1 # Not mentioned in legal code diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/amount.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/amount.yaml index 9602ef1af70..3ddbe113dbe 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/amount.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/amount.yaml @@ -14,8 +14,8 @@ metadata: - title: 2021 Form 500 Instructions href: https://houpl.org/wp-content/uploads/2022/01/2021_IT-511_Individual_Income_Tax_Booklet-12.29.21-Web-Version.pdf#page=13 # As of 2024, the personal exemption statute only mentions the dependent exemption. - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-26 - href: https://casetext.com/statute/code-of-georgia/title-48-revenue-and-taxation/chapter-7-income-taxes/article-2-imposition-rate-and-computation-exemptions/section-48-7-26-personal-exemptions + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-26 + href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-26/ JOINT: diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/availability.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/availability.yaml index e4de7b1c23c..b9dd7364555 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/availability.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/personal/availability.yaml @@ -11,5 +11,5 @@ metadata: - title: 2023 Form 500 Instructions href: https://dor.georgia.gov/document/document/2023-it-511-individual-income-tax-booklet/download#page=13 # As of 2024, the personal exemption statute only mentions the dependent exemption. - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-26 - href: https://casetext.com/statute/code-of-georgia/title-48-revenue-and-taxation/chapter-7-income-taxes/article-2-imposition-rate-and-computation-exemptions/section-48-7-26-personal-exemptions + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-26 + href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-26/ diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/main/head_of_household.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/main/head_of_household.yaml index d0ba2b957b9..07b80dbe887 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/main/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/main/head_of_household.yaml @@ -9,7 +9,7 @@ metadata: - title: Department of Revenue - Tax Tables & Georgia Tax Rate Schedule href: https://dor.georgia.gov/tax-tables-georgia-tax-rate-schedule # Georgia transitioned to a flat tax rate, starting in 2024 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-20-d-1/ - title: House Bill 1015 (AS PASSED HOUSE AND SENATE), SECTION 1. (a.1)(1) href: https://www.legis.ga.gov/legislation/66260 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/main/joint.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/main/joint.yaml index 5f70582972c..693398debc3 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/main/joint.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/main/joint.yaml @@ -9,7 +9,7 @@ metadata: - title: Department of Revenue - Tax Tables & Georgia Tax Rate Schedule href: https://dor.georgia.gov/tax-tables-georgia-tax-rate-schedule # Georgia transitioned to a flat tax rate, starting in 2024 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-20-d-1/ - title: House Bill 1015 (AS PASSED HOUSE AND SENATE), SECTION 1. (a.1)(1) href: https://www.legis.ga.gov/legislation/66260 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/main/separate.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/main/separate.yaml index 01c66857b77..934262423ae 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/main/separate.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/main/separate.yaml @@ -8,7 +8,7 @@ metadata: - title: Department of Revenue - Tax Tables & Georgia Tax Rate Schedule href: https://dor.georgia.gov/tax-tables-georgia-tax-rate-schedule # Georgia transitioned to a flat tax rate, starting in 2024 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-20-d-1/ - title: House Bill 1015 (AS PASSED HOUSE AND SENATE), SECTION 1. (a.1)(1) href: https://www.legis.ga.gov/legislation/66260 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/main/single.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/main/single.yaml index 4f2d0be8636..5d37eafeb09 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/main/single.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/main/single.yaml @@ -8,7 +8,7 @@ metadata: - title: Department of Revenue - Tax Tables & Georgia Tax Rate Schedule href: https://dor.georgia.gov/tax-tables-georgia-tax-rate-schedule # Georgia transitioned to a flat tax rate, starting in 2024 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-20-d-1/ - title: House Bill 1015 (AS PASSED HOUSE AND SENATE), SECTION 1. (a.1)(1) href: https://www.legis.ga.gov/legislation/66260 diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml index 7d10eaf6406..546b0e002c1 100644 --- a/policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/ga/tax/income/main/surviving_spouse.yaml @@ -9,7 +9,7 @@ metadata: - title: Department of Revenue - Tax Tables & Georgia Tax Rate Schedule href: https://dor.georgia.gov/tax-tables-georgia-tax-rate-schedule # Georgia transitioned to a flat tax rate, starting in 2024 - - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) + - title: Official Code of Georgia Annotated | Chapter 7 Income Taxes | O.C.G.A. § 48-7-20 (2)(C) href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-20-d-1/ - title: House Bill 1015 (AS PASSED HOUSE AND SENATE), SECTION 1. (a.1)(1) href: https://www.legis.ga.gov/legislation/66260 diff --git a/policyengine_us/parameters/gov/states/id/tax/income/main/head_of_household.yaml b/policyengine_us/parameters/gov/states/id/tax/income/main/head_of_household.yaml index 142ada7cf7f..cb1a2bf739e 100644 --- a/policyengine_us/parameters/gov/states/id/tax/income/main/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/id/tax/income/main/head_of_household.yaml @@ -10,8 +10,8 @@ metadata: # The tax commission only shows tax schedules through 2023, which have more rates. - title: Idaho State Tax Comission - Individual Income Tax Rate Schedule href: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/ - - title: IDAHO STATUTES || Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS - href: https://casetext.com/regulation/idaho-administrative-code/title-idapa-35-tax-commission-state/rule-350101-income-tax-administrative-rules/section-350101075-tax-on-individuals-estates-and-trusts + - title: IDAPA 35.01.01.075 - Tax on individuals, estates, and trusts + href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=17 - title: LEGISLATIVE SESSIONS || 2022 EXTRAORDINARY LEGISLATIVE SESSION || 2022 EXTRAORDINARY SESSION LEGISLATIONHOUSE BILL 1 href: https://legislature.idaho.gov/sessioninfo/2022spcl/legislation/H0001/ - title: IDAHO STATUTES, TITLE 63, CHAPTER 30, SECTION 63-3024 (2)(a) diff --git a/policyengine_us/parameters/gov/states/id/tax/income/main/joint.yaml b/policyengine_us/parameters/gov/states/id/tax/income/main/joint.yaml index 615b54c805e..7a4e2d45eea 100644 --- a/policyengine_us/parameters/gov/states/id/tax/income/main/joint.yaml +++ b/policyengine_us/parameters/gov/states/id/tax/income/main/joint.yaml @@ -7,8 +7,8 @@ metadata: reference: - title: Idaho State Tax Comission - Individual Income Tax Rate Schedule href: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/ - - title: IDAHO STATUTES || Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS - href: https://casetext.com/regulation/idaho-administrative-code/title-idapa-35-tax-commission-state/rule-350101-income-tax-administrative-rules/section-350101075-tax-on-individuals-estates-and-trusts + - title: IDAPA 35.01.01.075 - Tax on individuals, estates, and trusts + href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=17 - title: IDAHO STATUTES, TITLE 63, CHAPTER 30, SECTION 63-3024 (2)(a) href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/ # Bill to update the structure post 2024 diff --git a/policyengine_us/parameters/gov/states/id/tax/income/main/separate.yaml b/policyengine_us/parameters/gov/states/id/tax/income/main/separate.yaml index 369feeb50d3..74bc649ce4a 100644 --- a/policyengine_us/parameters/gov/states/id/tax/income/main/separate.yaml +++ b/policyengine_us/parameters/gov/states/id/tax/income/main/separate.yaml @@ -7,8 +7,8 @@ metadata: reference: - title: Idaho State Tax Comission - Individual Income Tax Rate Schedule href: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/ - - title: IDAHO STATUTES || Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS - href: https://casetext.com/regulation/idaho-administrative-code/title-idapa-35-tax-commission-state/rule-350101-income-tax-administrative-rules/section-350101075-tax-on-individuals-estates-and-trusts + - title: IDAPA 35.01.01.075 - Tax on individuals, estates, and trusts + href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=17 - title: IDAHO STATUTES, TITLE 63, CHAPTER 30, SECTION 63-3024 (2)(a) href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/ # Bill to update the structure post 2024 diff --git a/policyengine_us/parameters/gov/states/id/tax/income/main/single.yaml b/policyengine_us/parameters/gov/states/id/tax/income/main/single.yaml index be9cd09d5e3..38c067e06fa 100644 --- a/policyengine_us/parameters/gov/states/id/tax/income/main/single.yaml +++ b/policyengine_us/parameters/gov/states/id/tax/income/main/single.yaml @@ -7,8 +7,8 @@ metadata: reference: - title: Idaho State Tax Comission - Individual Income Tax Rate Schedule href: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/ - - title: IDAHO STATUTES || Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS - href: https://casetext.com/regulation/idaho-administrative-code/title-idapa-35-tax-commission-state/rule-350101-income-tax-administrative-rules/section-350101075-tax-on-individuals-estates-and-trusts + - title: IDAPA 35.01.01.075 - Tax on individuals, estates, and trusts + href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=17 - title: IDAHO STATUTES, TITLE 63, CHAPTER 30, SECTION 63-3024 (2)(a) href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/ # Bill to update the structure post 2024 diff --git a/policyengine_us/parameters/gov/states/id/tax/income/main/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/id/tax/income/main/surviving_spouse.yaml index a038183940e..6d715013932 100644 --- a/policyengine_us/parameters/gov/states/id/tax/income/main/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/id/tax/income/main/surviving_spouse.yaml @@ -7,8 +7,8 @@ metadata: reference: - title: Idaho State Tax Comission - Individual Income Tax Rate Schedule href: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/ - - title: IDAHO STATUTES || Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS - href: https://casetext.com/regulation/idaho-administrative-code/title-idapa-35-tax-commission-state/rule-350101-income-tax-administrative-rules/section-350101075-tax-on-individuals-estates-and-trusts + - title: IDAPA 35.01.01.075 - Tax on individuals, estates, and trusts + href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=17 - title: IDAHO STATUTES, TITLE 63, CHAPTER 30, SECTION 63-3024 (2)(a) href: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/ # The surviving spouse filing status is treated as married diff --git a/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/age_limit.yaml b/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/age_limit.yaml index ef14acb259e..86b3d1632c1 100644 --- a/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/age_limit.yaml +++ b/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/age_limit.yaml @@ -5,7 +5,7 @@ metadata: label: Illinois Child Tax Credit age limit reference: - title: Section 35 ILCS 5/244 Child Tax Credit, (a) - href: https://casetext.com/statute/illinois-compiled-statutes/government/chapter-35-revenue/subchapter-income-taxes/act-5-illinois-income-tax-act/article-2-tax-imposed/section-35-ilcs-5244-child-tax-credit + href: https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K244.htm - title: 2024 Schedule IL-E/EIC Illinois Exemption and Earned Income Tax Credit href: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/2024/individual/il-1040-schedule-il-e-eic.pdf#page=3 - title: 2025 Schedule IL-E/EIC Illinois Exemption and Earned Income Tax Credit diff --git a/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/rate.yaml b/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/rate.yaml index eef7d183293..a44e664ff97 100644 --- a/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/rate.yaml +++ b/policyengine_us/parameters/gov/states/il/tax/income/credits/ctc/rate.yaml @@ -5,7 +5,7 @@ metadata: label: Illinois Child Tax Credit rate reference: - title: Section 35 ILCS 5/244 Child Tax Credit, (a) - href: https://casetext.com/statute/illinois-compiled-statutes/government/chapter-35-revenue/subchapter-income-taxes/act-5-illinois-income-tax-act/article-2-tax-imposed/section-35-ilcs-5244-child-tax-credit + href: https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K244.htm - title: 2024 Schedule IL-E/EIC Illinois Exemption and Earned Income Tax Credit href: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/2024/individual/il-1040-schedule-il-e-eic.pdf#page=3 - title: 2025 Schedule IL-E/EIC Illinois Exemption and Earned Income Tax Credit diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml index 9b23aa1b042..44f5a8524e3 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml @@ -18,7 +18,7 @@ metadata: href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=12 - title: 2025 Form K-40 instructions - Schedule S, Line A10 href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=11 - - title: Kansas 2022 Statute Article 32 79-32,271(c)(xviii) - href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32117-kansas-adjusted-gross-income-of-an-individual-addition-and-subtraction-modifications + - title: Kansas Statute Article 32 79-32,117(c)(xviii) + href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0117.html - title: Kansas Notice 24-08 Changes to individual income tax href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/amount.yaml index 18e5e6a055a..c32b725c248 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/amount.yaml @@ -36,4 +36,4 @@ metadata: - title: Kansas Notice 24-08 Changes to individual income tax href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2 - title: Kan. Stat. 79-32,121 (a) - href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual + href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/dependent.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/dependent.yaml index 0e59ae79ee8..c32285b0d59 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/dependent.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/dependent.yaml @@ -17,4 +17,4 @@ metadata: - title: Kansas Notice 24-08 Changes to individual income tax href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2 - title: Kan. Stat. 79-32,121 (a) - href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual + href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/hoh_additional_amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/hoh_additional_amount.yaml index e48b046ffe3..6e2d19d8afa 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/hoh_additional_amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/hoh_additional_amount.yaml @@ -16,7 +16,7 @@ metadata: # The legal code does not specify an additional exemption amount, however, the tax form # allows for an additional exemption amount for head of household filers - title: Kan. Stat. 79-32,121 (a) - href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual + href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html # Bill 2231 was introduced into the house but has not passed yet - title: K.S.A. 2024 HB 2231 79-32,121 (b)(1) href: https://kslegislature.gov/li/b2025_26/measures/documents/hb2231_01_0000.pdf?#page=1 diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/in_effect.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/in_effect.yaml index 34de0e5b46e..8969f6a204c 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/in_effect.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/in_effect.yaml @@ -17,4 +17,4 @@ metadata: - title: Kansas Notice 24-08 Changes to individual income tax href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2 - title: Kan. Stat. 79-32,121 (a) - href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual + href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html diff --git a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/consolidated/amount.yaml b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/consolidated/amount.yaml index 430b4b2592c..9e705b204aa 100644 --- a/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/consolidated/amount.yaml +++ b/policyengine_us/parameters/gov/states/ks/tax/income/exemptions/consolidated/amount.yaml @@ -21,4 +21,4 @@ metadata: href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2 # Legal code represents post 2024 structure - title: Kan. Stat. § 79-32,121 (a) - href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual + href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html diff --git a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/age_threshold.yaml b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/age_threshold.yaml index 4fd95a052fd..568388c0155 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/age_threshold.yaml @@ -10,7 +10,7 @@ metadata: - title: MD 2023 Resident Booklet (ya) href: https://www.marylandtaxes.gov/forms/current_forms/Resident-Booklet.pdf#page=19 - title: Md. Code, Tax-Gen. § 10-207(nn) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-207-subtractions-from-federal-adjusted-gross-income-in-general + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-207&enactments=false - title: MD 2022 Resident Booklet (ya) href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=18 - title: House Bill 186 diff --git a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/amount.yaml b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/amount.yaml index 55703bb0e0d..a011886aea2 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/amount.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/amount.yaml @@ -12,7 +12,7 @@ metadata: - title: MD 2022 Resident Booklet (ya) href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=18 - title: Md. Code, Tax-Gen. § 10-207(nn) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-207-subtractions-from-federal-adjusted-gross-income-in-general + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-207&enactments=false - title: House Bill 186 href: https://trackbill.com/bill/maryland-house-bill-186-income-tax-subtraction-modification-for-centenarians/2173534/ unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_care_expense_year_offset.yaml b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_care_expense_year_offset.yaml index b8efd24f65b..fdf60260c42 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_care_expense_year_offset.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_care_expense_year_offset.yaml @@ -14,7 +14,7 @@ metadata: href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=14 # The legal code has been ammendet and does not reflect pre-2023 rules - title: Md. Code, Tax-Gen. § 10-207 (r) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-207-applicable-112024-subtractions-from-federal-adjusted-gross-income-in-general + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-207&enactments=false unit: int period: year label: Decoupled year offset for maximum CDCC expense cap diff --git a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_two_income_subtraction.yaml b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_two_income_subtraction.yaml index fc6f3ea1a83..10e1a3cb654 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_two_income_subtraction.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/max_two_income_subtraction.yaml @@ -11,8 +11,8 @@ metadata: href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=19 - title: 2021 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf - - title: Md. Code, Tax-Gen. § 10-207 (r)(2)(a) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-207-applicable-112024-subtractions-from-federal-adjusted-gross-income-in-general + - title: Md. Code, Tax-Gen. § 10-207 (r)(2) + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-207&enactments=false unit: currency-USD period: year label: MD max two-income AGI subtraction diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml index 1fe62a8e23e..58f890969da 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml @@ -46,7 +46,7 @@ metadata: - title: Maryland 2025 Form 502CR Instructions - CDCC AGI Thresholds href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2025/502cr.pdf#page=7 - title: Md. Code, Tax-Gen. § 10-716 (b) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false - title: Maryland 2020 State & Local Tax Forms & Instructions href: https://www.marylandtaxes.gov/forms/20_forms/502CR.pdf#page=6 - title: Maryland 2021 Form 502 CR Instructions diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml index 82dffe592a7..1fbe4d35f8e 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml @@ -46,7 +46,7 @@ metadata: - title: Maryland 2025 Resident Tax Forms and Instructions - Child and Dependent Care Credit href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=27 - title: Md. Code, Tax-Gen. § 10-716 (e) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false - title: Maryland 2020 State & Local Tax Forms & Instructions href: https://www.marylandtaxes.gov/forms/20_forms/Resident_Booklet.pdf#page=24 - title: Maryland 2021 State & Local Tax Forms & Instructions diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/percent.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/percent.yaml index ebadbd8a267..bf55635bd8e 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/percent.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/percent.yaml @@ -6,7 +6,7 @@ metadata: - title: Maryland 2025 Resident Tax Forms and Instructions - Child and Dependent Care Credit href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=27 - title: Md. Code, Tax-Gen. § 10-716 (c)(1) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false - title: Maryland 2021 Form 502 CR Instructions href: https://www.marylandtaxes.gov/forms/21_forms/502CR.pdf#page=7 - title: Maryland 2022 Form 502 CR Instructions diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml index 565b12a7b17..2759e049416 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml @@ -18,7 +18,7 @@ metadata: href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=27 # The phase out increment is only defined in the legal code and not in the tax forms - title: Md. Code, Tax-Gen. § 10-716 (d) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false unit: currency-USD period: year label: Maryland CDCC phase-out increment diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/percent.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/percent.yaml index 5ef3236219a..3c76c91c9a4 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/percent.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/percent.yaml @@ -6,7 +6,7 @@ metadata: - title: Maryland 2025 Resident Tax Forms and Instructions - Child and Dependent Care Credit href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=27 - title: Md. Code, Tax-Gen. § 10-716 (d) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false unit: /1 period: year label: Maryland CDCC phase-out percent diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml index a58f0e9a0a9..9f7e76fc077 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml @@ -17,7 +17,7 @@ metadata: - title: Maryland 2025 Resident Tax Forms and Instructions - Child and Dependent Care Credit href: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=27 - title: Md. Code, Tax-Gen. § 10-716 (d) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false - title: Maryland 2021 Form 502 CR Instructions href: https://www.marylandtaxes.gov/forms/21_forms/502CR.pdf#page=6 - title: Maryland 2022 Form 502 CR Instructions diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/disabled.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/disabled.yaml index 06a8eb20672..dd7b7304088 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/disabled.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/disabled.yaml @@ -15,4 +15,4 @@ metadata: - title: Maryland 2022 Resident Tax Forms and Instructions href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=24 - title: Md. Code, Tax-Gen. § 10-751 (a)(2)(ii)(2) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-751&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/main.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/main.yaml index d57bbabeaa2..fa1b9cc8c2e 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/main.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/main.yaml @@ -14,4 +14,4 @@ metadata: - title: 2023 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=25 - title: Md. Code, Tax-Gen. § 10-751 (a)(2)(ii)(1) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-751&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/agi_cap.yaml index e79449417be..c7431fe0eb5 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/agi_cap.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/agi_cap.yaml @@ -13,7 +13,7 @@ metadata: - title: Maryland 2022 Resident Tax Forms and Instructions href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=24 - title: Md. Code, Tax-Gen. § 10-751 (b) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-751&enactments=false unit: currency-USD period: year label: Maryland Child Tax Credit AGI cap diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/amount.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/amount.yaml index ec81aa8921e..fad9bb3c6de 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/amount.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/amount.yaml @@ -14,5 +14,5 @@ metadata: href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=25 - title: Maryland 2022 Resident Tax Forms and Instructions href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=24 - - title: Md. Code, Tax-Gen. § 10-751 (a)(2)(ii.) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child + - title: Md. Code, Tax-Gen. § 10-751 (b) + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-751&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/reduced_by_federal_credit.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/reduced_by_federal_credit.yaml index 05434924918..c95cd67117d 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/reduced_by_federal_credit.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/reduced_by_federal_credit.yaml @@ -17,4 +17,4 @@ metadata: href: https://www.marylandtaxes.gov/forms/24-forms/Resident-Booklet.pdf#page=27 # Income tax law was amended and does not reflect pre-2023 rules - title: Md. Code, Tax-Gen. § 10-751 - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-751&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/married_or_has_child/match.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/married_or_has_child/match.yaml index 2cf775811e9..270ab431576 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/married_or_has_child/match.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/married_or_has_child/match.yaml @@ -13,7 +13,7 @@ metadata: - title: 2023 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=21 - title: Md. Code, Tax-Gen. § 10-704(c)(1)(i) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false - title: 2021 Maryland Resident Booklet Individual href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=19 # you may claim one-half (50%) of the federal credit on your Maryland return. diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/match.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/match.yaml index 8ef7813689e..b77a704649c 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/match.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/match.yaml @@ -13,7 +13,7 @@ metadata: - title: 2023 Maryland Resident Booklet Individual href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=20 - title: Md. Code, Tax-Gen. § 10-704(c)(3)(ii) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false - title: 2021 Maryland Resident Booklet Individual href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=19 # Individuals filing as single, head of household, or qualifying surviving spouse without a qualifying child diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/max_amount.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/max_amount.yaml index 51916269691..da6173e43a6 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/non_refundable/unmarried_childless/max_amount.yaml @@ -12,7 +12,7 @@ metadata: - title: Maryland 2024 State & Local Tax Forms & Instructions - Line 22 - Earned Income Credit href: https://www.marylandtaxes.gov/forms/24-forms/Resident-Booklet.pdf#page=14 - title: Md. Code, Tax-Gen. § 10-704(c)(3)(iii) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false # Individuals filing as single, head of household, or qualifying surviving spouse without a qualifying child - title: 2021 Maryland Resident Booklet Individual href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=19 diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/refundable/married_or_has_child/match.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/refundable/married_or_has_child/match.yaml index a5996495bc0..10cf1400a0e 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/refundable/married_or_has_child/match.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/credits/eitc/refundable/married_or_has_child/match.yaml @@ -18,4 +18,4 @@ metadata: - title: 2023 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=25 - title: Md. Code, Tax-Gen. § 10-704(c)(2)(ii) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/age.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/age.yaml index 0e26ea5e75a..bb32c15cedf 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/age.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/age.yaml @@ -11,8 +11,8 @@ metadata: href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=12 - title: Maryland 2021 State & Local Tax Forms & Instructions href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf - - title: "MD Section 10-211(b)(2)" - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + - title: "MD Section 10-211(b)(3)" + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false unit: year period: year label: Maryland income tax aged exemption age threshold diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/amount.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/amount.yaml index 5bc3d6adbc3..f8c93312ebe 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/amount.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/aged/amount.yaml @@ -11,8 +11,8 @@ metadata: href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=12 - title: Maryland 2021 State & Local Tax Forms & Instructions href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf - - title: "MD Section 10-211(b)(2)" - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + - title: "MD Section 10-211(b)(3)" + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false unit: currency-USD period: year label: Maryland income tax aged exemption diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/blind.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/blind.yaml index 39b780e99d1..13a66715ef0 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/blind.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/blind.yaml @@ -10,7 +10,7 @@ metadata: - title: "Maryland 2023 State & Local Tax Forms & Instructions" href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=12 - title: "MD Section 10-211(b)(4)" - href: "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1" + href: "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false" unit: currency-USD period: year label: Maryland income tax blind exemption diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/head.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/head.yaml index c53c485d038..86f2f2b217a 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/head.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/head.yaml @@ -43,6 +43,6 @@ metadata: - title: Maryland 2023 State & Local Tax Forms & Instructions href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=11 - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: 2021 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/joint.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/joint.yaml index d41a48146df..d36f5faf0b4 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/joint.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/joint.yaml @@ -43,6 +43,6 @@ metadata: - title: 2023 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=11 - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: 2021 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/separate.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/separate.yaml index ac7f4a09801..368ada1fa0c 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/separate.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/separate.yaml @@ -42,4 +42,4 @@ metadata: - title: 2023 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=11 - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(1) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/single.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/single.yaml index 18c4f0b8c47..025270efad4 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/single.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/single.yaml @@ -42,4 +42,4 @@ metadata: - title: 2023 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=11 - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(1) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/surviving_spouse.yaml index 48ac45dee79..4b09f8ebef1 100644 --- a/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/md/tax/income/exemptions/personal/surviving_spouse.yaml @@ -43,6 +43,6 @@ metadata: - title: 2023 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=11 - title: Part III - Exemptions Section 10-211 Individuals Other Than Fiduciaries (c)(2) - href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1 + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false - title: 2021 State & Local Tax Forms & Instructions Maryland href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf diff --git a/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/age_threshold.yaml b/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/age_threshold.yaml index d925369a78b..5d3dcb4c6b8 100644 --- a/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/age_threshold.yaml @@ -9,4 +9,4 @@ metadata: - title: House Bill 456 (2022 Legislation) href: https://mgaleg.maryland.gov/2022RS/bills/hb/hb0456T.pdf#page=2 - title: Md. Code, Hum. Servs. § 5-501 (d) - href: https://casetext.com/statute/code-of-maryland/article-human-services/title-5-public-assistance/subtitle-5-food-stamps/section-5-501-food-supplement-program + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ghu§ion=5-501&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/amount.yaml b/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/amount.yaml index d73addf3bca..1bd6f326056 100644 --- a/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/amount.yaml +++ b/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/amount.yaml @@ -12,4 +12,4 @@ metadata: - title: House Bill 456 (2022 Legislation) href: https://mgaleg.maryland.gov/2022RS/bills/hb/hb0456T.pdf#page=2 - title: Md. Code, Hum. Servs. § 5-501 (d) - href: https://casetext.com/statute/code-of-maryland/article-human-services/title-5-public-assistance/subtitle-5-food-stamps/section-5-501-food-supplement-program + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ghu§ion=5-501&enactments=false diff --git a/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/in_effect.yaml b/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/in_effect.yaml index 9f8089b29c4..5a5d125fc77 100644 --- a/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/in_effect.yaml +++ b/policyengine_us/parameters/gov/states/md/usda/snap/min_allotment/in_effect.yaml @@ -10,4 +10,4 @@ metadata: - title: House Bill 456 (2022 Legislation) href: https://mgaleg.maryland.gov/2022RS/bills/hb/hb0456T.pdf#page=2 - title: Md. Code, Hum. Servs. § 5-501 - href: https://casetext.com/statute/code-of-maryland/article-human-services/title-5-public-assistance/subtitle-5-food-stamps/section-5-501-food-supplement-program + href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ghu§ion=5-501&enactments=false diff --git a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/phase_out.yaml b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/phase_out.yaml index 249f983cff1..29bcd3072a1 100644 --- a/policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/phase_out.yaml +++ b/policyengine_us/parameters/gov/states/mt/tax/income/deductions/child_dependent_care_expense/phase_out.yaml @@ -11,8 +11,8 @@ metadata: href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2022/12/Form-2-2022-Instructions.pdf#page=35 - title: 2021 Montana Form 2 Individual income tax instruction line 14 href: https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021%20instructions.pdf#page=34 - - title: Montana Code Annotated 2021 15-30-2131.(v) - href: https://casetext.com/statute/montana-code/title-15-taxation/chapter-30-individual-income-tax/part-21-rate-and-general-provisions/section-15-30-2131-repealed-effective-112024-temporary-deductions-allowed-in-computing-net-income + - title: Montana Code Annotated 2021 15-30-2131(1)(c)(v) + href: https://mca.legmt.gov/bills/2022/mca/title_0150/chapter_0300/part_0210/section_0310/0150-0300-0210-0310.html - title: 2022 Montana Child and Dependent Care Expense Deduction href: https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2022/12/2441-M_2022.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/deductions.yaml b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/deductions.yaml index 8cfaf828e62..9feb5212f22 100644 --- a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/deductions.yaml +++ b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/deductions.yaml @@ -19,7 +19,7 @@ metadata: period: year reference: - title: N.C. Gen. Stat. § 105-153.5 - href: https://casetext.com/statute/general-statutes-of-north-carolina/chapter-105-taxation/subchapter-i-levy-of-taxes/article-4-income-tax/part-2-individual-income-tax/section-105-1535-modifications-to-adjusted-gross-income + href: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html - title: 2023 D-400 Schedule S href: https://www.ncdor.gov/2023-d-400-schedule-s-web-fill-version/open#page=17 - title: 2025 North Carolina Individual Income Tax Instructions diff --git a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/itemized/cap/mortgage_and_property_tax.yaml b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/itemized/cap/mortgage_and_property_tax.yaml index 2fb14824aa6..a5cb1cd5bca 100644 --- a/policyengine_us/parameters/gov/states/nc/tax/income/deductions/itemized/cap/mortgage_and_property_tax.yaml +++ b/policyengine_us/parameters/gov/states/nc/tax/income/deductions/itemized/cap/mortgage_and_property_tax.yaml @@ -9,7 +9,7 @@ metadata: - title: North Carolina Department of Revenue href: https://www.ncdor.gov/taxes-forms/individual-income-tax/north-carolina-standard-deduction-or-north-carolina-itemized-deductions - title: N.C. Gen. Stat. § 105-153.5 (2) (b) - href: https://casetext.com/statute/general-statutes-of-north-carolina/chapter-105-taxation/subchapter-i-levy-of-taxes/article-4-income-tax/part-2-individual-income-tax/section-105-1535-modifications-to-adjusted-gross-income + href: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html - title: 2023 North Carolina Form D-401, Instructions for Form D-400 Itemized Deductions, Line 4 href: https://www.ncdor.gov/2023-d-401-individual-income-tax-instructions/open#page=20 - title: 2024 North Carolina Individual Income Tax Instructions, Itemized Deductions Line 4 diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/maximum.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/maximum.yaml index b5e52f30184..7461fb0f4c3 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/maximum.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/maximum.yaml @@ -24,4 +24,4 @@ metadata: href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf#page=16 # The legal code specifies the maximum credit at $300 while the tax form specifies different values - title: North Dakota legal code section 57-38-01.28 (1) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-0128-marriage-penalty-credit + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-01p28 diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/qualified_income_threshold.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/qualified_income_threshold.yaml index 0dca3f62bd3..10bb39f56db 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/qualified_income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/qualified_income_threshold.yaml @@ -23,6 +23,6 @@ metadata: - title: 2025 North Dakota income tax instructions, Marriage Penalty Credit Worksheet href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf#page=16 - title: North Dakota legal code section 57-38-01.28 4(a) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-0128-marriage-penalty-credit + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-01p28 # Inflation adjustment defined in the IRC legal code diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_base.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_base.yaml index 66f43d07573..3751ae88301 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_base.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_base.yaml @@ -27,4 +27,4 @@ metadata: - title: 2025 North Dakota income tax instructions, Marriage Penalty Credit Worksheet href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf#page=16 - title: North Dakota legal code Section 57-38-30.3(1)(b),(g) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_threshold.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_threshold.yaml index 88265f74b4d..d448f7a86ee 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/credits/marriage_penalty/taxable_income_threshold.yaml @@ -23,4 +23,4 @@ metadata: - title: 2025 North Dakota income tax instructions, Marriage Penalty Credit Worksheet href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf#page=16 - title: North Dakota legal code Section 57-38-30.3(1)(b),(g) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/rates/head_of_household.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/rates/head_of_household.yaml index d410e7f75c5..bcb5b9bef40 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/rates/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/rates/head_of_household.yaml @@ -76,5 +76,5 @@ metadata: - title: 2026 North Dakota Form ND-1ES tax rate schedules href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf#page=2 - title: North Dakota legal code 57-38-30.3.(1)(d) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 # Statutes point to federal uprating that rounds to the lowest $50. However, 2024 tax forms have thresholds rounded to $25. We will round to $25 to match the tax form. diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/rates/joint.yaml index 870a17a9833..b8f3a6926df 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/rates/joint.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/rates/joint.yaml @@ -76,5 +76,5 @@ metadata: - title: 2026 North Dakota Form ND-1ES tax rate schedules href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf#page=2 - title: North Dakota legal code 57-38-30.3.(1)(b) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 # Statutes point to federal uprating that rounds to the lowest $50. However, 2024 tax forms have thresholds rounded to $25. We will round to $25 to match the tax form. diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/rates/separate.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/rates/separate.yaml index ac9fc9219b4..8a3f4e7fab2 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/rates/separate.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/rates/separate.yaml @@ -76,6 +76,6 @@ metadata: - title: 2026 North Dakota Form ND-1ES tax rate schedules href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf#page=2 - title: North Dakota legal code 57-38-30.3.(1)(c) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 # Statutes point to federal uprating that rounds to the lowest $50. However, 2024 tax forms have thresholds rounded to $25. We will round to $25 to match the tax form. diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/rates/single.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/rates/single.yaml index b78778e7c1f..7dc527e0826 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/rates/single.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/rates/single.yaml @@ -76,5 +76,5 @@ metadata: - title: 2026 North Dakota Form ND-1ES tax rate schedules href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf#page=2 - title: North Dakota legal code 57-38-30.3.(1)(a) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 # Statutes point to federal uprating that rounds to the lowest $50. However, 2024 tax forms have thresholds rounded to $25. We will round to $25 to match the tax form. diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/rates/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/rates/surviving_spouse.yaml index f5da1588daf..f51934972be 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/rates/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/rates/surviving_spouse.yaml @@ -77,5 +77,5 @@ metadata: - title: 2026 North Dakota Form ND-1ES tax rate schedules href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf#page=2 - title: North Dakota legal code 57-38-30.3.(1)(b) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 # Statutes point to federal uprating that rounds to the lowest $50. However, 2024 tax forms have thresholds rounded to $25. We will round to $25 to match the tax form. diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/additions/sources.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/additions/sources.yaml index b8655d16a6f..8e071cd7408 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/additions/sources.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/additions/sources.yaml @@ -21,4 +21,4 @@ metadata: - title: 2025 North Dakota income tax instructions href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf#page=16 - title: North Dakota legal code Section 57-38-30.3 2(e) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/ltcg_fraction.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/ltcg_fraction.yaml index 4c26ea52b2f..87460eed3c9 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/ltcg_fraction.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/ltcg_fraction.yaml @@ -18,4 +18,4 @@ metadata: - title: 2025 North Dakota income tax instructions, Line 6 href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf#page=15 - title: North Dakota legal code Section 57-38-30.3 2(d)(1) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/qdiv_fraction.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/qdiv_fraction.yaml index b824cda953c..57beb0dbe97 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/qdiv_fraction.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/qdiv_fraction.yaml @@ -18,4 +18,4 @@ metadata: - title: 2025 North Dakota income tax instructions, Line 13 href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf#page=15 - title: North Dakota legal code Section 57-38-30.3 2(d)(2) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax + href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 diff --git a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/stillborn.yaml b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/stillborn.yaml index f92276726b4..234449623b0 100644 --- a/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/stillborn.yaml +++ b/policyengine_us/parameters/gov/states/nd/tax/income/taxable_income/subtractions/stillborn.yaml @@ -14,8 +14,6 @@ metadata: reference: - title: N.D.C.C. § 57-38-30.3(2) - Individual income tax - Subtraction for stillborn child href: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3 - - title: N.D.C.C. § 57-38-30.3(2) (Casetext rendering) - href: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax - title: 2021 North Dakota Individual Income Tax Booklet, page 15, Line 8 instructions href: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2021-iit/individual-income-tax-booklet-2021.pdf#page=15 - title: 2022 Schedule ND-1SA Statutory Adjustments, Line 5 instructions diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/deductions/medical_expenses/rate.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/deductions/medical_expenses/rate.yaml index fbe12552274..6db1e34aa44 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/deductions/medical_expenses/rate.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/deductions/medical_expenses/rate.yaml @@ -5,7 +5,7 @@ metadata: label: New Jersey medical expense deduction rate reference: - title: New Jersey Administrative Code 18:35-2.9 (a) - href: https://casetext.com/regulation/new-jersey-administrative-code/title-18-treasury-taxation/chapter-35-new-jersey-gross-income-tax/subchapter-2-exclusions-and-deductions/section-1835-29-medical-expenses-deduction#:~:text=Section%2018%3A35%2D2.9%20%2D%20Medical%20expenses%20deduction%20(a,two%20percent%20of%20gross%20income. + href: https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-18-35-2-9 - title: 2024 NJ-1040 Instructions (Worksheet F, Line 2) href: https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf#page=25 - title: 2021 NJ-1040 Instructions (Worksheet F, Line 2) diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/blind_or_disabled/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/blind_or_disabled/amount.yaml index 64d52039c5b..1416597692d 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/blind_or_disabled/amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/blind_or_disabled/amount.yaml @@ -5,7 +5,7 @@ metadata: label: New Jersey blind or disabled exemption reference: - title: New Jersey State 54A 3-1(b)(5-6) - href: https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-1-personal-exemptions-and-deductions + href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1/ - title: 2021 New Jersey NJ-1040 Resident Return href: https://www.state.nj.us/treasury/taxation/pdf/other_forms/tgi-ee/2021/1040i.pdf#page=8 - title: 2022 NJ-1040 Instructions Line 8 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents/amount.yaml index eed35ed06c5..d7233d3e26e 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents/amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents/amount.yaml @@ -5,7 +5,7 @@ metadata: label: New Jersey dependent exemption reference: - title: New Jersey State 54A 3-1(b)(2) - href: https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-1-personal-exemptions-and-deductions + href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1/ - title: 2021 New Jersey NJ-1040 Resident Return href: https://www.state.nj.us/treasury/taxation/pdf/other_forms/tgi-ee/2021/1040i.pdf#page=8 - title: 2022 NJ-1040 Instructions Line 10-11 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/age_threshold.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/age_threshold.yaml index b6d07ff32ca..10b3590bee7 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/age_threshold.yaml @@ -6,7 +6,7 @@ metadata: label: New Jersey dependent attending college exemption age limit reference: - title: New Jersey State 54A 3-1.1 - href: https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-11-dependent-under-22-in-attendance-at-accredited-post-secondary-institution + href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1-1/ - title: 2023 NJ-1040 Instructions Line 12 href: https://www.state.nj.us/treasury/taxation/pdf/current/1040i.pdf#page=8 - title: 2022 NJ-1040 Instructions Line 12 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/amount.yaml index 84e35b1b92c..7ae627daf76 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/dependents_attending_college/amount.yaml @@ -5,7 +5,7 @@ metadata: label: New Jersey dependent attending college exemption reference: - title: New Jersey State 54A 3-1.1 - href: https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-11-dependent-under-22-in-attendance-at-accredited-post-secondary-institution + href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1-1/ - title: 2021 New Jersey NJ-1040 Resident Return href: https://www.state.nj.us/treasury/taxation/pdf/other_forms/tgi-ee/2021/1040i.pdf#page=8 - title: 2022 NJ-1040 Instructions Line 12 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml index f071226ccf8..3c7a7da4f89 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/regular/amount.yaml @@ -6,7 +6,7 @@ metadata: label: New Jersey Regular Exemption reference: - title: New Jersey State 54A 3-1(a) - href: https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-1-personal-exemptions-and-deductions + href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1/ - title: 2021 New Jersey NJ-1040 Resident Return href: https://www.state.nj.us/treasury/taxation/pdf/other_forms/tgi-ee/2021/1040i.pdf#page=8 - title: 2022 NJ-1040 Instructions Line 6 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/age_threshold.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/age_threshold.yaml index 7c81b38f27c..ba2271cbc14 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/age_threshold.yaml @@ -5,7 +5,7 @@ metadata: label: New Jersey senior exemption age threshold reference: - title: New Jersey State 54A 3-1(b)(3-4) - href: https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-1-personal-exemptions-and-deductions + href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1/ - title: 2021 New Jersey NJ-1040 Resident Return href: https://www.state.nj.us/treasury/taxation/pdf/other_forms/tgi-ee/2021/1040i.pdf#page=8 - title: 2022 NJ-1040 Instructions Line 7 diff --git a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/amount.yaml b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/amount.yaml index 09eb1e133b3..4af643cdfed 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/amount.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/income/exemptions/senior/amount.yaml @@ -5,7 +5,7 @@ metadata: label: New Jersey senior exemption amount reference: - title: New Jersey State 54A 3-1(b)(3-4) - href: https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-1-personal-exemptions-and-deductions + href: https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1/ - title: 2021 New Jersey NJ-1040 Resident Return href: https://www.state.nj.us/treasury/taxation/pdf/other_forms/tgi-ee/2021/1040i.pdf#page=8 - title: 2022 NJ-1040 Instructions Line 7 diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/armed_forces_retirement_pay/cap.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/armed_forces_retirement_pay/cap.yaml index f02f71f33db..314fed332ae 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/armed_forces_retirement_pay/cap.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/exemptions/armed_forces_retirement_pay/cap.yaml @@ -10,7 +10,7 @@ metadata: label: New Mexico armed forces retirement pay exemption cap reference: - title: N.M. Stat. § 7-2-5.13 Exemption; armed forces retirement pay (A) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-513-effective-until-112025-exemption-armed-forces-retirement-pay + href: https://law.justia.com/codes/new-mexico/2024/chapter-7/article-2/section-7-2-5-13/ - title: INSTRUCTIONS booklet for personal income tax forms 2022 href: https://taxsim.nber.org/historical_state_tax_forms/NM/2022/PITbook2022.pdf#page=52 - title: INSTRUCTIONS FOR 2023 PIT-ADJ diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml index e08f046d17d..e449bf2f2bc 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/other_deductions_and_exemptions.yaml @@ -17,7 +17,7 @@ metadata: href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=14 - title: New Mexico Income Tax Act, Chapter 7 - Taxation, 7-2-5.11. Exemption; armed forces salaries. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc141269862/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWDgJgDYAnAA5+vAJQAaZNlKEIARUSFcAT2gByDZIiEwuBEpXqtOvQZABlPKQBC6gEoBRADJOAagEEAcgGEnkqRgAEbQpOzi4kA - - title: New Mexico Income Tax Act, Chapter 7 - Taxation, 3.3.1.12. INCOME FROM OBLIGATIONS OF GOVERNMENTS - href: https://casetext.com/regulation/new-mexico-administrative-code/title-3-taxation/chapter-3-personal-income-taxes/part-1-general-provisions/section-33112-income-from-obligations-of-governments + - title: New Mexico Administrative Code, Title 3 - Taxation, 3.3.1.12. INCOME FROM OBLIGATIONS OF GOVERNMENTS + href: https://www.srca.nm.gov/parts/title03/03.003.0001.html - title: New Mexico Income Tax Act, Chapter 7 - Taxation, 7-2-32. Deduction; payments into education trust fund. href: https://nmonesource.com/nmos/nmsa/en/item/4340/index.do#!fragment/zoupio-_Toc141270056/BQCwhgziBcwMYgK4DsDWszIQewE4BUBTADwBdoAvbRABwEtsBaAfX2zgEYAWDgJgHYADIICsANgCUAGmTZShCAEVEhXAE9oAck1SIhMLgTLVG7bv2GQAZTykAQhoBKAUQAyzgGoBBAHIBhZylSMAAjaFJ2CQkgA diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml index af73d9fee31..8d806b7e213 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/five_exemptions.yaml @@ -300,7 +300,7 @@ metadata: - title: New Mexico 2021 PIT-RC, page 60, SECTION II Line 14, TABLE 1 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/608063af-0c4c-4f28-ba42-cf40e04557ca/PITbook2021.pdf#page=60 - title: N.M. Stat. § 7-2-14(D) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2024 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2024.pdf#page=82 - title: 2025 Personal Income Tax Form Packet - Table 1. 2025 Low-Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml index cc2f7db3eb7..4b49a9a629d 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/four_exemptions.yaml @@ -299,7 +299,7 @@ metadata: - title: New Mexico 2021 PIT-RC, page 60, SECTION II Line 14, TABLE 1 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/608063af-0c4c-4f28-ba42-cf40e04557ca/PITbook2021.pdf#page=60 - title: N.M. Stat. § 7-2-14(D) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2024 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2024.pdf#page=82 - title: 2025 Personal Income Tax Form Packet - Table 1. 2025 Low-Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml index 724d7b9ba6a..a0fb4290454 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/one_exemption.yaml @@ -298,7 +298,7 @@ metadata: - title: New Mexico 2021 PIT-RC, page 60, SECTION II Line 14, TABLE 1 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/608063af-0c4c-4f28-ba42-cf40e04557ca/PITbook2021.pdf#page=60 - title: N.M. Stat. § 7-2-14(D) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2024 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2024.pdf#page=82 - title: 2025 Personal Income Tax Form Packet - Table 1. 2025 Low-Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml index c9180d52938..96fc5ab239d 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/six_exemptions.yaml @@ -313,7 +313,7 @@ metadata: - title: New Mexico 2021 PIT-RC, page 60, SECTION II Line 14, TABLE 1 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/608063af-0c4c-4f28-ba42-cf40e04557ca/PITbook2021.pdf#page=60 - title: N.M. Stat. § 7-2-14(D) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2024 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2024.pdf#page=82 - title: 2025 Personal Income Tax Form Packet - Table 1. 2025 Low-Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml index 9b608d07b20..259a0a1dc68 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/three_exemptions.yaml @@ -299,7 +299,7 @@ metadata: - title: New Mexico 2021 PIT-RC, page 60, SECTION II Line 14, TABLE 1 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/608063af-0c4c-4f28-ba42-cf40e04557ca/PITbook2021.pdf#page=60 - title: N.M. Stat. § 7-2-14(D) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2024 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2024.pdf#page=82 - title: 2025 Personal Income Tax Form Packet - Table 1. 2025 Low-Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml index 5619cfc1c37..9af162fad52 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/amount/two_exemptions.yaml @@ -299,7 +299,7 @@ metadata: - title: New Mexico 2021 PIT-RC, page 60, SECTION II Line 14, TABLE 1 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/608063af-0c4c-4f28-ba42-cf40e04557ca/PITbook2021.pdf#page=60 - title: N.M. Stat. § 7-2-14(D) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2024 PIT-RC, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/90560f4e-0ef0-4e52-a003-878b84f858bb/PITbook2024.pdf#page=82 - title: 2025 Personal Income Tax Form Packet - Table 1. 2025 Low-Income Comprehensive Tax Rebate Table diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml index eb0914dd4e8..57e58172714 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/divisor.yaml @@ -6,7 +6,7 @@ metadata: label: New Mexico low income rebate divisor for married filing separately reference: - title: N.M. Stat. § 7-2-14(A) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2023 PIT-RC-6, page 82, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE.Line 14.3 href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=82 - title: New Mexico 2022 PIT-RC, page 58, SECTION II LOW INCOME COMPREHENSIVE TAX REBATE diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml index 5db87561ae5..10906444a8b 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/aged.yaml @@ -14,7 +14,7 @@ metadata: label: New Mexico low income rebate aged exemption reference: - title: N.M. Stat. § 7-2-14(C) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e), (f) href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (e), (f) diff --git a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml index 0e0e566a64f..3df58f12d32 100644 --- a/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml +++ b/policyengine_us/parameters/gov/states/nm/tax/income/rebates/low_income/exemptions/blind.yaml @@ -5,7 +5,7 @@ metadata: label: New Mexico low income rebate blind exemption reference: - title: N.M. Stat. § 7-2-14(C) - href: https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false + href: https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/ - title: New Mexico 2023 PIT-RC-3, page 58, Exemptions - line 2 (e) href: https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58 - title: New Mexico 2022 PIT-RC, page 56, Exemptions - line 2 (c) diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/cap.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/cap.yaml index 14616d08dbf..97487c6041f 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/cap.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/cap.yaml @@ -11,6 +11,6 @@ metadata: - title: 2024 NY Form IT-201 Instructions Line 29 href: https://www.tax.ny.gov/pdf/2024/inc/it201i_2024.pdf#page=9 - title: N.Y. Comp. Codes R. & Regs. tit. 20 § 112.3 - href: https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-2-residents/part-112-new-york-adjusted-gross-income-of-a-resident-individual/section-1123-modifications-reducing-federal-adjusted-gross-income + href: https://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.3 - title: 2025 Form IT-201-I Instructions href: https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf#page=10 diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/min_age.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/min_age.yaml index 13c2dff2a60..be14b639c42 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/min_age.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/min_age.yaml @@ -11,6 +11,6 @@ metadata: - title: 2024 NY Form IT-201 Instructions Line 29 href: https://www.tax.ny.gov/pdf/2024/inc/it201i_2024.pdf#page=9 - title: N.Y. Comp. Codes R. & Regs. tit. 20 § 112.3 - href: https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-2-residents/part-112-new-york-adjusted-gross-income-of-a-resident-individual/section-1123-modifications-reducing-federal-adjusted-gross-income + href: https://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.3 - title: 2025 Form IT-201-I Instructions href: https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf#page=10 diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/sources.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/sources.yaml index 40a268b7432..3ea2abc8e11 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/sources.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/pension_exclusion/sources.yaml @@ -18,6 +18,6 @@ metadata: - title: 2024 NY Form IT-201 Instructions Line 29 href: https://www.tax.ny.gov/pdf/2024/inc/it201i_2024.pdf#page=9 - title: N.Y. Comp. Codes R. & Regs. tit. 20 § 112.3 - href: https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-2-residents/part-112-new-york-adjusted-gross-income-of-a-resident-individual/section-1123-modifications-reducing-federal-adjusted-gross-income + href: https://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.3 - title: NYS Dept. of Taxation and Finance TSB-M-98(7)I href: https://www.tax.ny.gov/pdf/memos/income/m98_7i.pdf#page=5 diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/sources.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/sources.yaml index 28104451793..674a75e731a 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/sources.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/income/agi/subtractions/sources.yaml @@ -26,4 +26,4 @@ metadata: - title: N.Y. Tax Law § 612(c)(7) href: https://newyork.public.law/laws/n.y._tax_law_section_612 - title: N.Y. Comp. Codes R. & Regs. tit. 20 § 112.3 - href: https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-2-residents/part-112-new-york-adjusted-gross-income-of-a-resident-individual/section-1123-modifications-reducing-federal-adjusted-gross-income + href: https://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.3 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/age_limit.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/age_limit.yaml index 6fc4d1378a4..79e87619e84 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/age_limit.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/age_limit.yaml @@ -10,8 +10,8 @@ metadata: href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21 - title: Ohio Income - Individual Credits (Education, Displaced Workers & Adoption) 15. href: https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/income+-+individual+credits/income-individual-credits - - title: 2023 Ohio Rev. Code § 5747.37 - href: https://casetext.com/statute/ohio-revised-code/title-57-taxation/chapter-5747-income-tax/section-574737-repealed + - title: Ohio H.B. 45 (134th G.A.) §§ 105.10, 107.10 - Repeal of R.C. 5747.37 + href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=100 - title: 2022 Ohio Revised Code Title 57 | Taxation Chapter 5747 | Income Tax Section 5747.37 | Credit for Legally Adopted Minor Child. (B)-(2) href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/ - title: 2023 Ohio House Bill Number 45 | Income Tax Sec. 5101.19 | Page 71 Line 5 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/max.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/max.yaml index cd946844896..4647cd45549 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/max.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/max.yaml @@ -11,8 +11,8 @@ metadata: href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21 - title: Ohio Income - Individual Credits (Education, Displaced Workers & Adoption) 15. - 20. href: https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/income+-+individual+credits/income-individual-credits - - title: 2023 Ohio Rev. Code § 5747.37 - href: https://casetext.com/statute/ohio-revised-code/title-57-taxation/chapter-5747-income-tax/section-574737-repealed + - title: Ohio H.B. 45 (134th G.A.) §§ 105.10, 107.10 - Repeal of R.C. 5747.37 + href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=100 - title: 2022 Ohio Revised Code Title 57 | Taxation Chapter 5747 | Income Tax Section 5747.37 | Credit for Legally Adopted Minor Child. (B)-(2) href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/ # Tax credit was expanded in 2023 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/min.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/min.yaml index f53a263afb9..ab6f25d2b81 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/min.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/adoption/amount/min.yaml @@ -12,8 +12,8 @@ metadata: - title: Ohio Income - Individual Credits (Education, Displaced Workers & Adoption) 15. - 20. href: https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/income+-+individual+credits/income-individual-credits # The Ohio adoption credit has been repealed in the newest revised code, but can still be found in the previous legal code and 2022 tax form - - title: 2023 Ohio Rev. Code § 5747.37 - href: https://casetext.com/statute/ohio-revised-code/title-57-taxation/chapter-5747-income-tax/section-574737-repealed + - title: Ohio H.B. 45 (134th G.A.) §§ 105.10, 107.10 - Repeal of R.C. 5747.37 + href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=100 - title: 2022 Ohio Revised Code Title 57 | Taxation Chapter 5747 | Income Tax Section 5747.37 | Credit for Legally Adopted Minor Child. (B)-(1) href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/ - title: 2023 Ohio House Bill Number 45 | Income Tax Sec. 5101.19 | Page 71 Line 5 diff --git a/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/floor.yaml b/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/floor.yaml index 3c6e558ac83..3e650618414 100644 --- a/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/floor.yaml +++ b/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/floor.yaml @@ -19,4 +19,4 @@ metadata: - title: 2025 Form 511 instructions href: https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf#page=17 - title: Okla. Admin. Code 710:50-15-49 (g) - href: https://casetext.com/regulation/oklahoma-administrative-code/title-710-oklahoma-tax-commission/chapter-50-income/subchapter-15-oklahoma-taxable-income/part-5-other-adjustments-to-income/section-71050-15-49-deduction-for-retirement-income + href: https://www.law.cornell.edu/regulations/oklahoma/OAC-710-50-15-49 diff --git a/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/rate.yaml b/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/rate.yaml index 5c278f6e426..203348dc93c 100644 --- a/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/rate.yaml +++ b/policyengine_us/parameters/gov/states/ok/tax/income/agi/subtractions/military_retirement/rate.yaml @@ -20,4 +20,4 @@ metadata: - title: 2025 Form 511 instructions href: https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf#page=17 - title: Okla. Admin. Code 710:50-15-49 (g) - href: https://casetext.com/regulation/oklahoma-administrative-code/title-710-oklahoma-tax-commission/chapter-50-income/subchapter-15-oklahoma-taxable-income/part-5-other-adjustments-to-income/section-71050-15-49-deduction-for-retirement-income + href: https://www.law.cornell.edu/regulations/oklahoma/OAC-710-50-15-49 diff --git a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml index 1f8a5abe548..628f2c3b4e7 100644 --- a/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/income/credits/ctc/reduction/start.yaml @@ -14,7 +14,7 @@ metadata: label: Oregon Child Tax Credit phase-out start reference: - title: Oregon Revised Statutes Section 315.273 - 5(a) - href: https://casetext.com/statute/oregon-revised-statutes/title-29-revenue-and-taxation/chapter-315-personal-and-corporate-income-or-excise-tax-credits/children-and-families-poverty-relief/section-315273-qualifying-child-of-taxpayer#:~:text=Section%20315.273%20,income%2C%20as%20defined%20in%20section + href: https://www.oregonlegislature.gov/bills_laws/ors/ors315.html - title: 2023 Oregon Income Tax Form OR-40 Instructions href: https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2023.pdf#page=18 - title: 2024 Oregon Income Tax Form OR-40 Instructions diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/age_limit.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/age_limit.yaml index 2b881067f56..2758429714a 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/age_limit.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/age_limit.yaml @@ -7,7 +7,7 @@ metadata: label: Vermont CTC age limit reference: - title: Vt. Stat. tit. 32 § 5830f Section (a) - href: https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5830f-see-note-vermont-child-tax-credit/1 + href: https://legislature.vermont.gov/statutes/section/32/151/05830f - title: Vt. 2022 Income Tax Return Booklet href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2022.pdf#page=17 - title: Vt. 2021 Tax Form # Child Tax Credit was introduced in 2022 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/amount.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/amount.yaml index cb04008d828..3ff74e37846 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/amount.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/amount.yaml @@ -6,7 +6,7 @@ metadata: label: Vermont CTC amount reference: - title: Vt. Stat. tit. 32 § 5830f Section (a) - href: https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5830f-see-note-vermont-child-tax-credit/1 + href: https://legislature.vermont.gov/statutes/section/32/151/05830f - title: Vt. 2022 Income Tax Return Booklet href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2022.pdf#page=17 - title: Vt. 2021 Tax Form # Child Tax Credit was introduced in 2022 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/amount.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/amount.yaml index 845a2c3fdf7..4fd9b377290 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/amount.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/amount.yaml @@ -6,7 +6,7 @@ metadata: label: Vermont CTC reduction amount reference: - title: Vt. Stat. tit. 32 § 5830f Section (b) - href: https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5830f-see-note-vermont-child-tax-credit/1 + href: https://legislature.vermont.gov/statutes/section/32/151/05830f - title: Vt. 2022 Income Tax Return Booklet href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2022.pdf#page=17 - title: Vt. 2021 Tax Form # Child Tax Credit was introduced in 2022 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/increment.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/increment.yaml index 05594532a6a..05f95ab33a4 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/increment.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/increment.yaml @@ -6,7 +6,7 @@ metadata: label: Vermont CTC reduction increment reference: - title: Vt. Stat. tit. 32 § 5830f Section (b) - href: https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5830f-see-note-vermont-child-tax-credit/1 + href: https://legislature.vermont.gov/statutes/section/32/151/05830f - title: Vt. 2022 Income Tax Return Booklet href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2022.pdf#page=17 - title: Vt. 2021 Tax Form # Child Tax Credit was introduced in 2022 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/start.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/start.yaml index f6c899fb762..65687341a4c 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/credits/ctc/reduction/start.yaml @@ -6,7 +6,7 @@ metadata: label: Vermont CTC reduction threshold reference: - title: Vt. Stat. tit. 32 § 5830f Section (b) - href: https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5830f-see-note-vermont-child-tax-credit/1 + href: https://legislature.vermont.gov/statutes/section/32/151/05830f - title: Vt. 2022 Income Tax Return Booklet href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2022.pdf#page=17 - title: Vt. 2021 Tax Form # Child Tax Credit was introduced in 2022 diff --git a/policyengine_us/parameters/gov/states/vt/tax/income/rates/amt.yaml b/policyengine_us/parameters/gov/states/vt/tax/income/rates/amt.yaml index c507a0b73c9..9eb3d6daeb6 100644 --- a/policyengine_us/parameters/gov/states/vt/tax/income/rates/amt.yaml +++ b/policyengine_us/parameters/gov/states/vt/tax/income/rates/amt.yaml @@ -6,7 +6,7 @@ metadata: label: Vermont alternative minimum tax rate reference: - title: Vermont §5822. Tax on income of individuals, estates, and trusts (a)(6) - href: https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5822-tax-on-income-of-individuals-estates-and-trusts + href: https://legislature.vermont.gov/statutes/section/32/151/05822 - title: Vermont 2021 Income Tax Rate Schedules href: https://tax.vermont.gov/sites/tax/files/documents/RateSched-2021.pdf#page=1 - title: Vermont 2022 Income Tax Return Booklet Forms and Instructions diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/age_threshold.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/age_threshold.yaml index 3e0b6f73cdf..ccd0d8f3607 100644 --- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/age_threshold.yaml +++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/age_threshold.yaml @@ -9,6 +9,6 @@ metadata: label: Puerto Rico low income tax credit age threshold reference: - title: P.R. Laws tit. 13, § 30212 (a) - href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age + href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/ - title: Gov. of Puerto Rico Form 481.10 2023 href: https://hacienda.pr.gov/sites/default/files/documentos/481.10_2023_informative.pdf#page=4 diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/additional.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/additional.yaml index 90c2528461a..0001b3e27a5 100644 --- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/additional.yaml +++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/additional.yaml @@ -18,6 +18,6 @@ metadata: label: Puerto Rico compensatory tax credit for low-income pensioners amount reference: - title: P.R. Laws tit. 13, § 30212 (b) - href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age + href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/ - title: Gov. of Puerto Rico Form 481.10 2023 href: https://hacienda.pr.gov/sites/default/files/documentos/481.10_2023_informative.pdf#page=4 diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/base.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/base.yaml index a7a879c511a..1e33a7a8110 100644 --- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/base.yaml +++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount/base.yaml @@ -9,6 +9,6 @@ metadata: label: Puerto Rico low income tax credit amount reference: - title: P.R. Laws tit. 13, § 30212 (a) - href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age + href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/ - title: Gov. of Puerto Rico Form 481.10 2023 href: https://hacienda.pr.gov/sites/default/files/documentos/481.10_2023_informative.pdf#page=4 diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/income_limit.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/income_limit.yaml index cb69e0695e0..9a4b4275e9c 100644 --- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/income_limit.yaml +++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/income_limit.yaml @@ -15,6 +15,6 @@ metadata: label: Puerto Rico low income tax credit income limit reference: - title: P.R. Laws tit. 13, § 30212 (a) - href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age + href: https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/ - title: Gov. of Puerto Rico Form 481.10 2023 href: https://hacienda.pr.gov/sites/default/files/documentos/481.10_2023_informative.pdf#page=4 diff --git a/policyengine_us/reforms/states/nj/dependent_exemption/nj_dependent_exemption_reform.py b/policyengine_us/reforms/states/nj/dependent_exemption/nj_dependent_exemption_reform.py index fdc62ae76bb..0acd05db3ff 100644 --- a/policyengine_us/reforms/states/nj/dependent_exemption/nj_dependent_exemption_reform.py +++ b/policyengine_us/reforms/states/nj/dependent_exemption/nj_dependent_exemption_reform.py @@ -7,7 +7,7 @@ class nj_dependents_exemption(Variable): value_type = float entity = TaxUnit label = "New Jersey qualified and other dependent children exemption" - reference = "https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-1-personal-exemptions-and-deductions" + reference = "https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1/" unit = USD definition_period = YEAR defined_for = StateCode.NJ diff --git a/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption.py b/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption.py index ca4f8e789c7..6ec2c1b8bdc 100644 --- a/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption.py +++ b/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption.py @@ -7,10 +7,10 @@ class al_retirement_exemption(Variable): label = "Alabama retirement exemption" unit = USD # Alabama Schedule RS Part II & III Line 10, Alabama Form 40 Booklet Page 14 Pension & Annuities, Alabama Legal Section 40-18-19 (a)(13) - documentation = ( - "https://www.revenue.alabama.gov/wp-content/uploads/2024/01/23schrsinstr.pdf#page=1" - "https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=14" - "https://casetext.com/statute/code-of-alabama/title-40-revenue-and-taxation/chapter-18-income-taxes/article-1-general-provisions/section-40-18-19-exemptions-generally" + reference = ( + "https://www.revenue.alabama.gov/wp-content/uploads/2024/01/23schrsinstr.pdf#page=1", + "https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=14", + "https://alison.legislature.state.al.us/code-of-alabama?section=40-18-19", ) definition_period = YEAR defined_for = StateCode.AL diff --git a/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption_eligible_person.py b/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption_eligible_person.py index f1010467ee1..d8e540a037a 100644 --- a/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption_eligible_person.py +++ b/policyengine_us/variables/gov/states/al/tax/income/exemptions/retirement/al_retirement_exemption_eligible_person.py @@ -6,10 +6,10 @@ class al_retirement_exemption_eligible_person(Variable): entity = Person label = "Alabama retirement exemption" # Alabama Schedule RS Part II & III Line 10, Alabama Form 40 Booklet Page 14 Pension & Annuities, Alabama Legal Code Section 40-18-19 (a)(13) - documentation = ( - "https://www.revenue.alabama.gov/wp-content/uploads/2024/01/23schrsinstr.pdf#page=1" - "https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=14" - "https://casetext.com/statute/code-of-alabama/title-40-revenue-and-taxation/chapter-18-income-taxes/article-1-general-provisions/section-40-18-19-exemptions-generally" + reference = ( + "https://www.revenue.alabama.gov/wp-content/uploads/2024/01/23schrsinstr.pdf#page=1", + "https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=14", + "https://alison.legislature.state.al.us/code-of-alabama?section=40-18-19", ) definition_period = YEAR defined_for = StateCode.AL diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_indiv.py index 708a5aa78c4..281ee3c1e94 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_indiv.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_indiv.py @@ -7,7 +7,7 @@ class ar_gross_income_indiv(Variable): label = "Arkansas gross income when married filing separately" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-4-computation-of-tax-liability/section-26-51-404-gross-income-generally" + reference = "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-4/section-26-51-404/" defined_for = StateCode.AR adds = "gov.states.ar.tax.income.gross_income.sources.individual" diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_joint.py index e1fcdd59d98..f47930603a6 100644 --- a/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_joint.py +++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_gross_income_joint.py @@ -7,7 +7,7 @@ class ar_gross_income_joint(Variable): label = "Arkansas gross income when married filing jointly" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-4-computation-of-tax-liability/section-26-51-404-gross-income-generally" + reference = "https://law.justia.com/codes/arkansas/title-26/subtitle-5/chapter-51/subchapter-4/section-26-51-404/" defined_for = StateCode.AR adds = "gov.states.ar.tax.income.gross_income.sources.joint" diff --git a/policyengine_us/variables/gov/states/ca/tax/income/credits/ca_renter_credit.py b/policyengine_us/variables/gov/states/ca/tax/income/credits/ca_renter_credit.py index 4f41da33035..057af59abcd 100644 --- a/policyengine_us/variables/gov/states/ca/tax/income/credits/ca_renter_credit.py +++ b/policyengine_us/variables/gov/states/ca/tax/income/credits/ca_renter_credit.py @@ -6,7 +6,7 @@ class ca_renter_credit(Variable): entity = TaxUnit label = "California Renter Tax Credit" unit = USD - documentation = "https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-170535-credit-for-qualified-renter" + reference = "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17053.5" definition_period = YEAR defined_for = StateCode.CA diff --git a/policyengine_us/variables/gov/states/co/tax/income/additions/co_additions.py b/policyengine_us/variables/gov/states/co/tax/income/additions/co_additions.py index 622ff6c2909..404a6964a93 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/additions/co_additions.py +++ b/policyengine_us/variables/gov/states/co/tax/income/additions/co_additions.py @@ -9,7 +9,7 @@ class co_additions(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3) - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-until-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/2022/title-39/article-22/part-1/section-39-22-104/", # 2022 Colorado Individual Income Tax Filing Guide - Additions "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5", # 2021 Colorado Individual Income Tax Filing Guide - Additions diff --git a/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback.py b/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback.py index e75e71d1ced..feb488e21dd 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback.py +++ b/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback.py @@ -9,7 +9,7 @@ class co_federal_deduction_addback(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3)(p) - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-upon-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/2023/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-104/", # C.R.S. 39-22-104(3)(p.5)(I) (2023-2025) and (3)(p.7)(I) (2026+), # Colorado Revised Statutes 2025 official compilation, pp. 382-384 "https://olls.info/crs/crs2025-title-39.pdf", diff --git a/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback_required.py b/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback_required.py index 7ab2f8137b5..7a766aafd11 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback_required.py +++ b/policyengine_us/variables/gov/states/co/tax/income/additions/federal_deductions/co_federal_deduction_addback_required.py @@ -8,7 +8,7 @@ class co_federal_deduction_addback_required(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3)(p) - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-upon-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/2023/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-104/", # C.R.S. 39-22-104(3)(p), (3)(p.5), (3)(p.7) (Colorado Revised Statutes # 2025 official compilation, pp. 382-384): "equal to or exceeding" the # AGI threshold. diff --git a/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback.py b/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback.py index 2ac86077b92..6e629a0f075 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback.py +++ b/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback.py @@ -9,7 +9,7 @@ class co_qualified_business_income_deduction_addback(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3) (o) - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-until-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/2022/title-39/article-22/part-1/section-39-22-104/", # 2022 Colorado Individual Income Tax Filing Guide - Additions "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5", # 2021 Colorado Individual Income Tax Filing Guide - Additions diff --git a/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_required.py b/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_required.py index f1e1c51bbdb..2a02189c895 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_required.py +++ b/policyengine_us/variables/gov/states/co/tax/income/additions/qualified_business_income_deduction/co_qualified_business_income_deduction_addback_required.py @@ -8,7 +8,7 @@ class co_qualified_business_income_deduction_addback_required(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-104 . Income tax imposed on individuals, estates, and trusts - section (3) (o) - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-104-effective-until-official-proclamation-by-governor-income-tax-imposed-on-individuals-estates-and-trusts-single-rate-report-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/2022/title-39/article-22/part-1/section-39-22-104/", # C.R.S. 39-22-104(3)(o) Schedule F exception (Colorado Revised # Statutes 2025 official compilation, p. 383); addback continued # indefinitely by HB25B-1001 (2025 special session B), SECTION 2. diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc.py index a228373c29b..28cd8c3c9f0 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc.py @@ -6,9 +6,9 @@ class co_low_income_cdcc(Variable): entity = TaxUnit label = "Colorado Low-income Child Care Expenses Credit" unit = USD - documentation = ( - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-1195-child-care-expenses-tax-credit-legislative-declaration-definitions" - "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=46" + reference = ( + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-119-5/", + "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=46", ) definition_period = YEAR defined_for = "co_low_income_cdcc_eligible" diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc_eligible.py b/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc_eligible.py index 6c7b22e1b91..4089f56b850 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc_eligible.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/cdcc/co_low_income_cdcc_eligible.py @@ -5,21 +5,20 @@ class co_low_income_cdcc_eligible(Variable): value_type = bool entity = TaxUnit label = "Eligible for the Colorado Low-income Child Care Expenses Credit" - documentation = ( - # C.R.S. 39-22-119.5(3)(a) eligibility conditions and statutory window. - # PolicyEngine models the availability window, the $25,000 AGI limit, - # the insufficient-federal-liability condition (no federal CDCC allowed - # after the section 26 liability limitation), and the IRC 21(e)(2) - # joint-return requirement. The provider identification / due-diligence - # requirements (provider name, address, and TIN under (3)(a)(V)-(VI)) - # and the dependent identification requirements are administrative - # inputs PolicyEngine does not model and are assumed satisfied. The - # dependent-under-age-13 condition (3)(a)(III) is applied in - # co_low_income_cdcc. - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-1195-child-care-expenses-tax-credit-legislative-declaration-definitions" - "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=46" - ) + # C.R.S. 39-22-119.5(3)(a) eligibility conditions and statutory window. + # PolicyEngine models the availability window, the $25,000 AGI limit, + # the insufficient-federal-liability condition (no federal CDCC allowed + # after the section 26 liability limitation), and the IRC 21(e)(2) + # joint-return requirement. The provider identification / due-diligence + # requirements (provider name, address, and TIN under (5)(a)-(b)) and + # the dependent identification requirements under (5)(c) are + # administrative inputs PolicyEngine does not model and are assumed + # satisfied. The + # dependent-under-age-13 condition (3)(a)(III) is applied in + # co_low_income_cdcc. reference = ( + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-119-5/", + "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=46", # C.R.S. 39-22-119.5(3)(a) (window narrowed to before 2026 by HB24-1134) "https://leg.colorado.gov/sites/default/files/2024a_1134_signed.pdf#page=3", ) diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py index fb12ea45022..972bc8032d4 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/co_ctc.py @@ -9,7 +9,7 @@ class co_ctc(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-129. Child tax credit - legislative declaration - definitions. - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-129-child-tax-credit-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-129/", # 2022 Colorado Child Tax Credit "https://tax.colorado.gov/sites/tax/files/documents/DR_0104CN_2022.pdf#page=1", # Colorado Individual Income Tax Filing Guide - Instructions for Select Credits from the DR 0104CR - Line 1 Child Tax Credit diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc.py index 11c01acf72d..74d5fa867af 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc.py @@ -10,7 +10,7 @@ class co_federal_ctc(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-129. Child tax credit - legislative declaration - definitions. - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-129-child-tax-credit-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-129/", # 2022 Colorado Child Tax Credit "https://tax.colorado.gov/sites/tax/files/documents/DR_0104CN_2022.pdf#page=1", # Colorado Individual Income Tax Filing Guide - Instructions for Select Credits from the DR 0104CR - Line 1 Child Tax Credit diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_child_individual_maximum.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_child_individual_maximum.py index 082e39172e1..d203e78d72a 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_child_individual_maximum.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_child_individual_maximum.py @@ -10,7 +10,7 @@ class co_federal_ctc_child_individual_maximum(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-129. Child tax credit - legislative declaration - definitions. - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-129-child-tax-credit-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-129/", # 2022 Colorado Child Tax Credit "https://tax.colorado.gov/sites/tax/files/documents/DR_0104CN_2022.pdf#page=1", # Colorado Individual Income Tax Filing Guide - Instructions for Select Credits from the DR 0104CR - Line 1 Child Tax Credit diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_maximum.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_maximum.py index f96584c3d5e..cdf55922f22 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_maximum.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_federal_ctc_maximum.py @@ -10,7 +10,7 @@ class co_federal_ctc_maximum(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-129. Child tax credit - legislative declaration - definitions. - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-129-child-tax-credit-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-129/", # 2022 Colorado Child Tax Credit "https://tax.colorado.gov/sites/tax/files/documents/DR_0104CN_2022.pdf#page=1", # Colorado Individual Income Tax Filing Guide - Instructions for Select Credits from the DR 0104CR - Line 1 Child Tax Credit diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_non_refundable_ctc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_non_refundable_ctc.py index 9e99daaac73..65bdb659695 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_non_refundable_ctc.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_non_refundable_ctc.py @@ -12,7 +12,7 @@ class co_non_refundable_ctc(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-129. Child tax credit - legislative declaration - definitions. - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-129-child-tax-credit-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-129/", # 2022 Colorado Child Tax Credit "https://tax.colorado.gov/sites/tax/files/documents/DR_0104CN_2022.pdf#page=1", # Colorado Individual Income Tax Filing Guide - Instructions for Select Credits from the DR 0104CR - Line 1 Child Tax Credit diff --git a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_refundable_ctc.py b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_refundable_ctc.py index 3b223cd92b4..94428d1fa5a 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_refundable_ctc.py +++ b/policyengine_us/variables/gov/states/co/tax/income/credits/ctc/federal_ctc/co_refundable_ctc.py @@ -10,7 +10,7 @@ class co_refundable_ctc(Variable): definition_period = YEAR reference = ( # C.R.S. 39-22-129. Child tax credit - legislative declaration - definitions. - "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/specific-taxes/income-tax/article-22-income-tax/part-1-general/section-39-22-129-child-tax-credit-legislative-declaration-definitions-repeal", + "https://law.justia.com/codes/colorado/title-39/specific-taxes/income-tax/article-22/part-1/section-39-22-129/", # 2022 Colorado Child Tax Credit "https://tax.colorado.gov/sites/tax/files/documents/DR_0104CN_2022.pdf#page=1", # Colorado Individual Income Tax Filing Guide - Instructions for Select Credits from the DR 0104CR - Line 1 Child Tax Credit diff --git a/policyengine_us/variables/gov/states/co/tax/income/exemptions/co_property_tax_exemption.py b/policyengine_us/variables/gov/states/co/tax/income/exemptions/co_property_tax_exemption.py index 6e7dd95af6d..ea0f9e06077 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/exemptions/co_property_tax_exemption.py +++ b/policyengine_us/variables/gov/states/co/tax/income/exemptions/co_property_tax_exemption.py @@ -7,5 +7,5 @@ class co_property_tax_exemption(Variable): label = "Colorado property tax exemption" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/colorado-revised-statutes/title-39-taxation/property-tax/exemptions/article-3-exemptions/part-2-property-tax-exemption-for-qualifying-seniors-and-disabled-veterans/section-39-3-203-property-tax-exemption-qualifications" + reference = "https://law.justia.com/codes/colorado/title-39/property-tax/exemptions/article-3/part-2/section-39-3-203/" defined_for = StateCode.CO diff --git a/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction.py b/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction.py index 541aaa8bb31..a5e0c6a8f4b 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction.py +++ b/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction.py @@ -10,8 +10,8 @@ class co_charitable_contribution_subtraction(Variable): reference = ( "https://tax.colorado.gov/sites/tax/files/documents/DR0104AD_2022.pdf#page=1", "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=12", - "https://casetext.com/regulation/colorado-administrative-code/department-200-department-of-revenue/division-201-taxation-division/rule-1-ccr-201-2-income-tax/rule-39-22-1044m-charitable-contribution-subtraction-for-taxpayers-claiming-the-federal-standard-deduction", - # C.R.S. 39-22-104(4)(m)(1) + "https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=1+CCR+201-2&ruleVersionId=11214#page=15", + # 1 CCR 201-2, Rule 39-22-104(4)(m)(1) ) defined_for = "co_charitable_contribution_subtraction_eligible" diff --git a/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction_eligible.py b/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction_eligible.py index 0c8791186d8..2868a65b60e 100644 --- a/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction_eligible.py +++ b/policyengine_us/variables/gov/states/co/tax/income/subtractions/charitable_contribution/co_charitable_contribution_subtraction_eligible.py @@ -9,8 +9,8 @@ class co_charitable_contribution_subtraction_eligible(Variable): reference = ( "https://tax.colorado.gov/sites/tax/files/documents/DR0104AD_2022.pdf#page=1", "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=12", - "https://casetext.com/regulation/colorado-administrative-code/department-200-department-of-revenue/division-201-taxation-division/rule-1-ccr-201-2-income-tax/rule-39-22-1044m-charitable-contribution-subtraction-for-taxpayers-claiming-the-federal-standard-deduction", - # C.R.S. 39-22-104(4)(m)(1) + "https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=1+CCR+201-2&ruleVersionId=11214#page=15", + # 1 CCR 201-2, Rule 39-22-104(4)(m)(1) ) defined_for = StateCode.CO diff --git a/policyengine_us/variables/gov/states/ga/tax/income/subtractions/ga_investment_in_529_plan_deduction.py b/policyengine_us/variables/gov/states/ga/tax/income/subtractions/ga_investment_in_529_plan_deduction.py index 304740a053e..cdee97fd204 100644 --- a/policyengine_us/variables/gov/states/ga/tax/income/subtractions/ga_investment_in_529_plan_deduction.py +++ b/policyengine_us/variables/gov/states/ga/tax/income/subtractions/ga_investment_in_529_plan_deduction.py @@ -9,7 +9,7 @@ class ga_investment_in_529_plan_deduction(Variable): definition_period = YEAR reference = ( "https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet", - "https://casetext.com/regulation/georgia-administrative-code/department-560-rules-of-department-of-revenue/chapter-560-7-income-tax-division/subject-560-7-4-net-taxable-income-individual/rule-560-7-4-04-procedures-governing-the-georgia-higher-education-savings-plan", + "https://rules.sos.ga.gov/gac/560-7-4-.04", "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=23", # Path2College 529 deduction - $4,000 per beneficiary ) defined_for = StateCode.GA diff --git a/policyengine_us/variables/gov/states/md/tax/income/agi/subtractions/md_dependent_care_subtraction.py b/policyengine_us/variables/gov/states/md/tax/income/agi/subtractions/md_dependent_care_subtraction.py index 341cca2fc03..c0201369016 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/agi/subtractions/md_dependent_care_subtraction.py +++ b/policyengine_us/variables/gov/states/md/tax/income/agi/subtractions/md_dependent_care_subtraction.py @@ -8,9 +8,9 @@ class md_dependent_care_subtraction(Variable): unit = USD definition_period = YEAR reference = ( - "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-208-effective-until-712024-subtractions-from-federal-adjusted-gross-income-state-adjustments" - "https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=13" - "https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=13" + "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-208&enactments=false", + "https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=13", + "https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=13", ) defined_for = StateCode.MD diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc.py index 82167433372..446dfe0dde8 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc.py @@ -11,7 +11,7 @@ class md_cdcc(Variable): documentation = "Maryland Child and Dependent Care Tax Credit" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false" defined_for = StateCode.MD def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc_potential.py b/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc_potential.py index e5d73d30cee..ef14061933d 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc_potential.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_cdcc_potential.py @@ -8,7 +8,7 @@ class md_cdcc_potential(Variable): documentation = "Maryland Child and Dependent Care Tax Credit" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false" defined_for = StateCode.MD def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_refundable_cdcc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_refundable_cdcc.py index 226e1fc2760..c6a810d48d5 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_refundable_cdcc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/cdcc/md_refundable_cdcc.py @@ -8,7 +8,7 @@ class md_refundable_cdcc(Variable): documentation = "Maryland refundable Child and Dependent Care Tax Credit" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-716&enactments=false" defined_for = StateCode.MD def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py index 35117a7b7b9..3661cbc88dc 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/federal_eitc_without_age_minimum.py @@ -8,7 +8,7 @@ class federal_eitc_without_age_minimum(Variable): unit = USD documentation = "The federal EITC with the minimum age condition ignored; the maximum age condition still applies." definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" defined_for = StateCode.MD def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_eitc.py index febdd9fcd7f..75555391fc6 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_eitc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_eitc.py @@ -8,7 +8,7 @@ class md_eitc(Variable): unit = USD documentation = "Refundable and non-refundable Maryland EITC" definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" defined_for = StateCode.MD adds = ["md_non_refundable_eitc", "md_refundable_eitc"] diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py index 2a36ad95600..625f4ed5837 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/md_qualifies_for_unmarried_childless_eitc.py @@ -7,7 +7,7 @@ class md_qualifies_for_unmarried_childless_eitc(Variable): label = "Qualifies for the MD unmarried childless EITC" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" # (c)(3) + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" # (c)(3) defined_for = StateCode.MD def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_married_or_has_child_non_refundable_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_married_or_has_child_non_refundable_eitc.py index 59f9d5a3444..6d063297f3c 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_married_or_has_child_non_refundable_eitc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_married_or_has_child_non_refundable_eitc.py @@ -7,7 +7,7 @@ class md_married_or_has_child_non_refundable_eitc(Variable): label = "Maryland non-refundable EITC for filers who are married or have qualifying child" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" # (c)(1) + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" # (c)(1) defined_for = StateCode.MD def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc.py index cb3e90ce9ba..7cb7a4eb117 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc.py @@ -11,7 +11,7 @@ class md_non_refundable_eitc(Variable): unit = USD documentation = "Non-refundable EITC credit reducing MD State income tax." definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" defined_for = StateCode.MD def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc_potential.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc_potential.py index 0d9e2802431..5ecc6930e4a 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc_potential.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_non_refundable_eitc_potential.py @@ -8,7 +8,7 @@ class md_non_refundable_eitc_potential(Variable): unit = USD documentation = "Non-refundable EITC credit reducing MD State income tax." definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" defined_for = StateCode.MD adds = [ diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_unmarried_childless_non_refundable_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_unmarried_childless_non_refundable_eitc.py index 2787ca70d95..119ab15910c 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_unmarried_childless_non_refundable_eitc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/non_refundable/md_unmarried_childless_non_refundable_eitc.py @@ -7,7 +7,7 @@ class md_unmarried_childless_non_refundable_eitc(Variable): label = "Maryland unmarried childless non-refundable EITC" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" # (c)(3) + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" # (c)(3) defined_for = "md_qualifies_for_unmarried_childless_eitc" def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/refundable/md_refundable_eitc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/refundable/md_refundable_eitc.py index 7003fcd0161..7523c83581f 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/refundable/md_refundable_eitc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/eitc/refundable/md_refundable_eitc.py @@ -8,7 +8,7 @@ class md_refundable_eitc(Variable): unit = USD documentation = "Refundable EITC credit reducing MD State income tax." definition_period = YEAR - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-704-effective-until-6302023-for-earned-income" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-704&enactments=false" defined_for = StateCode.MD adds = [ diff --git a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py index 4d39d907186..730e91dfa44 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py +++ b/policyengine_us/variables/gov/states/md/tax/income/exemptions/md_personal_exemption.py @@ -8,7 +8,7 @@ class md_personal_exemption(Variable): unit = USD definition_period = YEAR defined_for = StateCode.MD - reference = "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-iii-exemptions/section-10-211-individuals-other-than-fiduciaries?searchWithin=true&listingIndexId=code-of-maryland.article-tax-general&q=blind&type=statute&sort=relevance&p=1" + reference = "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-211&enactments=false" def formula(tax_unit, period, parameters): # Get filing status and AGI. diff --git a/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_indiv.py b/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_indiv.py index 9ab7d720612..f0d4bb37683 100644 --- a/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_indiv.py +++ b/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_indiv.py @@ -8,9 +8,9 @@ class ms_itemized_deductions_indiv(Variable): unit = USD definition_period = YEAR reference = ( - "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80100221.pdf#page=15" - "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80108228.pdf, # Line 7" - "https://casetext.com/statute/mississippi-code-1972/title-27-taxation-and-finance/chapter-7-income-tax-and-withholding/article-1-income-tax/section-27-7-17-deductions-allowed?__cf_chl_rt_tk=8Kelu8kHpIXTp_FnAJLHvqa7rtrZYE1U.NAeBM8L.Nc-1692990420-0-gaNycGzNEmU" + "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80100221.pdf#page=15", + "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80108228.pdf", # Line 7 + "https://law.justia.com/codes/mississippi/title-27/chapter-7/article-1/section-27-7-17/", ) defined_for = StateCode.MS diff --git a/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_unit.py b/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_unit.py index 603113c025a..0941730a784 100644 --- a/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_unit.py +++ b/policyengine_us/variables/gov/states/ms/tax/income/deductions/itemized/ms_itemized_deductions_unit.py @@ -9,9 +9,9 @@ class ms_itemized_deductions_unit(Variable): definition_period = YEAR reference = ( - "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80100221.pdf#page=15" - "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80108228.pdf, # Line 7" - "https://casetext.com/statute/mississippi-code-1972/title-27-taxation-and-finance/chapter-7-income-tax-and-withholding/article-1-income-tax/section-27-7-17-deductions-allowed?__cf_chl_rt_tk=8Kelu8kHpIXTp_FnAJLHvqa7rtrZYE1U.NAeBM8L.Nc-1692990420-0-gaNycGzNEmU" + "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80100221.pdf#page=15", + "https://www.dor.ms.gov/sites/default/files/Forms/Individual/80108228.pdf", # Line 7 + "https://law.justia.com/codes/mississippi/title-27/chapter-7/article-1/section-27-7-17/", ) defined_for = StateCode.MS diff --git a/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py b/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py index 71d25e306a8..2565d25e7c7 100644 --- a/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py +++ b/policyengine_us/variables/gov/states/nd/tax/income/nd_income_tax_before_credits.py @@ -8,7 +8,7 @@ class nd_income_tax_before_credits(Variable): unit = USD definition_period = YEAR reference = ( - "https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax" + "https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-30p3" # North Dakota legal code 57-38-30.3.(1) ) defined_for = StateCode.ND diff --git a/policyengine_us/variables/gov/states/nj/tax/income/exemptions/nj_dependents_exemption.py b/policyengine_us/variables/gov/states/nj/tax/income/exemptions/nj_dependents_exemption.py index ff77d84d225..9edea8f5072 100644 --- a/policyengine_us/variables/gov/states/nj/tax/income/exemptions/nj_dependents_exemption.py +++ b/policyengine_us/variables/gov/states/nj/tax/income/exemptions/nj_dependents_exemption.py @@ -5,7 +5,7 @@ class nj_dependents_exemption(Variable): value_type = float entity = TaxUnit label = "New Jersey qualified and other dependent children exemption" - reference = "https://casetext.com/statute/new-jersey-statutes/title-54a-new-jersey-gross-income-tax-act/chapter-54a3-personal-exemptions-and-deductions/section-54a3-1-personal-exemptions-and-deductions" + reference = "https://law.justia.com/codes/new-jersey/title-54a/section-54a-3-1/" unit = USD definition_period = YEAR defined_for = StateCode.NJ diff --git a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_armed_forces_retirement_pay_exemption_person.py b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_armed_forces_retirement_pay_exemption_person.py index 8b9a943d1d1..6e4d9988ec0 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_armed_forces_retirement_pay_exemption_person.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_armed_forces_retirement_pay_exemption_person.py @@ -7,7 +7,7 @@ class nm_armed_forces_retirement_pay_exemption_person(Variable): label = "New Mexico armed forces retirement pay exemption per person " unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-513-effective-until-112025-exemption-armed-forces-retirement-pay" + reference = "https://law.justia.com/codes/new-mexico/2024/chapter-7/article-2/section-7-2-5-13/" defined_for = StateCode.NM def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py index d3484bcd52d..1fbb3a4d6b7 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate.py @@ -11,7 +11,7 @@ class nm_low_income_comprehensive_tax_rebate(Variable): "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=58", "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/1afc56af-ea90-4d48-82e5-1f9aeb43255a/PITbook2022.pdf#page=70", "https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/856ebf4b-3814-49dd-8631-ebe579d6a42b/Personal%20Income%20Tax.pdf#page=67", - "https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false", + "https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/", ) # 7-2-7.6. 2021 INCOME TAX REBATE # SECTION II: LOW INCOME COMPREHENSIVE TAX REBATE diff --git a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate_exemptions.py b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate_exemptions.py index 0dcab595dfa..cd8f89ad180 100644 --- a/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate_exemptions.py +++ b/policyengine_us/variables/gov/states/nm/tax/income/rebates/low_income_comprehensive/nm_low_income_comprehensive_tax_rebate_exemptions.py @@ -8,7 +8,7 @@ class nm_low_income_comprehensive_tax_rebate_exemptions(Variable): unit = USD definition_period = YEAR reference = ( - "https://casetext.com/statute/new-mexico-statutes-1978/chapter-7-taxation/article-2-income-tax-general-provisions/section-7-2-14-low-income-comprehensive-tax-rebate?sort=relevance&type=regulation&tab=keyword&jxs=&resultsNav=false", + "https://law.justia.com/codes/new-mexico/chapter-7/article-2/section-7-2-14/", ) defined_for = StateCode.NM diff --git a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_additions.py b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_additions.py index 8fe95c5766a..be0a5b3c66d 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_additions.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_additions.py @@ -8,9 +8,9 @@ class ny_additions(Variable): unit = USD documentation = "Additions to NY AGI over federal AGI." definition_period = YEAR - dict( + reference = dict( title="N.Y. Comp. Codes R. & Regs. tit. 20 § 112.2", - href="https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-2-residents/part-112-new-york-adjusted-gross-income-of-a-resident-individual/section-1122-modifications-increasing-federal-adjusted-gross-income", + href="https://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.2", ) defined_for = StateCode.NY diff --git a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py index 45e08e13baa..e8ca05d62ae 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi.py @@ -7,7 +7,7 @@ class ny_agi(Variable): label = "NY adjusted gross income" unit = USD definition_period = YEAR - reference = "https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-3-nonresidents/part-132-new-york-adjusted-gross-income-of-a-nonresident-individual/new-york-adjusted-gross-income-defined/section-1321-new-york-adjusted-gross-income-of-a-nonresident-individual" + reference = "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-132.1" defined_for = StateCode.NY adds = ["adjusted_gross_income", "ny_additions"] diff --git a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi_subtractions.py b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi_subtractions.py index 62ce22a5c88..67cae888e05 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi_subtractions.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_agi_subtractions.py @@ -8,9 +8,9 @@ class ny_agi_subtractions(Variable): unit = USD documentation = "Subtractions from NY AGI over federal AGI." definition_period = YEAR - dict( + reference = dict( title="N.Y. Comp. Codes R. & Regs. tit. 20 § 112.3", - href="https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-2-residents/part-112-new-york-adjusted-gross-income-of-a-resident-individual/section-1123-modifications-reducing-federal-adjusted-gross-income", + href="https://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.3", ) defined_for = StateCode.NY diff --git a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_pension_exclusion.py b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_pension_exclusion.py index bee9dc97a9b..95145560286 100644 --- a/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_pension_exclusion.py +++ b/policyengine_us/variables/gov/states/ny/tax/income/adjusted_gross_income/ny_pension_exclusion.py @@ -8,7 +8,7 @@ class ny_pension_exclusion(Variable): unit = USD definition_period = YEAR defined_for = StateCode.NY - reference = "https://casetext.com/regulation/new-york-codes-rules-and-regulations/title-20-department-of-taxation-and-finance/chapter-ii-income-taxes-and-estate-taxes/subchapter-a-new-york-state-personal-income-tax-under-article-22-of-the-tax-law/article-2-residents/part-112-new-york-adjusted-gross-income-of-a-resident-individual/section-1123-modifications-reducing-federal-adjusted-gross-income" + reference = "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.3" def formula(person, period, parameters): # Fetching values from separate YAML files diff --git a/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit.py b/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit.py index fc97b4e01fe..ab1aac83b12 100644 --- a/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit.py +++ b/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit.py @@ -13,8 +13,8 @@ class oh_adoption_credit(Variable): # Ohio Income - Individual Credits (Education, Displaced Workers & Adoption) 15. - 20. "https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/income+-+individual+credits/income-individual-credits", # The ohio adoption credit has been repealed in the newest revised code, but can still be found in the previous legal code and 2022 tax form - # 2023 Ohio Rev. Code § 5747.37 - "https://casetext.com/statute/ohio-revised-code/title-57-taxation/chapter-5747-income-tax/section-574737-repealed", + # Ohio H.B. 45 (134th G.A.) §§ 105.10, 107.10 - Repeal of R.C. 5747.37 + "https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=100", # 2022 Ohio Revised Code Title 57 | Taxation Chapter 5747 | Income Tax Section 5747.37 | Credit for Legally Adopted Minor Child. "https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/", ) diff --git a/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit_person.py b/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit_person.py index 36d69ab8589..01cc8f7b6f8 100644 --- a/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit_person.py +++ b/policyengine_us/variables/gov/states/oh/tax/income/credits/oh_adoption_credit_person.py @@ -13,8 +13,8 @@ class oh_adoption_credit_person(Variable): # Ohio Income - Individual Credits (Education, Displaced Workers & Adoption) 15. - 20. "https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/income+-+individual+credits/income-individual-credits", # The ohio adoption credit has been repealed in the newest revised code, but can still be found in the previous legal code and 2022 tax form - # 2023 Ohio Rev. Code § 5747.37 - "https://casetext.com/statute/ohio-revised-code/title-57-taxation/chapter-5747-income-tax/section-574737-repealed", + # Ohio H.B. 45 (134th G.A.) §§ 105.10, 107.10 - Repeal of R.C. 5747.37 + "https://search-prod.lis.state.oh.us/api/v2/general_assembly_134/legislation/hb45/07_EN/pdf/#page=100", # 2022 Ohio Revised Code Title 57 | Taxation Chapter 5747 | Income Tax Section 5747.37 | Credit for Legally Adopted Minor Child. "https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-37/", ) diff --git a/policyengine_us/variables/gov/states/ok/tax/income/subtractions/ok_military_retirement_exclusion.py b/policyengine_us/variables/gov/states/ok/tax/income/subtractions/ok_military_retirement_exclusion.py index a46e3c62042..de7682a5c9b 100644 --- a/policyengine_us/variables/gov/states/ok/tax/income/subtractions/ok_military_retirement_exclusion.py +++ b/policyengine_us/variables/gov/states/ok/tax/income/subtractions/ok_military_retirement_exclusion.py @@ -9,7 +9,7 @@ class ok_military_retirement_exclusion(Variable): definition_period = YEAR reference = ( # (g) - "https://casetext.com/regulation/oklahoma-administrative-code/title-710-oklahoma-tax-commission/chapter-50-income/subchapter-15-oklahoma-taxable-income/part-5-other-adjustments-to-income/section-71050-15-49-deduction-for-retirement-income", + "https://www.law.cornell.edu/regulations/oklahoma/OAC-710-50-15-49", ) defined_for = StateCode.OK diff --git a/policyengine_us/variables/gov/states/or/tax/income/credits/retirement_credit/or_retirement_credit_household_income.py b/policyengine_us/variables/gov/states/or/tax/income/credits/retirement_credit/or_retirement_credit_household_income.py index c5dfdb60d1a..fc76438a361 100644 --- a/policyengine_us/variables/gov/states/or/tax/income/credits/retirement_credit/or_retirement_credit_household_income.py +++ b/policyengine_us/variables/gov/states/or/tax/income/credits/retirement_credit/or_retirement_credit_household_income.py @@ -7,7 +7,9 @@ class or_retirement_credit_household_income(Variable): label = "Household income for the Oregon Retirement Income Tax Credit" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/oregon-revised-statutes/title-29-revenue-and-taxation/chapter-316-personal-income-tax/additional-credits/retirement-income/section-316157-credit-for-retirement-income" + reference = ( + "https://www.oregonlegislature.gov/bills_laws/ors/ors316.html" # ORS 316.157 + ) defined_for = StateCode.OR adds = ["adjusted_gross_income", "tax_exempt_interest_income"] diff --git a/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py b/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py index 9922f377794..6d58a34dfe1 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/credits/ctc/vt_ctc.py @@ -7,7 +7,7 @@ class vt_ctc(Variable): label = "Vermont child tax credit" definition_period = YEAR unit = USD - reference = "https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5830f-see-note-vermont-child-tax-credit/1" + reference = "https://legislature.vermont.gov/statutes/section/32/151/05830f" defined_for = StateCode.VT def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/states/vt/tax/income/vt_amt.py b/policyengine_us/variables/gov/states/vt/tax/income/vt_amt.py index dd2265c7be8..30ad06cf944 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/vt_amt.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/vt_amt.py @@ -8,7 +8,7 @@ class vt_amt(Variable): unit = USD definition_period = YEAR reference = ( - "https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5822-tax-on-income-of-individuals-estates-and-trusts", # Vermont §5822. Tax on income of individuals, estates, and trusts (a) + "https://legislature.vermont.gov/statutes/section/32/151/05822", # Vermont §5822. Tax on income of individuals, estates, and trusts (a) "https://tax.vermont.gov/sites/tax/files/documents/RateSched-2021.pdf#page=1", # Vermont 2021 Income Tax Rate Schedules "https://tax.vermont.gov/sites/tax/files/documents/RateSched-2022.pdf#page=1", # Vermont 2022 Income Tax Return Booklet Forms and Instructions ) diff --git a/policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax_before_non_refundable_credits.py b/policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax_before_non_refundable_credits.py index a1d5703ad8e..9ad072b3545 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax_before_non_refundable_credits.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/vt_income_tax_before_non_refundable_credits.py @@ -9,7 +9,7 @@ class vt_income_tax_before_non_refundable_credits(Variable): definition_period = YEAR defined_for = StateCode.VT reference = ( - "https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5822-tax-on-income-of-individuals-estates-and-trusts", # Vermont §5822. Tax on income of individuals, estates, and trusts (a) + "https://legislature.vermont.gov/statutes/section/32/151/05822", # Vermont §5822. Tax on income of individuals, estates, and trusts (a) "https://tax.vermont.gov/sites/tax/files/documents/RateSched-2021.pdf#page=1", # Vermont 2021 Income Tax Rate Schedules "https://tax.vermont.gov/sites/tax/files/documents/RateSched-2022.pdf#page=1", # Vermont 2022 Income Tax Return Booklet Forms and Instructions ) diff --git a/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py b/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py index e42e4ac7a52..c6475540735 100644 --- a/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py +++ b/policyengine_us/variables/gov/states/vt/tax/income/vt_normal_income_tax.py @@ -9,7 +9,7 @@ class vt_normal_income_tax(Variable): definition_period = YEAR defined_for = StateCode.VT reference = ( - "https://casetext.com/statute/vermont-statutes/title-32-taxation-and-finance/chapter-151-income-taxes/subchapter-002-taxation-of-individuals-trusts-and-estates/section-5822-tax-on-income-of-individuals-estates-and-trusts", # Vermont §5822. Tax on income of individuals, estates, and trusts (a) + "https://legislature.vermont.gov/statutes/section/32/151/05822", # Vermont §5822. Tax on income of individuals, estates, and trusts (a) "https://tax.vermont.gov/sites/tax/files/documents/RateSched-2021.pdf#page=1", # Vermont 2021 Income Tax Rate Schedules "https://tax.vermont.gov/sites/tax/files/documents/RateSched-2022.pdf#page=1", # Vermont 2022 Income Tax Return Booklet Forms and Instructions ) diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_unearned_income.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_unearned_income.py index 51d093e7403..19035cf5d2f 100644 --- a/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_unearned_income.py +++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_unearned_income.py @@ -7,6 +7,6 @@ class pr_earned_income_credit_unearned_income(Variable): entity = Person label = "Puerto Rico earned income credit unearned income" definition_period = YEAR - reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit" + reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30211/" adds = "gov.territories.pr.tax.income.credits.earned_income.unearned_income.sources" diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_compensatory_low_income_credit.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_compensatory_low_income_credit.py index 392d10be4b1..e4dcc5a8542 100644 --- a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_compensatory_low_income_credit.py +++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_compensatory_low_income_credit.py @@ -7,7 +7,7 @@ class pr_compensatory_low_income_credit(Variable): entity = Person label = "Additional compensatory low income credit" definition_period = YEAR - reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age" + reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/" defined_for = "pr_low_income_credit_eligible" def formula(person, period, parameters): diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.py index 833e9dbf5f9..b9e80124d5b 100644 --- a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.py +++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit.py @@ -7,7 +7,7 @@ class pr_low_income_credit(Variable): label = "Puerto Rico low income credit" unit = USD definition_period = YEAR - reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age" + reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/" defined_for = "pr_low_income_credit_eligible" def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py index a9ded4705ea..896940dc817 100644 --- a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py +++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible.py @@ -6,7 +6,7 @@ class pr_low_income_credit_eligible(Variable): entity = TaxUnit label = "Eligible unit for the Puerto Rico low income credit" definition_period = YEAR - reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age" + reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/" defined_for = "pr_low_income_credit_eligible_people" def formula(tax_unit, period, parameters): diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_people.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_people.py index 2d0cb2f2355..476de2ddb4a 100644 --- a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_people.py +++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_people.py @@ -6,7 +6,7 @@ class pr_low_income_credit_eligible_people(Variable): entity = TaxUnit label = "Eligible people for the Puerto Rico low income credit" definition_period = YEAR - reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age" + reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/" defined_for = StateCode.PR adds = ["pr_low_income_credit_eligible_person"] diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py index ed3c1185a23..4f099a5ec3b 100644 --- a/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py +++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/low_income/pr_low_income_credit_eligible_person.py @@ -6,7 +6,7 @@ class pr_low_income_credit_eligible_person(Variable): entity = Person label = "Eligible person for the Puerto Rico low income credit" definition_period = YEAR - reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age" + reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1007/subchapter-b/30212/" defined_for = StateCode.PR def formula(person, period, parameters):