From 9e57652ed6572fdcfb4dbe9313c5d8e899bc472b Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Fri, 25 Sep 2026 13:29:12 -0400 Subject: [PATCH 1/2] Replace dead casetext.com references with live sources casetext.com shut down and every URL now returns HTTP 410 Gone. Repoint all 199 casetext hrefs (55 distinct sections across 23 jurisdictions) to live sources for the same sections: official legislature/code sites where they offer per-section pages, Justia where the state has no free official code site, and Cornell LII for state regulations without usable official deep links. Every replacement was verified to resolve and to show the named section. Also fix titles that misidentified the linked law (a regulation labelled as a statute, a wrong section or chapter number, a Casetext attribution), subsection pins verified wrong against the official text, and URL strings that Python fused into one because they lacked commas or sat in `documentation` instead of `reference`. Co-Authored-By: Claude Opus 5.5 --- .../replace-casetext-references.fixed.md | 1 + .../states/ar/dependent_credit/amount.yaml | 2 +- .../states/ks/dependent_exemption/amount.yaml | 2 +- .../md/dependent_exemption/schedule/head.yaml | 2 +- .../dependent_exemption/schedule/joint.yaml | 2 +- .../schedule/separate.yaml | 2 +- .../dependent_exemption/schedule/single.yaml | 2 +- .../schedule/surviving_spouse.yaml | 2 +- .../credits/personal/age_threshold.yaml | 2 +- .../income/credits/personal/amount/base.yaml | 2 +- .../personal/amount/disabled_dependent.yaml | 2 +- .../gross_income/sources/individual.yaml | 2 +- .../income/gross_income/sources/joint.yaml | 2 +- .../states/ar/tax/income/rates/main/rate.yaml | 2 +- .../ceiling/qualifying_foster.yaml | 2 +- .../ceiling/qualifying_organization.yaml | 2 +- .../ca/tax/income/amt/exemption/amount.yaml | 2 +- .../amt/exemption/amti/threshold/lower.yaml | 2 +- .../amt/exemption/amti/threshold/upper.yaml | 2 +- .../income/amt/tentative_min_tax_rate.yaml | 4 +-- .../foster_youth/phase_out/amount.yaml | 2 +- .../credits/foster_youth/phase_out/start.yaml | 4 +-- .../ca/tax/income/credits/renter/amount.yaml | 2 +- .../tax/income/credits/renter/income_cap.yaml | 2 +- .../income/credits/young_child/amount.yaml | 2 +- .../income/deductions/standard/amount.yaml | 2 +- .../co/tax/income/additions/additions.yaml | 2 +- .../federal_deductions/agi_threshold.yaml | 2 +- .../federal_deductions/exemption.yaml | 2 +- .../federal_deductions/itemized_only.yaml | 2 +- .../agi_threshold.yaml | 2 +- .../income/credits/cdcc/low_income/rate.yaml | 4 +-- .../age_limit.yaml | 4 +-- .../in_effect.yaml | 2 +- .../income_threshold.yaml | 4 +-- .../charitable_contribution/adjustment.yaml | 4 +-- .../de/tax/income/credits/cdcc/match.yaml | 2 +- .../ga/tax/income/exemptions/dependent.yaml | 2 +- .../income/exemptions/personal/amount.yaml | 4 +-- .../exemptions/personal/availability.yaml | 4 +-- .../id/tax/income/main/head_of_household.yaml | 4 +-- .../gov/states/id/tax/income/main/joint.yaml | 4 +-- .../states/id/tax/income/main/separate.yaml | 4 +-- .../gov/states/id/tax/income/main/single.yaml | 4 +-- .../id/tax/income/main/surviving_spouse.yaml | 4 +-- .../il/tax/income/credits/ctc/age_limit.yaml | 2 +- .../il/tax/income/credits/ctc/rate.yaml | 2 +- .../agi/subtractions/oasdi/agi_limit.yaml | 4 +-- .../exemptions/by_filing_status/amount.yaml | 2 +- .../by_filing_status/dependent.yaml | 2 +- .../hoh_additional_amount.yaml | 2 +- .../by_filing_status/in_effect.yaml | 2 +- .../exemptions/consolidated/amount.yaml | 2 +- .../hundred_year/age_threshold.yaml | 2 +- .../agi/subtractions/hundred_year/amount.yaml | 2 +- .../max_care_expense_year_offset.yaml | 2 +- .../max_two_income_subtraction.yaml | 4 +-- .../credits/cdcc/eligibility/agi_cap.yaml | 2 +- .../cdcc/eligibility/refundable_agi_cap.yaml | 2 +- .../md/tax/income/credits/cdcc/percent.yaml | 2 +- .../credits/cdcc/phase_out/increment.yaml | 2 +- .../credits/cdcc/phase_out/percent.yaml | 2 +- .../income/credits/cdcc/phase_out/start.yaml | 2 +- .../credits/ctc/age_threshold/disabled.yaml | 2 +- .../credits/ctc/age_threshold/main.yaml | 2 +- .../md/tax/income/credits/ctc/agi_cap.yaml | 2 +- .../md/tax/income/credits/ctc/amount.yaml | 4 +-- .../ctc/reduced_by_federal_credit.yaml | 2 +- .../married_or_has_child/match.yaml | 2 +- .../unmarried_childless/match.yaml | 2 +- .../unmarried_childless/max_amount.yaml | 2 +- .../married_or_has_child/match.yaml | 2 +- .../md/tax/income/exemptions/aged/age.yaml | 4 +-- .../md/tax/income/exemptions/aged/amount.yaml | 4 +-- .../md/tax/income/exemptions/blind.yaml | 2 +- .../tax/income/exemptions/personal/head.yaml | 2 +- .../tax/income/exemptions/personal/joint.yaml | 2 +- .../income/exemptions/personal/separate.yaml | 2 +- .../income/exemptions/personal/single.yaml | 2 +- .../exemptions/personal/surviving_spouse.yaml | 2 +- .../snap/min_allotment/age_threshold.yaml | 2 +- .../md/usda/snap/min_allotment/amount.yaml | 2 +- .../md/usda/snap/min_allotment/in_effect.yaml | 2 +- .../phase_out.yaml | 4 +-- .../nc/tax/income/deductions/deductions.yaml | 2 +- .../cap/mortgage_and_property_tax.yaml | 2 +- .../credits/marriage_penalty/maximum.yaml | 2 +- .../qualified_income_threshold.yaml | 2 +- .../marriage_penalty/taxable_income_base.yaml | 2 +- .../taxable_income_threshold.yaml | 2 +- .../tax/income/rates/head_of_household.yaml | 2 +- .../gov/states/nd/tax/income/rates/joint.yaml | 2 +- .../states/nd/tax/income/rates/separate.yaml | 2 +- .../states/nd/tax/income/rates/single.yaml | 2 +- .../nd/tax/income/rates/surviving_spouse.yaml | 2 +- .../taxable_income/additions/sources.yaml | 2 +- .../subtractions/ltcg_fraction.yaml | 2 +- .../subtractions/qdiv_fraction.yaml | 2 +- .../subtractions/stillborn.yaml | 2 -- .../deductions/medical_expenses/rate.yaml | 2 +- .../exemptions/blind_or_disabled/amount.yaml | 2 +- .../income/exemptions/dependents/amount.yaml | 2 +- .../age_threshold.yaml | 2 +- .../dependents_attending_college/amount.yaml | 2 +- .../tax/income/exemptions/regular/amount.yaml | 2 +- .../exemptions/senior/age_threshold.yaml | 2 +- .../tax/income/exemptions/senior/amount.yaml | 2 +- .../armed_forces_retirement_pay/cap.yaml | 2 +- .../other_deductions_and_exemptions.yaml | 4 +-- .../low_income/amount/five_exemptions.yaml | 2 +- .../low_income/amount/four_exemptions.yaml | 2 +- .../low_income/amount/one_exemption.yaml | 2 +- .../low_income/amount/six_exemptions.yaml | 2 +- .../low_income/amount/three_exemptions.yaml | 2 +- .../low_income/amount/two_exemptions.yaml | 2 +- .../income/rebates/low_income/divisor.yaml | 2 +- .../rebates/low_income/exemptions/aged.yaml | 2 +- .../rebates/low_income/exemptions/blind.yaml | 2 +- .../subtractions/pension_exclusion/cap.yaml | 2 +- .../pension_exclusion/min_age.yaml | 2 +- .../pension_exclusion/sources.yaml | 2 +- .../tax/income/agi/subtractions/sources.yaml | 2 +- .../income/credits/adoption/age_limit.yaml | 4 +-- .../income/credits/adoption/amount/max.yaml | 4 +-- .../income/credits/adoption/amount/min.yaml | 4 +-- .../military_retirement/floor.yaml | 2 +- .../military_retirement/rate.yaml | 2 +- .../income/credits/ctc/reduction/start.yaml | 2 +- .../vt/tax/income/credits/ctc/age_limit.yaml | 2 +- .../vt/tax/income/credits/ctc/amount.yaml | 2 +- .../income/credits/ctc/reduction/amount.yaml | 2 +- .../credits/ctc/reduction/increment.yaml | 2 +- .../income/credits/ctc/reduction/start.yaml | 2 +- .../gov/states/vt/tax/income/rates/amt.yaml | 2 +- .../credits/low_income/age_threshold.yaml | 2 +- .../credits/low_income/amount/additional.yaml | 2 +- .../credits/low_income/amount/base.yaml | 2 +- .../credits/low_income/income_limit.yaml | 2 +- .../nj_dependent_exemption_reform.py | 2 +- .../retirement/al_retirement_exemption.py | 8 +++--- ...al_retirement_exemption_eligible_person.py | 8 +++--- .../ar/tax/income/ar_gross_income_indiv.py | 2 +- .../ar/tax/income/ar_gross_income_joint.py | 2 +- .../ca/tax/income/credits/ca_renter_credit.py | 2 +- .../co/tax/income/additions/co_additions.py | 2 +- .../co_federal_deduction_addback.py | 2 +- .../co_federal_deduction_addback_required.py | 2 +- ...ified_business_income_deduction_addback.py | 2 +- ...iness_income_deduction_addback_required.py | 2 +- .../income/credits/cdcc/co_low_income_cdcc.py | 6 ++--- .../cdcc/co_low_income_cdcc_eligible.py | 26 +++++++++---------- .../co/tax/income/credits/ctc/co_ctc.py | 2 +- .../credits/ctc/federal_ctc/co_federal_ctc.py | 2 +- ...co_federal_ctc_child_individual_maximum.py | 2 +- .../ctc/federal_ctc/co_federal_ctc_maximum.py | 2 +- .../ctc/federal_ctc/co_non_refundable_ctc.py | 2 +- .../ctc/federal_ctc/co_refundable_ctc.py | 2 +- .../exemptions/co_property_tax_exemption.py | 2 +- .../co_charitable_contribution_subtraction.py | 4 +-- ...table_contribution_subtraction_eligible.py | 4 +-- .../ga_investment_in_529_plan_deduction.py | 2 +- .../md_dependent_care_subtraction.py | 6 ++--- .../md/tax/income/credits/cdcc/md_cdcc.py | 2 +- .../income/credits/cdcc/md_cdcc_potential.py | 2 +- .../income/credits/cdcc/md_refundable_cdcc.py | 2 +- .../md/tax/income/credits/ctc/md_ctc.py | 2 +- .../tax/income/credits/ctc/md_ctc_eligible.py | 2 +- .../eitc/federal_eitc_without_age_minimum.py | 2 +- .../md/tax/income/credits/eitc/md_eitc.py | 2 +- ..._qualifies_for_unmarried_childless_eitc.py | 2 +- ...arried_or_has_child_non_refundable_eitc.py | 2 +- .../non_refundable/md_non_refundable_eitc.py | 2 +- .../md_non_refundable_eitc_potential.py | 2 +- ...unmarried_childless_non_refundable_eitc.py | 2 +- .../eitc/refundable/md_refundable_eitc.py | 2 +- .../exemptions/md_personal_exemption.py | 2 +- .../itemized/ms_itemized_deductions_indiv.py | 6 ++--- .../itemized/ms_itemized_deductions_unit.py | 6 ++--- .../income/nd_income_tax_before_credits.py | 2 +- .../exemptions/nj_dependents_exemption.py | 2 +- ..._forces_retirement_pay_exemption_person.py | 2 +- .../nm_low_income_comprehensive_tax_rebate.py | 2 +- ...ome_comprehensive_tax_rebate_exemptions.py | 2 +- .../adjusted_gross_income/ny_additions.py | 2 +- .../income/adjusted_gross_income/ny_agi.py | 2 +- .../ny_agi_subtractions.py | 2 +- .../ny_pension_exclusion.py | 2 +- .../tax/income/credits/oh_adoption_credit.py | 4 +-- .../credits/oh_adoption_credit_person.py | 4 +-- .../ok_military_retirement_exclusion.py | 2 +- .../or_retirement_credit_household_income.py | 2 +- .../vt/tax/income/credits/ctc/vt_ctc.py | 2 +- .../gov/states/vt/tax/income/vt_amt.py | 2 +- ...ncome_tax_before_non_refundable_credits.py | 2 +- .../vt/tax/income/vt_normal_income_tax.py | 2 +- ...pr_earned_income_credit_unearned_income.py | 2 +- .../pr_compensatory_low_income_credit.py | 2 +- .../low_income/pr_low_income_credit.py | 2 +- .../pr_low_income_credit_eligible.py | 2 +- .../pr_low_income_credit_eligible_people.py | 2 +- .../pr_low_income_credit_eligible_person.py | 2 +- 201 files changed, 252 insertions(+), 255 deletions(-) create mode 100644 changelog.d/replace-casetext-references.fixed.md 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 ece43fdb2e2..dd89abd0d0c 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 5ed82e345b6..d36c1ce9b1d 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 @@ -21,4 +21,4 @@ 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 fda2ae79246..6968ccab23e 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 @@ -75,4 +75,4 @@ 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 c9631d11ac3..8bbf23cdc3b 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 @@ -75,4 +75,4 @@ 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 b90beb0ff0a..095c6e36027 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: 2014 AR1000F and AR1000NR Instructions (tax bracket reduced to 0.9% for 2014) href: https://www.dfa.arkansas.gov/wp-content/uploads/LongBookwTaxTables_2014.pdf#page=6 - title: 2014 AR1000F and AR1000NR Instructions (2014 Regular Tax Table) 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/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/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 cbd5fceca2e..6fc0f6180e3 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 3373708dadd..e99e5cc4b4e 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 99c4bf78b65..c344187d4a4 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..9ea52daf7db 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://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter50-Income-2026.pdf#page=52 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..52cc2c3af47 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://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter50-Income-2026.pdf#page=52 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..b71b2077700 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 +5,19 @@ 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 (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. 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/ctc/md_ctc.py b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc.py index b8c37508992..62555044d22 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc.py @@ -9,7 +9,7 @@ class md_ctc(Variable): definition_period = YEAR unit = USD reference = [ - "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", + "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-751&enactments=false", "https://law.justia.com/codes/maryland/2022/tax-general/title-10/subtitle-7/section-10-751/", "https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_604_hb0352e.pdf#page=169", # Maryland House Bill 352 - Budget Reconciliation and Financing Act of 2025 ] diff --git a/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py index 268bfdd88fb..103742c3587 100644 --- a/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py +++ b/policyengine_us/variables/gov/states/md/tax/income/credits/ctc/md_ctc_eligible.py @@ -7,7 +7,7 @@ class md_ctc_eligible(Variable): label = "Eligible for the Maryland Child Tax Credit" definition_period = YEAR reference = [ - "https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child", + "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-751&enactments=false", "https://law.justia.com/codes/maryland/2022/tax-general/title-10/subtitle-7/section-10-751/", "https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_604_hb0352e.pdf#page=169", # Maryland House Bill 352 - Budget Reconciliation and Financing Act of 2025 ] 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 f5d4c4ffc64..833d829e7c2 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." 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..3e6fa25dbd0 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 @@ -10,7 +10,7 @@ class ny_additions(Variable): definition_period = YEAR 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..3ff10131125 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 @@ -10,7 +10,7 @@ class ny_agi_subtractions(Variable): definition_period = YEAR 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..a1daf5c5001 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://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter50-Income-2026.pdf#page=52", ) 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..9f2b3227b48 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 +7,7 @@ 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" 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): From 69f079dd706ccfd4b25ed21ae8d14ad9bce09777 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 26 Sep 2026 07:43:15 -0400 Subject: [PATCH 2/2] Address review nits on casetext reference replacement - Oklahoma 710:50-15-49: cite Cornell LII's per-section page (the repo's convention for OAC) instead of the year-stamped Tax Commission PDF, whose page anchor would drift. - New York 112.2/112.3: the repaired links sat in bare dict() statements that were never assigned, so assign them to `reference`. - Oregon: name ORS 316.157 next to the chapter-page reference. - Colorado low-income CDCC note: provider and dependent identification rules are in 39-22-119.5(5)(a)-(c), not (3)(a)(V)-(VI). - Georgia: O.C.G.A. 48-7 is Chapter 7, so fix the "CH17 Income Taxes" label in every title that carries it. Co-Authored-By: Claude Opus 5.5 --- .../exclusions/military_retirement/additional/amount.yaml | 2 +- .../additional/earned_income_threshold.yaml | 2 +- .../agi/exclusions/military_retirement/age_limit.yaml | 2 +- .../income/agi/exclusions/military_retirement/base.yaml | 2 +- .../agi/exclusions/retirement/age_threshold/older.yaml | 2 +- .../agi/exclusions/retirement/age_threshold/younger.yaml | 2 +- .../agi/exclusions/retirement/cap/earned_income.yaml | 2 +- .../ga/tax/income/agi/exclusions/retirement/cap/older.yaml | 2 +- .../tax/income/agi/exclusions/retirement/cap/younger.yaml | 2 +- .../ga/tax/income/agi/exclusions/retirement/sources.yaml | 2 +- .../states/ga/tax/income/credits/low_income/amount.yaml | 2 +- .../credits/low_income/supplement_age_eligibility.yaml | 2 +- .../gov/states/ga/tax/income/credits/non_refundable.yaml | 2 +- .../tax/income/deductions/standard/aged/age_threshold.yaml | 2 +- .../tax/income/deductions/standard/aged/amount/head.yaml | 2 +- .../tax/income/deductions/standard/aged/amount/spouse.yaml | 2 +- .../states/ga/tax/income/deductions/standard/amount.yaml | 2 +- .../ga/tax/income/deductions/standard/blind/head.yaml | 2 +- .../ga/tax/income/deductions/standard/blind/spouse.yaml | 2 +- .../gov/states/ga/tax/income/main/head_of_household.yaml | 2 +- .../parameters/gov/states/ga/tax/income/main/joint.yaml | 2 +- .../parameters/gov/states/ga/tax/income/main/separate.yaml | 2 +- .../parameters/gov/states/ga/tax/income/main/single.yaml | 2 +- .../gov/states/ga/tax/income/main/surviving_spouse.yaml | 2 +- .../income/agi/subtractions/military_retirement/floor.yaml | 2 +- .../income/agi/subtractions/military_retirement/rate.yaml | 2 +- .../tax/income/credits/cdcc/co_low_income_cdcc_eligible.py | 7 ++++--- .../ny/tax/income/adjusted_gross_income/ny_additions.py | 2 +- .../income/adjusted_gross_income/ny_agi_subtractions.py | 2 +- .../subtractions/ok_military_retirement_exclusion.py | 2 +- .../or_retirement_credit_household_income.py | 4 +++- 31 files changed, 36 insertions(+), 33 deletions(-) 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/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/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 9ea52daf7db..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://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter50-Income-2026.pdf#page=52 + 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 52cc2c3af47..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://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter50-Income-2026.pdf#page=52 + href: https://www.law.cornell.edu/regulations/oklahoma/OAC-710-50-15-49 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 b71b2077700..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 @@ -10,9 +10,10 @@ class co_low_income_cdcc_eligible(Variable): # 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 + # 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 = ( 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 3e6fa25dbd0..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 @@ -8,7 +8,7 @@ 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://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.2", ) 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 3ff10131125..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 @@ -8,7 +8,7 @@ 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://www.law.cornell.edu/regulations/new-york/20-NYCRR-112.3", ) 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 a1daf5c5001..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://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter50-Income-2026.pdf#page=52", + "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 9f2b3227b48..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://www.oregonlegislature.gov/bills_laws/ors/ors316.html" + 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"]