Kansas Additional Exemption for Disabled Veterans 2023 (#5052)

* Kansas Additional Exemption for Disabled Veterans 2023
Fixes #4969

* add test cases, adjust formula

* make format

* adjust formula. create is_veteran variable.

* reorganize parameters

* minor change

* format

* minor change

* add formula for is_veteran.py

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Kansas disabled veteran exemptions. 

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/base.yaml

@@ -0,0 +1,19 @@
+description: Kansas provides the following exemption amount for each person in a filing unit.
+values:
+  2021-01-01: 2_250
+
+metadata:
+  period: year
+  unit: currency-USD
+  label: Kansas personal exemption
+  reference:
+  - title: 2021 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip21.pdf#page=6
+  - title: 2022 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip22.pdf#page=6
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=6
+  - title: 2023 Form K-40 
+    href: https://www.ksrevenue.gov/pdf/k-4023.pdf#page=1
+  - title: KS Stat § 79-32,121 (2023) (a)
+    href: https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/disabled_veteran/base.yaml

@@ -0,0 +1,15 @@
+description: Kansas provides the following exemption amount for disabled veterans.
+values:
+  2023-01-01: 2_250
+
+metadata:
+  period: year
+  unit: currency-USD
+  label: Kansas disabled veteran exemption amount
+  reference:
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=6
+  - title: 2023 Form K-40 
+    href: https://www.ksrevenue.gov/pdf/k-4023.pdf#page=2
+  - title: KS Stat § 79-32,121 (2023) (b)
+    href: https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/disabled_veteran/in_effect.yaml

@@ -0,0 +1,14 @@
+description: Kansas provides additional exemptions for disabled veterans if this is true.  
+metadata:
+  unit: bool
+  period: year
+  label: Kansas additional exemptions for disabled veterans in effect
+  reference: 
+    - title: KS Stat § 79-32,121 (2023) (b)
+      href: https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/
+    - title: 2023 Form K-40 
+      href: https://www.ksrevenue.gov/pdf/k-4023.pdf#page=1
+
+values:
+  2021-01-01: false
+  2023-01-01: true

policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_disabled_veteran_exemptions_eligible_person.yaml.yaml

@@ -0,0 +1,35 @@
+- name: Case 1, the filer is a disabled veteran, get exemptions. 
+  period: 2023
+  input:
+    is_permanently_and_totally_disabled: true
+    is_veteran: true
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions_eligible_person: true
+
+- name: Case 2, the filer is a veteran, but not disabled, no exemption.  
+  period: 2023
+  input:
+    is_permanently_and_totally_disabled: false
+    is_veteran: true
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions_eligible_person: false
+
+- name: Case 3, the filer is a disabled, but not veteran, no exemption.  
+  period: 2023
+  input:
+    is_permanently_and_totally_disabled: false
+    is_veteran: true
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions_eligible_person: false
+
+- name: Case 4, in 2022, the filer is a disabled veteran. 
+  period: 2022
+  input:
+    is_permanently_and_totally_disabled: true
+    is_veteran: true
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions_eligible_person: false

policyengine_us/tests/policy/baseline/gov/states/ks/tax/income/exemptions/ks_exemptions.yaml

@@ -0,0 +1,53 @@
+- name: Four exemptions in 2021
+  period: 2021
+  input:
+    ks_count_exemptions: 4
+    state_code: KS
+  output:
+    ks_exemptions: 2_250 * 4
+
+- name: Two exemptions in 2022
+  period: 2022
+  input:
+    ks_count_exemptions: 2
+    state_code: KS
+  output:
+    ks_exemptions: 2_250 * 2
+
+- name: Case 3,two exemptions in 2023, and one disabled veteran exemption.
+  period: 2023
+  input:
+    people:
+      person1:
+        ks_disabled_veteran_exemptions_eligible_person: true
+      person2:
+        ks_disabled_veteran_exemptions_eligible_person: false
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ks_count_exemptions: 2
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KS
+  output:
+    ks_exemptions: 6_750
+
+- name: Case 4,two exemptions in 2023, and two disabled veteran exemption.
+  period: 2023
+  input:
+    people:
+      person1:
+        ks_disabled_veteran_exemptions_eligible_person: true
+      person2:
+        ks_disabled_veteran_exemptions_eligible_person: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ks_count_exemptions: 2
+    households:
+      household:
+        members: [person1, person2]
+        state_code: KS
+  output:
+    ks_exemptions: 9_000

policyengine_us/tests/policy/baseline/household/demographic/person/is_veteran.yaml

@@ -0,0 +1,13 @@
+- name: Case 1, veterans_benefits > 0, is a veteran. 
+  period: 2020
+  input: 
+    veterans_benefits: 100
+  output:
+    is_veteran: true
+
+- name: Case 2, veterans_benefits = 0, is not a veteran. 
+  period: 2020
+  input: 
+    veterans_benefits: 0
+  output:
+    is_veteran: false

policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_disabled_veteran_exemptions_person.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class ks_disabled_veteran_exemptions_eligible_person(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible person for the Kansas disabled veteran exemption"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/"
+    defined_for = StateCode.KS
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.ks.tax.income.exemptions.disabled_veteran
+        disabled = person("is_permanently_and_totally_disabled", period)
+        is_veteran = person("is_veteran", period)
+
+        return p.in_effect * disabled * is_veteran

policyengine_us/variables/gov/states/ks/tax/income/exemptions/ks_exemptions.py

@@ -7,13 +7,20 @@ class ks_exemptions(Variable):
     label = "Kansas exemptions amount"
     unit = USD
     definition_period = YEAR
-    reference = (
-        "https://www.ksrevenue.gov/pdf/ip21.pdf"
-        "https://www.ksrevenue.gov/pdf/ip22.pdf"
-    )
+    reference = "https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/"
     defined_for = StateCode.KS
 
     def formula(tax_unit, period, parameters):
-        exemptions_count = tax_unit("ks_count_exemptions", period)
         p = parameters(period).gov.states.ks.tax.income.exemptions
-        return exemptions_count * p.amount
+        exemptions_count = tax_unit("ks_count_exemptions", period)
+        base_exemptions = exemptions_count * p.base
+        veteran_exemptions_count = add(
+            tax_unit,
+            period,
+            ["ks_disabled_veteran_exemptions_eligible_person"],
+        )
+        additional_exemptions = (
+            veteran_exemptions_count * p.disabled_veteran.base
+        )
+
+        return base_exemptions + additional_exemptions

policyengine_us/variables/household/demographic/person/is_veteran.py

@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class is_veteran(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is veteran"
+    documentation = "A person who served in the active military, naval, air, or space service, and who was discharged or released therefrom under conditions other than dishonorable."
+    reference = "https://www.law.cornell.edu/uscode/text/38/101"  # (2)
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        return person("veterans_benefits", period) > 0