Kansas Additional Exemption for Disabled Veterans 2023

changelog_entry.yaml

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

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

@@ -8,8 +8,13 @@ metadata:
   label: Kansas personal exemption
   reference:
   - title: 2021 Form K-40 instructions
-    href: https://www.ksrevenue.gov/pdf/ip21.pdf
+    href: https://www.ksrevenue.gov/pdf/ip21.pdf#page=6
   - title: 2022 Form K-40 instructions
-    href: https://www.ksrevenue.gov/pdf/ip22.pdf
+    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=2
+    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/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.yaml

@@ -0,0 +1,15 @@
+- name: Case 1, in 2023, the disabled veteran exemptions in effect. 
+  period: 2023
+  input:
+    ks_disabled_veteran_exemptions_person: 4_500
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions: 4_500
+
+- name: Case 1, in 2022, the disabled veteran exemptions is not effect. 
+  period: 2022
+  input:
+    ks_disabled_veteran_exemptions_person: 4_500
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions: 0

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

@@ -0,0 +1,15 @@
+- name: Case 1, the filer is a disabled veteran, get exemptions. 
+  period: 2023
+  input:
+    is_permanently_and_totally_disabled: true
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions_person: 2_250
+
+- name: Case 2, the filer is not a disabled veteran, no exemption.  
+  period: 2023
+  input:
+    is_permanently_and_totally_disabled: false
+    state_code: KS
+  output:
+    ks_disabled_veteran_exemptions_person: 0

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

@@ -0,0 +1,33 @@
+- 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:
+    ks_disabled_veteran_exemptions: 2_250
+    ks_count_exemptions: 2
+    state_code: KS
+  output:
+    ks_exemptions: 6_750
+
+- name: Case 4,two exemptions in 2023, and four disabled veteran exemption.
+  period: 2023
+  input:
+    ks_disabled_veteran_exemptions: 4_500
+    ks_count_exemptions: 2
+    state_code: KS
+  output:
+    ks_exemptions: 9_000

policyengine_us/variables/gov/states/ks/tax/income/exemptions/disabled_veteran/ks_disabled_veteran_exemptions.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class ks_disabled_veteran_exemptions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Kansas disabled veteran exemptions"
+    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(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ks.tax.income.exemptions
+        total_disabled_veteran_exemptions = add(
+            tax_unit, period, ["ks_disabled_veteran_exemptions_person"]
+        )
+        return p.in_effect * total_disabled_veteran_exemptions

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

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class ks_disabled_veteran_exemptions_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Kansas disabled veteran exemptions for each person"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.KS
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.ks.tax.income.exemptions
+        disabled = person("is_permanently_and_totally_disabled", period)
+        return p.amount * disabled

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

@@ -7,13 +7,14 @@ 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
+        disabled_veteran_exemption = tax_unit(
+            "ks_disabled_veteran_exemptions", period
+        )
+        base_exemptions = exemptions_count * p.amount
+        return base_exemptions + disabled_veteran_exemption