From fb07a465b9463fbf63faa7ec2ef2de8bf7dd0a21 Mon Sep 17 00:00:00 2001 From: leehengpan Date: Wed, 25 Sep 2024 17:21:59 -0400 Subject: [PATCH 1/2] Apply five-year-forward check --- .../budget_2025/capital_gains_tax_increase.py | 12 ++++++++-- .../medicare_and_investment_tax_increase.py | 12 ++++++++-- ...se_taxable_earnings_for_social_security.py | 12 ++++++++-- .../boost/boost_middle_class_tax_credit.py | 12 ++++++++-- .../congress/tlaib/end_child_poverty_act.py | 12 ++++++++-- policyengine_us/reforms/dc_kccatc.py | 24 +++++++++++++++---- .../eitc/halve_joint_eitc_phase_out_rate.py | 12 ++++++++-- .../federal/abolish_federal_income_tax.py | 11 +++++++-- .../reforms/federal/abolish_payroll_tax.py | 11 +++++++-- .../federal/reported_state_income_tax.py | 9 ++++++- .../harris/lift/middle_class_tax_credit.py | 11 +++++++-- .../rent_relief_act/rent_relief_tax_credit.py | 11 +++++++-- ...ling_status_and_eligibility_by_children.py | 11 +++++++-- policyengine_us/reforms/states/dc/dc_ctc.py | 11 ++++++--- .../reforms/states/mn/walz/mn_walz_hf1938.py | 11 ++++++++- .../ny/wftc/ny_working_families_tax_credit.py | 12 ++++++++-- .../rebate/or_rebate_state_tax_exempt.py | 12 ++++++++-- 17 files changed, 171 insertions(+), 35 deletions(-) diff --git a/policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py b/policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py index 8ec22746075..21f22148807 100644 --- a/policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py +++ b/policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_capital_gains_tax_increase() -> Reform: class capital_gains_tax(Variable): @@ -145,8 +145,16 @@ def create_capital_gains_tax_increase_reform( return create_capital_gains_tax_increase() p = parameters(period).gov.contrib.biden.budget_2025.capital_gains + current_period = period_(period) + reform_active = False + + for i in range(5): + if p(current_period).active: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.active: + if reform_active: return create_capital_gains_tax_increase() else: return None diff --git a/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py b/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py index ba3c848c77e..9d8353a417f 100644 --- a/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py +++ b/policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_medicare_and_investment_tax_increase() -> Reform: class additional_medicare_tax(Variable): @@ -75,8 +75,16 @@ def create_medicare_and_investment_tax_increase_reform( return create_medicare_and_investment_tax_increase() p = parameters(period).gov.contrib.biden.budget_2025 + current_period = period_(period) + reform_active = False + + for i in range(5): + if p(current_period).medicare.rate > 0 or p(current_period).net_investment_income.rate > 0: + reform_active = True + break + current_period = current_period.offset(1, "year") - if (p.medicare.rate > 0) | (p.net_investment_income.rate > 0): + if reform_active: return create_medicare_and_investment_tax_increase() else: return None diff --git a/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py b/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py index 1199cf18dbe..09319207f11 100644 --- a/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py +++ b/policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_increase_taxable_earnings_for_social_security() -> Reform: class taxable_earnings_for_social_security(Variable): @@ -33,8 +33,16 @@ def create_increase_taxable_earnings_for_social_security_reform( return create_increase_taxable_earnings_for_social_security() p = parameters(period).gov.contrib.cbo.payroll + current_period = period_(period) + reform_active = False + + for i in range(5): + if p(current_period).secondary_earnings_threshold < np.inf: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.secondary_earnings_threshold < np.inf: + if reform_active: return create_increase_taxable_earnings_for_social_security() else: return None diff --git a/policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py b/policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py index 57a2d87df04..1ba38c37573 100644 --- a/policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py +++ b/policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_boost_middle_class_tax_credit() -> Reform: class boost_middle_class_tax_credit(Variable): @@ -147,8 +147,16 @@ def create_boost_middle_class_tax_credit_reform( return create_boost_middle_class_tax_credit() p = parameters(period).gov.contrib.harris.lift.middle_class_tax_credit + current_period = period_(period) + reform_active = False + + for i in range(5): + if p(current_period).in_effect: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.in_effect: + if reform_active: return create_boost_middle_class_tax_credit() else: return None diff --git a/policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py b/policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py index e85f226b509..a71d3646eee 100644 --- a/policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py +++ b/policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_end_child_poverty_act() -> Reform: class ecpa_adult_dependent_credit(Variable): @@ -180,8 +180,16 @@ def create_end_child_poverty_act_reform( return create_end_child_poverty_act() p = parameters(period).gov.contrib.congress.tlaib.end_child_poverty_act + current_period = period_(period) + reform_active = False + + for i in range(5): + if p(current_period).in_effect: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.in_effect: + if reform_active: return create_end_child_poverty_act() else: return None diff --git a/policyengine_us/reforms/dc_kccatc.py b/policyengine_us/reforms/dc_kccatc.py index 0bf5ee9d66e..41f8ce8af0d 100644 --- a/policyengine_us/reforms/dc_kccatc.py +++ b/policyengine_us/reforms/dc_kccatc.py @@ -1,7 +1,7 @@ from policyengine_us.model_api import * +from policyengine_core.periods import period as period_ - -def create_dc_kccatc_reform(parameters, period, bypass=False): +def create_dc_kccatc(): class dc_kccatc(Variable): value_type = float entity = TaxUnit @@ -87,8 +87,24 @@ class reform(Reform): def apply(self): self.update_variable(dc_kccatc) - if bypass or parameters(period).gov.contrib.dc_kccatc.active: - return reform + return reform + + +def create_dc_kccatc_reform(parameters, period, bypass=False): + if bypass: + return create_dc_kccatc() + + p = parameters(period).gov.contrib.dc_kccatc + current_period = period_(period) + + for i in range(5): + if p(current_period).active: + reform_active = True + break + current_period = current_period.offset(1, "year") + + if reform_active: + return create_dc_kccatc() else: return None diff --git a/policyengine_us/reforms/eitc/halve_joint_eitc_phase_out_rate.py b/policyengine_us/reforms/eitc/halve_joint_eitc_phase_out_rate.py index ac94bae72dc..4c2520dff09 100644 --- a/policyengine_us/reforms/eitc/halve_joint_eitc_phase_out_rate.py +++ b/policyengine_us/reforms/eitc/halve_joint_eitc_phase_out_rate.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_halve_joint_eitc_phase_out_rate() -> Reform: class eitc_phase_out_rate(Variable): @@ -32,8 +32,16 @@ def create_halve_joint_eitc_phase_out_rate_reform( return create_halve_joint_eitc_phase_out_rate() p = parameters(period).gov.contrib.joint_eitc + current_period = period_(period) + reform_active = False + + for i in range(5): + if p(current_period).in_effect: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.in_effect: + if reform_active: return create_halve_joint_eitc_phase_out_rate() else: return None diff --git a/policyengine_us/reforms/federal/abolish_federal_income_tax.py b/policyengine_us/reforms/federal/abolish_federal_income_tax.py index 71517463770..3a132134455 100644 --- a/policyengine_us/reforms/federal/abolish_federal_income_tax.py +++ b/policyengine_us/reforms/federal/abolish_federal_income_tax.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_abolish_federal_income_tax() -> Reform: class household_tax_before_refundable_credits(Variable): @@ -54,8 +54,15 @@ def create_abolish_federal_income_tax_reform( return create_abolish_federal_income_tax() p = parameters(period).gov.contrib.ubi_center.flat_tax + current_period = period_(period) + + for i in range(5): + if p(current_period).abolish_federal_income_tax: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.abolish_federal_income_tax: + if reform_active: return create_abolish_federal_income_tax() else: return None diff --git a/policyengine_us/reforms/federal/abolish_payroll_tax.py b/policyengine_us/reforms/federal/abolish_payroll_tax.py index d6192b47671..bbabef6360e 100644 --- a/policyengine_us/reforms/federal/abolish_payroll_tax.py +++ b/policyengine_us/reforms/federal/abolish_payroll_tax.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_abolish_payroll_tax() -> Reform: class household_tax_before_refundable_credits(Variable): @@ -34,8 +34,15 @@ def create_abolish_payroll_tax_reform( return create_abolish_payroll_tax() p = parameters(period).gov.contrib.ubi_center.flat_tax + current_period = period_(period) + + for i in range(5): + if p(current_period).abolish_payroll_tax: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.abolish_payroll_tax: + if reform_active: return create_abolish_payroll_tax() else: return None diff --git a/policyengine_us/reforms/federal/reported_state_income_tax.py b/policyengine_us/reforms/federal/reported_state_income_tax.py index 5f6b90294fc..fa328f22210 100644 --- a/policyengine_us/reforms/federal/reported_state_income_tax.py +++ b/policyengine_us/reforms/federal/reported_state_income_tax.py @@ -61,8 +61,15 @@ def create_reported_state_income_tax_reform( return create_reported_state_income_tax() p = parameters(period).simulation + current_period = period_(period) - if p.reported_state_income_tax: + for i in range(5): + if p(current_period).reported_state_income_tax: + reform_active = True + break + current_period = current_period.offset(1, "year") + + if reform_active: return create_reported_state_income_tax() else: return None diff --git a/policyengine_us/reforms/harris/lift/middle_class_tax_credit.py b/policyengine_us/reforms/harris/lift/middle_class_tax_credit.py index a438321d9ef..2d80425ef04 100644 --- a/policyengine_us/reforms/harris/lift/middle_class_tax_credit.py +++ b/policyengine_us/reforms/harris/lift/middle_class_tax_credit.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_middle_class_tax_credit() -> Reform: class middle_class_tax_credit(Variable): @@ -61,8 +61,15 @@ def create_middle_class_tax_credit_reform( return create_middle_class_tax_credit() p = parameters(period).gov.contrib.harris.lift.middle_class_tax_credit + current_period = period_(period) + + for i in range(5): + if p(current_period).in_effect: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.in_effect: + if reform_active: return create_middle_class_tax_credit() else: return None diff --git a/policyengine_us/reforms/harris/rent_relief_act/rent_relief_tax_credit.py b/policyengine_us/reforms/harris/rent_relief_act/rent_relief_tax_credit.py index a3db48068a7..33315943092 100644 --- a/policyengine_us/reforms/harris/rent_relief_act/rent_relief_tax_credit.py +++ b/policyengine_us/reforms/harris/rent_relief_act/rent_relief_tax_credit.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_rent_relief_tax_credit() -> Reform: class rent_relief_tax_credit(Variable): @@ -83,8 +83,15 @@ def create_rent_relief_tax_credit_reform( p = parameters( period ).gov.contrib.harris.rent_relief_act.rent_relief_credit + current_period = period_(period) + + for i in range(5): + if p(current_period).in_effect: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.in_effect: + if reform_active: return create_rent_relief_tax_credit() else: return None diff --git a/policyengine_us/reforms/local/nyc/stc/adjust_income_limit_by_filing_status_and_eligibility_by_children.py b/policyengine_us/reforms/local/nyc/stc/adjust_income_limit_by_filing_status_and_eligibility_by_children.py index 46cd0d13ae4..f735452fa69 100644 --- a/policyengine_us/reforms/local/nyc/stc/adjust_income_limit_by_filing_status_and_eligibility_by_children.py +++ b/policyengine_us/reforms/local/nyc/stc/adjust_income_limit_by_filing_status_and_eligibility_by_children.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_adjust_income_limit_and_min_children_by_filing_status() -> Reform: class nyc_school_tax_credit_eligible(Variable): @@ -55,8 +55,15 @@ def create_adjust_income_limit_by_filing_status_and_eligibility_by_children_refo return create_adjust_income_limit_and_min_children_by_filing_status() p = parameters(period).gov.contrib.local.nyc.stc + current_period = period_(period) + + for i in range(5): + if p(current_period).adjust_income_limit_by_filing_status_and_eligibility_by_children: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.adjust_income_limit_by_filing_status_and_eligibility_by_children: + if reform_active: return create_adjust_income_limit_and_min_children_by_filing_status() else: return None diff --git a/policyengine_us/reforms/states/dc/dc_ctc.py b/policyengine_us/reforms/states/dc/dc_ctc.py index d49d37a2363..0ffe128057a 100644 --- a/policyengine_us/reforms/states/dc/dc_ctc.py +++ b/policyengine_us/reforms/states/dc/dc_ctc.py @@ -61,14 +61,19 @@ def create_dc_ctc_reform(parameters, period, bypass: bool = False): return create_dc_ctc() p = parameters.gov.contrib.states.dc.ctc - current_period = period_(period) + reform_active = False for i in range(5): if p(current_period).in_effect: - return create_dc_ctc() + reform_active = True + break current_period = current_period.offset(1, "year") - return None + + if reform_active: + return create_dc_ctc() + else: + return None dc_ctc = create_dc_ctc_reform(None, None, bypass=True) diff --git a/policyengine_us/reforms/states/mn/walz/mn_walz_hf1938.py b/policyengine_us/reforms/states/mn/walz/mn_walz_hf1938.py index 16f729546dd..c9fbaba0379 100644 --- a/policyengine_us/reforms/states/mn/walz/mn_walz_hf1938.py +++ b/policyengine_us/reforms/states/mn/walz/mn_walz_hf1938.py @@ -1,4 +1,5 @@ from policyengine_us.model_api import * +from policyengine_core.periods import period as period_ # Repealing Minnesota Bill HF1938 to pre 2023 rules @@ -212,8 +213,16 @@ def create_mn_walz_hf1938_repeal_reform( return create_mn_walz_hf1938_repeal() p = parameters(period).gov.contrib.states.mn.walz.hf1938 + reform_active = False + current_period = period_(period) - if p.repeal: + for i in range(5): + if p(current_period).repeal: + reform_active = True + break + current_period = current_period.offset(1, "year") + + if reform_active: return create_mn_walz_hf1938_repeal() else: return None diff --git a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py index aa879a39906..d8dd643d412 100644 --- a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py +++ b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_ny_working_families_tax_credit() -> Reform: class ny_working_families_tax_credit(Variable): @@ -530,8 +530,16 @@ def create_ny_working_families_tax_credit_reform( return create_ny_working_families_tax_credit() p = parameters(period).gov.contrib.states.ny.wftc + reform_active = False + current_period = period_(period) + + for i in range(5): + if p(current_period).in_effect: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.in_effect: + if reform_active: return create_ny_working_families_tax_credit() else: return None diff --git a/policyengine_us/reforms/states/oregon/rebate/or_rebate_state_tax_exempt.py b/policyengine_us/reforms/states/oregon/rebate/or_rebate_state_tax_exempt.py index 6752deaafb3..d30bd5a14bb 100644 --- a/policyengine_us/reforms/states/oregon/rebate/or_rebate_state_tax_exempt.py +++ b/policyengine_us/reforms/states/oregon/rebate/or_rebate_state_tax_exempt.py @@ -1,5 +1,5 @@ from policyengine_us.model_api import * - +from policyengine_core.periods import period as period_ def create_or_rebate_state_tax_exempt() -> Reform: class or_rebate_subtraction(Variable): @@ -49,8 +49,16 @@ def create_or_rebate_state_tax_exempt_reform( return create_or_rebate_state_tax_exempt() p = parameters(period).gov.contrib.states["or"].rebate + reform_active = False + current_period = period_(period) + + for i in range(5): + if p(current_period).state_tax_exempt: + reform_active = True + break + current_period = current_period.offset(1, "year") - if p.state_tax_exempt: + if reform_active: return create_or_rebate_state_tax_exempt() else: return None From 82899a38550ddfa9d2b508ccac00b6c74a2b7947 Mon Sep 17 00:00:00 2001 From: leehengpan Date: Tue, 15 Oct 2024 14:36:55 -0400 Subject: [PATCH 2/2] Removing state code from titles --- .../income/credits/property_tax/age_threshold.yaml | 4 ++-- .../property_tax/aged_survivor_min_age.yaml | 2 +- .../property_tax/income_offset/joint_owner.yaml | 6 +++--- .../property_tax/income_offset/joint_renter.yaml | 6 +++--- .../property_tax/income_offset/non_joint.yaml | 6 +++--- .../credits/property_tax/phase_out/rate.yaml | 2 +- .../credits/property_tax/phase_out/step.yaml | 2 +- .../credits/property_tax/phase_out/threshold.yaml | 2 +- .../credits/property_tax/property_tax_limit.yaml | 6 +++--- .../property_tax/property_tax_rent_ratio.yaml | 4 ++-- .../property_tax/rent_property_tax_limit.yaml | 6 +++--- .../states/mo/tax/income/credits/wftc/match.yaml | 2 +- .../income/deductions/business_income/rate.yaml | 6 +++--- .../federal_income_tax/ignored_credits.yaml | 2 +- .../income/deductions/federal_income_tax/rate.yaml | 2 +- .../states/mo/tax/income/deductions/itemized.yaml | 6 +++--- .../deductions/mo_max_social_security_benefit.yaml | 10 +++++----- .../mo_private_pension_deduction_allowance.yaml | 4 ++-- .../mo_public_pension_deduction_allowance.yaml | 4 ++-- .../mo_ss_or_ssd_deduction_allowance.yaml | 4 ++-- .../mo_ss_or_ssdi_exemption_threshold.yaml | 4 ++-- .../mo/tax/income/minimum_taxable_income.yaml | 14 +++++++------- .../parameters/gov/states/mo/tax/income/rates.yaml | 8 ++++---- 23 files changed, 56 insertions(+), 56 deletions(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml index b4b9d05e865..4c1ed6766ff 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit age threshold reference: - - title: 2023 Form MO-PTS - Property Tax Credit Schedule + - title: 2023 Form Missouri- Property Tax Credit Schedule href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=1 - - title: MO Rev 135.010 + - title: Missouri Rev & 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435&hl=property+tax+credit%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml index 3a13e8e3762..5315a079dff 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit aged survivor minimum age reference: - - title: MO Rev 135.010 + - title: Missouri Rev & 135.010 - https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 # Quote from above legislative reference: # the claimant has reached the age of sixty on or before the diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml index d995890b268..717a40cc8df 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for married joint unit that owns house (and paid no rent) reference: - - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: Missouri 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: Missouri 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Missouri Rev Stat § 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml index 123db210aff..329daa9b8f7 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for married joint unit that paid some rent reference: - - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: Missouri 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: Missouri 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Missouri Rev Stat & 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml index db8073359b7..8e8ef337363 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for all tax units that did not file as married joint reference: - - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: Missouri 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: Missouri 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Missouri Rev Stat & 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml index c6a1c4a6cab..234ac20a646 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout rate reference: - - title: MO Rev Stat § 135.030 + - title: Missouri Rev Stat 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml index 80fed38ccc1..82f39108801 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout step size reference: - - title: MO Rev Stat § 135.030 + - title: Missouri Rev Stat 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml index 7fdca0bbc45..61d3c5a7f86 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml @@ -11,5 +11,5 @@ metadata: href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=46 - title: 2021 MO-1040 Book - Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=46 - - title: MO Rev Stat § 135.030 + - title: Missouri Rev Stat & 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml index 41bf9a25169..b2391495e4b 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri property tax credit limit for property owners reference: - - title: 2023 MO-PTS Property Tax Credit Schedule, Line 11 + - title: 2023 Missouri Property Tax Credit Schedule, Line 11 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: 2021 MO-PTS Property Tax Credit Schedule, Line 11 + - title: 2021 Missouri Property Tax Credit Schedule, Line 11 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev 135.025 + - title: Missouri Rev & 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml index e229de1e77c..7a3dbc97405 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit property-tax-to-total-rent ratio reference: - - title: 2023 Form MO-CRP, Line 9 + - title: 2023 Form Missouri-CRP, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2023.pdf#page=24 - - title: 2021 Form MO-CRP, Line 9 + - title: 2021 Form Missouri-CRP, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=24 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml index 9e58b7e50c9..034adf8d18b 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri property tax credit limit for property renters reference: - - title: 2023 MO-PTS Property Tax Credit Schedule, Line 12 + - title: 2023 Missouri Property Tax Credit Schedule, Line 12 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: 2021 MO-PTS Property Tax Credit Schedule, Line 12 + - title: 2021 Missouri Property Tax Credit Schedule, Line 12 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev 135.025 + - title: Missouri Rev & 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml index f4d8b60a764..14ceb3c3088 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml @@ -6,5 +6,5 @@ metadata: label: Missouri EITC match period: year reference: - - title: 143.177. Missouri working family tax credit act + - title: 143.177 Missouri working family tax credit act href: https://revisor.mo.gov/main/OneSection.aspx?section=143.177&bid=49978&hl= diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml index 3aa1f2cd51f..0dce2b97e98 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml @@ -7,9 +7,9 @@ metadata: period: year label: Missouri business income deduction rate reference: - - title: 2023 Form MO-1040, Line 17 + - title: 2023 Form Missouri-1040, Line 17 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=16 - - title: 2022 Form MO-1040, Line 17 + - title: 2022 Form Missouri-1040, Line 17 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=16 - - title: 2023 MO Revisor 143.022 + - title: 2023 Missouri Revisor 143.022 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.022 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml index 1dbbb95d48d..e7df1d1bfb9 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml @@ -10,5 +10,5 @@ metadata: reference: - title: Revisor of Missouri Title X TAXATION AND REVENUE section 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 - - title: 2021 Form MO-1040 instructions, Line 9 + - title: 2021 Form Missouri-1040 instructions, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=7 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml index fc180c94c38..e5716144d67 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml @@ -22,7 +22,7 @@ brackets: 2021-01-01: 125_000 metadata: reference: - - title: 2021 Form MO-1040, Line 12 + - title: 2021 Form Missouri-1040, Line 12 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf - title: Revisor of Missouri, Title X TAXATION AND REVENUE, Chapter 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml index 864b7ad3564..396511e407b 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml @@ -14,9 +14,9 @@ metadata: reference: - title: 2021 Itemized Deductions Schedule A (Form 1040) href: https://www.irs.gov/pub/irs-pdf/f1040sa.pdf - - title: Missouri Title X TAXATION AND REVENUE, Chapter 143.141. Itemized deductions, when authorized, how computed. + - title: Missouri Title X TAXATION AND REVENUE, Chapter 143.141. Itemized deductions, when authorized, how computed. href: https://revisor.mo.gov/main/OneSection.aspx?section=143.141&bid=7212 - - title: 2021 Form MO-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions + - title: 2021 Form Missouri-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=2 - - title: 2021 Form MO-1040 instructions + - title: 2021 Form Missouri-1040 instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=16 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml index f9942fd15e6..ab74557c84c 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml @@ -10,13 +10,13 @@ metadata: period: year label: Missouri max social security benefit reference: - - title: 2020 Individual Income Tax Adjustments Form MO-A + - title: 2020 Individual Income Tax Adjustments Form Missouri-A href: https://dor.mo.gov/forms/MO-A_2020.pdf#page=3 - - title: 2021 Individual Income Tax Adjustments Form MO-A + - title: 2021 Individual Income Tax Adjustments Form Missouri-A href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - - title: Form MO-A 2022 + - title: Form Missouri-A 2022 href: https://dor.mo.gov/forms/MO-A_2022.pdf#page=3 - - title: Form MO-A 2023 + - title: Form Missouri-A 2023 href: https://dor.mo.gov/forms/MO-A_2023.pdf#page=3 - - title: MO Revisor 143.124 + - title: Missouri Revisor 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml index c8806f204a4..f4c6f2a4aea 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missouri private pension deduction allowance reference: - - title: 2021 Individual Income Tax Long Form MO-1040 Instructions + - title: 2021 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Individual Income Tax Long Form MO-1040 + - title: 2021 Individual Income Tax Long Form Missouri-1040 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml index de5986aff36..a73236a7a7d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missouri Public Pension Deduction Allowance reference: - - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Form MO-1040 Individual Income Tax Long Form + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml index f172b0ac6ee..87936edb346 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missour social security or social security disability deduction allowance reference: - - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Form MO-1040 Individual Income Tax Long Form + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml index 576248eda58..99e16a51d8f 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missour social security or social security disability income exemption threshold reference: - - title: 2021 Form MO-1040 Individual Income Tax Long Form + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=17 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml index 2c967ca9a3f..d1a9a646e13 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml @@ -11,19 +11,19 @@ metadata: reference: - title: Missouri Legal Code | 143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when. href: https://rezvisor.mo.gov/main/OneSection.aspx?section=143.021 - - title: 2023 Individual Income Tax Long Form MO-1040 Instructions + - title: 2023 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=26 - - title: 2022 Individual Income Tax Long Form MO-1040 Instructions + - title: 2022 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - - title: 2021 Individual Income Tax Long Form MO-1040 Instructions + - title: 2021 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - - title: 2020 Individual Income Tax Long Form MO-1040 Instructions + - title: 2020 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2020.pdf#page=22 - - title: 2019 Individual Income Tax Long Form MO-1040 Instructions + - title: 2019 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2019.pdf#page=22 - - title: 2018 Individual Income Tax Long Form MO-1040 Instructions + - title: 2018 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2018.pdf#page=20 - - title: 2017 Individual Income Tax Long Form MO-1040 Instructions + - title: 2017 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2017.pdf#page=20 label: Missouri minimum taxable income unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml index 692a9cc4d1e..b05b861bdac 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml @@ -103,13 +103,13 @@ brackets: metadata: reference: - - title: 2019 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2019 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2019.pdf#page=22 - - title: 2020 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2020 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2020.pdf#page=22 - - title: 2021 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2021 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - - title: 2022 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2022 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - title: Missouri Legal Code, Chapter 143.011. Resident individuals — tax rates — rate reductions, when. href: https://revisor.mo.gov/main/OneSection.aspx?section=143.011&bid=51511&hl=