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Refactor the Missouri income tax parameter structure #5236

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Refactor the Missouri income tax parameter structure #5236

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fb07a46
Apply five-year-forward check
leehengpan Sep 25, 2024
82899a3
Removing state code from titles
leehengpan Oct 15, 2024
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4 changes: 2 additions & 2 deletions policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml
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Expand Up @@ -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
2 changes: 1 addition & 1 deletion ...ne_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml
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Expand Up @@ -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
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6 changes: 3 additions & 3 deletions ...s/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml
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Expand Up @@ -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
6 changes: 3 additions & 3 deletions .../parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml
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Expand Up @@ -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
6 changes: 3 additions & 3 deletions ..._us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml
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Expand Up @@ -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
2 changes: 1 addition & 1 deletion policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml
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Expand Up @@ -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
2 changes: 1 addition & 1 deletion policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml
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Expand Up @@ -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
2 changes: 1 addition & 1 deletion ...gine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml
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Expand Up @@ -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
6 changes: 3 additions & 3 deletions ...ngine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml
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Expand Up @@ -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
4 changes: 2 additions & 2 deletions ..._us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml
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Expand Up @@ -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
6 changes: 3 additions & 3 deletions ..._us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml
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Expand Up @@ -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
2 changes: 1 addition & 1 deletion policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml
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Expand Up @@ -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=
6 changes: 3 additions & 3 deletions policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml
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Expand Up @@ -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
2 changes: 1 addition & 1 deletion ...us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml
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Expand Up @@ -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
2 changes: 1 addition & 1 deletion policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml
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Expand Up @@ -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
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6 changes: 3 additions & 3 deletions policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml
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Expand Up @@ -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
10 changes: 5 additions & 5 deletions ...ine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml
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Expand Up @@ -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
4 changes: 2 additions & 2 deletions ...arameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml
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Expand Up @@ -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
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4 changes: 2 additions & 2 deletions ...parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml
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Expand Up @@ -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
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4 changes: 2 additions & 2 deletions ...e_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml
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Expand Up @@ -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
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4 changes: 2 additions & 2 deletions ..._us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml
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Expand Up @@ -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
Expand Down
14 changes: 7 additions & 7 deletions policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml
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Expand Up @@ -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
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8 changes: 4 additions & 4 deletions policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml
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Expand Up @@ -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=
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12 changes: 10 additions & 2 deletions policyengine_us/reforms/biden/budget_2025/capital_gains_tax_increase.py
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@@ -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):
Expand Down Expand Up @@ -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
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12 changes: 10 additions & 2 deletions policyengine_us/reforms/biden/budget_2025/medicare_and_investment_tax_increase.py
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@@ -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):
Expand Down Expand Up @@ -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
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12 changes: 10 additions & 2 deletions policyengine_us/reforms/cbo/payroll/increase_taxable_earnings_for_social_security.py
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@@ -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):
Expand Down Expand Up @@ -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
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12 changes: 10 additions & 2 deletions policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py
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@@ -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):
Expand Down Expand Up @@ -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
Expand Down
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