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Refactor the Missouri income tax parameter structure #5255

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Refactor the Missouri income tax parameter structure #5255

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2d494eb
Update minimum_taxable_income.yaml
leehengpan Oct 19, 2024
df6bfae
Removing state code from titles
leehengpan Oct 19, 2024
f47d9a8
Update changelog
leehengpan Oct 19, 2024
c74713f
Merge branch 'master' into issue5211
leehengpan Oct 19, 2024
c8c128b
Update changelog to changelog_entry.yaml
leehengpan Oct 21, 2024
63fd928
remove date from changelog
leehengpan Oct 21, 2024
2bf18f2
Restructure and rename files
leehengpan Oct 23, 2024
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5 changes: 5 additions & 0 deletions changelog.yaml
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Expand Up @@ -8508,3 +8508,8 @@
added:
- Biden NIIT label and description change.
date: 2024-10-17 19:59:12
- bump: minor
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add to changelog_entry.yaml not to changelog.yaml - please see other closed PR's for reference

changes:
changed:
- Remove state codes for Missouri.
date: 2024-10-19 17:56:39
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-PTS - 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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make a folder for joint and name the tow files
owner.yaml
renter.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-PTS 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-PTS 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-PTS 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-PTS 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-PTS 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-PTS 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
6 changes: 3 additions & 3 deletions ...gine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml
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rename to income_threshold.yaml

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Expand Up @@ -7,9 +7,9 @@ metadata:
period: year
label: Missouri property tax credit phaseout threshold
reference:
- title: 2023 MO-1040 Book - Individual Income Tax Long Form
- title: 2023 Missouri-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=46
- title: 2021 MO-1040 Book - Individual Income Tax Long Form
- title: 2021 Missouri-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-PTS 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-PTS 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-PTS 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-PTS 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
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 policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml
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Expand Up @@ -14,7 +14,7 @@ metadata:
period: year
label: Missouri federal income tax deduction caps
reference:
- title: 2021 Missouri Form MO-1040 Individual Income Tax Long Form Instructions
- title: 2021 Missouri Form Missouri-1040 Individual Income Tax Long Form Instructions
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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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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4 changes: 2 additions & 2 deletions policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml
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Expand Up @@ -16,7 +16,7 @@ metadata:
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.
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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Please rename all of these parameter files to remove the mo_
Also please structure them into folders based on program

this will have an effect on the variables - please run the MO tests when adjustments are made and adjust code as needed

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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
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14 changes: 7 additions & 7 deletions policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml
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Expand Up @@ -12,19 +12,19 @@ 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
- title: 2024 Missouri Withholding Tax Formula
href: https://dor.mo.gov/forms/Withholding%20Formula_2024.pdf#page=2
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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 @@ -111,13 +111,13 @@ 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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