Separate the dependent portion of 11 states' personal exemptions

changelog.d/separate-state-dependent-exemptions.added.md

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+Added contributed reforms that separate the dependent portion of the personal exemption (or credit) for 11 states (AR, HI, IN, MD, MI, NE, OH, OK, VT, WI, WV), so the per-dependent amount can be adjusted or eliminated independently of the head/spouse exemption.

policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/amount.yaml

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+description: Arkansas provides this personal tax credit amount per dependent under the dependent credit reform.
+values:
+  2021-01-01: 29
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arkansas dependent credit amount
+  reference:
+    - title: Arkansas 2022 Individual Income Tax Forms and Instructions, LINE 7A.
+      href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=12
+    - title: 2022 AR1000F ARKANSAS INDIVIDUAL INCOME TAX RETURN Full Year Resident
+      href: https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2022_AR1000F_FullYearResidentIndividualIncomeTaxReturn.pdf#page=1
+    # § 26-51-501(a)(1)(A) assigns the "adjusted individual credit".
+    # § 26-51-501(d)(1) assigns the $20 amount
+    # § 26-51-501(e) increases it with inflation relative to 2001 starting in 2003
+    - title: Ark. Code § 26-51-501(a)(1)(A), (d)(1), (e)
+      href: https://casetext.com/statute/arkansas-code-of-1987/title-26-taxation/subtitle-5-state-taxes/chapter-51-income-taxes/subchapter-5-tax-credits-generally/section-26-51-501-personal-tax-credits

policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/in_effect.yaml

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+description: Arkansas applies the dependent credit reform, if this is true (separates the dependent portion of the personal tax credit so its amount can be set independently).
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Arkansas dependent credit reform in effect

policyengine_us/parameters/gov/contrib/states/hi/dependent_exemption/age_limit/in_effect.yaml

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+description: Hawaii limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Hawaii dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/hi/dependent_exemption/age_limit/threshold.yaml

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+description: Hawaii limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Hawaii dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/hi/dependent_exemption/amount.yaml

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+description: Hawaii provides this dependent exemption amount.
+
+values:
+  2021-01-01: 1_144
+
+metadata:
+  label: Hawaii dependent exemption amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/hi/dependent_exemption/in_effect.yaml

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+description: Hawaii applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Hawaii dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/in/dependent_exemption/age_limit/in_effect.yaml

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+description: Indiana limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Indiana dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/in/dependent_exemption/age_limit/threshold.yaml

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+description: Indiana limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Indiana dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/in/dependent_exemption/amount.yaml

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+description: Indiana provides this dependent exemption amount.
+
+values:
+  2021-01-01: 1_000
+
+metadata:
+  label: Indiana dependent exemption amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/in/dependent_exemption/in_effect.yaml

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+description: Indiana applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Indiana dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/age_limit/in_effect.yaml

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+description: Maryland limits the dependent exemption to dependents under a certain age, if this is true.
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Maryland dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/age_limit/threshold.yaml

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+description: Maryland limits the dependent exemption to dependents under this age.
+values:
+  0000-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Maryland dependent exemption age threshold

policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/amount.yaml

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+description: Maryland dependent exemption amount per dependent. A negative value is a sentinel meaning the baseline per-person (income-stepped) amount is used, so the reform at default is a no-op; set a non-negative value to apply a flat per-dependent amount.
+values:
+  0000-01-01: -1
+metadata:
+  unit: currency-USD
+  period: year
+  label: Maryland dependent exemption amount

policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/in_effect.yaml

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+description: Maryland applies the dependent exemption reform, if this is true (separates the dependent portion of the personal exemption).
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Maryland dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/phaseout/rate.yaml

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+description: Maryland phases out the dependent exemption at this rate per dollar of adjusted gross income above the threshold.
+values:
+  0000-01-01: 0
+metadata:
+  unit: /1
+  period: year
+  label: Maryland dependent exemption phaseout rate

policyengine_us/parameters/gov/contrib/states/md/dependent_exemption/phaseout/threshold.yaml

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+description: Maryland phases the dependent exemption out for filers with adjusted gross income above this threshold, by filing status.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Maryland dependent exemption phaseout threshold
+  breakdown:
+    - filing_status
+JOINT:
+  0000-01-01: 0
+HEAD_OF_HOUSEHOLD:
+  0000-01-01: 0
+SURVIVING_SPOUSE:
+  0000-01-01: 0
+SINGLE:
+  0000-01-01: 0
+SEPARATE:
+  0000-01-01: 0

policyengine_us/parameters/gov/contrib/states/mi/dependent_exemption/age_limit/in_effect.yaml

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+description: Michigan limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Michigan dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/mi/dependent_exemption/age_limit/threshold.yaml

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+description: Michigan limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Michigan dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/mi/dependent_exemption/amount.yaml

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+description: Michigan provides this dependent exemption amount.
+
+values:
+  2025-01-01: 5_800
+
+metadata:
+  label: Michigan dependent exemption amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/mi/dependent_exemption/in_effect.yaml

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+description: Michigan applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Michigan dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/ne/dependent_exemption/age_limit/in_effect.yaml

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+description: Nebraska limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Nebraska dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/ne/dependent_exemption/age_limit/threshold.yaml

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+description: Nebraska limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Nebraska dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ne/dependent_exemption/amount.yaml

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+description: Nebraska provides this dependent exemption amount.
+
+values:
+  2025-01-01: 171
+
+metadata:
+  label: Nebraska dependent exemption amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/ne/dependent_exemption/in_effect.yaml

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+description: Nebraska applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Nebraska dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/oh/dependent_exemption/age_limit/in_effect.yaml

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+description: Ohio limits the dependent exemption to dependents under a certain age, if this is true.
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Ohio dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/oh/dependent_exemption/age_limit/threshold.yaml

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+description: Ohio limits the dependent exemption to dependents under this age.
+values:
+  0000-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Ohio dependent exemption age threshold

policyengine_us/parameters/gov/contrib/states/oh/dependent_exemption/amount.yaml

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+description: Ohio dependent exemption amount per dependent. A negative value is a sentinel meaning the baseline per-person (income-stepped) amount is used, so the reform at default is a no-op; set a non-negative value to apply a flat per-dependent amount.
+values:
+  0000-01-01: -1
+metadata:
+  unit: currency-USD
+  period: year
+  label: Ohio dependent exemption amount

policyengine_us/parameters/gov/contrib/states/oh/dependent_exemption/in_effect.yaml

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+description: Ohio applies the dependent exemption reform, if this is true (separates the dependent portion of the personal exemption).
+values:
+  0000-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Ohio dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/oh/dependent_exemption/phaseout/rate.yaml

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+description: Ohio phases out the dependent exemption at this rate per dollar of adjusted gross income above the threshold.
+values:
+  0000-01-01: 0
+metadata:
+  unit: /1
+  period: year
+  label: Ohio dependent exemption phaseout rate

policyengine_us/parameters/gov/contrib/states/oh/dependent_exemption/phaseout/threshold.yaml

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+description: Ohio phases the dependent exemption out for filers with adjusted gross income above this threshold, by filing status.
+metadata:
+  unit: currency-USD
+  period: year
+  label: Ohio dependent exemption phaseout threshold
+  breakdown:
+    - filing_status
+JOINT:
+  0000-01-01: 0
+HEAD_OF_HOUSEHOLD:
+  0000-01-01: 0
+SURVIVING_SPOUSE:
+  0000-01-01: 0
+SINGLE:
+  0000-01-01: 0
+SEPARATE:
+  0000-01-01: 0

policyengine_us/parameters/gov/contrib/states/ok/dependent_exemption/age_limit/in_effect.yaml

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+description: Oklahoma limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Oklahoma dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/ok/dependent_exemption/age_limit/threshold.yaml

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+description: Oklahoma limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Oklahoma dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ok/dependent_exemption/amount.yaml

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+description: Oklahoma provides this dependent exemption amount.
+
+values:
+  2021-01-01: 1_000
+
+metadata:
+  label: Oklahoma dependent exemption amount
+  period: year
+  unit: currency-USD

policyengine_us/parameters/gov/contrib/states/ok/dependent_exemption/in_effect.yaml

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+description: Oklahoma applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Oklahoma dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/vt/dependent_exemption/age_limit/in_effect.yaml

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+description: Vermont limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Vermont dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/vt/dependent_exemption/age_limit/threshold.yaml

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+description: Vermont limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Vermont dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/vt/dependent_exemption/amount.yaml

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+description: Vermont provides this dependent exemption amount.
+
+values:
+  2025-01-01: 5_300
+# Will uprate identically as the personal exemption
+
+metadata:
+  label: Vermont dependent exemption amount
+  period: year
+  unit: currency-USD
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50

policyengine_us/parameters/gov/contrib/states/vt/dependent_exemption/in_effect.yaml

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+description: Vermont applies the dependent exemption reform, if this is true (modifies only dependent exemptions, not personal exemptions).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Vermont dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/wi/dependent_exemption/age_limit/in_effect.yaml

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+description: Wisconsin limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Wisconsin dependent exemption age limit in effect