Adjust the Illinois income tax before non-refundable credits variable…

… format (#5393)

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+    - Illinois income tax before non-refundable credits variable format.

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_k12_education_expense_credit.yaml

@@ -3,7 +3,7 @@
   input:
     age: 30
     k12_tuition_and_fees: 10_000
-    il_income_tax_before_nonrefundable_credits: 10_000
+    il_income_tax_before_non_refundable_credits: 10_000
     il_property_tax_credit: 5_000
     state_code: IL
   output:
@@ -14,7 +14,7 @@
   input:
     age: 30
     k12_tuition_and_fees: 10_000
-    il_income_tax_before_nonrefundable_credits: 10_000
+    il_income_tax_before_non_refundable_credits: 10_000
     il_property_tax_credit: 9_750
     state_code: IL
   output:
@@ -25,7 +25,7 @@
   input:
     age: 30
     k12_tuition_and_fees: 2_250
-    il_income_tax_before_nonrefundable_credits: 100_000
+    il_income_tax_before_non_refundable_credits: 100_000
     il_property_tax_credit: 2_000
     state_code: IL
   output:

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/credits/il_property_tax_credit.yaml

@@ -8,7 +8,7 @@
     tax_units:
       tax_unit:
         members: [person1]
-        il_income_tax_before_nonrefundable_credits: 10_000
+        il_income_tax_before_non_refundable_credits: 10_000
     households:
       household:
         members: [person1]
@@ -26,7 +26,7 @@
     tax_units:
       tax_unit:
         members: [person1]
-        il_income_tax_before_nonrefundable_credits: 10_000
+        il_income_tax_before_non_refundable_credits: 10_000
     households:
       household:
         members: [person1]

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/integration.yaml

@@ -0,0 +1,53 @@
+- name: Single person with high income
+  absolute_error_margin: 5
+  period: '2023'
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 1_000_001.0
+        ssi: 0
+        state_supplement: 0
+        wic: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+        tax_unit_childcare_expenses: 0
+        premium_tax_credit: 0
+        local_income_tax: 0
+        state_sales_tax: 0
+        il_use_tax: 0
+    spm_units:
+      spm_unit:
+        members: [person1]
+        snap: 0
+        tanf: 0
+    households:
+      household:
+        members: [person1]
+        state_fips: 17
+  output:
+    income_tax: 325207.5
+    il_income_tax: 49500.0
+    taxsim_tfica: 31632.400390625
+    adjusted_gross_income: 1000000.0
+    tax_unit_taxable_unemployment_compensation: 0.0
+    tax_unit_taxable_social_security: 0.0
+    standard_deduction: 13850.0
+    exemptions: 0.0
+    taxable_income_deductions_if_itemizing: 10000.0
+    taxable_income: 986150.0
+    income_tax_main_rates: 325207.5
+    ctc: 0.0
+    refundable_ctc: 0.0
+    cdcc: 0.0
+    eitc: 0.0
+    amt_income: 1000000.0
+    alternative_minimum_tax: 0.0
+    qualified_business_income_deduction: 0.0
+    il_taxable_income: 1000000.0
+    il_property_tax_credit: 0.0
+    il_eitc: 0.0
+    il_ctc: 0.0
+    net_investment_income_tax: 0.0
+    recovery_rebate_credit: 0.0

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_income_tax_before_nonrefundable_credits.yaml → policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_income_tax_before_non_refundable_credits.yaml

@@ -5,20 +5,20 @@
     il_taxable_income: 1204985
     state_code: IL
   output:
-    il_income_tax_before_nonrefundable_credits: (1204985 * 0.0495) + 12345
+    il_income_tax_before_non_refundable_credits: (1204985 * 0.0495) + 12345
 - name: "Test #2"
   period: 2021
   input:
     recapture_of_investment_credit: 19034
     il_taxable_income: 259082
     state_code: IL
   output:
-    il_income_tax_before_nonrefundable_credits: (259082 * 0.0495) + 19034
+    il_income_tax_before_non_refundable_credits: (259082 * 0.0495) + 19034
 - name: "Test #3"
   period: 2021
   input:
     recapture_of_investment_credit: 34598
     il_taxable_income: 2843756
     state_code: IL
   output:
-    il_income_tax_before_nonrefundable_credits: (2843756 * 0.0495) + 34598
+    il_income_tax_before_non_refundable_credits: (2843756 * 0.0495) + 34598

policyengine_us/tests/policy/baseline/gov/states/il/tax/income/taxes/il_income_tax_before_refundable_credits.yaml

@@ -1,23 +1,23 @@
 - name: "Test #1"
   period: 2021
   input:
-    il_income_tax_before_nonrefundable_credits: 12983
+    il_income_tax_before_non_refundable_credits: 12983
     il_nonrefundable_credits: 1234
     state_code: IL
   output:
     il_income_tax_before_refundable_credits: 12983 - 1234
 - name: "Test #2"
   period: 2021
   input:
-    il_income_tax_before_nonrefundable_credits: 87235
+    il_income_tax_before_non_refundable_credits: 87235
     il_nonrefundable_credits: 1287
     state_code: IL
   output:
     il_income_tax_before_refundable_credits: 87235 - 1287
 - name: "Test #3"
   period: 2021
   input:
-    il_income_tax_before_nonrefundable_credits: 1498124
+    il_income_tax_before_non_refundable_credits: 1498124
     il_nonrefundable_credits: 345892
     state_code: IL
   output:

policyengine_us/variables/gov/states/il/tax/income/credits/il_k12_education_expense_credit.py

@@ -16,7 +16,7 @@ def formula(tax_unit, period, parameters):
         reduced_tuition_and_fees = max_(0, tuition_and_fees - p.reduction)
         k12_credit = min_(reduced_tuition_and_fees * p.rate, p.cap)
         pre_credit_tax = tax_unit(
-            "il_income_tax_before_nonrefundable_credits", period
+            "il_income_tax_before_non_refundable_credits", period
         )
         il_property_tax_credit = tax_unit("il_property_tax_credit", period)
         avail_tax = max_(0, pre_credit_tax - il_property_tax_credit)

policyengine_us/variables/gov/states/il/tax/income/credits/il_property_tax_credit.py

@@ -13,7 +13,7 @@ class il_property_tax_credit(Variable):
     def formula(tax_unit, period, parameters):
         ptax_paid = add(tax_unit, period, ["real_estate_taxes"])
         pre_credit_tax = tax_unit(
-            "il_income_tax_before_nonrefundable_credits", period
+            "il_income_tax_before_non_refundable_credits", period
         )
         p = parameters(period).gov.states.il.tax.income.credits
         return min_(ptax_paid * p.property_tax.rate, pre_credit_tax)

policyengine_us/variables/gov/states/il/tax/income/il_income_tax_before_nonrefundable_credits.py → policyengine_us/variables/gov/states/il/tax/income/il_income_tax_before_non_refundable_credits.py

@@ -1,7 +1,7 @@
 from policyengine_us.model_api import *
 
 
-class il_income_tax_before_nonrefundable_credits(Variable):
+class il_income_tax_before_non_refundable_credits(Variable):
     value_type = float
     entity = TaxUnit
     label = "IL income tax before credits"

policyengine_us/variables/gov/states/il/tax/income/il_income_tax_before_refundable_credits.py

@@ -11,6 +11,6 @@ class il_income_tax_before_refundable_credits(Variable):
     defined_for = StateCode.IL
 
     def formula(tax_unit, period, parameters):
-        taxbc = tax_unit("il_income_tax_before_nonrefundable_credits", period)
+        taxbc = tax_unit("il_income_tax_before_non_refundable_credits", period)
         non_refundable_credits = tax_unit("il_nonrefundable_credits", period)
         return max_(taxbc - non_refundable_credits, 0)