Utah additional dependent exemption starting in 2023 (#5040)

* Utah additional dependent exemption starting in 2023

* adding tax form

* adding legal code

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Utah additional dependent exemption starting in 2023.

policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/in_effect.yaml

@@ -0,0 +1,13 @@
+description: Utah provides an additional qualifying dependent personal exemption if this is true.
+values:
+  0000-01-01: false
+  2023-01-01: true
+metadata:
+  period: year
+  unit: bool
+  label: Utah additional qualifying dependent for personal exemption in effect
+  reference:
+      - title: Utah State Legislature, 59-10-1018.  Definitions -- Nonrefundable taxpayer tax credits., (1)(g)
+        href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
+      - title: 2023 TC-40 Utah Individual Income Tax Form, What's New, Additional dependent for taxpayer tax credit
+        href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=4

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ut_personal_exemption.yaml

@@ -0,0 +1,35 @@
+- name: 2023 - 3 total dependents, no additional dependents
+  period: 2023
+  input:
+    ut_total_dependents: 3
+    ut_personal_exemption_additional_dependents: 0
+    state_code: UT
+  output: 
+    ut_personal_exemption: 5_823 # 1941 * 3
+
+- name: 2023 - 3 total dependents, 2 additional dependents
+  period: 2023
+  input:
+    ut_total_dependents: 3
+    ut_personal_exemption_additional_dependents: 2
+    state_code: UT
+  output: 
+    ut_personal_exemption: 9_705 # 1941 * 5
+
+- name: 2022 - 3 total dependents, additional dependent exemption not initiated
+  period: 2022
+  input:
+    ut_total_dependents: 3
+    ut_personal_exemption_additional_dependents: 0
+    state_code: UT
+  output: 
+    ut_personal_exemption: 5_406 # 1802 * 3
+
+- name: 2022 - 3 total dependents, additional dependent exemption not initiated
+  period: 2022
+  input:
+    ut_total_dependents: 3
+    ut_personal_exemption_additional_dependents: 2
+    state_code: UT
+  output: 
+    ut_personal_exemption: 5_406 # 1802 * 3

policyengine_us/tests/policy/baseline/gov/states/ut/tax/income/credits/ut_personal_exemption_additional_dependent_eligible.yaml

@@ -0,0 +1,26 @@
+- name: Born on current year and is tax unit dependent
+  period: 2023
+  input:
+    is_tax_unit_dependent: true
+    birth_year: 2023
+    state_code: UT
+  output: 
+    ut_personal_exemption_additional_dependent_eligible: true
+
+- name: Not born on current year
+  period: 2023
+  input:
+    is_tax_unit_dependent: true
+    birth_year: 2022
+    state_code: UT
+  output: 
+    ut_personal_exemption_additional_dependent_eligible: false
+
+- name: Not tax unit dependent
+  period: 2023
+  input:
+    is_tax_unit_dependent: false
+    birth_year: 2023
+    state_code: UT
+  output: 
+    ut_personal_exemption_additional_dependent_eligible: false

policyengine_us/variables/gov/states/ut/tax/income/credits/taxpayer_credit/ut_personal_exemption.py

@@ -7,13 +7,19 @@ class ut_personal_exemption(Variable):
     label = "Utah personal exemption"
     unit = USD
     defined_for = StateCode.UT
-    documentation = "Form TC-40, line 11"
     definition_period = YEAR
-    reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S114.html?v=C59-10-S114_2022032320220323"
+    reference = (
+        "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S114.html?v=C59-10-S114_2022032320220323",  # Form TC-40, Line 11
+        "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html",  # 59-10-1018 (1)(g)
+        "https://tax.utah.gov/forms/current/tc-40inst.pdf#page=4",  # What's New, Additional dependent for taxpayer tax credit
+    )
 
     def formula(tax_unit, period, parameters):
-        ut_total_dependents = tax_unit("ut_total_dependents", period)
-        rate = parameters(
-            period
-        ).gov.states.ut.tax.income.credits.taxpayer.personal_exemption
-        return rate * ut_total_dependents
+        p = parameters(period).gov.states.ut.tax.income.credits.taxpayer
+        total_dependents = tax_unit("ut_total_dependents", period)
+        if p.in_effect:
+            additional_dependents = tax_unit(
+                "ut_personal_exemption_additional_dependents", period
+            )
+            total_dependents += additional_dependents
+        return p.personal_exemption * total_dependents

policyengine_us/variables/gov/states/ut/tax/income/credits/taxpayer_credit/ut_personal_exemption_additional_dependent_eligible.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class ut_personal_exemption_additional_dependent_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Utah additional dependent personal exemption eligible"
+    defined_for = StateCode.UT
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html"  # 59-10-1018 (1)(g)
+
+    def formula(person, period, parameters):
+        is_dependent = person("is_tax_unit_dependent", period)
+        birth_year = person("birth_year", period)
+        born_this_year = birth_year == period.start.year
+        return is_dependent & born_this_year

policyengine_us/variables/gov/states/ut/tax/income/credits/taxpayer_credit/ut_personal_exemption_additional_dependents.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class ut_personal_exemption_additional_dependents(Variable):
+    value_type = int
+    entity = TaxUnit
+    label = "Utah total additional dependents under the personal exemption"
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html"  # 59-10-1018 (1)(g)
+    defined_for = StateCode.UT
+    adds = ["ut_personal_exemption_additional_dependent_eligible"]