add 2021 value and tax forms

PolicyEngine · Sep 12, 2024 · 190ca6f · 190ca6f
1 parent 47a4f1e
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Showing 3 changed files with 11 additions and 14 deletions.
diff --git a/...us/parameters/gov/states/ne/tax/income/agi/subtractions/military_retirement/fraction.yaml b/...us/parameters/gov/states/ne/tax/income/agi/subtractions/military_retirement/fraction.yaml
@@ -1,13 +1,20 @@
-description: Fraction of military retirement benefits allowed as NE AGI subtraction.
+description: Nebraska subtracts this fraction of military retirement benefits from federal adjusted gross income.
 values:
+  2021-01-01: 0.4
   2022-01-01: 1
 
 metadata:
-  label: fraction of military retirement benefits allowed as NE AGI subtraction
+  label: Nebraska military retirement subtraction fraction
   unit: /1
   period: year
   reference:
+  - title: 2021 Nebraska Individual Income Tax Booklet
+    href: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/f_1040n_booklet.pdf#page=16
   - title: 2022 NE income tax form and instruction booklet
     href: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/2022_Ne_Individual_Income_Tax_Booklet_8-307-2022_final_8.pdf#page=3
+  - title: 2023 Nebraska Individual Income Tax Booklet
+    href: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/tax-forms/2023/incometax/f_1040n_booklet_2023_Final.pdf#page=19
+  - title: Nebraska Revised Statute 77-2716(15)
+    href: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2716
   - title: Legislative Bill 387
     href: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/legislation/2021/LB387.pdf
diff --git a/...ne/gov/states/ne/tax/income/adjusted_gross_income/ne_military_retirement_subtraction.yaml b/...ne/gov/states/ne/tax/income/adjusted_gross_income/ne_military_retirement_subtraction.yaml
@@ -2,18 +2,9 @@
   absolute_error_margin: 0.01
   period: 2022
   input:
-     adjusted_gross_income: 200_000
      military_retirement_pay: 30_000
      state_code: NE
   output:
     ne_military_retirement_subtraction: 30_000
 
-- name: Test 2, more than agi, for 2022
-  absolute_error_margin: 0.01
-  period: 2022
-  input:
-     adjusted_gross_income: 20_000
-     military_retirement_pay: 30_000
-     state_code: NE
-  output:
-    ne_military_retirement_subtraction: 20_000
+
diff --git a/...s/ne/tax/income/adjusted_gross_income/subtractions/ne_military_retirement_substraction.py b/...s/ne/tax/income/adjusted_gross_income/subtractions/ne_military_retirement_substraction.py
@@ -10,11 +10,10 @@ class ne_military_retirement_subtraction(Variable):
     defined_for = StateCode.NE
 
     def formula(tax_unit, period, parameters):
-        fagi = tax_unit("adjusted_gross_income", period)
         p = parameters(
             period
         ).gov.states.ne.tax.income.agi.subtractions.military_retirement
         military_retirement_benefits = add(
             tax_unit, period, ["military_retirement_pay"]
         )
-        return min_(military_retirement_benefits * p.fraction, fagi)
+        return military_retirement_benefits * p.fraction