Puerto Low Income Credit

Fixes #5395

policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/additional/amount.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides the following compensatory tax credit amount for low-income pensioners.
+
+values: 
+  2011-01-01: 300
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico compensatory tax credit for low-income pensioners
+  reference:
+    - title: P.R. Laws tit. 13, § 30212 (b)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age
+
+#TODO: add tax for references

policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/additional/income_limit.yaml

@@ -0,0 +1,12 @@
+description: Puerto Rico limits the compensatory tax credit for low-income pensioners to filers with pension income below this limit.
+
+values:
+  2011-01-01: 4_800
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico compensatory tax credit for low-income pensioners income limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30212 (b)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age

policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/age_threshold.yaml

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+description: Puerto Rico limits the low income tax credit to filers below this age threshold.
+
+values: 
+  2011-01-01: 65
+
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico low income tax credit age threshold
+  reference:
+    - title: P.R. Laws tit. 13, § 30212 (a)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age
+
+#TODO: add tax for references

policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/amount.yaml

@@ -0,0 +1,14 @@
+description: Puerto Rico provides the following low income tax credit amount.
+
+values: 
+  2011-01-01: 400
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico low income tax credit amount
+  reference:
+    - title: P.R. Laws tit. 13, § 30212 (a)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age
+
+#TODO: add tax for references

policyengine_us/parameters/gov/territories/pr/tax/income/credits/low_income/income_limit.yaml

@@ -0,0 +1,22 @@
+description: Puerto Rico limits the low income tax credit to filers below this income limit, based on filing status.
+
+JOINT:
+  2011-01-01: 30_000
+HEAD_OF_HOUSEHOLD:
+  2011-01-01: 15_000
+SURVIVING_SPOUSE:
+  2011-01-01: 15_000
+SINGLE:
+  2011-01-01: 15_000
+SEPARATE:
+  2011-01-01: 15_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Puerto Rico low income tax credit income limit
+  reference:
+    - title: P.R. Laws tit. 13, § 30212 (a)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30212-credit-for-low-income-individuals-older-than-sixty-five-65-years-of-age
+  breakdown:
+    - filing_status