PolicyEngine · shuyu7zhan · Apr 21, 2024 · Apr 21, 2024 · Apr 21, 2024 · Apr 22, 2024
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    added:
+      - Standalone variable for Connecticut personal credit.
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/agi/widow.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/agi/widow.yaml
diff --git a/.../ct/tax/income/agi/head_of_household.yaml → ...e/credits/personal/head_of_household.yaml b/.../ct/tax/income/agi/head_of_household.yaml → ...e/credits/personal/head_of_household.yaml
@@ -3,7 +3,7 @@ metadata:
   type: single_amount 
   threshold_unit: currency-USD
   amount_unit: /1
-  label: Connecticut AGI credit for head of household filers
+  label: Connecticut personal credit for head of household filers
   reference:
     - title: Connecticut General Statutes, Chapter 229, Sec. 12-703, (1), (I)
       href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703

diff --git a/...s/gov/states/ct/tax/income/agi/joint.yaml → ...ct/tax/income/credits/personal/joint.yaml b/...s/gov/states/ct/tax/income/agi/joint.yaml → ...ct/tax/income/credits/personal/joint.yaml
@@ -3,7 +3,7 @@ metadata:
   type: single_amount 
   threshold_unit: currency-USD
   amount_unit: /1
-  label: Connecticut AGI credit for joint filers
+  label: Connecticut personal credit for joint filers
   reference:
     - title: Connecticut General Statutes, Chapter 229, Sec. 12-703, (1), (I)
       href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703

diff --git a/...ov/states/ct/tax/income/agi/separate.yaml → ...tax/income/credits/personal/separate.yaml b/...ov/states/ct/tax/income/agi/separate.yaml → ...tax/income/credits/personal/separate.yaml
@@ -3,7 +3,7 @@ metadata:
   type: single_amount 
   threshold_unit: currency-USD
   amount_unit: /1
-  label: Connecticut AGI credit for separate filers 
+  label: Connecticut personal credit for separate filers 
   reference:
     - title: Connecticut General Statutes, Chapter 229, Sec. 12-703, (1), (I)
       href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703

diff --git a/.../gov/states/ct/tax/income/agi/single.yaml → ...t/tax/income/credits/personal/single.yaml b/.../gov/states/ct/tax/income/agi/single.yaml → ...t/tax/income/credits/personal/single.yaml
@@ -3,7 +3,7 @@ metadata:
   type: single_amount
   threshold_unit: currency-USD
   amount_unit: /1
-  label: Connecticut AGI credit for single filers
+  label: Connecticut personal credit for single filers
   reference:
     - title: Connecticut General Statutes, Chapter 229, Sec. 12-703, (1), (I)
       href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703

diff --git a/...s/ct/tax/income/agi/surviving_spouse.yaml → ...me/credits/personal/surviving_spouse.yaml b/...s/ct/tax/income/agi/surviving_spouse.yaml → ...me/credits/personal/surviving_spouse.yaml
@@ -3,7 +3,7 @@ metadata:
   type: single_amount 
   threshold_unit: currency-USD
   amount_unit: /1
-  label: Connecticut AGI credit for widow filers
+  label: Connecticut personal credit for widow filers
   reference:
     - title: Connecticut General Statutes, Chapter 229, Sec. 12-703, (1), (I)
       href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-703

diff --git a/...s/tests/policy/baseline/gov/states/ct/tax/income/credits/personal/ct_personal_credit.yaml b/...s/tests/policy/baseline/gov/states/ct/tax/income/credits/personal/ct_personal_credit.yaml
@@ -0,0 +1,8 @@
+- name: 40% credit rate with $100 taxes before the credit.
+  period: 2016
+  input:
+    state_code: CT
+    ct_personal_credit_rate: 0.4
+    ct_income_tax_before_personal_credit: 100
+  output:
+    ct_personal_credit: 40
diff --git a/...come/credits/ct_personal_credit_rate.yaml → ...its/personal/ct_personal_credit_rate.yaml b/...come/credits/ct_personal_credit_rate.yaml → ...its/personal/ct_personal_credit_rate.yaml
diff --git a/...policy/baseline/gov/states/ct/tax/income/credits/property_tax/ct_property_tax_credit.yaml b/...policy/baseline/gov/states/ct/tax/income/credits/property_tax/ct_property_tax_credit.yaml
@@ -8,7 +8,7 @@
   output:
     ct_property_tax_credit: 100
 
-- name: SEPARATE household with $75,000  agi and  $250 property tax and eligible for property tax credit
+- name: SEPARATE household with $75,000 AGI and $250 property tax and eligible for property tax credit
   period: 2021
   input:
     ct_property_tax_credit_eligible: true
@@ -19,7 +19,7 @@
     ct_property_tax_credit: 0
 
 
-- name: SEPARATE household with $45,000  agi and  $250 property tax and eligible for property tax credit - 2022
+- name: SEPARATE household with $45,000 AGI and $250 property tax and eligible for property tax credit - 2022
   period: 2022
   input:
     ct_property_tax_credit_eligible: true
@@ -29,7 +29,7 @@
   output:
     ct_property_tax_credit: 175
 
-- name: SEPARATE household with $45,000  agi and  $250 property tax and eligible for property tax credit - 2021
+- name: SEPARATE household with $45,000 AGI and $250 property tax and eligible for property tax credit - 2021
   period: 2021
   input:
     ct_property_tax_credit_eligible: true
@@ -39,7 +39,7 @@
   output:
     ct_property_tax_credit: 140
 
-- name: SEPARATE household with $45,000  agi and  $250 property tax but not eligible for credit
+- name: SEPARATE household with $45,000 AGI and $250 property tax but not eligible for credit
   period: 2021
   input:
     ct_property_tax_credit_eligible: false
@@ -49,7 +49,7 @@
   output:
     ct_property_tax_credit: 0
 
-- name: HEAD OF HOUSEHOLD with $60,000  agi and  $400 property tax and eligible for property tax credit
+- name: HEAD OF HOUSEHOLD with $60,000 AGI and $400 property tax and eligible for property tax credit
   period: 2021
   input:
     ct_property_tax_credit_eligible: true
@@ -59,7 +59,7 @@
   output:
     ct_property_tax_credit: 170
 
-- name: JOINT household with $130,500  agi and  $500 property tax and eligible for property tax credit
+- name: JOINT household with $130,500 AGI and $500 property tax and eligible for property tax credit
   period: 2021
   input:
     ct_property_tax_credit_eligible: true
@@ -69,17 +69,17 @@
   output:
     ct_property_tax_credit: 20
 
-- name: WIDOW with $90,500  agi and  $320 property tax and not eligible for property tax credit
+- name: SURVIVING_SPOUSE with $90,500 AGI and $320 property tax and not eligible for property tax credit
   period: 2021
   input:
     ct_property_tax_credit_eligible: false
     ct_agi: 90_500
-    filing_status: WIDOW
+    filing_status: SURVIVING_SPOUSE
     real_estate_taxes: 320
   output:
     ct_property_tax_credit: 0
 
-- name: JOINT household with $130,500  agi and  $500 property tax and not eligible for property tax credit
+- name: JOINT household with $130,500 AGI and $500 property tax and not eligible for property tax credit
   period: 2021
   input:
     ct_property_tax_credit_eligible: false
@@ -89,7 +89,7 @@
   output:
     ct_property_tax_credit: 0
 
-- name: JOINT household with $80,500  agi and  $290 property tax and eligible for property tax credit
+- name: JOINT household with $80,500 AGI and $290 property tax and eligible for property tax credit
   period: 2021
   input:
     ct_property_tax_credit_eligible: true

diff --git a/.../tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml b/.../tests/policy/baseline/gov/states/ct/tax/income/ct_income_tax_after_personal_credits.yaml