From 2d494eb9d2a2d4af9f43538d7bf113925eefd3dd Mon Sep 17 00:00:00 2001 From: leehengpan Date: Sat, 19 Oct 2024 17:44:04 -0400 Subject: [PATCH 01/13] Update minimum_taxable_income.yaml --- .../gov/states/mo/tax/income/minimum_taxable_income.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml index 2c967ca9a3f..f9d0ad71aed 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml @@ -15,7 +15,7 @@ metadata: href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=26 - title: 2022 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - - title: 2021 Individual Income Tax Long Form MO-1040 Instructions + - title: 2021 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - title: 2020 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2020.pdf#page=22 From df6bfaee49dcf07596d5485bd7d2d593d500d8a0 Mon Sep 17 00:00:00 2001 From: leehengpan Date: Sat, 19 Oct 2024 17:56:39 -0400 Subject: [PATCH 02/13] Removing state code from titles --- .../income/credits/property_tax/age_threshold.yaml | 4 ++-- .../credits/property_tax/aged_survivor_min_age.yaml | 2 +- .../property_tax/income_offset/joint_owner.yaml | 6 +++--- .../property_tax/income_offset/joint_renter.yaml | 6 +++--- .../property_tax/income_offset/non_joint.yaml | 6 +++--- .../income/credits/property_tax/phase_out/rate.yaml | 2 +- .../income/credits/property_tax/phase_out/step.yaml | 2 +- .../credits/property_tax/phase_out/threshold.yaml | 6 +++--- .../credits/property_tax/property_tax_limit.yaml | 6 +++--- .../property_tax/property_tax_rent_ratio.yaml | 4 ++-- .../property_tax/rent_property_tax_limit.yaml | 6 +++--- .../tax/income/deductions/business_income/rate.yaml | 6 +++--- .../income/deductions/federal_income_tax/cap.yaml | 2 +- .../federal_income_tax/ignored_credits.yaml | 2 +- .../income/deductions/federal_income_tax/rate.yaml | 2 +- .../states/mo/tax/income/deductions/itemized.yaml | 4 ++-- .../deductions/mo_max_social_security_benefit.yaml | 10 +++++----- .../mo_private_pension_deduction_allowance.yaml | 4 ++-- .../mo_public_pension_deduction_allowance.yaml | 4 ++-- .../deductions/mo_ss_or_ssd_deduction_allowance.yaml | 4 ++-- .../mo_ss_or_ssdi_exemption_threshold.yaml | 4 ++-- .../states/mo/tax/income/minimum_taxable_income.yaml | 12 ++++++------ .../parameters/gov/states/mo/tax/income/rates.yaml | 8 ++++---- 23 files changed, 56 insertions(+), 56 deletions(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml index b4b9d05e865..b3050e8143e 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit age threshold reference: - - title: 2023 Form MO-PTS - Property Tax Credit Schedule + - title: 2023 Form Missouri-PTS - Property Tax Credit Schedule href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=1 - - title: MO Rev 135.010 + - title: Missouri Rev 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435&hl=property+tax+credit%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml index 3a13e8e3762..ca89c65a6a1 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit aged survivor minimum age reference: - - title: MO Rev 135.010 + - title: Missouri Rev 135.010 - https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 # Quote from above legislative reference: # the claimant has reached the age of sixty on or before the diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml index d995890b268..2925202ad83 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for married joint unit that owns house (and paid no rent) reference: - - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: Missouri-PTS 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: Missouri-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Missouri Rev Stat § 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml index 123db210aff..b5cbb63979b 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for married joint unit that paid some rent reference: - - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: Missouri-PTS 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: Missouri-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Missouri Rev Stat § 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml index db8073359b7..888eefc87a0 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for all tax units that did not file as married joint reference: - - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: Missouri-PTS 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: Missouri-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev Stat § 135.010 + - title: Missouri Rev Stat § 135.010 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml index c6a1c4a6cab..04d2f110722 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout rate reference: - - title: MO Rev Stat § 135.030 + - title: Missouri Rev Stat § 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml index 80fed38ccc1..1d8b3bba955 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout step size reference: - - title: MO Rev Stat § 135.030 + - title: Missouri Rev Stat § 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml index 7fdca0bbc45..3caa0d72e61 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml @@ -7,9 +7,9 @@ metadata: period: year label: Missouri property tax credit phaseout threshold reference: - - title: 2023 MO-1040 Book - Individual Income Tax Long Form + - title: 2023 Missouri-1040 Book - Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=46 - - title: 2021 MO-1040 Book - Individual Income Tax Long Form + - title: 2021 Missouri-1040 Book - Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=46 - - title: MO Rev Stat § 135.030 + - title: Missouri Rev Stat § 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml index 41bf9a25169..63da3b39647 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri property tax credit limit for property owners reference: - - title: 2023 MO-PTS Property Tax Credit Schedule, Line 11 + - title: 2023 Missouri-PTS Property Tax Credit Schedule, Line 11 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: 2021 MO-PTS Property Tax Credit Schedule, Line 11 + - title: 2021 Missouri-PTS Property Tax Credit Schedule, Line 11 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev 135.025 + - title: Missouri Rev 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml index e229de1e77c..7a3dbc97405 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit property-tax-to-total-rent ratio reference: - - title: 2023 Form MO-CRP, Line 9 + - title: 2023 Form Missouri-CRP, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2023.pdf#page=24 - - title: 2021 Form MO-CRP, Line 9 + - title: 2021 Form Missouri-CRP, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=24 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml index 9e58b7e50c9..cac80e0f217 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri property tax credit limit for property renters reference: - - title: 2023 MO-PTS Property Tax Credit Schedule, Line 12 + - title: 2023 Missouri-PTS Property Tax Credit Schedule, Line 12 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: 2021 MO-PTS Property Tax Credit Schedule, Line 12 + - title: 2021 Missouri-PTS Property Tax Credit Schedule, Line 12 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: MO Rev 135.025 + - title: Missouri Rev 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml index 3aa1f2cd51f..0dce2b97e98 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml @@ -7,9 +7,9 @@ metadata: period: year label: Missouri business income deduction rate reference: - - title: 2023 Form MO-1040, Line 17 + - title: 2023 Form Missouri-1040, Line 17 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=16 - - title: 2022 Form MO-1040, Line 17 + - title: 2022 Form Missouri-1040, Line 17 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=16 - - title: 2023 MO Revisor 143.022 + - title: 2023 Missouri Revisor 143.022 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.022 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml index 1073e6ab497..a255fcb9007 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml @@ -14,7 +14,7 @@ metadata: period: year label: Missouri federal income tax deduction caps reference: - - title: 2021 Missouri Form MO-1040 Individual Income Tax Long Form Instructions + - title: 2021 Missouri Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml index 1dbbb95d48d..e7df1d1bfb9 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml @@ -10,5 +10,5 @@ metadata: reference: - title: Revisor of Missouri Title X TAXATION AND REVENUE section 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 - - title: 2021 Form MO-1040 instructions, Line 9 + - title: 2021 Form Missouri-1040 instructions, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=7 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml index fc180c94c38..e5716144d67 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml @@ -22,7 +22,7 @@ brackets: 2021-01-01: 125_000 metadata: reference: - - title: 2021 Form MO-1040, Line 12 + - title: 2021 Form Missouri-1040, Line 12 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf - title: Revisor of Missouri, Title X TAXATION AND REVENUE, Chapter 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml index 864b7ad3564..a964dc8a213 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml @@ -16,7 +16,7 @@ metadata: href: https://www.irs.gov/pub/irs-pdf/f1040sa.pdf - title: Missouri Title X TAXATION AND REVENUE, Chapter 143.141. Itemized deductions, when authorized, how computed. href: https://revisor.mo.gov/main/OneSection.aspx?section=143.141&bid=7212 - - title: 2021 Form MO-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions + - title: 2021 Form Missouri-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=2 - - title: 2021 Form MO-1040 instructions + - title: 2021 Form Missouri-1040 instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=16 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml index f9942fd15e6..ab74557c84c 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml @@ -10,13 +10,13 @@ metadata: period: year label: Missouri max social security benefit reference: - - title: 2020 Individual Income Tax Adjustments Form MO-A + - title: 2020 Individual Income Tax Adjustments Form Missouri-A href: https://dor.mo.gov/forms/MO-A_2020.pdf#page=3 - - title: 2021 Individual Income Tax Adjustments Form MO-A + - title: 2021 Individual Income Tax Adjustments Form Missouri-A href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - - title: Form MO-A 2022 + - title: Form Missouri-A 2022 href: https://dor.mo.gov/forms/MO-A_2022.pdf#page=3 - - title: Form MO-A 2023 + - title: Form Missouri-A 2023 href: https://dor.mo.gov/forms/MO-A_2023.pdf#page=3 - - title: MO Revisor 143.124 + - title: Missouri Revisor 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml index c8806f204a4..f4c6f2a4aea 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missouri private pension deduction allowance reference: - - title: 2021 Individual Income Tax Long Form MO-1040 Instructions + - title: 2021 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Individual Income Tax Long Form MO-1040 + - title: 2021 Individual Income Tax Long Form Missouri-1040 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml index de5986aff36..a73236a7a7d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missouri Public Pension Deduction Allowance reference: - - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Form MO-1040 Individual Income Tax Long Form + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml index f172b0ac6ee..87936edb346 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missour social security or social security disability deduction allowance reference: - - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Form MO-1040 Individual Income Tax Long Form + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml index 576248eda58..99e16a51d8f 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missour social security or social security disability income exemption threshold reference: - - title: 2021 Form MO-1040 Individual Income Tax Long Form + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=17 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml index f9d0ad71aed..d1a9a646e13 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml @@ -11,19 +11,19 @@ metadata: reference: - title: Missouri Legal Code | 143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when. href: https://rezvisor.mo.gov/main/OneSection.aspx?section=143.021 - - title: 2023 Individual Income Tax Long Form MO-1040 Instructions + - title: 2023 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=26 - - title: 2022 Individual Income Tax Long Form MO-1040 Instructions + - title: 2022 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - title: 2021 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - - title: 2020 Individual Income Tax Long Form MO-1040 Instructions + - title: 2020 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2020.pdf#page=22 - - title: 2019 Individual Income Tax Long Form MO-1040 Instructions + - title: 2019 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2019.pdf#page=22 - - title: 2018 Individual Income Tax Long Form MO-1040 Instructions + - title: 2018 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2018.pdf#page=20 - - title: 2017 Individual Income Tax Long Form MO-1040 Instructions + - title: 2017 Individual Income Tax Long Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2017.pdf#page=20 label: Missouri minimum taxable income unit: currency-USD diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml index 692a9cc4d1e..b05b861bdac 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml @@ -103,13 +103,13 @@ brackets: metadata: reference: - - title: 2019 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2019 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2019.pdf#page=22 - - title: 2020 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2020 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2020.pdf#page=22 - - title: 2021 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2021 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - - title: 2022 Missouri Income Tax Chart Form MO-1040 Instructions + - title: 2022 Missouri Income Tax Chart Form Missouri-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - title: Missouri Legal Code, Chapter 143.011. Resident individuals — tax rates — rate reductions, when. href: https://revisor.mo.gov/main/OneSection.aspx?section=143.011&bid=51511&hl= From f47d9a828d82a9761e7549032371af2ce076142b Mon Sep 17 00:00:00 2001 From: leehengpan Date: Sat, 19 Oct 2024 18:09:08 -0400 Subject: [PATCH 03/13] Update changelog --- changelog.yaml | 5 +++++ 1 file changed, 5 insertions(+) diff --git a/changelog.yaml b/changelog.yaml index 5e254af875c..f7787bfe275 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -8301,3 +8301,8 @@ added: - Add post TCJA income tax rates. date: 2024-09-25 17:55:53 +- bump: minor + changes: + changed: + - Remove state codes for Missouri. + date: 2024-10-19 17:56:39 From c8c128b39eb4bcb1d0d2dc5c2d2409392b5cd49f Mon Sep 17 00:00:00 2001 From: leehengpan Date: Mon, 21 Oct 2024 02:49:38 -0400 Subject: [PATCH 04/13] Update changelog to changelog_entry.yaml --- changelog.yaml | 5 ----- changelog_entry.yaml | 5 +++++ 2 files changed, 5 insertions(+), 5 deletions(-) diff --git a/changelog.yaml b/changelog.yaml index 4b8c7204c60..fc008b69f70 100644 --- a/changelog.yaml +++ b/changelog.yaml @@ -8508,8 +8508,3 @@ added: - Biden NIIT label and description change. date: 2024-10-17 19:59:12 -- bump: minor - changes: - changed: - - Remove state codes for Missouri. - date: 2024-10-19 17:56:39 \ No newline at end of file diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..f5ae19bac1c 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,5 @@ +- bump: minor + changes: + changed: + - Remove state codes for Missouri. + date: 2024-10-19 17:56:39 From 63fd9288e0d193f7ee7149a26a0cb3d723135e1b Mon Sep 17 00:00:00 2001 From: leehengpan Date: Mon, 21 Oct 2024 10:02:55 -0400 Subject: [PATCH 05/13] remove date from changelog --- changelog_entry.yaml | 1 - 1 file changed, 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index f5ae19bac1c..5f3451fed62 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -2,4 +2,3 @@ changes: changed: - Remove state codes for Missouri. - date: 2024-10-19 17:56:39 From 2bf18f238d0cd777c42fb10e9d8accaa2277e3d9 Mon Sep 17 00:00:00 2001 From: leehengpan Date: Wed, 23 Oct 2024 15:14:37 -0400 Subject: [PATCH 06/13] Restructure and rename files --- .../income_offset/{joint_owner.yaml => joint/owner.yaml} | 0 .../income_offset/{joint_renter.yaml => joint/renter.yaml} | 0 .../phase_out/{threshold.yaml => income_threshold.yaml} | 0 .../max_private_pension.yaml} | 0 .../private_pension_deduction_allowance.yaml} | 0 .../public_pension_deduction_allowance.yaml} | 0 .../max_social_security_benefit.yaml} | 0 .../ss_or_ssd_deduction_allowance.yaml} | 0 .../ss_or_ssdi_exemption_threshold.yaml} | 0 9 files changed, 0 insertions(+), 0 deletions(-) rename policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/{joint_owner.yaml => joint/owner.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/{joint_renter.yaml => joint/renter.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/{threshold.yaml => income_threshold.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/deductions/{mo_max_private_pension.yaml => pension/max_private_pension.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/deductions/{mo_private_pension_deduction_allowance.yaml => pension/private_pension_deduction_allowance.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/deductions/{mo_public_pension_deduction_allowance.yaml => pension/public_pension_deduction_allowance.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/deductions/{mo_max_social_security_benefit.yaml => social_security/max_social_security_benefit.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/deductions/{mo_ss_or_ssd_deduction_allowance.yaml => social_security/ss_or_ssd_deduction_allowance.yaml} (100%) rename policyengine_us/parameters/gov/states/mo/tax/income/deductions/{mo_ss_or_ssdi_exemption_threshold.yaml => social_security/ss_or_ssdi_exemption_threshold.yaml} (100%) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_private_pension.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/max_private_pension.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_private_pension.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/max_private_pension.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_private_pension_deduction_allowance.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssd_deduction_allowance.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_ss_or_ssdi_exemption_threshold.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml From 0ce3ec229cd6f9c8905e54c6f829d5914daa05f2 Mon Sep 17 00:00:00 2001 From: leehengpan Date: Sun, 27 Oct 2024 15:57:39 -0400 Subject: [PATCH 07/13] Restructure variables --- .../credits/property_tax/mo_property_tax_credit.py | 2 +- .../credits/property_tax/mo_ptc_income_offset.py | 4 ++-- ...mo_pension_and_ss_or_ssd_deduction_section_a.py | 14 +++++++------- ...mo_pension_and_ss_or_ssd_deduction_section_b.py | 4 ++-- ...mo_pension_and_ss_or_ssd_deduction_section_c.py | 4 +++- 5 files changed, 15 insertions(+), 13 deletions(-) diff --git a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py index d63db8f4c27..ab608149af5 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py @@ -28,7 +28,7 @@ def formula(tax_unit, period, parameters): # combine the rent_amount and ptax_amount subject to ptax_limit max_credit = min_(rent_amount + ptax_amount, ptax_limit) # phase out credit amount using legislative formula (not form table) - po_start = p.phase_out.threshold + po_start = p.phase_out.income_threshold po_step = p.phase_out.step po_rate = p.phase_out.rate net_income = tax_unit("mo_ptc_net_income", period) diff --git a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py index 8fedb6c0dc7..70ca09e8e38 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_ptc_income_offset.py @@ -24,7 +24,7 @@ def formula(tax_unit, period, parameters): p.income_offset.non_joint, where( rents, - p.income_offset.joint_renter, - p.income_offset.joint_owner, + p.income_offset.joint.renter, + p.income_offset.joint.owner, ), ) diff --git a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py index a23fc43b068..60cbf307905 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py @@ -34,9 +34,9 @@ def formula(person, period, parameters): # Section A, Public Pension Amounts # TODO: # unclear reference to "See instructions if Line 3 of Section C is more than $0" here: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - public_pension_allowance = p.mo_public_pension_deduction_allowance[ - filing_status - ] + public_pension_allowance = ( + p.pension.public_pension_deduction_allowance[filing_status] + ) agi_over_public_pension__allowance = max_( agi_in_excess_of_taxable_social_security - public_pension_allowance, @@ -44,14 +44,14 @@ def formula(person, period, parameters): ) public_pension_amount = person("taxable_public_pension_income", period) max_social_security_benefit = ( - p.mo_max_social_security_benefit + p.social_security.max_social_security_benefit ) # Seen on Line 7, Section A public_pension_value = min_( public_pension_amount, max_social_security_benefit ) - ss_or_ssdi_exemption_threshold = p.mo_ss_or_ssdi_exemption_threshold[ - filing_status - ] + ss_or_ssdi_exemption_threshold = ( + p.social_security.ss_or_ssdi_exemption_threshold[filing_status] + ) eligible_ss_or_ssd = person( "mo_pension_and_ss_or_ssd_deduction_section_c", period diff --git a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py index 2371a4e5f1c..6f9b237fd80 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_b.py @@ -27,11 +27,11 @@ def formula(person, period, parameters): ( unit_mo_agi - unit_taxable_oasdi - - p.mo_private_pension_deduction_allowance[filing_status] + - p.pension.private_pension_deduction_allowance[filing_status] ), ) ind_pvt_pen_amt = person("taxable_private_pension_income", period) - ind_pvt_pen_val = min_(ind_pvt_pen_amt, p.mo_max_private_pension) + ind_pvt_pen_val = min_(ind_pvt_pen_amt, p.pension.max_private_pension) unit_pvt_pen_val = tax_unit.sum(ind_pvt_pen_val) # line8 unit_deduction = max_(0, unit_pvt_pen_val - excess_agi) # line9 # Compute the individual's share of the tax unit's taxable private pension income. diff --git a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py index 893da841d64..517da2ea2d9 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_c.py @@ -20,7 +20,9 @@ def formula(person, period, parameters): unit_mo_agi = tax_unit.sum(ind_mo_agi) filing_status = tax_unit("filing_status", period) p = parameters(period).gov.states.mo.tax.income.deductions - unit_allowance = p.mo_ss_or_ssd_deduction_allowance[filing_status] + unit_allowance = p.social_security.ss_or_ssd_deduction_allowance[ + filing_status + ] unit_agi_over_allowance = max_(0, unit_mo_agi - unit_allowance) ind_taxable_ben = person("taxable_social_security", period) unit_taxable_ben = tax_unit.sum(ind_taxable_ben) From 5fcd68647d8e101665cdb6d35eaac9eeb36d7cbd Mon Sep 17 00:00:00 2001 From: leehengpan Date: Tue, 29 Oct 2024 08:46:27 -0400 Subject: [PATCH 08/13] minor changes --- .../property_tax/{rent_property_tax_limit.yaml => cap.yaml} | 0 .../states/mo/tax/income/deductions/federal_income_tax/cap.yaml | 2 +- .../deductions/pension/public_pension_deduction_allowance.yaml | 2 +- .../tax/income/credits/property_tax/mo_property_tax_credit.py | 2 +- 4 files changed, 3 insertions(+), 3 deletions(-) rename policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/{rent_property_tax_limit.yaml => cap.yaml} (100%) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml similarity index 100% rename from policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml rename to policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml index a255fcb9007..81bde8303fa 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml @@ -12,7 +12,7 @@ SURVIVING_SPOUSE: metadata: unit: currency-USD period: year - label: Missouri federal income tax deduction caps + label: Missouri federal income tax deduction cap reference: - title: 2021 Missouri Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml index a73236a7a7d..b0ea33a8eb8 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml @@ -12,7 +12,7 @@ SURVIVING_SPOUSE: metadata: unit: currency-USD period: year - label: Missouri Public Pension Deduction Allowance + label: Missouri public pension deduction allowance reference: - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 diff --git a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py index ab608149af5..d95bd6894ee 100644 --- a/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py +++ b/policyengine_us/variables/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.py @@ -19,7 +19,7 @@ def formula(tax_unit, period, parameters): # compute maximum (that is, pre-phaseout) credit amount for rent rent = add(tax_unit, period, ["rent"]) ratio = p.property_tax_rent_ratio - rent_limit = p.rent_property_tax_limit + rent_limit = p.cap rent_amount = min_(rent * ratio, rent_limit) # compute maximum (that is, pre-phaseout) credit amount for taxes ptax = add(tax_unit, period, ["real_estate_taxes"]) From 6440fbb1009b8b148960f7d5f05d5ec5ec8d987c Mon Sep 17 00:00:00 2001 From: leehengpan <58895971+leehengpan@users.noreply.github.com> Date: Tue, 29 Oct 2024 11:01:39 -0400 Subject: [PATCH 09/13] Update policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml Co-authored-by: hua7450 <113824411+hua7450@users.noreply.github.com> --- .../mo/tax/income/credits/property_tax/age_threshold.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml index b3050e8143e..40669f5d265 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml @@ -8,5 +8,5 @@ metadata: reference: - title: 2023 Form Missouri-PTS - Property Tax Credit Schedule href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=1 - - title: Missouri Rev 135.010 + - title: Missouri Rev 135.010 (1) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435&hl=property+tax+credit%u2044 From 716aeb9aa475230a1ce286624fb17a52ca876ed6 Mon Sep 17 00:00:00 2001 From: leehengpan <58895971+leehengpan@users.noreply.github.com> Date: Tue, 29 Oct 2024 11:01:49 -0400 Subject: [PATCH 10/13] Update policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml Co-authored-by: hua7450 <113824411+hua7450@users.noreply.github.com> --- .../income/credits/property_tax/income_offset/joint/owner.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml index 2925202ad83..514edf466a4 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml @@ -10,5 +10,5 @@ metadata: href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - title: Missouri-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: Missouri Rev Stat § 135.010 + - title: Missouri Rev Stat § 135.010 (5) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 From 3ee81b988fb20e14b8fdd5c581be2925a9e885c4 Mon Sep 17 00:00:00 2001 From: leehengpan <58895971+leehengpan@users.noreply.github.com> Date: Tue, 29 Oct 2024 11:01:56 -0400 Subject: [PATCH 11/13] Update policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml Co-authored-by: hua7450 <113824411+hua7450@users.noreply.github.com> --- .../tax/income/credits/property_tax/aged_survivor_min_age.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml index ca89c65a6a1..561e2b96ae3 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit aged survivor minimum age reference: - - title: Missouri Rev 135.010 + - title: Missouri Rev 135.010 (1) - https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 # Quote from above legislative reference: # the claimant has reached the age of sixty on or before the From c1e0df4a83db1e098805e9aedadc0d40a2cdfa11 Mon Sep 17 00:00:00 2001 From: leehengpan Date: Tue, 29 Oct 2024 11:51:55 -0400 Subject: [PATCH 12/13] rephrase description --- .../mo/tax/income/credits/property_tax/age_threshold.yaml | 2 +- .../tax/income/credits/property_tax/aged_survivor_min_age.yaml | 2 +- .../gov/states/mo/tax/income/credits/property_tax/cap.yaml | 2 +- 3 files changed, 3 insertions(+), 3 deletions(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml index b3050e8143e..19aa956c12d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml @@ -1,4 +1,4 @@ -description: Age threshold for qualification for the MO Property Tax Credit +description: Missouri limits the property tax credit to filers of this age or older. values: 2008-08-28: 65 metadata: diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml index ca89c65a6a1..db3c47aa0f0 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml @@ -1,4 +1,4 @@ -description: Minimum age for person with social security survivors benefits +description: Missouri limits the property tax credit to filers receiving social security survivor benefits who are at least this age. values: 2008-08-28: 60 metadata: diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml index cac80e0f217..4c8f652f75c 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml @@ -1,4 +1,4 @@ -description: Maximum claimable property tax associated with a rented property. +description: Missouri caps the property tax credit for a rented property to this amount. values: 2008-08-28: 750 metadata: From 8b8c5195800911a9fb47dc2693eb3151b5f07879 Mon Sep 17 00:00:00 2001 From: leehengpan Date: Fri, 1 Nov 2024 13:02:47 -0400 Subject: [PATCH 13/13] Fix descriptions, titles and form names in reference --- .../mo/tax/income/credits/non_refundable.yaml | 2 +- .../credits/property_tax/age_threshold.yaml | 4 ++-- .../property_tax/aged_survivor_min_age.yaml | 2 +- .../tax/income/credits/property_tax/cap.yaml | 6 +++--- .../income_offset/joint/owner.yaml | 8 ++++---- .../income_offset/joint/renter.yaml | 8 ++++---- .../property_tax/income_offset/non_joint.yaml | 8 ++++---- .../phase_out/income_threshold.yaml | 8 ++++---- .../credits/property_tax/phase_out/rate.yaml | 4 ++-- .../credits/property_tax/phase_out/step.yaml | 4 ++-- .../property_tax/property_tax_limit.yaml | 8 ++++---- .../property_tax/property_tax_rent_ratio.yaml | 6 +++--- .../property_tax/public_assistance_types.yaml | 2 +- .../mo/tax/income/credits/refundable.yaml | 2 +- .../mo/tax/income/credits/wftc/match.yaml | 2 +- .../deductions/business_income/rate.yaml | 6 +++--- .../deductions/federal_income_tax/cap.yaml | 2 +- .../federal_income_tax/ignored_credits.yaml | 2 +- .../deductions/federal_income_tax/rate.yaml | 4 ++-- .../mo/tax/income/deductions/itemized.yaml | 6 +++--- .../private_pension_deduction_allowance.yaml | 4 ++-- .../public_pension_deduction_allowance.yaml | 4 ++-- .../max_social_security_benefit.yaml | 10 +++++----- .../ss_or_ssd_deduction_allowance.yaml | 4 ++-- .../ss_or_ssdi_exemption_threshold.yaml | 4 ++-- .../mo/tax/income/minimum_taxable_income.yaml | 18 +++++++++--------- .../gov/states/mo/tax/income/rates.yaml | 10 +++++----- 27 files changed, 74 insertions(+), 74 deletions(-) diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml index 8e953f9b409..ede23637f40 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/non_refundable.yaml @@ -8,5 +8,5 @@ metadata: label: Missouri non-refundable tax credits period: year reference: - - title: 143.177. Missouri working family tax credit act + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.177 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.177&bid=49978&hl= diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml index 2584458c220..7c4288d21a4 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/age_threshold.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit age threshold reference: - - title: 2023 Form Missouri-PTS - Property Tax Credit Schedule + - title: 2023 Form MO-PTS - Property Tax Credit Schedule href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=1 - - title: Missouri Rev 135.010 (1) + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (1) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435&hl=property+tax+credit%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml index efb0436701e..95c87fda3ec 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit aged survivor minimum age reference: - - title: Missouri Rev 135.010 (1) + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (1) - https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 # Quote from above legislative reference: # the claimant has reached the age of sixty on or before the diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml index 4c8f652f75c..8e41a2544c6 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/cap.yaml @@ -6,9 +6,9 @@ metadata: period: year label: Missouri property tax credit limit for property renters reference: - - title: 2023 Missouri-PTS Property Tax Credit Schedule, Line 12 + - title: 2023 MO-PTS Property Tax Credit Schedule, Line 12 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: 2021 Missouri-PTS Property Tax Credit Schedule, Line 12 + - title: 2021 MO-PTS Property Tax Credit Schedule, Line 12 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: Missouri Rev 135.025 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml index 514edf466a4..db1a9196086 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/owner.yaml @@ -1,4 +1,4 @@ -description: Gross income offset for a married couple filing jointly who own. +description: Missouri limits the property tax credit for a married couple filing jointly who own. values: 2021-01-01: 4_000 metadata: @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for married joint unit that owns house (and paid no rent) reference: - - title: Missouri-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: Missouri-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: Missouri Rev Stat § 135.010 (5) + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (5) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml index b5cbb63979b..c652d7b6621 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint/renter.yaml @@ -1,4 +1,4 @@ -description: Gross income offset for a married couple filing jointly who rent. +description: Missouri limits the property tax credit for a married couple filing jointly who rent. values: 2021-01-01: 2_000 metadata: @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for married joint unit that paid some rent reference: - - title: Missouri-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: Missouri-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: Missouri Rev Stat § 135.010 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (5) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml index 888eefc87a0..d6f751b2b5e 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/non_joint.yaml @@ -1,4 +1,4 @@ -description: Gross income offset for those not a married couple filing jointly. +description: Missouri limits the property tax credit for those not a married couple filing jointly. values: 2021-01-01: 0 metadata: @@ -6,9 +6,9 @@ metadata: period: year label: Missouri income offset for all tax units that did not file as married joint reference: - - title: Missouri-PTS 2023 Property Tax Credit Schedule, Line 9 + - title: MO-PTS 2023 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: Missouri-PTS 2021 Property Tax Credit Schedule, Line 9 + - title: MO-PTS 2021 Property Tax Credit Schedule, Line 9 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: Missouri Rev Stat § 135.010 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.010 (5) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml index 3caa0d72e61..83fefe891ad 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/income_threshold.yaml @@ -1,4 +1,4 @@ -description: Net household income above which MO property tax credit is reduced. +description: Missouri reduces the property tax credit above this threshold. values: 1997-01-01: 13_000 2008-08-28: 14_300 @@ -7,9 +7,9 @@ metadata: period: year label: Missouri property tax credit phaseout threshold reference: - - title: 2023 Missouri-1040 Book - Individual Income Tax Long Form + - title: 2023 MO-1040 Book - Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=46 - - title: 2021 Missouri-1040 Book - Individual Income Tax Long Form + - title: 2021 MO-1040 Book - Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=46 - - title: Missouri Rev Stat § 135.030 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.030 (1) href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml index 04d2f110722..3b11ad79fab 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml @@ -1,4 +1,4 @@ -description: Rate at which maximum MO property tax credit is phased out. +description: Missouri phases out the property tax credit at this rate. values: 2021-01-01: 0.000625 # = 1 / 16 / 100 metadata: @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout rate reference: - - title: Missouri Rev Stat § 135.030 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml index 1d8b3bba955..5faf067dc87 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml @@ -1,4 +1,4 @@ -description: Step size by which maximum MO property tax credit is phased out. +description: Missouri phases out the property tax credit at this step size. values: 2021-01-01: 300 metadata: @@ -6,5 +6,5 @@ metadata: period: year label: Missouri property tax credit phaseout step size reference: - - title: Missouri Rev Stat § 135.030 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.030 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml index 63da3b39647..412a590a171 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_limit.yaml @@ -1,4 +1,4 @@ -description: Maximum claimable property tax associated with an owned property. +description: Missouri limits the property tax credit for a property owner to this amount. values: 2008-08-28: 1_100 metadata: @@ -6,9 +6,9 @@ metadata: period: year label: Missouri property tax credit limit for property owners reference: - - title: 2023 Missouri-PTS Property Tax Credit Schedule, Line 11 + - title: 2023 MO-PTS Property Tax Credit Schedule, Line 11 href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2 - - title: 2021 Missouri-PTS Property Tax Credit Schedule, Line 11 + - title: 2021 MO-PTS Property Tax Credit Schedule, Line 11 href: https://dor.mo.gov/forms/MO-PTS_2021.pdf#page=2 - - title: Missouri Rev 135.025 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.025 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml index 7a3dbc97405..dfb2317d213 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/property_tax_rent_ratio.yaml @@ -1,4 +1,4 @@ -description: Ratio of property tax to total rent. +description: Missouri limits the property tax credit for a renter to this property-tax-to-total-rent ratio. values: 2021-01-01: 0.20 metadata: @@ -6,7 +6,7 @@ metadata: period: year label: Missouri property tax credit property-tax-to-total-rent ratio reference: - - title: 2023 Form Missouri-CRP, Line 9 + - title: 2023 Form MO-CRP, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2023.pdf#page=24 - - title: 2021 Form Missouri-CRP, Line 9 + - title: 2021 Form MO-CRP, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=24 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml index c12d8fd7107..e5406680946 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/public_assistance_types.yaml @@ -1,4 +1,4 @@ -description: Types of public assistance included in MO PTC gross income +description: Missouri includes these types of public assistance in the gross income for the property tax credit. values: 2008-08-28: - ssi diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml index fe5b945ec0d..7863016dee3 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/refundable.yaml @@ -7,5 +7,5 @@ metadata: label: Missouri refundable tax credits period: year reference: - - title: https://revisor.mo.gov/main/OneSection.aspx?section=135.020&bid=6437 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.020 href: https://revisor.mo.gov/main/OneSection.aspx?section=135.020&bid=6437 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml index f4d8b60a764..ee51d2c069e 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/match.yaml @@ -6,5 +6,5 @@ metadata: label: Missouri EITC match period: year reference: - - title: 143.177. Missouri working family tax credit act + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.177 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.177&bid=49978&hl= diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml index 0dce2b97e98..ad578b22204 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml @@ -7,9 +7,9 @@ metadata: period: year label: Missouri business income deduction rate reference: - - title: 2023 Form Missouri-1040, Line 17 + - title: 2023 Form MO-1040, Line 17 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=16 - - title: 2022 Form Missouri-1040, Line 17 + - title: 2022 Form MO-1040, Line 17 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=16 - - title: 2023 Missouri Revisor 143.022 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.022 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.022 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml index 81bde8303fa..e04b7058f99 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/cap.yaml @@ -14,7 +14,7 @@ metadata: period: year label: Missouri federal income tax deduction cap reference: - - title: 2021 Missouri Form Missouri-1040 Individual Income Tax Long Form Instructions + - title: 2021 Missouri Form MO-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml index e7df1d1bfb9..1dbbb95d48d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/ignored_credits.yaml @@ -10,5 +10,5 @@ metadata: reference: - title: Revisor of Missouri Title X TAXATION AND REVENUE section 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 - - title: 2021 Form Missouri-1040 instructions, Line 9 + - title: 2021 Form MO-1040 instructions, Line 9 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=7 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml index e5716144d67..c6b93b19522 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml @@ -22,9 +22,9 @@ brackets: 2021-01-01: 125_000 metadata: reference: - - title: 2021 Form Missouri-1040, Line 12 + - title: 2021 Form MO-1040, Line 12 href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf - - title: Revisor of Missouri, Title X TAXATION AND REVENUE, Chapter 143.171 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.171 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044 label: Missouri federal income tax deduction rates type: single_amount diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml index a964dc8a213..6cc083a937d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml @@ -14,9 +14,9 @@ metadata: reference: - title: 2021 Itemized Deductions Schedule A (Form 1040) href: https://www.irs.gov/pub/irs-pdf/f1040sa.pdf - - title: Missouri Title X TAXATION AND REVENUE, Chapter 143.141. Itemized deductions, when authorized, how computed. + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.141 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.141&bid=7212 - - title: 2021 Form Missouri-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions + - title: 2021 Form MO-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=2 - - title: 2021 Form Missouri-1040 instructions + - title: 2021 Form MO-1040 instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=16 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml index f4c6f2a4aea..c8806f204a4 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/private_pension_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missouri private pension deduction allowance reference: - - title: 2021 Individual Income Tax Long Form Missouri-1040 Instructions + - title: 2021 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Individual Income Tax Long Form Missouri-1040 + - title: 2021 Individual Income Tax Long Form MO-1040 href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml index b0ea33a8eb8..e2f907ee463 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/pension/public_pension_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missouri public pension deduction allowance reference: - - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Form Missouri-1040 Individual Income Tax Long Form + - title: 2021 Form MO-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml index ab74557c84c..b41992ac4b0 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml @@ -10,13 +10,13 @@ metadata: period: year label: Missouri max social security benefit reference: - - title: 2020 Individual Income Tax Adjustments Form Missouri-A + - title: 2020 Individual Income Tax Adjustments Form MO-A href: https://dor.mo.gov/forms/MO-A_2020.pdf#page=3 - - title: 2021 Individual Income Tax Adjustments Form Missouri-A + - title: 2021 Individual Income Tax Adjustments Form MO-A href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - - title: Form Missouri-A 2022 + - title: Form MO-A 2022 href: https://dor.mo.gov/forms/MO-A_2022.pdf#page=3 - - title: Form Missouri-A 2023 + - title: Form MO-A 2023 href: https://dor.mo.gov/forms/MO-A_2023.pdf#page=3 - - title: Missouri Revisor 143.124 + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml index 87936edb346..f172b0ac6ee 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssd_deduction_allowance.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missour social security or social security disability deduction allowance reference: - - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3 - - title: 2021 Form Missouri-1040 Individual Income Tax Long Form + - title: 2021 Form MO-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml index 99e16a51d8f..576248eda58 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/ss_or_ssdi_exemption_threshold.yaml @@ -14,9 +14,9 @@ metadata: period: year label: Missour social security or social security disability income exemption threshold reference: - - title: 2021 Form Missouri-1040 Individual Income Tax Long Form + - title: 2021 Form MO-1040 Individual Income Tax Long Form href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3 - - title: 2021 Form Missouri-1040 Individual Income Tax Long Form Instructions + - title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=17 - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml index c948a3f4853..6af401fb36d 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml @@ -10,21 +10,21 @@ values: 2024-01-01: 1_273 metadata: reference: - - title: Missouri Legal Code | 143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when. - href: https://rezvisor.mo.gov/main/OneSection.aspx?section=143.021 - - title: 2023 Individual Income Tax Long Form Missouri-1040 Instructions + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.021 + href: https://revisor.mo.gov/main/OneSection.aspx?section=143.021 + - title: 2023 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=26 - - title: 2022 Individual Income Tax Long Form Missouri-1040 Instructions + - title: 2022 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - - title: 2021 Individual Income Tax Long Form Missouri-1040 Instructions + - title: 2021 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - - title: 2020 Individual Income Tax Long Form Missouri-1040 Instructions + - title: 2020 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2020.pdf#page=22 - - title: 2019 Individual Income Tax Long Form Missouri-1040 Instructions + - title: 2019 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2019.pdf#page=22 - - title: 2018 Individual Income Tax Long Form Missouri-1040 Instructions + - title: 2018 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2018.pdf#page=20 - - title: 2017 Individual Income Tax Long Form Missouri-1040 Instructions + - title: 2017 Individual Income Tax Long Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2017.pdf#page=20 - title: 2024 Missouri Withholding Tax Formula href: https://dor.mo.gov/forms/Withholding%20Formula_2024.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml index df5f86428ae..c32e497b1d6 100644 --- a/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml @@ -111,15 +111,15 @@ brackets: metadata: reference: - - title: 2019 Missouri Income Tax Chart Form Missouri-1040 Instructions + - title: 2019 Missouri Income Tax Chart Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2019.pdf#page=22 - - title: 2020 Missouri Income Tax Chart Form Missouri-1040 Instructions + - title: 2020 Missouri Income Tax Chart Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2020.pdf#page=22 - - title: 2021 Missouri Income Tax Chart Form Missouri-1040 Instructions + - title: 2021 Missouri Income Tax Chart Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26 - - title: 2022 Missouri Income Tax Chart Form Missouri-1040 Instructions + - title: 2022 Missouri Income Tax Chart Form MO-1040 Instructions href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26 - - title: Missouri Legal Code, Chapter 143.011. Resident individuals — tax rates — rate reductions, when. + - title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.011 href: https://revisor.mo.gov/main/OneSection.aspx?section=143.011&bid=51511&hl= - title: 2024 Missouri Withholding Tax Formula href: https://dor.mo.gov/forms/Withholding%20Formula_2024.pdf#page=2