Refactor the Missouri income tax parameter structure

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    changed:
+    - Remove state codes for Missouri. 

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=

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:
@@ -8,5 +8,5 @@ metadata:
   reference:
     - title: 2023 Form MO-PTS - Property Tax Credit Schedule
       href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=1
-    - title: MO Rev 135.010
+    - 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

policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/aged_survivor_min_age.yaml

@@ -1,12 +1,12 @@
-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:
   unit: year
   period: year
   label: Missouri property tax credit aged survivor minimum age
   reference:
-    - title: MO Rev 135.010
+    - 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

policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/rent_property_tax_limit.yaml → 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:
@@ -10,5 +10,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2
     - title: 2021 MO-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: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.025
       href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025

policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_owner.yaml → 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:
@@ -10,5 +10,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2
     - title: MO-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: 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

policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/income_offset/joint_renter.yaml → 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:
@@ -10,5 +10,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2
     - title: MO-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: 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

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:
@@ -10,5 +10,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2
     - title: MO-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: 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

policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/threshold.yaml → 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
@@ -11,5 +11,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=46
     - title: 2021 MO-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: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.030 (1)
       href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030

policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/rate.yaml

@@ -1,10 +1,10 @@
-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:
   unit: currency-USD
   period: year
   label: Missouri property tax credit phaseout rate
   reference:
-    - title: MO 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

policyengine_us/parameters/gov/states/mo/tax/income/credits/property_tax/phase_out/step.yaml

@@ -1,10 +1,10 @@
-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:
   unit: currency-USD
   period: year
   label: Missouri property tax credit phaseout step size
   reference:
-    - title: MO 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

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:
@@ -10,5 +10,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-PTS_2023.pdf#page=2
     - title: 2021 MO-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: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 135.025
       href: https://revisor.mo.gov/main/OneSection.aspx?section=135.025

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:

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

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

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=

policyengine_us/parameters/gov/states/mo/tax/income/deductions/business_income/rate.yaml

@@ -11,5 +11,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=16
     - title: 2022 Form MO-1040, Line 17
       href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=16
-    - title: 2023 MO 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

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 MO-1040 Individual Income Tax Long Form Instructions
       href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf

policyengine_us/parameters/gov/states/mo/tax/income/deductions/federal_income_tax/rate.yaml

@@ -24,7 +24,7 @@ metadata:
   reference:
     - 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

policyengine_us/parameters/gov/states/mo/tax/income/deductions/itemized.yaml

@@ -14,7 +14,7 @@ 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 MO-A - Individual Income Tax Adjustments, Part 2 - Missouri Itemized Deductions
       href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=2

policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_public_pension_deduction_allowance.yaml → 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 MO-1040 Individual Income Tax Long Form Instructions
       href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3

policyengine_us/parameters/gov/states/mo/tax/income/deductions/mo_max_social_security_benefit.yaml → policyengine_us/parameters/gov/states/mo/tax/income/deductions/social_security/max_social_security_benefit.yaml

@@ -18,5 +18,5 @@ metadata:
       href: https://dor.mo.gov/forms/MO-A_2022.pdf#page=3
     - title: Form MO-A 2023
       href: https://dor.mo.gov/forms/MO-A_2023.pdf#page=3
-    - title: MO 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

policyengine_us/parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml

@@ -10,8 +10,8 @@ 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: 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 MO-1040 Instructions

policyengine_us/parameters/gov/states/mo/tax/income/rates.yaml

@@ -119,7 +119,7 @@ metadata:
       href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=26
     - 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

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"])
@@ -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)

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,
             ),
         )

policyengine_us/variables/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction_section_a.py

@@ -34,24 +34,24 @@ 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,
             0,
         )
         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

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.

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)