diff --git a/changelog_entry.yaml b/changelog_entry.yaml index f8f61c000cc..43d81c7457a 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +1,10 @@ - bump: minor changes: added: - - Add Florida Temporary Cash Assistance (TCA) program. + - Updated Arizona 2025 standard deductions ($15,750 single/$31,500 joint/$23,625 HOH). + - Added 2025 references to Arizona income tax parameters. + - Added comprehensive 2025 integration tests for Arizona income tax model. + changed: + - Updated Arizona charitable contribution credit with 2025 references. + - Updated Arizona capital gains subtraction rate with 2025 references. + - Updated Arizona family tax credit, dependent credit, and exemption parameters with 2025 values. diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml index 00633a94283..cad7457d55b 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_foster.yaml @@ -11,7 +11,11 @@ metadata: breakdown: - filing_status reference: - - title: Ariz. Rev. Stat. § 43-1088 (B) + - title: Credits for Contributions to QCOs and QFCOs + href: https://azdor.gov/tax-credits/credits-contributions-qcos-and-qfcos + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: Ariz. Rev. Stat. 43-1088 (B) href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions - title: Arizona Schedule A href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form @@ -23,23 +27,28 @@ JOINT: 2022-01-01: 1_000 2023-01-01: 1_051 2024-01-01: 1_173 + 2025-01-01: 1_234 HEAD_OF_HOUSEHOLD: 2021-01-01: 500 2022-01-01: 500 2023-01-01: 526 2024-01-01: 587 + 2025-01-01: 618 SURVIVING_SPOUSE: 2021-01-01: 500 2022-01-01: 500 2023-01-01: 526 2024-01-01: 587 + 2025-01-01: 618 SINGLE: 2021-01-01: 500 2022-01-01: 500 2023-01-01: 526 2024-01-01: 587 + 2025-01-01: 618 SEPARATE: 2021-01-01: 500 2022-01-01: 500 2023-01-01: 526 2024-01-01: 587 + 2025-01-01: 618 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml index b0fe2dc3e4a..b83abf8dcb3 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/charitable_contribution/ceiling/qualifying_organization.yaml @@ -12,9 +12,13 @@ metadata: breakdown: - filing_status reference: - - title: Ariz. Rev. Stat. § 43-1088 (A) + - title: Credits for Contributions to QCOs and QFCOs + href: https://azdor.gov/tax-credits/credits-contributions-qcos-and-qfcos + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: Ariz. Rev. Stat. 43-1088 (A) href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions - - title: Arizona Schedule A Year 2022 Page 1 + - title: Arizona Schedule A Year 2022 href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form#page=1 - title: Credit for Contributions to Qualifying Charitable Organizations href: https://azdor.gov/forms/tax-credits-forms/credit-contributions-qualifying-charitable-organizations @@ -24,23 +28,28 @@ JOINT: 2022-01-01: 800 2023-01-01: 841 2024-01-01: 938 + 2025-01-01: 987 HEAD_OF_HOUSEHOLD: 2021-01-01: 400 2022-01-01: 400 2023-01-01: 421 2024-01-01: 470 + 2025-01-01: 495 SURVIVING_SPOUSE: 2021-01-01: 400 2022-01-01: 400 2023-01-01: 421 2024-01-01: 470 + 2025-01-01: 495 SINGLE: 2021-01-01: 400 2022-01-01: 400 2023-01-01: 421 2024-01-01: 470 + 2025-01-01: 495 SEPARATE: 2021-01-01: 400 2022-01-01: 400 2023-01-01: 421 2024-01-01: 470 + 2025-01-01: 495 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/amount.yaml index 18f8fb5e28a..84af9b2def4 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/amount.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/amount.yaml @@ -1,4 +1,4 @@ -description: Arizona allows this base amount under the dependent tax credit, based on the dependent age. +description: Arizona allows this base amount under the dependent tax credit, based on the dependent age. metadata: type: single_amount period: year @@ -6,16 +6,18 @@ metadata: amount_unit: currency-USD label: Arizona dependent tax credit amount reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21 - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20 - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 21 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 13, Line 21 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (B), (1) & (2) - href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm + href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm brackets: - threshold: 2021-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/increment.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/increment.yaml index d4f41520dd3..094d4d7ca4b 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/increment.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/increment.yaml @@ -4,15 +4,17 @@ metadata: unit: currency-USD label: Arizona dependent tax credit reduction increment reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=22 - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20 - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2) - href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm + href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm values: 2021-01-01: 1_000 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/percentage.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/percentage.yaml index a9ce36f09af..02988c51e70 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/percentage.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/percentage.yaml @@ -4,15 +4,17 @@ metadata: unit: /1 label: Arizona dependent tax credit reduction percentage reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=22 - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20 - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2) - href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm + href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm values: 2021-01-01: 0.05 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml index d399c05fdde..75cd76dfae1 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/dependent_credit/reduction/start.yaml @@ -14,13 +14,15 @@ metadata: period: year label: Arizona dependent tax credit phase out start reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21 - title: Arizona Form 140 - 2021 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20 - title: Arizona Form 140 - 2022 Resident Personal Income Tax Return href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21 - - title: Arizona Form 140A - 2023 Resident Personal Income Tax Booklet Page 12, Line 21 + - title: Arizona Form 140A - 2023 Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: Arizona Form 140A - 2024 Resident Personal Income Tax Booklet Page 13, Line 21 + - title: Arizona Form 140A - 2024 Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2) href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml index 8eaaac0c34b..0aeaeae781d 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/cap.yaml @@ -16,13 +16,15 @@ SURVIVING_SPOUSE: SEPARATE: 2021-01-01: 120 reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 - title: 43-1073. Family income tax credit (B) href: https://www.azleg.gov/ars/43/01073.htm - title: 2022 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=23 - title: 2021 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line22 Step 4 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line22 Step 4 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/per_person.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/per_person.yaml index a031de8c7a3..7a666d9177e 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/per_person.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/amount/per_person.yaml @@ -1,18 +1,20 @@ -description: Arizona provides the following family income tax credit amount per person. +description: Arizona provides the following family income tax credit amount per person. metadata: unit: currency-USD period: year label: Arizona Family Income Tax Credit amount reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073. Family income tax credit (B) href: https://www.azleg.gov/ars/43/01073.htm - title: 2022 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=23 - title: 2021 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 22, Step 4 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 22, Step 4 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet values: 2021-01-01: 40 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/head_of_household.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/head_of_household.yaml index 1832dd13913..c719ef6a030 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/head_of_household.yaml @@ -5,11 +5,13 @@ metadata: rate_unit: currency-USD label: Arizona family tax credit head of household maximum income reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 - title: 43-1073. Family income tax credit (a) (1, 5-8) href: https://www.azleg.gov/ars/43/01073.htm - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/joint.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/joint.yaml index 31dd3fa58dd..fd9e1b9d30a 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/joint.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/joint.yaml @@ -5,15 +5,17 @@ metadata: rate_unit: currency-USD label: Arizona family tax credit joint maximum income reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 - title: 43-1073. Family income tax credit (a) (1-4) href: https://www.azleg.gov/ars/43/01073.htm - title: 2022 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22 - title: 2021 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet brackets: - threshold: diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/separate.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/separate.yaml index 67e8c892187..ef172a93344 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/separate.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/separate.yaml @@ -4,15 +4,17 @@ metadata: unit: currency-USD label: Arizona family tax credit separate maximum income reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 - title: 43-1073. Family income tax credit (a) (9) href: https://www.azleg.gov/ars/43/01073.htm - title: 2022 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22 - title: 2021 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet values: 2021-01-01: 10_000 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/single.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/single.yaml index f206c7ec36b..458be67d579 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/single.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/family_tax_credits/income_limit/single.yaml @@ -4,15 +4,17 @@ metadata: unit: currency-USD label: Arizona family tax credit single maximum income reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23 - title: 43-1073. Family income tax credit (a) (9) href: https://www.azleg.gov/ars/43/01073.htm - title: 2022 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22 - title: 2021 Arizona Tax Form Instructions Line50 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet values: - 2021-01-01: 10_000 + 2021-01-01: 10_000 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/amount.yaml index 90bc4dc9941..c6aa7679f4f 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/amount.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/amount.yaml @@ -4,15 +4,17 @@ metadata: period: year label: Arizona increase excise tax credit amount reference: - - title: Taxation of Income § 43-1072.01 - Credit for increased excise taxes paid (C) + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=26 + - title: Taxation of Income 43-1072.01 - Credit for increased excise taxes paid (C) href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072-01.htm - - title: AZ tax-140 From Year 2021 Line 56 + - title: AZ tax-140 From Year 2021 Line 56 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=45 - - title: AZ tax-140 From Year 2022 Line 56 + - title: AZ tax-140 From Year 2022 Line 56 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=43 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 26 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet values: 2001-01-01: 25 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml index 0211377d42f..70e9422ef86 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml @@ -6,15 +6,17 @@ metadata: breakdown: - filing_status reference: - - title: Taxation of Income § 43-1072.01 - Credit for increased excise taxes paid (A), (1 & 2) + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=25 + - title: Taxation of Income 43-1072.01 - Credit for increased excise taxes paid (A), (1 & 2) href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072-01.htm - - title: AZ tax-140 From Year 2021 Line 56 + - title: AZ tax-140 From Year 2021 Line 56 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=45 - - title: AZ tax-140 From Year 2022 Line 56 + - title: AZ tax-140 From Year 2022 Line 56 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=43 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet SINGLE: @@ -27,4 +29,3 @@ SURVIVING_SPOUSE: 2001-01-01: 25_000 SEPARATE: 2001-01-01: 12_500 - diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/max_amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/max_amount.yaml index dfbf46f37a6..0e0dd4933f2 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/max_amount.yaml @@ -1,18 +1,20 @@ -description: Arizona allows for the following increase excise tax credit maximum amount. +description: Arizona allows for the following increase excise tax credit maximum amount. metadata: unit: currency-USD period: year label: Arizona increase excise tax credit max amount reference: - - title: Taxation of Income § 43-1072.01 - Credit for increased excise taxes paid (C) + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=26 + - title: Taxation of Income 43-1072.01 - Credit for increased excise taxes paid (C) href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072-01.htm - - title: AZ tax-140 From Year 2021 Line 56 + - title: AZ tax-140 From Year 2021 Line 56 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=45 - - title: AZ tax-140 From Year 2022 Line 56 + - title: AZ tax-140 From Year 2022 Line 56 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=43 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet values: 2001-01-01: 100 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/non_refundable.yaml index 2ca0bdffd64..55f04c92d1d 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/non_refundable.yaml @@ -16,7 +16,7 @@ metadata: href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=23 - title: 2021 Arizona Tax Form Instructions href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=23 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet, Page 21 & 12 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet, Page 23 & 13 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/property_tax/age_threshold.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/property_tax/age_threshold.yaml index b10a2342a90..c0cee8a0dcb 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/property_tax/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/property_tax/age_threshold.yaml @@ -1,6 +1,8 @@ description: Arizona limits the property tax credit to filers of this age or older. metadata: reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=26 - title: 2024 Property Tax Refund (Credit) Claim Form 140PTC href: https://azdor.gov/forms/tax-credits-forms/property-tax-refund-credit-claim-form-fillable#page=2 - title: 2023 Property Tax Refund (Credit) Claim Form 140PTC diff --git a/policyengine_us/parameters/gov/states/az/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/refundable.yaml index a9e58eac5bd..56cc15867cf 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/credits/refundable.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/credits/refundable.yaml @@ -3,6 +3,13 @@ values: 2019-01-01: - az_increased_excise_tax_credit - az_property_tax_credit + 2021-01-01: + - az_increased_excise_tax_credit + - az_property_tax_credit + - az_families_tax_rebate + 2022-01-01: + - az_increased_excise_tax_credit + - az_property_tax_credit metadata: unit: list period: year @@ -12,7 +19,7 @@ metadata: href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=24 - title: 2021 Arizona Tax Form Instructions href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=19 - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 23, Line 28 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 23, Line 28 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet diff --git a/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/amount.yaml index 091f61c4b53..59a8fea388d 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/amount.yaml @@ -6,9 +6,11 @@ metadata: breakdown: - az_filing_status reference: - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, line 18 + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=1 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, line 18 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140-arizona-resident-personal-income-tax-booklet @@ -22,18 +24,22 @@ JOINT: 2022-01-01: 25_900 2023-01-01: 27_700 2024-01-01: 29_200 + 2025-01-01: 31_500 HEAD_OF_HOUSEHOLD: 2021-01-01: 18_800 2022-01-01: 19_400 2023-01-01: 20_800 2024-01-01: 21_900 + 2025-01-01: 23_625 SINGLE: 2021-01-01: 12_550 2022-01-01: 12_950 2023-01-01: 13_850 2024-01-01: 14_600 + 2025-01-01: 15_750 SEPARATE: 2021-01-01: 12_550 2022-01-01: 12_950 2023-01-01: 13_850 2024-01-01: 14_600 + 2025-01-01: 15_750 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/increased/rate.yaml b/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/increased/rate.yaml index c7661bbbcbd..8bf3cb10d13 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/increased/rate.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/increased/rate.yaml @@ -2,21 +2,24 @@ description: Arizona increases the standard deduction by this fraction of charit metadata: label: Arizona increased standard deduction for charitable contributions rate period: year - unit: currency-USD + unit: /1 reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21 + - title: 2024 Arizona Form 140 Resident Personal Income Tax Booklet + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=25 + - title: 2023 Arizona Form 140 Resident Personal Income Tax Booklet + href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=24 - title: 2021 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=43 - title: 43-1041. Optional standard deduction Line I href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01041.htm - - title: 2023 Arizona Form 140 Resident Personal Income Tax Booklet Page 3 - href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2024 Arizona Form 140 Resident Personal Income Tax Booklet Page 25 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=25 values: 2019-01-01: 0.25 2022-01-01: 0.27 2023-01-01: 0.31 2024-01-01: 0.33 + 2025-01-01: 0.34 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/aged.yaml b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/aged.yaml index e4e198a92a5..f329f0ee493 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/aged.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/aged.yaml @@ -5,10 +5,12 @@ metadata: amount_unit: currency-USD period: year label: Arizona aged exemption amount - reference: - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Box 11a + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=20 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 11, Line 13 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: Arizona Form 140 (2022) Line 38 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/blind.yaml b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/blind.yaml index 17a74edb783..61c71f7e747 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/blind.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/blind.yaml @@ -3,10 +3,12 @@ metadata: unit: currency-USD period: year label: Arizona blind exemption amount - reference: - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 11, Line 14 + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=20 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 11, Line 14 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: Arizona Form 140 (2022) Line 39 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/amount.yaml index 2fe2d58a8ab..685ffb043ad 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/amount.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/amount.yaml @@ -3,10 +3,12 @@ metadata: unit: currency-USD period: year label: Arizona parents and grandparents exemption amount - reference: - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11 + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=20 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: Arizona Form 140 (2022) Line 41 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/cost_rate.yaml b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/cost_rate.yaml index a78b2a69b9f..f849edcfc0d 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/cost_rate.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/cost_rate.yaml @@ -1,12 +1,14 @@ -description: Arizona allows for the parent and grandparent exemptions if the filer paid care and support costs over this percentage of total costs. +description: Arizona allows for the parent and grandparent exemptions if the filer paid care and support costs over this percentage of total costs. metadata: unit: /1 period: year - label: Arizona parents and grandparents exemption cost rate - reference: - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a + label: Arizona parents and grandparents exemption cost rate + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=7 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Tax Form Instructions href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i.pdf#page20 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/min_age.yaml b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/min_age.yaml index 55c14eb4d8e..36cd5f495a8 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/min_age.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/parent_grandparent/min_age.yaml @@ -1,12 +1,14 @@ -description: Arizona extends the parents and grandparents exemption to filers this age or older. +description: Arizona extends the parents and grandparents exemption to filers this age or older. metadata: unit: year period: year label: Arizona parents and grandparents exemption age threshold - reference: - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=6 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 43-1023. Arizona Exemptions for blind persons and persons sixty-five years of age or older. (C) href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01023.htm diff --git a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/stillborn.yaml b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/stillborn.yaml index 0153e013bff..097d9b70ee8 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/exemptions/stillborn.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/exemptions/stillborn.yaml @@ -3,10 +3,12 @@ metadata: unit: currency-USD period: year label: Arizona stillborn exemption amount - reference: - - title: 2024 Resident Personal Income Tax Return Arizona Form 140 Page 40 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf - - title: 2023 Resident Personal Income Tax Return Arizona Form 140 Page 20 + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=20 + - title: 2024 Resident Personal Income Tax Return Arizona Form 140 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf + - title: 2023 Resident Personal Income Tax Return Arizona Form 140 href: https://azdor.gov/sites/default/files/2023-10/FORMS_INDIVIDUAL_140-SVi.pdf - title: Arizona Form 140 (2022) Line 40 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/main/head_of_household.yaml b/policyengine_us/parameters/gov/states/az/tax/income/main/head_of_household.yaml index d770d1cc46a..728ce90d2f7 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/main/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/main/head_of_household.yaml @@ -7,9 +7,11 @@ metadata: reference: - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1011 href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01011.htm - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf diff --git a/policyengine_us/parameters/gov/states/az/tax/income/main/joint.yaml b/policyengine_us/parameters/gov/states/az/tax/income/main/joint.yaml index 31866922a07..9dcbe0a61ae 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/main/joint.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/main/joint.yaml @@ -7,9 +7,11 @@ metadata: reference: - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1011 href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01011.htm - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/ - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf @@ -47,4 +49,3 @@ brackets: rate: 2019-01-01: 0.045 2023-01-01: 0.025 - diff --git a/policyengine_us/parameters/gov/states/az/tax/income/main/separate.yaml b/policyengine_us/parameters/gov/states/az/tax/income/main/separate.yaml index 966b3e5a908..7eacd84ec71 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/main/separate.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/main/separate.yaml @@ -7,9 +7,11 @@ metadata: reference: - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1011 href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01011.htm - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 20, Line 20 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf diff --git a/policyengine_us/parameters/gov/states/az/tax/income/main/single.yaml b/policyengine_us/parameters/gov/states/az/tax/income/main/single.yaml index 03491a4da91..91dc780a7e6 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/main/single.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/main/single.yaml @@ -7,9 +7,11 @@ metadata: reference: - title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1011 href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01011.htm - - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21 + - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 + - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf diff --git a/policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_older_dependent.yaml b/policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_older_dependent.yaml new file mode 100644 index 00000000000..21c3b0a2f19 --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_older_dependent.yaml @@ -0,0 +1,10 @@ +description: Arizona Families Tax Rebate amount per dependent age 17 or older. +metadata: + period: year + unit: currency-USD + label: Arizona Families Tax Rebate amount per older dependent + reference: + - title: Arizona Families Tax Rebate + href: https://azdor.gov/individuals/arizona-families-tax-rebate +values: + 2021-01-01: 100 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_young_dependent.yaml b/policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_young_dependent.yaml new file mode 100644 index 00000000000..9fbb5be2837 --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_young_dependent.yaml @@ -0,0 +1,10 @@ +description: Arizona Families Tax Rebate amount per dependent under age 17. +metadata: + period: year + unit: currency-USD + label: Arizona Families Tax Rebate amount per young dependent + reference: + - title: Arizona Families Tax Rebate + href: https://azdor.gov/individuals/arizona-families-tax-rebate +values: + 2021-01-01: 250 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/rebate/max_dependents.yaml b/policyengine_us/parameters/gov/states/az/tax/income/rebate/max_dependents.yaml new file mode 100644 index 00000000000..7eee9d41c64 --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/rebate/max_dependents.yaml @@ -0,0 +1,23 @@ +description: Maximum number of dependents counted for the Arizona Families Tax Rebate. +metadata: + period: year + unit: /1 + label: Arizona Families Tax Rebate maximum dependents + propagate_metadata_to_children: true + breakdown: + - filing_status + reference: + - title: Arizona Families Tax Rebate + href: https://azdor.gov/individuals/arizona-families-tax-rebate + - title: SB1734 - Arizona Families Tax Rebate + href: https://www.azleg.gov/legtext/56leg/1r/laws/0147.htm +SINGLE: + 2021-01-01: 3 +HEAD_OF_HOUSEHOLD: + 2021-01-01: 3 +SEPARATE: + 2021-01-01: 3 +SURVIVING_SPOUSE: + 2021-01-01: 3 +JOINT: + 2021-01-01: 6 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/rebate/young_dependent_age_threshold.yaml b/policyengine_us/parameters/gov/states/az/tax/income/rebate/young_dependent_age_threshold.yaml new file mode 100644 index 00000000000..9dfba632cdd --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/rebate/young_dependent_age_threshold.yaml @@ -0,0 +1,10 @@ +description: Age threshold for young dependent classification for the Arizona Families Tax Rebate. +metadata: + period: year + unit: year + label: Arizona Families Tax Rebate young dependent age threshold + reference: + - title: Arizona Families Tax Rebate + href: https://azdor.gov/individuals/arizona-families-tax-rebate +values: + 2021-01-01: 17 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/able_account/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/able_account/cap.yaml new file mode 100644 index 00000000000..da54cdff21e --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/able_account/cap.yaml @@ -0,0 +1,20 @@ +description: Arizona subtracts 529A ABLE account contributions up to this amount, per beneficiary, from adjusted gross income, depending on filing status. +metadata: + period: year + unit: currency-USD + label: Arizona 529A ABLE account subtraction cap + breakdown: + - az_filing_status + reference: + - title: A.R.S. 43-1022 - Subtractions from Arizona Gross Income + href: https://www.azleg.gov/ars/43/01022.htm + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=16 +SINGLE: + 2021-01-01: 2_000 +HEAD_OF_HOUSEHOLD: + 2021-01-01: 2_000 +JOINT: + 2021-01-01: 4_000 +SEPARATE: + 2021-01-01: 4_000 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/adoption/max_amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/adoption/max_amount.yaml new file mode 100644 index 00000000000..cedb52aab11 --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/adoption/max_amount.yaml @@ -0,0 +1,28 @@ +description: Arizona allows a subtraction for qualifying adoption expenses up to this maximum amount, depending on filing status and tax year. +metadata: + period: year + unit: currency-USD + label: Arizona adoption expense subtraction maximum + breakdown: + - az_filing_status + reference: + - title: A.R.S. 43-1022 - Subtractions from Arizona Gross Income + href: https://www.azleg.gov/ars/43/01022.htm + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=17 +SINGLE: + 2021-01-01: 5_000 + 2023-01-01: 40_000 + 2026-01-01: 5_000 +HEAD_OF_HOUSEHOLD: + 2021-01-01: 5_000 + 2023-01-01: 40_000 + 2026-01-01: 5_000 +JOINT: + 2021-01-01: 10_000 + 2023-01-01: 40_000 + 2026-01-01: 10_000 +SEPARATE: + 2021-01-01: 10_000 + 2023-01-01: 40_000 + 2026-01-01: 10_000 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/capital_gains/rate.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/capital_gains/rate.yaml index 1399bb35402..d6c56104481 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/capital_gains/rate.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/capital_gains/rate.yaml @@ -4,11 +4,13 @@ metadata: period: year unit: /1 reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=13 - title: 43-1022. Subtractions from Arizona gross income (22) href: https://www.azleg.gov/ars/43/01022.htm - title: 2024 Arizona Form 140NR Nonresident Personal Income Tax Booklet Line 34 href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140NRBooklet.pdf#page=19 - - title: 2023 Arizona Form 140NR Nonresident Personal Income Tax Booklet Line 34 + - title: 2023 Arizona Form 140NR Nonresident Personal Income Tax Booklet Line 34 href: https://azdor.gov/sites/default/files/2023-12/FORMS_INDIVIDUAL_2023_140NRBooklet.pdf#page=19 - title: 2022 Arizona Resident Personal Income Tax Return Form140 Line24 href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml index 21e84448d5e..b33f71343d0 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml @@ -16,6 +16,8 @@ SEPARATE: reference: - title: 43-1022. Subtractions from Arizona gross income (27) href: https://www.azleg.gov/ars/43/01022.htm + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=16 - title: 2024 Arizona Form 140 Resident Personal Income Tax Booklet, Line 34 href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=22 - title: 2023 Arizona Form 140 Resident Personal Income Tax Booklet, Line 34 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/military_retirement/max_amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/military_retirement/max_amount.yaml index 4c595921d01..a5f67276338 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/military_retirement/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/military_retirement/max_amount.yaml @@ -9,7 +9,9 @@ metadata: period: year label: Arizona military retirement subtraction max amount reference: - - title: Subtractions from Arizona gross income 43-1022(26) + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=15 + - title: Subtractions from Arizona gross income 43-1022(26) href: https://www.azleg.gov/ars/43/01022.htm - title: 2021 Form 140 - Arizona Resident Personal Income Tax Booklet, 29b href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=27 diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/pension/public_pension_cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/pension/public_pension_cap.yaml index 3d38d1ff2d7..c5345d2d614 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/pension/public_pension_cap.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/pension/public_pension_cap.yaml @@ -4,6 +4,8 @@ metadata: period: year unit: currency-USD reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=14 - title: 2022 Arizona Form 140 Resident Personal Income Tax Booklet href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=18 - title: 2021 Arizona Form 140 Resident Personal Income Tax Booklet @@ -17,4 +19,3 @@ metadata: values: 2021-01-01: 2_500 - diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/subtractions.yaml index 6e76617334c..a4425acbb1c 100644 --- a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/subtractions.yaml +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/subtractions.yaml @@ -7,12 +7,17 @@ values: - az_military_retirement_subtraction # Line 29b - taxable_social_security # Line 30 - military_service_income # Line 32 - - az_529_college_savings_plan_subtraction # Line 34 + - az_529_college_savings_plan_subtraction # Line 34a + - az_529a_able_account_subtraction # Line 34b + - az_adoption_expense_subtraction # Other subtractions - Item D + - az_families_tax_rebate_subtraction # Line 36, Item U metadata: unit: list period: year label: Arizona adjusted gross income subtractions reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Line 36 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona From 140 Resident Personal Income Tax Return, Line 36 href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2024_140Booklet.pdf#page=22 - title: 2023 Arizona From 140 Resident Personal Income Tax Return, Line 36 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_families_tax_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_families_tax_rebate.yaml new file mode 100644 index 00000000000..2ef130fc49a --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_families_tax_rebate.yaml @@ -0,0 +1,242 @@ +# Arizona Families Tax Rebate Tests +# Per SB1734 (Laws 2023, Chapter 147) +# +# Eligibility: +# - Must have filed 2021 AZ resident return +# - Must have claimed dependent tax credit +# - Must have at least $1 of AZ income tax liability +# +# Rebate Amounts: +# - Dependent under age 17: $250 +# - Dependent age 17 or older: $100 +# - Young dependents are prioritized for counting +# +# Maximum by filing status: +# - Single/HOH/MFS: 3 dependents, $750 max +# - MFJ: 6 dependents, $1,500 max + +- name: 2021 - Single filer with tax liability and two young dependents + period: 2021 + input: + people: + filer: + age: 35 + employment_income: 50_000 + is_tax_unit_dependent: false + child1: + age: 8 + is_tax_unit_dependent: true + child2: + age: 12 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child1, child2] + filing_status: SINGLE + households: + household: + members: [filer, child1, child2] + state_code: AZ + output: + # Two dependents under 17 = $500 + az_families_tax_rebate: 500 + +- name: 2021 - Single filer with no tax liability - no rebate + period: 2021 + input: + people: + filer: + age: 35 + employment_income: 0 + is_tax_unit_dependent: false + child: + age: 10 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child] + filing_status: SINGLE + households: + household: + members: [filer, child] + state_code: AZ + output: + # No tax liability = no rebate eligibility + az_families_tax_rebate: 0 + +- name: 2021 - Joint filers with three young dependents - max rebate + period: 2021 + input: + people: + filer1: + age: 40 + employment_income: 80_000 + is_tax_unit_dependent: false + filer2: + age: 38 + is_tax_unit_dependent: false + child1: + age: 5 + is_tax_unit_dependent: true + child2: + age: 10 + is_tax_unit_dependent: true + child3: + age: 14 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer1, filer2, child1, child2, child3] + filing_status: JOINT + households: + household: + members: [filer1, filer2, child1, child2, child3] + state_code: AZ + output: + # Three dependents under 17 = $750 + az_families_tax_rebate: 750 + +- name: 2021 - Single filer with mixed age dependents + period: 2021 + input: + people: + filer: + age: 45 + employment_income: 60_000 + is_tax_unit_dependent: false + child1: + age: 10 + is_tax_unit_dependent: true + child2: + age: 15 + is_tax_unit_dependent: true + child3: + age: 19 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child1, child2, child3] + filing_status: SINGLE + households: + household: + members: [filer, child1, child2, child3] + state_code: AZ + output: + # 2 young dependents (2 x $250 = $500) + 1 older (1 x $100 = $100) = $600 + az_families_tax_rebate: 600 + +- name: 2021 - No dependents - no rebate + period: 2021 + input: + people: + filer: + age: 30 + employment_income: 50_000 + is_tax_unit_dependent: false + tax_units: + tax_unit: + members: [filer] + filing_status: SINGLE + households: + household: + members: [filer] + state_code: AZ + output: + # No dependents = no rebate + az_families_tax_rebate: 0 + +- name: 2021 - MFJ with six young dependents - max $1,500 rebate + period: 2021 + input: + people: + filer1: + age: 40 + employment_income: 100_000 + is_tax_unit_dependent: false + filer2: + age: 38 + is_tax_unit_dependent: false + child1: + age: 3 + is_tax_unit_dependent: true + child2: + age: 5 + is_tax_unit_dependent: true + child3: + age: 7 + is_tax_unit_dependent: true + child4: + age: 9 + is_tax_unit_dependent: true + child5: + age: 11 + is_tax_unit_dependent: true + child6: + age: 13 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer1, filer2, child1, child2, child3, child4, child5, child6] + filing_status: JOINT + households: + household: + members: [filer1, filer2, child1, child2, child3, child4, child5, child6] + state_code: AZ + output: + # MFJ can claim up to 6 dependents: 6 x $250 = $1,500 + az_families_tax_rebate: 1_500 + +- name: 2021 - Single filer with four dependents - capped at $750 + period: 2021 + input: + people: + filer: + age: 45 + employment_income: 70_000 + is_tax_unit_dependent: false + child1: + age: 5 + is_tax_unit_dependent: true + child2: + age: 8 + is_tax_unit_dependent: true + child3: + age: 11 + is_tax_unit_dependent: true + child4: + age: 14 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child1, child2, child3, child4] + filing_status: SINGLE + households: + household: + members: [filer, child1, child2, child3, child4] + state_code: AZ + output: + # Single filers capped at 3 dependents: 3 x $250 = $750 + az_families_tax_rebate: 750 + +- name: Non-Arizona resident - no rebate + period: 2021 + input: + people: + filer: + age: 35 + employment_income: 50_000 + is_tax_unit_dependent: false + child: + age: 10 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child] + filing_status: SINGLE + households: + household: + members: [filer, child] + state_code: CA + output: + # Non-Arizona residents do not receive Arizona rebate + az_families_tax_rebate: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml index 986cfd89e23..b19c30b3d3e 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_family_tax_credit.yaml @@ -57,3 +57,79 @@ tax_unit_size: 6 output: az_family_tax_credit: 240 + +# ============================================================================= +# 2025 Tax Year Tests +# Family Tax Credit: $40 per person +# Max: $240 for Joint/HOH, $120 for Single/Separate +# +# Income Limits (unchanged): +# - Joint: $20,000 (0-1 deps), $23,600 (2 deps), $27,300 (3 deps), $31,000 (4+ deps) +# - HOH: $20,000 (0-1 deps), $20,135 (2 deps), $23,800 (3 deps), $25,200 (4 deps), $26,575 (5+ deps) +# - Single/Separate: $10,000 +# ============================================================================= + +- name: 2025 - Joint filer with 2 dependents eligible + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_family_tax_credit_eligible: true + tax_unit_size: 4 + output: + # 4 people * $40 = $160 + az_family_tax_credit: 160 + +- name: 2025 - Joint filer at max credit + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_family_tax_credit_eligible: true + tax_unit_size: 8 + output: + # 8 people * $40 = $320, but capped at $240 for joint + az_family_tax_credit: 240 + +- name: 2025 - Single filer at max credit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_family_tax_credit_eligible: true + tax_unit_size: 4 + output: + # 4 people * $40 = $160, but capped at $120 for single + az_family_tax_credit: 120 + +- name: 2025 - HOH filer eligible + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + az_family_tax_credit_eligible: true + tax_unit_size: 4 + output: + # 4 people * $40 = $160 + az_family_tax_credit: 160 + +- name: 2025 - Separate filer not eligible (over income) + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + az_family_tax_credit_eligible: false + tax_unit_size: 2 + output: + az_family_tax_credit: 0 + +- name: 2025 - Separate filer eligible + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + az_family_tax_credit_eligible: true + tax_unit_size: 1 + output: + # 1 person * $40 = $40 + az_family_tax_credit: 40 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit.yaml index e2e936b8e63..e7d2353bfd8 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_increased_excise_tax_credit.yaml @@ -68,4 +68,48 @@ az_increased_excise_tax_credit_eligible: True tax_unit_size: 5 output: - az_increased_excise_tax_credit: 100 + az_increased_excise_tax_credit: 100 + +# ============================================================================= +# 2025 Tax Year Tests +# Increased Excise Tax Credit: $25 per person, max $100 +# +# Income Thresholds (unchanged): +# - Single/Separate: $12,500 +# - Joint/HOH: $25,000 +# ============================================================================= + +- name: 2025 - Single person eligible + period: 2025 + input: + az_increased_excise_tax_credit_eligible: true + tax_unit_size: 1 + output: + # 1 person * $25 = $25 + az_increased_excise_tax_credit: 25 + +- name: 2025 - Family of 4 at max + period: 2025 + input: + az_increased_excise_tax_credit_eligible: true + tax_unit_size: 4 + output: + # 4 people * $25 = $100 (at max) + az_increased_excise_tax_credit: 100 + +- name: 2025 - Large family capped at max + period: 2025 + input: + az_increased_excise_tax_credit_eligible: true + tax_unit_size: 6 + output: + # 6 people * $25 = $150, but capped at $100 + az_increased_excise_tax_credit: 100 + +- name: 2025 - Not eligible gets zero + period: 2025 + input: + az_increased_excise_tax_credit_eligible: false + tax_unit_size: 4 + output: + az_increased_excise_tax_credit: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/dependent_credit/az_dependent_tax_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/dependent_credit/az_dependent_tax_credit.yaml index 82e20af7616..7c42c12f0d4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/dependent_credit/az_dependent_tax_credit.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/dependent_credit/az_dependent_tax_credit.yaml @@ -1,3 +1,16 @@ +# Arizona Dependent Tax Credit Tests +# Per A.R.S. 43-1073.01 +# +# Credit Amounts: +# - Under 17: $100 +# - Age 17+: $25 +# +# Phase-Out Thresholds: +# - Single/HOH/Separate: $200,000 +# - Joint: $400,000 +# +# Phase-Out Rate: 5% per $1,000 over threshold + - name: Household with no dependents period: 2023 input: @@ -36,7 +49,6 @@ output: az_dependent_tax_credit: 100 - - name: One young and one old dependent without reduction period: 2023 input: @@ -125,7 +137,7 @@ output: az_dependent_tax_credit: 125 -- name: Two old dependents without reduction, joint +- name: Two old dependents with partial reduction period: 2023 input: people: @@ -145,26 +157,144 @@ members: [person1, person2] state_code: AZ output: + # Over threshold by $2,000 = 2 * 5% = 10% reduction + # 2 * $25 * (1 - 0.10) = $45 az_dependent_tax_credit: 45 -- name: Two old dependents without reduction, joint - period: 2023 +# ============================================================================= +# 2025 Tax Year Tests +# ============================================================================= + +- name: 2025 - Single with one young dependent at threshold + period: 2025 input: people: person1: is_tax_unit_dependent: true - age: 17 - person2: + age: 10 + tax_units: + tax_unit: + members: [person1] + adjusted_gross_income: 200_000 + filing_status: SINGLE + households: + household: + members: [person1] + state_code: AZ + output: + # At $200,000 threshold - no reduction + az_dependent_tax_credit: 100 + +- name: 2025 - Single with partial phase-out + period: 2025 + input: + people: + person1: is_tax_unit_dependent: true - age: 17 + age: 10 tax_units: tax_unit: - members: [person1, person2] - adjusted_gross_income: 202_000 + members: [person1] + adjusted_gross_income: 205_000 filing_status: SINGLE households: household: - members: [person1, person2] + members: [person1] state_code: AZ output: - az_dependent_tax_credit: 45 + # Over threshold by $5,000 + # Reduction: ceil(5,000 / 1,000) = 5 * 5% = 25% + # Credit: $100 * (1 - 0.25) = $75 + az_dependent_tax_credit: 75 + +- name: 2025 - Joint with multiple dependents at threshold + period: 2025 + input: + people: + child1: + is_tax_unit_dependent: true + age: 5 + child2: + is_tax_unit_dependent: true + age: 10 + child3: + is_tax_unit_dependent: true + age: 18 + tax_units: + tax_unit: + members: [child1, child2, child3] + adjusted_gross_income: 400_000 + filing_status: JOINT + households: + household: + members: [child1, child2, child3] + state_code: AZ + output: + # At $400,000 joint threshold - no reduction + # 2 young ($100 each) + 1 older ($25) = $225 + az_dependent_tax_credit: 225 + +- name: 2025 - Joint with partial phase-out + period: 2025 + input: + people: + child1: + is_tax_unit_dependent: true + age: 5 + child2: + is_tax_unit_dependent: true + age: 10 + tax_units: + tax_unit: + members: [child1, child2] + adjusted_gross_income: 410_000 + filing_status: JOINT + households: + household: + members: [child1, child2] + state_code: AZ + output: + # Over threshold by $10,000 + # Reduction: ceil(10,000 / 1,000) = 10 * 5% = 50% + # Credit: 2 * $100 * (1 - 0.50) = $100 + az_dependent_tax_credit: 100 + +- name: 2025 - HOH at threshold + period: 2025 + input: + people: + child1: + is_tax_unit_dependent: true + age: 15 + tax_units: + tax_unit: + members: [child1] + adjusted_gross_income: 200_000 + filing_status: HEAD_OF_HOUSEHOLD + households: + household: + members: [child1] + state_code: AZ + output: + # HOH has same $200,000 threshold as single + az_dependent_tax_credit: 100 + +- name: 2025 - Separate at threshold + period: 2025 + input: + people: + child1: + is_tax_unit_dependent: true + age: 8 + tax_units: + tax_unit: + members: [child1] + adjusted_gross_income: 200_000 + filing_status: SEPARATE + households: + household: + members: [child1] + state_code: AZ + output: + # Separate has same $200,000 threshold as single + az_dependent_tax_credit: 100 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_base_standard_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_base_standard_deduction.yaml index 5ac0c05cfba..7d124f6bb30 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_base_standard_deduction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_base_standard_deduction.yaml @@ -37,3 +37,49 @@ az_filing_status: SEPARATE output: az_base_standard_deduction: 12_550 + +# 2025 tax year tests +# Per 2025 Arizona Form 140 Instructions, Page 12, Line 18 +# A.R.S. 43-1041 +# +# Standard Deduction Amounts for 2025: +# - Single: $15,750 +# - Joint: $31,500 +# - Separate: $15,750 +# - Head of Household: $23,625 + +- name: Single filer 2025 + period: 2025 + input: + state_code: AZ + az_filing_status: SINGLE + output: + # Per 2025 Form 140 Instructions: Single standard deduction is $15,750 + az_base_standard_deduction: 15_750 + +- name: Joint filer 2025 + period: 2025 + input: + state_code: AZ + az_filing_status: JOINT + output: + # Per 2025 Form 140 Instructions: Joint standard deduction is $31,500 + az_base_standard_deduction: 31_500 + +- name: Separate filer 2025 + period: 2025 + input: + state_code: AZ + az_filing_status: SEPARATE + output: + # Per 2025 Form 140 Instructions: Separate standard deduction is $15,750 + az_base_standard_deduction: 15_750 + +- name: Head of household filer 2025 + period: 2025 + input: + state_code: AZ + az_filing_status: HEAD_OF_HOUSEHOLD + output: + # Per 2025 Form 140 Instructions: HOH standard deduction is $23,625 + az_base_standard_deduction: 23_625 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml index acd0b517fac..a2fc8aa50e1 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/deductions/standard/az_increased_standard_deduction_for_charitable_contributions.yaml @@ -24,3 +24,47 @@ az_charitable_contributions_credit: 500 output: az_increased_standard_deduction_for_charitable_contributions: 155 + +# 2025 tests with 34% rate per A.R.S. 43-1041 and HB 2113 CPI adjustment +# Rate for 2025 = 34% + +- name: test for 2025 basic calculation + period: 2025 + input: + state_code: AZ + charitable_deduction: 1_000 + az_charitable_contributions_credit: 500 + output: + # (charitable_deduction - az_charitable_contributions_credit) * rate + # ($1,000 - $500) * 0.34 = $170 + az_increased_standard_deduction_for_charitable_contributions: 170 + +- name: test for 2025 no charitable contributions credit + period: 2025 + input: + state_code: AZ + charitable_deduction: 2_000 + az_charitable_contributions_credit: 0 + output: + # $2,000 * 0.34 = $680 + az_increased_standard_deduction_for_charitable_contributions: 680 + +- name: test for 2025 all contributions used for credit + period: 2025 + input: + state_code: AZ + charitable_deduction: 1_000 + az_charitable_contributions_credit: 1_000 + output: + # ($1,000 - $1,000) * 0.34 = $0 + az_increased_standard_deduction_for_charitable_contributions: 0 + +- name: test for 2025 large charitable contribution + period: 2025 + input: + state_code: AZ + charitable_deduction: 10_000 + az_charitable_contributions_credit: 1_500 + output: + # ($10,000 - $1,500) * 0.34 = $2,890 + az_increased_standard_deduction_for_charitable_contributions: 2_890 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_aged_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_aged_exemption.yaml index 49a444c5f89..a1e4589b4d0 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_aged_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_aged_exemption.yaml @@ -42,3 +42,59 @@ members: [person1, person2] output: az_aged_exemption: [0, 2_100] + +# ============================================================================= +# 2025 Tax Year Tests +# Aged Exemption: $2,100 per person 65 or older (unchanged from 2022) +# ============================================================================= + +- name: 2025 - Single elderly person + period: 2025 + input: + people: + person1: + az_aged_exemption_eligible_person: true + age: 68 + household: + members: [person1] + output: + az_aged_exemption: [2_100] + +- name: 2025 - Person at threshold age 65 + period: 2025 + input: + people: + person1: + az_aged_exemption_eligible_person: true + age: 65 + household: + members: [person1] + output: + az_aged_exemption: [2_100] + +- name: 2025 - Person just under threshold age 64 + period: 2025 + input: + people: + person1: + az_aged_exemption_eligible_person: true + age: 64 + household: + members: [person1] + output: + az_aged_exemption: [0] + +- name: 2025 - Elderly couple both over 65 + period: 2025 + input: + people: + person1: + az_aged_exemption_eligible_person: true + age: 70 + person2: + az_aged_exemption_eligible_person: true + age: 68 + household: + members: [person1, person2] + output: + az_aged_exemption: [2_100, 2_100] diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_blind_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_blind_exemption.yaml index b9ce17f61e1..b588750e656 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_blind_exemption.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_blind_exemption.yaml @@ -33,3 +33,45 @@ blind_spouse: true output: az_blind_exemption: 3_000 + +# ============================================================================= +# 2025 Tax Year Tests +# Blind Exemption: $1,500 per blind person (unchanged from 2023) +# ============================================================================= + +- name: 2025 - head blind only + period: 2025 + input: + state_code: AZ + blind_head: true + blind_spouse: false + output: + az_blind_exemption: 1_500 + +- name: 2025 - spouse blind only + period: 2025 + input: + state_code: AZ + blind_head: false + blind_spouse: true + output: + az_blind_exemption: 1_500 + +- name: 2025 - both blind + period: 2025 + input: + state_code: AZ + blind_head: true + blind_spouse: true + output: + # 2 * $1,500 = $3,000 + az_blind_exemption: 3_000 + +- name: 2025 - neither blind + period: 2025 + input: + state_code: AZ + blind_head: false + blind_spouse: false + output: + az_blind_exemption: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/integration_2025.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/integration_2025.yaml new file mode 100644 index 00000000000..dcbdb08865f --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/integration_2025.yaml @@ -0,0 +1,1225 @@ +# Arizona 2025 Income Tax Integration Tests +# Tests end-to-end 2025 Arizona income tax calculations +# Verifies interactions between subtractions, deductions, exemptions, and credits +# +# 2025 Key Values (from Form 140 Instructions and parameter files): +# - Standard Deduction: Single $15,750, Joint $31,500, HOH $23,625, Separate $15,750 +# - Charitable Contribution Rate: 34% (increased from 33% in 2024) +# - Tax Rate: 2.5% flat rate +# - Filing Thresholds: Single $15,750, Joint $31,500, HOH $23,625, Separate $15,750 +# +# Exemptions (unchanged): +# - Age 65+: $2,100 (Box 8) +# - Blind: $1,500 (Box 9) +# - Other (stillborn, nursing care): $2,300 (Line 40) +# - Parent/grandparent: $10,000 (Box 11a, Line 41) +# +# Dependent Tax Credit (Line 49): +# - Under 17: $100 +# - Age 17+: $25 +# - Phase-out: $200k single/HOH/separate, $400k joint +# - Reduction: 5% per $1,000 over threshold +# +# Family Tax Credit (Line 50): $40 per person, various income limits +# +# Increased Excise Tax Credit (Line 56): $25/person, max $100 +# - Income threshold: $12,500 single/separate, $25,000 joint/HOH +# +# Subtractions: +# - Capital gains: 25% of net LTCG +# - Public pension: $2,500 cap per person +# - 529 contributions: $2,000/$4,000 +# - 529A ABLE: $2,000/$4,000 +# - Adoption expenses: $40,000 max (2023-2025) + +# ============================================================================= +# SECTION 1: Standard Deduction Tests +# ============================================================================= + +- name: Single filer basic 2025 tax calculation + period: 2025 + input: + people: + person1: + age: 35 + employment_income: 60_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Federal AGI = $60,000 + adjusted_gross_income: 60_000 + # AZ filing status = SINGLE + az_filing_status: SINGLE + # AZ base standard deduction for single = $15,750 + az_base_standard_deduction: 15_750 + # AZ taxable income = AGI - standard deduction = $60,000 - $15,750 = $44,250 + az_taxable_income: 44_250 + # AZ income tax = $44,250 * 2.5% = $1,106.25 + az_income_tax_before_non_refundable_credits: 1_106.25 + +- name: Joint filer 2025 standard deduction + period: 2025 + input: + people: + person1: + age: 45 + employment_income: 80_000 + person2: + age: 43 + employment_income: 40_000 + tax_units: + tax_unit: + members: [person1, person2] + households: + household: + members: [person1, person2] + state_code: AZ + output: + # Federal AGI = $120,000 + adjusted_gross_income: 120_000 + # AZ filing status = JOINT + az_filing_status: JOINT + # AZ base standard deduction for joint = $31,500 + az_base_standard_deduction: 31_500 + # AZ taxable income = $120,000 - $31,500 = $88,500 + az_taxable_income: 88_500 + # AZ income tax = $88,500 * 2.5% = $2,212.50 + az_income_tax_before_non_refundable_credits: 2_212.5 + +- name: Separate filer 2025 basic calculation + period: 2025 + input: + people: + person1: + age: 50 + employment_income: 45_000 + tax_units: + tax_unit: + members: [person1] + filing_status: SEPARATE + households: + household: + members: [person1] + state_code: AZ + output: + # Federal AGI = $45,000 + adjusted_gross_income: 45_000 + # AZ filing status = SEPARATE + az_filing_status: SEPARATE + # AZ base standard deduction for separate = $15,750 + az_base_standard_deduction: 15_750 + # AZ taxable income = $45,000 - $15,750 = $29,250 + az_taxable_income: 29_250 + # AZ income tax = $29,250 * 2.5% = $731.25 + az_income_tax_before_non_refundable_credits: 731.25 + +- name: Head of household 2025 standard deduction + period: 2025 + input: + people: + parent: + age: 40 + employment_income: 75_000 + child1: + age: 8 + tax_units: + tax_unit: + members: [parent, child1] + households: + household: + members: [parent, child1] + state_code: AZ + output: + # Federal AGI = $75,000 + adjusted_gross_income: 75_000 + # AZ filing status = HEAD_OF_HOUSEHOLD + az_filing_status: HEAD_OF_HOUSEHOLD + # AZ base standard deduction for HOH = $23,625 + az_base_standard_deduction: 23_625 + # AZ Families Tax Rebate subtraction: 1 child under 17 = $250 + az_families_tax_rebate_subtraction: 250 + # AZ taxable income = $75,000 - $250 subtraction - $23,625 = $51,125 + az_taxable_income: 51_125 + # AZ income tax = $51,125 * 2.5% = $1,278.125 + az_income_tax_before_non_refundable_credits: 1_278.125 + +# ============================================================================= +# SECTION 2: Charitable Contribution Deduction Tests (34% rate in 2025) +# ============================================================================= + +- name: Joint filer 2025 with charitable deduction increase + period: 2025 + input: + people: + person1: + age: 45 + employment_income: 80_000 + person2: + age: 43 + employment_income: 40_000 + tax_units: + tax_unit: + members: [person1, person2] + charitable_deduction: 5_000 + households: + household: + members: [person1, person2] + state_code: AZ + output: + # Federal AGI = $120,000 + adjusted_gross_income: 120_000 + # AZ base standard deduction for joint = $31,500 + az_base_standard_deduction: 31_500 + # Increased standard deduction for charitable = $5,000 * 34% = $1,700 + az_increased_standard_deduction_for_charitable_contributions: 1_700 + # Total standard deduction = $31,500 + $1,700 = $33,200 + az_standard_deduction: 33_200 + +- name: Single filer 2025 with large charitable contribution + period: 2025 + input: + people: + person1: + age: 55 + employment_income: 100_000 + tax_units: + tax_unit: + members: [person1] + charitable_deduction: 10_000 + households: + household: + members: [person1] + state_code: AZ + output: + # Charitable increase = $10,000 * 34% = $3,400 + az_increased_standard_deduction_for_charitable_contributions: 3_400 + # Total standard deduction = $15,750 + $3,400 = $19,150 + az_standard_deduction: 19_150 + # Taxable income = $100,000 - $19,150 = $80,850 + az_taxable_income: 80_850 + # Tax = $80,850 * 2.5% = $2,021.25 + az_income_tax_before_non_refundable_credits: 2_021.25 + +- name: HOH 2025 with charitable and dependent + period: 2025 + input: + people: + parent: + age: 38 + employment_income: 85_000 + child: + age: 10 + tax_units: + tax_unit: + members: [parent, child] + charitable_deduction: 3_000 + households: + household: + members: [parent, child] + state_code: AZ + output: + # Charitable increase = $3,000 * 34% = $1,020 + az_increased_standard_deduction_for_charitable_contributions: 1_020 + # Total standard deduction = $23,625 + $1,020 = $24,645 + az_standard_deduction: 24_645 + # Dependent tax credit: 1 child under 17 * $100 = $100 + az_dependent_tax_credit: 100 + +# ============================================================================= +# SECTION 3: Exemption Tests +# ============================================================================= + +- name: Single elderly filer 2025 with aged exemption + period: 2025 + input: + people: + person1: + age: 68 + employment_income: 50_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Federal AGI = $50,000 + adjusted_gross_income: 50_000 + # AZ AGI = $50,000 - $2,100 = $47,900 + az_agi: 47_900 + # Taxable income = $47,900 - $15,750 = $32,150 + az_taxable_income: 32_150 + +- name: Joint elderly couple 2025 with aged exemptions + period: 2025 + input: + people: + spouse1: + age: 70 + employment_income: 25_000 + spouse2: + age: 67 + employment_income: 20_000 + tax_units: + tax_unit: + members: [spouse1, spouse2] + households: + household: + members: [spouse1, spouse2] + state_code: AZ + output: + # Federal AGI = $45,000 + adjusted_gross_income: 45_000 + # AZ AGI = $45,000 - (2 * $2,100) = $40,800 + az_agi: 40_800 + # Taxable income = $40,800 - $31,500 = $9,300 + az_taxable_income: 9_300 + # Tax = $9,300 * 2.5% = $232.50 + az_income_tax_before_non_refundable_credits: 232.5 + +- name: Elderly person at threshold age (65) 2025 + period: 2025 + input: + people: + person1: + age: 65 + employment_income: 40_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Age exactly 65 qualifies for aged exemption + az_agi: 37_900 + +- name: Person just under aged exemption threshold (64) + period: 2025 + input: + people: + person1: + age: 64 + employment_income: 40_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Age 64 does not qualify for aged exemption + az_agi: 40_000 + +- name: Blind filer exemption 2025 + period: 2025 + input: + people: + person1: + age: 50 + employment_income: 50_000 + tax_units: + tax_unit: + members: [person1] + blind_head: true + blind_spouse: false + households: + household: + members: [person1] + state_code: AZ + output: + # Blind exemption = $1,500 + az_blind_exemption: 1_500 + # AZ AGI = $50,000 - $1,500 = $48,500 + az_agi: 48_500 + +- name: Both spouses blind 2025 + period: 2025 + input: + people: + person1: + age: 50 + employment_income: 40_000 + person2: + age: 48 + employment_income: 30_000 + tax_units: + tax_unit: + members: [person1, person2] + blind_head: true + blind_spouse: true + filing_status: JOINT + households: + household: + members: [person1, person2] + state_code: AZ + output: + # Both blind: 2 * $1,500 = $3,000 + az_blind_exemption: 3_000 + # AZ AGI = $70,000 - $3,000 = $67,000 + az_agi: 67_000 + +- name: Elderly and blind combined exemptions 2025 + period: 2025 + input: + people: + person1: + age: 70 + employment_income: 45_000 + tax_units: + tax_unit: + members: [person1] + blind_head: true + households: + household: + members: [person1] + state_code: AZ + output: + # Blind exemption = $1,500 + az_blind_exemption: 1_500 + # Total exemptions reduce AGI: $45,000 - $2,100 - $1,500 = $41,400 + az_agi: 41_400 + +# ============================================================================= +# SECTION 4: Dependent Tax Credit Tests (with phase-out) +# ============================================================================= + +- name: HOH with young children - no phase-out + period: 2025 + input: + people: + parent: + age: 35 + employment_income: 75_000 + child1: + age: 5 + child2: + age: 8 + child3: + age: 12 + tax_units: + tax_unit: + members: [parent, child1, child2, child3] + households: + household: + members: [parent, child1, child2, child3] + state_code: AZ + output: + # 3 children under 17: 3 * $100 = $300 + az_dependent_tax_credit: 300 + +- name: Joint filer with mixed-age children - no phase-out + period: 2025 + input: + people: + parent1: + age: 45 + employment_income: 200_000 + parent2: + age: 43 + employment_income: 150_000 + child1: + age: 14 + is_tax_unit_dependent: true + child2: + age: 18 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [parent1, parent2, child1, child2] + households: + household: + members: [parent1, parent2, child1, child2] + state_code: AZ + output: + # AGI = $350,000, under $400,000 joint threshold + # 1 child under 17: $100 + # 1 child 17+: $25 + # Total: $125 + az_dependent_tax_credit: 125 + +- name: Joint filer at phase-out threshold + period: 2025 + input: + people: + parent1: + age: 50 + employment_income: 250_000 + parent2: + age: 48 + employment_income: 150_000 + child1: + age: 10 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [parent1, parent2, child1] + households: + household: + members: [parent1, parent2, child1] + state_code: AZ + output: + # AGI = $400,000, exactly at $400,000 joint threshold + # No reduction at threshold + az_dependent_tax_credit: 100 + +- name: Joint filer above phase-out threshold - partial credit + period: 2025 + input: + people: + parent1: + age: 50 + employment_income: 250_000 + parent2: + age: 48 + employment_income: 155_000 + child1: + age: 10 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [parent1, parent2, child1] + households: + household: + members: [parent1, parent2, child1] + state_code: AZ + output: + # AGI = $405,000 + # Over threshold by $5,000 + # Reduction: ceil(5,000 / 1,000) = 5 increments * 5% = 25% + # Young child credit: $100 * (1 - 0.25) = $75 + az_dependent_tax_credit: 75 + +- name: Single filer above phase-out threshold - partial credit + period: 2025 + input: + people: + parent: + age: 45 + employment_income: 210_000 + child1: + age: 8 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [parent, child1] + households: + household: + members: [parent, child1] + state_code: AZ + output: + # AGI = $210,000 + # Over $200,000 threshold by $10,000 + # Reduction: ceil(10,000 / 1,000) = 10 increments * 5% = 50% + # Young child credit: $100 * (1 - 0.50) = $50 + az_dependent_tax_credit: 50 + +- name: Single filer with full phase-out - no credit + period: 2025 + input: + people: + parent: + age: 45 + employment_income: 230_000 + child1: + age: 8 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [parent, child1] + households: + household: + members: [parent, child1] + state_code: AZ + output: + # AGI = $230,000 + # Over $200,000 threshold by $30,000 + # Reduction: ceil(30,000 / 1,000) = 30 increments * 5% = 150% (capped at 100%) + # Credit fully phased out + az_dependent_tax_credit: 0 + +# ============================================================================= +# SECTION 5: Family Tax Credit Tests +# ============================================================================= + +- name: Joint filers 2025 with family tax credit eligible - 0 dependents + period: 2025 + input: + people: + spouse1: + age: 30 + employment_income: 9_000 + spouse2: + age: 28 + employment_income: 8_000 + tax_units: + tax_unit: + members: [spouse1, spouse2] + households: + household: + members: [spouse1, spouse2] + state_code: AZ + output: + # Federal AGI = $17,000 + adjusted_gross_income: 17_000 + # Income $17,000 < $20,000 limit for 0-1 dependents - family credit eligible + az_family_tax_credit_eligible: true + # Family tax credit: 2 people * $40 = $80 (max $240 for joint) + az_family_tax_credit: 80 + +- name: Joint filers 2025 with 2 dependents - family credit + period: 2025 + input: + people: + spouse1: + age: 35 + employment_income: 12_000 + spouse2: + age: 33 + employment_income: 10_000 + child1: + age: 5 + child2: + age: 8 + tax_units: + tax_unit: + members: [spouse1, spouse2, child1, child2] + households: + household: + members: [spouse1, spouse2, child1, child2] + state_code: AZ + output: + # Federal AGI = $22,000 + adjusted_gross_income: 22_000 + # Income $22,000 < $23,600 limit for 2 dependents - eligible + az_family_tax_credit_eligible: true + # Family tax credit: 4 people * $40 = $160 + az_family_tax_credit: 160 + +- name: Joint filers 2025 over income limit - no family credit + period: 2025 + input: + people: + spouse1: + age: 35 + employment_income: 25_000 + spouse2: + age: 33 + employment_income: 10_000 + tax_units: + tax_unit: + members: [spouse1, spouse2] + households: + household: + members: [spouse1, spouse2] + state_code: AZ + output: + # Federal AGI = $35,000 + adjusted_gross_income: 35_000 + # Income $35,000 > $20,000 limit for 0-1 dependents - not eligible + az_family_tax_credit_eligible: false + az_family_tax_credit: 0 + +- name: Single filer 2025 under income limit - family credit eligible + period: 2025 + input: + people: + person1: + age: 28 + employment_income: 9_500 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Income $9,500 < $10,000 limit for single filers + az_family_tax_credit_eligible: true + # Single filer: 1 person * $40 = $40 (max $120) + az_family_tax_credit: 40 + +- name: Single filer 2025 over income limit - no family credit + period: 2025 + input: + people: + person1: + age: 28 + employment_income: 11_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Income $11,000 > $10,000 limit for single filers + az_family_tax_credit_eligible: false + az_family_tax_credit: 0 + +- name: HOH with 5 dependents at max family credit + period: 2025 + input: + people: + parent: + age: 40 + employment_income: 26_000 + child1: + age: 5 + child2: + age: 8 + child3: + age: 10 + child4: + age: 12 + child5: + age: 14 + tax_units: + tax_unit: + members: [parent, child1, child2, child3, child4, child5] + households: + household: + members: [parent, child1, child2, child3, child4, child5] + state_code: AZ + output: + # Income $26,000 < $26,575 limit for HOH with 5+ dependents + az_family_tax_credit_eligible: true + # 6 people * $40 = $240, at max for HOH + az_family_tax_credit: 240 + +# ============================================================================= +# SECTION 6: Increased Excise Tax Credit Tests +# ============================================================================= + +- name: Low income single 2025 with excise tax credit + period: 2025 + input: + people: + person1: + age: 25 + employment_income: 12_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Federal AGI = $12,000 + adjusted_gross_income: 12_000 + # Income $12,000 < $12,500 limit for single - excise credit eligible + az_increased_excise_tax_credit_eligible: true + # Excise tax credit: 1 person * $25 = $25 + az_increased_excise_tax_credit: 25 + +- name: Single at excise credit threshold + period: 2025 + input: + people: + person1: + age: 25 + employment_income: 12_500 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Income $12,500 = threshold - should still be eligible + az_increased_excise_tax_credit_eligible: true + az_increased_excise_tax_credit: 25 + +- name: Single over excise credit threshold - not eligible + period: 2025 + input: + people: + person1: + age: 25 + employment_income: 12_501 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Income $12,501 > $12,500 threshold - not eligible + az_increased_excise_tax_credit_eligible: false + az_increased_excise_tax_credit: 0 + +- name: Joint filers with excise tax credit - 4 people max + period: 2025 + input: + people: + spouse1: + age: 30 + employment_income: 12_000 + spouse2: + age: 28 + employment_income: 10_000 + child1: + age: 5 + child2: + age: 8 + tax_units: + tax_unit: + members: [spouse1, spouse2, child1, child2] + households: + household: + members: [spouse1, spouse2, child1, child2] + state_code: AZ + output: + # Federal AGI = $22,000 + # Income $22,000 < $25,000 joint threshold - eligible + az_increased_excise_tax_credit_eligible: true + # 4 people * $25 = $100 (at max) + az_increased_excise_tax_credit: 100 + +- name: Joint filers with 5+ people - capped at max $100 + period: 2025 + input: + people: + spouse1: + age: 35 + employment_income: 12_000 + spouse2: + age: 33 + employment_income: 10_000 + child1: + age: 5 + child2: + age: 8 + child3: + age: 10 + tax_units: + tax_unit: + members: [spouse1, spouse2, child1, child2, child3] + households: + household: + members: [spouse1, spouse2, child1, child2, child3] + state_code: AZ + output: + # Income $22,000 < $25,000 joint threshold - eligible + az_increased_excise_tax_credit_eligible: true + # 5 people * $25 = $125, but capped at $100 max + az_increased_excise_tax_credit: 100 + +- name: HOH with children - excise tax credit + period: 2025 + input: + people: + parent: + age: 30 + employment_income: 24_000 + child1: + age: 5 + child2: + age: 8 + tax_units: + tax_unit: + members: [parent, child1, child2] + households: + household: + members: [parent, child1, child2] + state_code: AZ + output: + # Income $24,000 < $25,000 HOH threshold - eligible + az_increased_excise_tax_credit_eligible: true + # 3 people * $25 = $75 + az_increased_excise_tax_credit: 75 + +# ============================================================================= +# SECTION 7: Subtraction Tests +# ============================================================================= + +# Capital Gains Subtraction (25%) + +- name: Single filer with capital gains subtraction + period: 2025 + input: + people: + person1: + age: 50 + employment_income: 80_000 + long_term_capital_gains: 40_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # Capital gains subtraction: $40,000 * 25% = $10,000 + az_long_term_capital_gains_subtraction: 10_000 + +# Public Pension Subtraction (capped at $2,500 per person) + +- name: Single retiree with public pension under cap + period: 2025 + input: + people: + person1: + age: 68 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 2_000 + tax_units: + tax_unit: + members: [person1] + filing_status: SINGLE + households: + household: + members: [person1] + state_code: AZ + output: + # Pension income $2,000 is under $2,500 cap + az_public_pension_exclusion: 2_000 + +- name: Single retiree with public pension over cap + period: 2025 + input: + people: + person1: + age: 68 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 5_000 + tax_units: + tax_unit: + members: [person1] + filing_status: SINGLE + households: + household: + members: [person1] + state_code: AZ + output: + # Pension income $5,000 exceeds $2,500 cap - capped + az_public_pension_exclusion: 2_500 + +- name: Joint retirees with public pension - both under cap + period: 2025 + input: + people: + spouse1: + age: 70 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 2_000 + spouse2: + age: 68 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 1_500 + tax_units: + tax_unit: + members: [spouse1, spouse2] + filing_status: JOINT + households: + household: + members: [spouse1, spouse2] + state_code: AZ + output: + # Both under cap: $2,000 + $1,500 = $3,500 + az_public_pension_exclusion: 3_500 + +- name: Joint retirees with public pension - both over cap + period: 2025 + input: + people: + spouse1: + age: 70 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 4_000 + spouse2: + age: 68 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 3_500 + tax_units: + tax_unit: + members: [spouse1, spouse2] + filing_status: JOINT + households: + household: + members: [spouse1, spouse2] + state_code: AZ + output: + # Each capped at $2,500: $2,500 + $2,500 = $5,000 + az_public_pension_exclusion: 5_000 + +# 529 College Savings Subtraction + +- name: Joint filers with 529 contributions + period: 2025 + input: + people: + person1: + count_529_contribution_beneficiaries: 1 + person2: + count_529_contribution_beneficiaries: 1 + tax_units: + tax_unit: + members: [person1, person2] + az_filing_status: JOINT + investment_in_529_plan: 8_000 + households: + household: + members: [person1, person2] + state_code: AZ + output: + # 2 beneficiaries * $4,000 limit for joint = $8,000 max + az_529_college_savings_plan_subtraction: 8_000 + +- name: Single filer with 529 contribution over limit + period: 2025 + input: + people: + person1: + count_529_contribution_beneficiaries: 1 + tax_units: + tax_unit: + members: [person1] + az_filing_status: SINGLE + investment_in_529_plan: 3_000 + households: + household: + members: [person1] + state_code: AZ + output: + # Single filer: $2,000 limit per beneficiary + # $3,000 contribution capped at $2,000 + az_529_college_savings_plan_subtraction: 2_000 + +# 529A ABLE Account Subtraction + +- name: Joint filer with ABLE contribution + period: 2025 + input: + state_code: AZ + filing_status: JOINT + able_contributions: 3_500 + output: + # Joint filers have $4,000 limit - $3,500 is under limit + az_529a_able_account_subtraction: 3_500 + +# Adoption Expense Subtraction (2025: $40,000 max) + +- name: Joint filer with adoption expense at 2025 limit + period: 2025 + input: + state_code: AZ + filing_status: JOINT + qualified_adoption_assistance_expense: 40_000 + output: + # Joint filers have same $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 40_000 + +- name: Single filer with adoption expense under limit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 25_000 + output: + # All filing statuses have $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 25_000 + +# ============================================================================= +# SECTION 8: Complex End-to-End Scenarios +# ============================================================================= + +- name: Elderly couple with multiple exemptions and credits + period: 2025 + input: + people: + spouse1: + age: 68 + employment_income: 10_000 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 3_000 + spouse2: + age: 66 + employment_income: 8_000 + is_tax_unit_head_or_spouse: true + taxable_public_pension_income: 2_000 + tax_units: + tax_unit: + members: [spouse1, spouse2] + charitable_deduction: 2_000 + households: + household: + members: [spouse1, spouse2] + state_code: AZ + output: + # Federal AGI = $10,000 + $8,000 + $3,000 + $2,000 = $23,000 + adjusted_gross_income: 23_000 + # Public pension: $2,500 + $2,000 = $4,500 (spouse1 capped) + az_public_pension_exclusion: 4_500 + # Charitable: $2,000 * 34% = $680 + az_increased_standard_deduction_for_charitable_contributions: 680 + # Standard deduction: $31,500 + $680 = $32,180 + az_standard_deduction: 32_180 + # Income under $25,000 for joint - excise credit eligible + az_increased_excise_tax_credit_eligible: true + az_increased_excise_tax_credit: 50 + # Income under $20,000 limit for 0-1 dependents - family credit eligible + az_family_tax_credit_eligible: true + az_family_tax_credit: 80 + +- name: High income family - complete calculation + period: 2025 + input: + people: + parent1: + age: 48 + employment_income: 200_000 + long_term_capital_gains: 50_000 + parent2: + age: 46 + employment_income: 100_000 + child1: + age: 10 + is_tax_unit_dependent: true + child2: + age: 14 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [parent1, parent2, child1, child2] + charitable_deduction: 15_000 + households: + household: + members: [parent1, parent2, child1, child2] + state_code: AZ + output: + # Federal AGI = $200,000 + $100,000 + $50,000 = $350,000 + adjusted_gross_income: 350_000 + # Capital gains subtraction: $50,000 * 25% = $12,500 + az_long_term_capital_gains_subtraction: 12_500 + # Charitable increase: $15,000 * 34% = $5,100 + az_increased_standard_deduction_for_charitable_contributions: 5_100 + # Standard deduction: $31,500 + $5,100 = $36,600 + az_standard_deduction: 36_600 + # Dependent credit: 2 children under 17 * $100 = $200 (under $400k threshold) + az_dependent_tax_credit: 200 + # Not eligible for family credit (income too high) + az_family_tax_credit_eligible: false + az_family_tax_credit: 0 + # Not eligible for excise credit (income too high) + az_increased_excise_tax_credit_eligible: false + az_increased_excise_tax_credit: 0 + +- name: Low income single parent - eligible for multiple credits + period: 2025 + input: + people: + parent: + age: 30 + employment_income: 18_000 + child1: + age: 4 + child2: + age: 7 + tax_units: + tax_unit: + members: [parent, child1, child2] + households: + household: + members: [parent, child1, child2] + state_code: AZ + output: + # Federal AGI = $18,000 + adjusted_gross_income: 18_000 + # HOH standard deduction = $23,625 + az_base_standard_deduction: 23_625 + # Dependent credit: 2 children under 17 * $100 = $200 + az_dependent_tax_credit: 200 + # Income $18,000 < $20,000 for HOH with 0-1 deps - family credit eligible + az_family_tax_credit_eligible: true + # 3 people * $40 = $120 + az_family_tax_credit: 120 + # Income $18,000 < $25,000 for HOH - excise credit eligible + az_increased_excise_tax_credit_eligible: true + # 3 people * $25 = $75 + az_increased_excise_tax_credit: 75 + +# ============================================================================= +# SECTION 9: Year-over-Year Comparison (2024 vs 2025) +# ============================================================================= + +- name: Compare 2024 vs 2025 standard deduction - single + period: 2024 + input: + people: + person1: + age: 35 + employment_income: 60_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: AZ + output: + # 2024 single standard deduction = $14,600 + az_base_standard_deduction: 14_600 + # Taxable income = $60,000 - $14,600 = $45,400 + az_taxable_income: 45_400 + # Tax = $45,400 * 2.5% = $1,135 + az_income_tax_before_non_refundable_credits: 1_135 + +- name: Compare 2024 charitable rate (33%) vs 2025 (34%) + period: 2024 + input: + people: + person1: + age: 45 + employment_income: 80_000 + tax_units: + tax_unit: + members: [person1] + charitable_deduction: 5_000 + households: + household: + members: [person1] + state_code: AZ + output: + # 2024 charitable rate = 33% + # Charitable increase: $5,000 * 33% = $1,650 + az_increased_standard_deduction_for_charitable_contributions: 1_650 + +# ============================================================================= +# SECTION 10: Non-Arizona Resident Tests +# ============================================================================= + +- name: Non-Arizona resident - no state credits + period: 2025 + input: + people: + person1: + age: 35 + employment_income: 10_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: CA + output: + # Non-AZ residents should not receive AZ-specific benefits + az_increased_excise_tax_credit_eligible: false + az_increased_excise_tax_credit: 0 + az_family_tax_credit_eligible: false + az_family_tax_credit: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.yaml new file mode 100644 index 00000000000..413d6d652bc --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.yaml @@ -0,0 +1,118 @@ +# Arizona 529A ABLE Account Contributions Subtraction Tests +# Per A.R.S. 43-1022 and 2025 Form 140 Instructions, Line 34b +# +# Subtraction limits by filing status: +# - Single: $2,000 per beneficiary +# - Head of Household: $2,000 per beneficiary +# - Married Filing Jointly: $4,000 per beneficiary +# - Married Filing Separately: $4,000 combined per beneficiary + +- name: Single filer with ABLE contribution under limit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + able_contributions: 1_500 + output: + # Contribution of $1,500 is under the $2,000 limit for single filers + az_529a_able_account_subtraction: 1_500 + +- name: Single filer with ABLE contribution at limit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + able_contributions: 2_000 + output: + # Contribution of $2,000 equals the limit for single filers + az_529a_able_account_subtraction: 2_000 + +- name: Single filer with ABLE contribution over limit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + able_contributions: 3_000 + output: + # Contribution of $3,000 exceeds the $2,000 limit - capped at $2,000 + az_529a_able_account_subtraction: 2_000 + +- name: Head of household filer with ABLE contribution + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + able_contributions: 2_500 + output: + # HOH has same $2,000 limit as single - contribution capped + az_529a_able_account_subtraction: 2_000 + +- name: Joint filer with ABLE contribution under limit + period: 2025 + input: + state_code: AZ + filing_status: JOINT + able_contributions: 3_500 + output: + # Joint filers have $4,000 limit - $3,500 is under limit + az_529a_able_account_subtraction: 3_500 + +- name: Joint filer with ABLE contribution at limit + period: 2025 + input: + state_code: AZ + filing_status: JOINT + able_contributions: 4_000 + output: + # Joint filers have $4,000 limit + az_529a_able_account_subtraction: 4_000 + +- name: Joint filer with ABLE contribution over limit + period: 2025 + input: + state_code: AZ + filing_status: JOINT + able_contributions: 5_000 + output: + # Joint filers have $4,000 limit - contribution capped + az_529a_able_account_subtraction: 4_000 + +- name: Separate filer with ABLE contribution under limit + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + able_contributions: 2_000 + output: + # Separate filers have $4,000 combined limit per beneficiary + # Individual contribution of $2,000 is under combined limit + az_529a_able_account_subtraction: 2_000 + +- name: Separate filer with ABLE contribution at combined limit + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + able_contributions: 4_000 + output: + # Separate filers have $4,000 combined limit per beneficiary + az_529a_able_account_subtraction: 4_000 + +- name: Zero ABLE contributions + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + able_contributions: 0 + output: + az_529a_able_account_subtraction: 0 + +- name: Non-Arizona resident - no subtraction + period: 2025 + input: + state_code: CA + filing_status: SINGLE + able_contributions: 1_500 + output: + # Non-Arizona residents do not receive Arizona subtractions + az_529a_able_account_subtraction: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.yaml new file mode 100644 index 00000000000..821d5b7f39e --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.yaml @@ -0,0 +1,164 @@ +# Arizona Adoption Expenses Subtraction Tests +# Per A.R.S. 43-1022 and 2025 Form 140 Instructions (Other Subtractions - Item D) +# +# Subtraction limits: +# - Tax Years 2023-2025: $40,000 for all filing statuses +# - Tax Years 2026+: $5,000 (Single/HOH) or $10,000 (Joint) +# +# Qualifying expenses: unreimbursed medical/hospital costs, adoption counseling, +# legal fees, agency fees, other nonrecurring adoption costs +# +# Note: Stepchild adoptions do not qualify + +# 2025 tax year tests (during $40,000 limit period) + +- name: Single filer with adoption expense under 2025 limit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 25_000 + output: + # Expense of $25,000 is under the $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 25_000 + +- name: Single filer with adoption expense at 2025 limit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 40_000 + output: + # Expense of $40,000 equals the limit for 2023-2025 + az_adoption_expense_subtraction: 40_000 + +- name: Single filer with adoption expense over 2025 limit + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 55_000 + output: + # Expense of $55,000 exceeds the $40,000 limit - capped + az_adoption_expense_subtraction: 40_000 + +- name: Joint filer with adoption expense under 2025 limit + period: 2025 + input: + state_code: AZ + filing_status: JOINT + qualified_adoption_assistance_expense: 35_000 + output: + # Joint filers also have $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 35_000 + +- name: Joint filer with adoption expense at 2025 limit + period: 2025 + input: + state_code: AZ + filing_status: JOINT + qualified_adoption_assistance_expense: 40_000 + output: + # Joint filers have same $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 40_000 + +- name: Head of household with adoption expense + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + qualified_adoption_assistance_expense: 40_000 + output: + # HOH has same $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 40_000 + +- name: Separate filer with adoption expense + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + qualified_adoption_assistance_expense: 40_000 + output: + # Separate filers have same $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 40_000 + +# 2026 tax year tests (after limit change) + +- name: Single filer with adoption expense under 2026 limit + period: 2026 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 3_000 + output: + # Expense of $3,000 is under the $5,000 limit for 2026+ + az_adoption_expense_subtraction: 3_000 + +- name: Single filer with adoption expense at 2026 limit + period: 2026 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 5_000 + output: + # Single/HOH limit is $5,000 for 2026+ + az_adoption_expense_subtraction: 5_000 + +- name: Single filer with adoption expense over 2026 limit + period: 2026 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 8_000 + output: + # Expense of $8,000 exceeds the $5,000 limit for Single in 2026+ + az_adoption_expense_subtraction: 5_000 + +- name: Head of household with adoption expense in 2026 + period: 2026 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + qualified_adoption_assistance_expense: 7_500 + output: + # HOH limit is $5,000 for 2026+ - expense capped + az_adoption_expense_subtraction: 5_000 + +- name: Joint filer with adoption expense at 2026 limit + period: 2026 + input: + state_code: AZ + filing_status: JOINT + qualified_adoption_assistance_expense: 10_000 + output: + # Joint limit is $10,000 for 2026+ + az_adoption_expense_subtraction: 10_000 + +- name: Joint filer with adoption expense over 2026 limit + period: 2026 + input: + state_code: AZ + filing_status: JOINT + qualified_adoption_assistance_expense: 15_000 + output: + # Expense of $15,000 exceeds the $10,000 limit for Joint in 2026+ + az_adoption_expense_subtraction: 10_000 + +- name: Zero adoption expenses + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + qualified_adoption_assistance_expense: 0 + output: + az_adoption_expense_subtraction: 0 + +- name: Non-Arizona resident - no subtraction + period: 2025 + input: + state_code: CA + filing_status: SINGLE + qualified_adoption_assistance_expense: 25_000 + output: + # Non-Arizona residents do not receive Arizona subtractions + az_adoption_expense_subtraction: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.yaml new file mode 100644 index 00000000000..5dd483d4c4a --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.yaml @@ -0,0 +1,243 @@ +# Arizona Families Tax Rebate Subtraction Tests +# Per A.R.S. 43-1022 and 2025 Form 140 Instructions (Line 36, Item U) +# +# Background: The Arizona Families Tax Rebate was a one-time payment +# based on 2021 tax returns. The IRS determined it is subject to federal +# income tax, but Arizona provides a subtraction to prevent state taxation. +# +# Rebate Amounts: +# - Dependent under age 17: $250 +# - Dependent age 17 or older: $100 +# - Young dependents are prioritized for counting +# +# Maximum by filing status: +# - Single/HOH/MFS: 3 dependents, $750 max +# - MFJ: 6 dependents, $1,500 max + +# 2021 test - eligibility year for the rebate +- name: 2021 eligibility - single filer with two young dependents + period: 2021 + input: + people: + filer: + age: 35 + is_tax_unit_dependent: false + child1: + age: 8 + is_tax_unit_dependent: true + child2: + age: 12 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child1, child2] + filing_status: SINGLE + households: + household: + members: [filer, child1, child2] + state_code: AZ + output: + # Two dependents under 17 = $500 + az_families_tax_rebate_subtraction: 500 + +- name: Single filer with one young dependent + period: 2025 + input: + people: + filer: + age: 35 + is_tax_unit_dependent: false + child: + age: 10 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child] + filing_status: SINGLE + households: + household: + members: [filer, child] + state_code: AZ + output: + # One dependent under 17 = $250 + az_families_tax_rebate_subtraction: 250 + +- name: Single filer with two young dependents + period: 2025 + input: + people: + filer: + age: 35 + is_tax_unit_dependent: false + child1: + age: 8 + is_tax_unit_dependent: true + child2: + age: 12 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child1, child2] + filing_status: SINGLE + households: + household: + members: [filer, child1, child2] + state_code: AZ + output: + # Two dependents under 17 = $500 + az_families_tax_rebate_subtraction: 500 + +- name: Single filer with three young dependents - max rebate + period: 2025 + input: + people: + filer: + age: 35 + is_tax_unit_dependent: false + child1: + age: 5 + is_tax_unit_dependent: true + child2: + age: 10 + is_tax_unit_dependent: true + child3: + age: 14 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child1, child2, child3] + filing_status: SINGLE + households: + household: + members: [filer, child1, child2, child3] + state_code: AZ + output: + # Three dependents under 17 = $750 + az_families_tax_rebate_subtraction: 750 + +- name: Single filer with one older dependent + period: 2025 + input: + people: + filer: + age: 45 + is_tax_unit_dependent: false + child: + age: 18 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child] + filing_status: SINGLE + households: + household: + members: [filer, child] + state_code: AZ + output: + # One dependent 17+ = $100 + az_families_tax_rebate_subtraction: 100 + +- name: Single filer with mixed age dependents + period: 2025 + input: + people: + filer: + age: 45 + is_tax_unit_dependent: false + child1: + age: 10 + is_tax_unit_dependent: true + child2: + age: 15 + is_tax_unit_dependent: true + child3: + age: 19 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child1, child2, child3] + filing_status: SINGLE + households: + household: + members: [filer, child1, child2, child3] + state_code: AZ + output: + # 2 young dependents (2 x $250 = $500) + 1 older (1 x $100 = $100) = $600 + # Max 3 dependents, prioritizing young ones + az_families_tax_rebate_subtraction: 600 + +- name: Joint filer with four dependents - all counted + period: 2025 + input: + people: + filer1: + age: 40 + is_tax_unit_dependent: false + filer2: + age: 38 + is_tax_unit_dependent: false + child1: + age: 5 + is_tax_unit_dependent: true + child2: + age: 10 + is_tax_unit_dependent: true + child3: + age: 17 + is_tax_unit_dependent: true + child4: + age: 19 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer1, filer2, child1, child2, child3, child4] + filing_status: JOINT + households: + household: + members: [filer1, filer2, child1, child2, child3, child4] + state_code: AZ + output: + # MFJ can claim up to 6 dependents + # 2 young (2 x $250 = $500) + 2 older (2 x $100 = $200) = $700 + az_families_tax_rebate_subtraction: 700 + +- name: No dependents + period: 2025 + input: + people: + filer: + age: 30 + is_tax_unit_dependent: false + tax_units: + tax_unit: + members: [filer] + filing_status: SINGLE + households: + household: + members: [filer] + state_code: AZ + output: + # No dependents = no rebate + az_families_tax_rebate_subtraction: 0 + +- name: Non-Arizona resident - no subtraction + period: 2025 + input: + people: + filer: + age: 35 + is_tax_unit_dependent: false + child: + age: 10 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [filer, child] + filing_status: SINGLE + households: + household: + members: [filer, child] + state_code: CA + output: + # Non-Arizona residents do not receive Arizona subtractions + az_families_tax_rebate_subtraction: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/capital_gains/az_long_term_capital_gains_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/capital_gains/az_long_term_capital_gains_subtraction.yaml index 66d79c84667..f2dfe24da03 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/capital_gains/az_long_term_capital_gains_subtraction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/capital_gains/az_long_term_capital_gains_subtraction.yaml @@ -21,3 +21,52 @@ long_term_capital_gains: -1_000 output: az_long_term_capital_gains_subtraction: 0 + +# ============================================================================= +# 2025 Tax Year Tests +# Capital Gains Subtraction: 25% of net long-term capital gains (unchanged) +# Per A.R.S. 43-1022(22) +# ============================================================================= + +- name: 2025 - Basic capital gains subtraction + period: 2025 + input: + state_code: AZ + long_term_capital_gains: 40_000 + output: + # $40,000 * 25% = $10,000 + az_long_term_capital_gains_subtraction: 10_000 + +- name: 2025 - Large capital gains + period: 2025 + input: + state_code: AZ + long_term_capital_gains: 100_000 + output: + # $100,000 * 25% = $25,000 + az_long_term_capital_gains_subtraction: 25_000 + +- name: 2025 - Small capital gains + period: 2025 + input: + state_code: AZ + long_term_capital_gains: 4_000 + output: + # $4,000 * 25% = $1,000 + az_long_term_capital_gains_subtraction: 1_000 + +- name: 2025 - Zero capital gains + period: 2025 + input: + state_code: AZ + long_term_capital_gains: 0 + output: + az_long_term_capital_gains_subtraction: 0 + +- name: 2025 - Negative capital gains (loss) not subtracted + period: 2025 + input: + state_code: AZ + long_term_capital_gains: -5_000 + output: + az_long_term_capital_gains_subtraction: 0 diff --git a/policyengine_us/variables/gov/states/az/tax/income/credits/az_families_tax_rebate.py b/policyengine_us/variables/gov/states/az/tax/income/credits/az_families_tax_rebate.py new file mode 100644 index 00000000000..2101449288b --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/credits/az_families_tax_rebate.py @@ -0,0 +1,50 @@ +from policyengine_us.model_api import * + + +class az_families_tax_rebate(Variable): + value_type = float + entity = TaxUnit + label = "Arizona Families Tax Rebate" + unit = USD + documentation = "https://azdor.gov/individuals/arizona-families-tax-rebate" + reference = "https://www.azleg.gov/legtext/56leg/1r/laws/0147.htm" + definition_period = YEAR + defined_for = StateCode.AZ + + def formula(tax_unit, period, parameters): + # The Arizona Families Tax Rebate is a one-time payment based on + # 2021 tax returns. Eligibility requires at least $1 of AZ income + # tax liability and having claimed dependents. + p = parameters(period).gov.states.az.tax.income.rebate + + # Check tax liability eligibility (at least $1) + tax_before_credits = tax_unit( + "az_income_tax_before_non_refundable_credits", period + ) + has_tax_liability = tax_before_credits >= 1 + + person = tax_unit.members + dependent = person("is_tax_unit_dependent", period) + age = person("age", period) + + age_threshold = p.young_dependent_age_threshold + young_dependent = dependent & (age < age_threshold) + older_dependent = dependent & (age >= age_threshold) + + young_count = tax_unit.sum(young_dependent) + older_count = tax_unit.sum(older_dependent) + + filing_status = tax_unit("filing_status", period) + max_dependents = p.max_dependents[filing_status] + + # Prioritize young dependents since they have higher value + young_counted = min_(young_count, max_dependents) + remaining_slots = max_(max_dependents - young_counted, 0) + older_counted = min_(older_count, remaining_slots) + + young_amount = young_counted * p.amount_per_young_dependent + older_amount = older_counted * p.amount_per_older_dependent + + rebate_amount = young_amount + older_amount + + return has_tax_liability * rebate_amount diff --git a/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.py b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.py new file mode 100644 index 00000000000..bd771a0f3de --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.py @@ -0,0 +1,24 @@ +from policyengine_us.model_api import * + + +class az_529a_able_account_subtraction(Variable): + value_type = float + entity = TaxUnit + label = "Arizona 529A ABLE account subtraction" + unit = USD + documentation = "https://www.azleg.gov/ars/43/01022.htm" + reference = "A.R.S. 43-1022 - Subtractions from Arizona Gross Income" + definition_period = YEAR + defined_for = StateCode.AZ + + def formula(tax_unit, period, parameters): + p = parameters( + period + ).gov.states.az.tax.income.subtractions.able_account + + filing_status = tax_unit("az_filing_status", period) + contributions = tax_unit("able_contributions", period) + + cap = p.cap[filing_status] + + return min_(contributions, cap) diff --git a/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.py b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.py new file mode 100644 index 00000000000..d08f0c0a53a --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.py @@ -0,0 +1,25 @@ +from policyengine_us.model_api import * + + +class az_adoption_expense_subtraction(Variable): + value_type = float + entity = TaxUnit + label = "Arizona adoption expense subtraction" + unit = USD + documentation = "https://www.azleg.gov/ars/43/01022.htm" + reference = "A.R.S. 43-1022 - Subtractions from Arizona Gross Income" + definition_period = YEAR + defined_for = StateCode.AZ + + def formula(tax_unit, period, parameters): + p = parameters(period).gov.states.az.tax.income.subtractions.adoption + + filing_status = tax_unit("az_filing_status", period) + person = tax_unit.members + expenses = tax_unit.sum( + person("qualified_adoption_assistance_expense", period) + ) + + max_amount = p.max_amount[filing_status] + + return min_(expenses, max_amount) diff --git a/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.py b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.py new file mode 100644 index 00000000000..3d36ecb5087 --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.py @@ -0,0 +1,42 @@ +from policyengine_us.model_api import * + + +class az_families_tax_rebate_subtraction(Variable): + value_type = float + entity = TaxUnit + label = "Arizona Families Tax Rebate subtraction" + unit = USD + documentation = "https://azdor.gov/individuals/arizona-families-tax-rebate" + reference = "A.R.S. 43-1022 - Subtractions from Arizona Gross Income" + definition_period = YEAR + defined_for = StateCode.AZ + + def formula(tax_unit, period, parameters): + # The Arizona Families Tax Rebate is subtracted from Arizona gross + # income because while it is taxable federally, Arizona does not + # tax it at the state level + p = parameters(period).gov.states.az.tax.income.rebate + + person = tax_unit.members + dependent = person("is_tax_unit_dependent", period) + age = person("age", period) + + age_threshold = p.young_dependent_age_threshold + young_dependent = dependent & (age < age_threshold) + older_dependent = dependent & (age >= age_threshold) + + young_count = tax_unit.sum(young_dependent) + older_count = tax_unit.sum(older_dependent) + + filing_status = tax_unit("filing_status", period) + max_dependents = p.max_dependents[filing_status] + + # Prioritize young dependents since they have higher value + young_counted = min_(young_count, max_dependents) + remaining_slots = max_(max_dependents - young_counted, 0) + older_counted = min_(older_count, remaining_slots) + + young_amount = young_counted * p.amount_per_young_dependent + older_amount = older_counted * p.amount_per_older_dependent + + return young_amount + older_amount