From 2e0866031fcf4718e91688c1400e3e1714e1edb9 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 6 Jan 2026 09:38:00 -0500 Subject: [PATCH 01/14] Initial commit for Arizona 2025 income tax model update Starting implementation of Arizona 2025 individual income tax updates. Documentation and parallel development will follow. Fixes #7111 Co-Authored-By: Claude Opus 4.5 --- .implementation_az_2025_income_tax.md | 18 ++++++++++++++++++ 1 file changed, 18 insertions(+) create mode 100644 .implementation_az_2025_income_tax.md diff --git a/.implementation_az_2025_income_tax.md b/.implementation_az_2025_income_tax.md new file mode 100644 index 00000000000..d6643bd2054 --- /dev/null +++ b/.implementation_az_2025_income_tax.md @@ -0,0 +1,18 @@ +# Arizona 2025 Individual Income Tax Model Update + +This branch tracks the implementation of Arizona 2025 income tax updates. + +## Issue Reference +GitHub Issue: #7111 + +## Summary of Changes +- Update standard deduction values for 2025 +- Update charitable contributions rate to 34% +- Add 2025 references to all parameter files +- Implement new subtractions (529A ABLE, adoption expenses, wood stove conversion) +- Add filing requirement threshold parameters +- Create 2025 test cases + +## Primary Source +[2025 Arizona Form 140 Instructions](https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf) + From 01a3b06772988d694460c6bfd63f51bcf2149f86 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 6 Jan 2026 10:03:07 -0500 Subject: [PATCH 02/14] Add comprehensive integration tests for Arizona 2025 income tax model MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit - Update az_base_standard_deduction.yaml with 2025 values (Single: $15,000, Joint: $30,000, HOH: $22,500, Separate: $15,000) - Update az_increased_standard_deduction_for_charitable_contributions.yaml with 34% rate tests - Add az_529a_able_account_subtraction.yaml testing $2,000/$4,000 limits by filing status - Add az_adoption_expense_subtraction.yaml testing $40,000 cap (2025) and $5,000/$10,000 limits (2026+) - Add az_wood_stove_conversion_subtraction.yaml testing $500 cap - Add az_families_tax_rebate_subtraction.yaml for one-time rebate subtraction - Add az_income_tax_filing_required.yaml with 2025 filing thresholds - Add integration_2025.yaml for end-to-end 2025 Arizona tax calculation scenarios Tests based on 2025 Arizona Form 140 Instructions and A.R.S. 43-1022, 43-1027, 43-1041 Closes #7111 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 --- .../income/az_income_tax_filing_required.yaml | 224 ++++++++++++++ .../standard/az_base_standard_deduction.yaml | 40 +++ ...eduction_for_charitable_contributions.yaml | 44 +++ .../az/tax/income/integration_2025.yaml | 275 ++++++++++++++++++ .../az_529a_able_account_subtraction.yaml | 118 ++++++++ .../az_adoption_expense_subtraction.yaml | 164 +++++++++++ .../az_families_tax_rebate_subtraction.yaml | 129 ++++++++ .../az_wood_stove_conversion_subtraction.yaml | 97 ++++++ 8 files changed, 1091 insertions(+) create mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/integration_2025.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml new file mode 100644 index 00000000000..b4c7f1a2ee9 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml @@ -0,0 +1,224 @@ +# Arizona Income Tax Filing Requirement Tests +# Per 2025 Arizona Form 140 Instructions +# +# Filing Requirement Thresholds (Tax Year 2025): +# - Single: $15,750 +# - Married Filing Separately: $15,750 +# - Head of Household: $23,625 +# - Married Filing Jointly: $31,500 +# +# Full-year resident or part-year resident individuals must file a tax return +# if their gross income exceeds the threshold for their filing status. + +# Single filer tests + +- name: Single filer below threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_gross_income: 15_000 + output: + # Gross income $15,000 is below $15,750 threshold + az_income_tax_filing_required: false + +- name: Single filer at threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_gross_income: 15_750 + output: + # Gross income $15,750 equals threshold - filing not required + az_income_tax_filing_required: false + +- name: Single filer above threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_gross_income: 15_751 + output: + # Gross income $15,751 exceeds $15,750 threshold + az_income_tax_filing_required: true + +- name: Single filer well above threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_gross_income: 50_000 + output: + # Gross income $50,000 exceeds $15,750 threshold + az_income_tax_filing_required: true + +# Joint filer tests + +- name: Joint filer below threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_gross_income: 30_000 + output: + # Gross income $30,000 is below $31,500 threshold + az_income_tax_filing_required: false + +- name: Joint filer at threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_gross_income: 31_500 + output: + # Gross income $31,500 equals threshold - filing not required + az_income_tax_filing_required: false + +- name: Joint filer above threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_gross_income: 31_501 + output: + # Gross income $31,501 exceeds $31,500 threshold + az_income_tax_filing_required: true + +- name: Joint filer well above threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_gross_income: 100_000 + output: + # Gross income $100,000 exceeds $31,500 threshold + az_income_tax_filing_required: true + +# Separate filer tests + +- name: Separate filer below threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + az_gross_income: 14_000 + output: + # Gross income $14,000 is below $15,750 threshold + az_income_tax_filing_required: false + +- name: Separate filer at threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + az_gross_income: 15_750 + output: + # Gross income $15,750 equals threshold - filing not required + az_income_tax_filing_required: false + +- name: Separate filer above threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + az_gross_income: 16_000 + output: + # Gross income $16,000 exceeds $15,750 threshold + az_income_tax_filing_required: true + +# Head of Household tests + +- name: HOH filer below threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + az_gross_income: 22_000 + output: + # Gross income $22,000 is below $23,625 threshold + az_income_tax_filing_required: false + +- name: HOH filer at threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + az_gross_income: 23_625 + output: + # Gross income $23,625 equals threshold - filing not required + az_income_tax_filing_required: false + +- name: HOH filer above threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + az_gross_income: 23_626 + output: + # Gross income $23,626 exceeds $23,625 threshold + az_income_tax_filing_required: true + +- name: HOH filer well above threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + az_gross_income: 75_000 + output: + # Gross income $75,000 exceeds $23,625 threshold + az_income_tax_filing_required: true + +# Zero income tests + +- name: Single filer with zero income - no filing required + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_gross_income: 0 + output: + az_income_tax_filing_required: false + +- name: Joint filer with zero income - no filing required + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_gross_income: 0 + output: + az_income_tax_filing_required: false + +# Non-Arizona resident test + +- name: Non-Arizona resident - no filing required + period: 2025 + input: + state_code: CA + filing_status: SINGLE + az_gross_income: 50_000 + output: + # Non-Arizona residents use different filing requirements + az_income_tax_filing_required: false + +# Comparison to 2024 thresholds +# 2024: Single $14,600, HOH $21,900, Joint $29,200 + +- name: Single filer 2024 threshold test + period: 2024 + input: + state_code: AZ + filing_status: SINGLE + az_gross_income: 14_601 + output: + # 2024 threshold for Single was $14,600 + az_income_tax_filing_required: true + +- name: Joint filer 2024 threshold test + period: 2024 + input: + state_code: AZ + filing_status: JOINT + az_gross_income: 29_201 + output: + # 2024 threshold for Joint was $29,200 + az_income_tax_filing_required: true 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..c19510b65fc 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 +37,43 @@ 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 + +- name: Single filer 2025 + period: 2025 + input: + state_code: AZ + az_filing_status: SINGLE + output: + # Per 2025 Form 140 Instructions: Single standard deduction is $15,000 + az_base_standard_deduction: 15_000 + +- name: Joint filer 2025 + period: 2025 + input: + state_code: AZ + az_filing_status: JOINT + output: + # Per 2025 Form 140 Instructions: Joint standard deduction is $30,000 + az_base_standard_deduction: 30_000 + +- name: Separate filer 2025 + period: 2025 + input: + state_code: AZ + az_filing_status: SEPARATE + output: + # Per 2025 Form 140 Instructions: Separate standard deduction is $15,000 + az_base_standard_deduction: 15_000 + +- 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 $22,500 + az_base_standard_deduction: 22_500 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/integration_2025.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/integration_2025.yaml new file mode 100644 index 00000000000..3b644e291b9 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/integration_2025.yaml @@ -0,0 +1,275 @@ +# Arizona 2025 Income Tax Integration Tests +# Tests end-to-end 2025 Arizona income tax calculations +# Verifies interactions between new 2025 subtractions, deductions, and credits +# +# 2025 Key Values: +# - Standard Deduction: Single $15,000, Joint $30,000, HOH $22,500, Separate $15,000 +# - Charitable Contribution Rate: 34% +# - Tax Rate: 2.5% flat rate +# - Filing Thresholds: Single $15,750, Joint $31,500, HOH $23,625, Separate $15,750 + +# Basic 2025 tax calculation - single filer + +- 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 = $15,000 + az_base_standard_deduction: 15_000 + # AZ taxable income = AGI - standard deduction = $60,000 - $15,000 = $45,000 + az_taxable_income: 45_000 + # AZ income tax = $45,000 * 2.5% = $1,125 + az_income_tax_before_non_refundable_credits: 1_125 + +# Joint filer with charitable contributions + +- 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 filing status = JOINT + az_filing_status: JOINT + # AZ base standard deduction for joint = $30,000 + az_base_standard_deduction: 30_000 + # Increased standard deduction for charitable = $5,000 * 34% = $1,700 + az_increased_standard_deduction_for_charitable_contributions: 1_700 + # Total standard deduction = $30,000 + $1,700 = $31,700 + az_standard_deduction: 31_700 + +# Head of household with dependents + +- name: Head of household 2025 with dependents + period: 2025 + input: + people: + parent: + age: 40 + employment_income: 75_000 + child1: + age: 8 + child2: + age: 12 + tax_units: + tax_unit: + members: [parent, child1, child2] + households: + household: + members: [parent, child1, child2] + state_code: AZ + output: + # Federal AGI = $75,000 + adjusted_gross_income: 75_000 + # AZ filing status = HEAD_OF_HOUSEHOLD (surviving spouse treated as HOH) + az_filing_status: HEAD_OF_HOUSEHOLD + # AZ base standard deduction for HOH = $22,500 + az_base_standard_deduction: 22_500 + # Dependent tax credit: 2 children under 17 * $100 = $200 + az_dependent_tax_credit: 200 + +# Elderly taxpayer with aged exemption + +- 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 filing status = SINGLE + az_filing_status: SINGLE + # AZ base standard deduction for single = $15,000 + az_base_standard_deduction: 15_000 + # Aged exemption (65+) = $2,100 + az_aged_exemption: 2_100 + # AZ AGI = $50,000 - $2,100 = $47,900 + az_agi: 47_900 + +# Married couple with multiple credits + +- name: Joint filers 2025 with family tax credit eligible + 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 + # AZ filing status = JOINT + az_filing_status: JOINT + # 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 + +# Separate filer calculation + +- 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 = $15,000 + az_base_standard_deduction: 15_000 + # AZ taxable income = $45,000 - $15,000 = $30,000 + az_taxable_income: 30_000 + # AZ income tax = $30,000 * 2.5% = $750 + az_income_tax_before_non_refundable_credits: 750 + +# Low income taxpayer - excise tax credit eligible + +- 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 + # AZ filing status = SINGLE + az_filing_status: SINGLE + # 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 + +# Multiple exemptions test + +- 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 filing status = JOINT + az_filing_status: JOINT + # AZ base standard deduction for joint = $30,000 + az_base_standard_deduction: 30_000 + # Aged exemption: 2 * $2,100 = $4,200 + az_aged_exemption: 4_200 + # AZ AGI = $45,000 - $4,200 = $40,800 + az_agi: 40_800 + +# Complex scenario with charitable contributions and dependent + +- name: HOH 2025 with charitable and dependent credits + 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: + # Federal AGI = $85,000 + adjusted_gross_income: 85_000 + # AZ filing status = HEAD_OF_HOUSEHOLD + az_filing_status: HEAD_OF_HOUSEHOLD + # AZ base standard deduction for HOH = $22,500 + az_base_standard_deduction: 22_500 + # Increased standard deduction for charitable = $3,000 * 34% = $1,020 + az_increased_standard_deduction_for_charitable_contributions: 1_020 + # Total standard deduction = $22,500 + $1,020 = $23,520 + az_standard_deduction: 23_520 + # Dependent tax credit: 1 child under 17 * $100 = $100 + az_dependent_tax_credit: 100 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..9d52fde05e9 --- /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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_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 + az_529a_able_account_contributions: 0 + output: + az_529a_able_account_subtraction: 0 + +- name: Non-Arizona resident - no subtraction + period: 2025 + input: + state_code: CA + filing_status: SINGLE + az_529a_able_account_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..900303cb130 --- /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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 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 + az_adoption_expenses: 0 + output: + az_adoption_expense_subtraction: 0 + +- name: Non-Arizona resident - no subtraction + period: 2025 + input: + state_code: CA + filing_status: SINGLE + az_adoption_expenses: 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..ec84f821408 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.yaml @@ -0,0 +1,129 @@ +# 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. +# The IRS determined it is subject to federal income tax, but Arizona +# provides a subtraction to prevent state taxation. +# +# Tax Treatment: +# - Federal: Taxable (included in federal AGI via Form 1099-MISC) +# - Arizona: Not taxable (subtracted from Arizona gross income) +# +# Original Rebate Amounts (for reference): +# - Dependent under age 17: $250 +# - Dependent age 17 or older: $100 +# - Maximum dependents counted: 3 +# - Maximum Rebate (Single/HOH/MFS): $750 +# - Maximum Rebate (Married Filing Jointly): $1,500 + +- name: Single filer with full rebate received + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_families_tax_rebate_received: 750 + output: + # Full rebate amount is subtracted from Arizona gross income + az_families_tax_rebate_subtraction: 750 + +- name: Single filer with partial rebate received + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_families_tax_rebate_received: 250 + output: + # Partial rebate amount (one dependent under 17) + az_families_tax_rebate_subtraction: 250 + +- name: Joint filer with maximum rebate received + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_families_tax_rebate_received: 1_500 + output: + # Maximum rebate for joint filers + az_families_tax_rebate_subtraction: 1_500 + +- name: Joint filer with mixed age dependents rebate + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_families_tax_rebate_received: 600 + output: + # Example: 2 dependents under 17 ($500) + 1 dependent 17+ ($100) = $600 + az_families_tax_rebate_subtraction: 600 + +- name: Head of household with rebate + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + az_families_tax_rebate_received: 500 + output: + # Example: 2 dependents under 17 ($250 each) = $500 + az_families_tax_rebate_subtraction: 500 + +- name: Separate filer with rebate + period: 2025 + input: + state_code: AZ + filing_status: SEPARATE + az_families_tax_rebate_received: 350 + output: + # Separate filers have same max as single ($750) + az_families_tax_rebate_subtraction: 350 + +- name: No rebate received + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_families_tax_rebate_received: 0 + output: + # No rebate received means no subtraction + az_families_tax_rebate_subtraction: 0 + +- name: Non-Arizona resident - no subtraction + period: 2025 + input: + state_code: CA + filing_status: SINGLE + az_families_tax_rebate_received: 500 + output: + # Non-Arizona residents do not receive Arizona subtractions + az_families_tax_rebate_subtraction: 0 + +# Edge cases for various rebate amounts + +- name: Single dependent under 17 + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_families_tax_rebate_received: 250 + output: + # One dependent under 17: $250 + az_families_tax_rebate_subtraction: 250 + +- name: Single dependent 17 or older + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + az_families_tax_rebate_received: 100 + output: + # One dependent 17 or older: $100 + az_families_tax_rebate_subtraction: 100 + +- name: Three dependents under 17 + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_families_tax_rebate_received: 750 + output: + # Three dependents under 17: 3 x $250 = $750 + az_families_tax_rebate_subtraction: 750 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml new file mode 100644 index 00000000000..a36c3f52d42 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml @@ -0,0 +1,97 @@ +# Arizona Wood Stove/Fireplace Conversion Subtraction Tests +# Per A.R.S. 43-1027 and 2025 Form 140 Instructions (Other Subtractions - Item E) +# +# Maximum subtraction: $500 +# +# Qualifying conversions: +# 1. Qualified gas fired fireplace (natural gas or LPG through permanent burner) +# 2. Qualified wood stove/fireplace meeting EPA standards (40 CFR Part 60) +# +# Requirements: +# - Conversion on property located in Arizona +# - Cost exclusive of taxes, interest, and finance charges +# - Effective for taxable years from and after December 31, 1993 + +- name: Wood stove conversion under limit + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expenses: 350 + output: + # Conversion cost of $350 is under the $500 limit + az_wood_stove_conversion_subtraction: 350 + +- name: Wood stove conversion at limit + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expenses: 500 + output: + # Conversion cost of $500 equals the maximum subtraction + az_wood_stove_conversion_subtraction: 500 + +- name: Wood stove conversion over limit + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expenses: 750 + output: + # Conversion cost of $750 exceeds the $500 limit - capped + az_wood_stove_conversion_subtraction: 500 + +- name: Expensive fireplace conversion over limit + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expenses: 2_500 + output: + # Conversion cost of $2,500 exceeds the $500 limit - capped + az_wood_stove_conversion_subtraction: 500 + +- name: Small conversion expense + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expenses: 100 + output: + # Small conversion cost of $100 fully deductible + az_wood_stove_conversion_subtraction: 100 + +- name: Zero conversion expenses + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expenses: 0 + output: + az_wood_stove_conversion_subtraction: 0 + +- name: Non-Arizona resident - no subtraction + period: 2025 + input: + state_code: CA + az_wood_stove_conversion_expenses: 500 + output: + # Non-Arizona residents do not receive Arizona subtractions + az_wood_stove_conversion_subtraction: 0 + +# Joint vs Single filers - same limit applies to all filing statuses + +- name: Joint filer with conversion expense + period: 2025 + input: + state_code: AZ + filing_status: JOINT + az_wood_stove_conversion_expenses: 600 + output: + # All filing statuses have same $500 limit + az_wood_stove_conversion_subtraction: 500 + +- name: Head of household with conversion expense + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + az_wood_stove_conversion_expenses: 400 + output: + # All filing statuses have same $500 limit - $400 is under limit + az_wood_stove_conversion_subtraction: 400 From eb01264c437a55d26ec867272bdb6c6e003ebc7c Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 6 Jan 2026 10:12:26 -0500 Subject: [PATCH 03/14] Implement Arizona 2025 Individual Income Tax Model update MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Update parameters with 2025 values: - Standard deduction: Single $15,000, Joint $30,000, HOH $22,500 - Increased standard deduction rate: 34% - Add 2025 references to all tax rate and subtraction files New subtractions implemented: - az_529a_able_account_subtraction: $2,000/$4,000 cap based on filing status - az_adoption_expense_subtraction: $40,000 for 2023-2025 (reverts to $5,000/$10,000 in 2026) - az_wood_stove_conversion_subtraction: $500 maximum - az_families_tax_rebate_subtraction: Pass-through for federal taxable rebate New filing requirement variable: - az_income_tax_filing_required: Thresholds $15,750 (single), $31,500 (joint) All values parameterized with zero hard-coded numeric values. References embedded from official Arizona DOR documentation. Fixes #7111 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 --- .../income/deductions/standard/amount.yaml | 6 ++++ .../deductions/standard/increased/rate.yaml | 13 +++++---- .../az/tax/income/filing_requirement.yaml | 24 ++++++++++++++++ .../az/tax/income/main/head_of_household.yaml | 2 ++ .../gov/states/az/tax/income/main/joint.yaml | 3 +- .../states/az/tax/income/main/separate.yaml | 2 ++ .../gov/states/az/tax/income/main/single.yaml | 2 ++ .../income/subtractions/able_account/cap.yaml | 20 +++++++++++++ .../subtractions/adoption/max_amount.yaml | 28 +++++++++++++++++++ .../subtractions/college_savings/cap.yaml | 2 ++ .../tax/income/subtractions/subtractions.yaml | 8 +++++- .../subtractions/wood_stove/max_amount.yaml | 13 +++++++++ .../income/az_income_tax_filing_required.py | 25 +++++++++++++++++ .../az_529a_able_account_subtraction.py | 26 +++++++++++++++++ .../az_adoption_expense_subtraction.py | 22 +++++++++++++++ .../az_families_tax_rebate_subtraction.py | 18 ++++++++++++ .../az_wood_stove_conversion_subtraction.py | 21 ++++++++++++++ .../az_able_account_contributions.py | 12 ++++++++ .../expense/person/az_adoption_expenses.py | 13 +++++++++ .../az_wood_stove_conversion_expense.py | 13 +++++++++ .../person/az_families_tax_rebate_received.py | 13 +++++++++ 21 files changed, 279 insertions(+), 7 deletions(-) create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/filing_requirement.yaml create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/subtractions/able_account/cap.yaml create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/subtractions/adoption/max_amount.yaml create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml create mode 100644 policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py create mode 100644 policyengine_us/variables/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.py create mode 100644 policyengine_us/variables/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.py create mode 100644 policyengine_us/variables/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.py create mode 100644 policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py create mode 100644 policyengine_us/variables/household/expense/education/az_able_account_contributions.py create mode 100644 policyengine_us/variables/household/expense/person/az_adoption_expenses.py create mode 100644 policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py create mode 100644 policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py 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..ff5aa645c68 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 @@ -6,6 +6,8 @@ metadata: breakdown: - az_filing_status reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 18 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, line 18 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 @@ -22,18 +24,22 @@ JOINT: 2022-01-01: 25_900 2023-01-01: 27_700 2024-01-01: 29_200 + 2025-01-01: 30_000 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: 22_500 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_000 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_000 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..1a239e0256b 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, Page 12 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - 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 + - 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: 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/filing_requirement.yaml b/policyengine_us/parameters/gov/states/az/tax/income/filing_requirement.yaml new file mode 100644 index 00000000000..9243b5fe62c --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/filing_requirement.yaml @@ -0,0 +1,24 @@ +description: Arizona requires full-year or part-year resident individuals to file a tax return if their gross income exceeds this threshold, depending on filing status. +metadata: + period: year + unit: currency-USD + label: Arizona filing requirement gross income threshold + breakdown: + - az_filing_status + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: Arizona Department of Revenue - Filing Individual Returns + href: https://azdor.gov/individuals/income-tax-filing-assistance/filing-individual-returns +SINGLE: + 2024-01-01: 14_600 + 2025-01-01: 15_750 +HEAD_OF_HOUSEHOLD: + 2024-01-01: 21_900 + 2025-01-01: 23_625 +JOINT: + 2024-01-01: 29_200 + 2025-01-01: 31_500 +SEPARATE: + 2024-01-01: 14_600 + 2025-01-01: 15_750 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..3488c30bd2d 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 @@ -7,6 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 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 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..9a5c0965422 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 @@ -7,6 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 href: https://azdor.gov/forms/individual/ - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 @@ -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..540439cb9ea 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 @@ -7,6 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 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 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..ea9e8c4dc76 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 @@ -7,6 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 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 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..9c2bf86f03e --- /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, Line 34b + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf +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..d53fdb44ab9 --- /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 +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/college_savings/cap.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/college_savings/cap.yaml index 21e84448d5e..0610a7bec19 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, Line 34a + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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/subtractions.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/subtractions.yaml index 6e76617334c..8eb7e8896ec 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 +7,18 @@ 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_wood_stove_conversion_subtraction # Other subtractions - Item E + - 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/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml new file mode 100644 index 00000000000..c1c68425378 --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml @@ -0,0 +1,13 @@ +description: Arizona allows a subtraction for the cost of converting a wood burning fireplace to a qualified gas fired fireplace or a qualified wood stove, up to this maximum amount. +metadata: + period: year + unit: currency-USD + label: Arizona wood stove conversion subtraction maximum + reference: + - title: A.R.S. 43-1027 - Wood Stoves, Fireplaces + href: https://www.azleg.gov/ars/43/01027.htm + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + +values: + 1994-01-01: 500 diff --git a/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py b/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py new file mode 100644 index 00000000000..9b033f4c375 --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py @@ -0,0 +1,25 @@ +from policyengine_us.model_api import * + + +class az_income_tax_filing_required(Variable): + value_type = bool + entity = TaxUnit + label = "Arizona income tax filing required" + unit = USD + documentation = "Whether the tax unit is required to file an Arizona income tax return." + reference = ( + "https://azdor.gov/individuals/income-tax-filing-assistance/" + "filing-individual-returns" + ) + definition_period = YEAR + defined_for = StateCode.AZ + + def formula(tax_unit, period, parameters): + p = parameters(period).gov.states.az.tax.income + + filing_status = tax_unit("az_filing_status", period) + gross_income = tax_unit("adjusted_gross_income", period) + + threshold = p.filing_requirement[filing_status] + + return gross_income > threshold 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..3c79ee09994 --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_529a_able_account_subtraction.py @@ -0,0 +1,26 @@ +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 = add( + tax_unit, period, ["az_able_account_contributions"] + ) + + 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..dd9107539ad --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_adoption_expense_subtraction.py @@ -0,0 +1,22 @@ +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) + expenses = tax_unit("az_adoption_expenses", 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..629552f29f7 --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_families_tax_rebate_subtraction.py @@ -0,0 +1,18 @@ +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 + return tax_unit("az_families_tax_rebate_received", period) diff --git a/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py new file mode 100644 index 00000000000..4ba29de537a --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py @@ -0,0 +1,21 @@ +from policyengine_us.model_api import * + + +class az_wood_stove_conversion_subtraction(Variable): + value_type = float + entity = TaxUnit + label = "Arizona wood stove conversion subtraction" + unit = USD + documentation = "https://www.azleg.gov/ars/43/01027.htm" + reference = "A.R.S. 43-1027 - Wood Stoves, Fireplaces" + definition_period = YEAR + defined_for = StateCode.AZ + + def formula(tax_unit, period, parameters): + p = parameters(period).gov.states.az.tax.income.subtractions.wood_stove + + expenses = tax_unit("az_wood_stove_conversion_expense", period) + + max_amount = p.max_amount + + return min_(expenses, max_amount) diff --git a/policyengine_us/variables/household/expense/education/az_able_account_contributions.py b/policyengine_us/variables/household/expense/education/az_able_account_contributions.py new file mode 100644 index 00000000000..498834a40fd --- /dev/null +++ b/policyengine_us/variables/household/expense/education/az_able_account_contributions.py @@ -0,0 +1,12 @@ +from policyengine_us.model_api import * + + +class az_able_account_contributions(Variable): + value_type = float + entity = Person + label = "Arizona ABLE account contributions" + unit = USD + documentation = ( + "Amount contributed to a 529A ABLE account for disabled beneficiaries." + ) + definition_period = YEAR diff --git a/policyengine_us/variables/household/expense/person/az_adoption_expenses.py b/policyengine_us/variables/household/expense/person/az_adoption_expenses.py new file mode 100644 index 00000000000..a36381d263a --- /dev/null +++ b/policyengine_us/variables/household/expense/person/az_adoption_expenses.py @@ -0,0 +1,13 @@ +from policyengine_us.model_api import * + + +class az_adoption_expenses(Variable): + value_type = float + entity = TaxUnit + label = "Arizona qualifying adoption expenses" + unit = USD + documentation = ( + "Unreimbursed medical and hospital costs, adoption counseling fees, " + "legal fees, agency fees, and other nonrecurring costs of adoption." + ) + definition_period = YEAR diff --git a/policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py b/policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py new file mode 100644 index 00000000000..471e590d960 --- /dev/null +++ b/policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py @@ -0,0 +1,13 @@ +from policyengine_us.model_api import * + + +class az_wood_stove_conversion_expense(Variable): + value_type = float + entity = TaxUnit + label = "Arizona wood stove or fireplace conversion expense" + unit = USD + documentation = ( + "Cost of converting a wood burning fireplace to a qualified gas fired " + "fireplace or a qualified wood stove meeting EPA standards." + ) + definition_period = YEAR diff --git a/policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py b/policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py new file mode 100644 index 00000000000..7208ad86730 --- /dev/null +++ b/policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py @@ -0,0 +1,13 @@ +from policyengine_us.model_api import * + + +class az_families_tax_rebate_received(Variable): + value_type = float + entity = TaxUnit + label = "Arizona Families Tax Rebate received" + unit = USD + documentation = ( + "Amount of Arizona Families Tax Rebate received that was included " + "in federal adjusted gross income." + ) + definition_period = YEAR From 70caf3d000560d0ec5d9dfb7525d15611f4c240d Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 6 Jan 2026 11:31:50 -0500 Subject: [PATCH 04/14] Update Arizona 2025 Individual Income Tax Model MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit - Add 2025 standard deductions ($15,750 single/$31,500 joint/$23,625 HOH) - Update Arizona income tax parameters with 2025 references - Add comprehensive 2025 integration tests - Update charitable contribution, capital gains, family tax credit, dependent credit, and exemption parameters Closes #7111 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 --- changelog_entry.yaml | 10 + .../ceiling/qualifying_foster.yaml | 4 +- .../ceiling/qualifying_organization.yaml | 4 +- .../credits/dependent_credit/amount.yaml | 6 +- .../dependent_credit/reduction/increment.yaml | 4 +- .../reduction/percentage.yaml | 4 +- .../dependent_credit/reduction/start.yaml | 2 + .../family_tax_credits/amount/cap.yaml | 2 + .../family_tax_credits/amount/per_person.yaml | 4 +- .../income_limit/head_of_household.yaml | 2 + .../income_limit/joint.yaml | 2 + .../income_limit/separate.yaml | 2 + .../income_limit/single.yaml | 4 +- .../credits/increased_excise/amount.yaml | 8 +- .../increased_excise/income_threshold.yaml | 9 +- .../credits/increased_excise/max_amount.yaml | 10 +- .../credits/property_tax/age_threshold.yaml | 2 + .../income/deductions/standard/amount.yaml | 8 +- .../states/az/tax/income/exemptions/aged.yaml | 4 +- .../az/tax/income/exemptions/blind.yaml | 4 +- .../exemptions/parent_grandparent/amount.yaml | 4 +- .../parent_grandparent/cost_rate.yaml | 8 +- .../parent_grandparent/min_age.yaml | 6 +- .../az/tax/income/exemptions/stillborn.yaml | 6 +- .../subtractions/capital_gains/rate.yaml | 4 +- .../military_retirement/max_amount.yaml | 4 +- .../pension/public_pension_cap.yaml | 3 +- .../income/az_income_tax_filing_required.yaml | 40 +- .../income/credits/az_family_tax_credit.yaml | 76 + .../az_increased_excise_tax_credit.yaml | 46 +- .../az_dependent_tax_credit.yaml | 152 +- .../standard/az_base_standard_deduction.yaml | 22 +- .../income/exemptions/az_aged_exemption.yaml | 56 + .../income/exemptions/az_blind_exemption.yaml | 42 + .../az/tax/income/integration_2025.yaml | 1266 +++++++++++++++-- .../az_529a_able_account_subtraction.yaml | 22 +- .../az_wood_stove_conversion_subtraction.yaml | 18 +- ...z_long_term_capital_gains_subtraction.yaml | 49 + 38 files changed, 1703 insertions(+), 216 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..43d81c7457a 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,10 @@ +- bump: minor + changes: + added: + - 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..3d25eff1787 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 +11,9 @@ metadata: breakdown: - filing_status reference: - - title: Ariz. Rev. Stat. § 43-1088 (B) + - 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 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..8b51172678a 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 @@ -12,7 +12,9 @@ metadata: breakdown: - filing_status reference: - - title: Ariz. Rev. Stat. § 43-1088 (A) + - 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 href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form#page=1 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..bf5ed57cc68 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 @@ -6,6 +6,8 @@ metadata: amount_unit: currency-USD label: Arizona dependent tax credit amount reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 @@ -15,7 +17,7 @@ metadata: - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 13, Line 21 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..5628b864a93 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 @@ -4,6 +4,8 @@ metadata: unit: currency-USD label: Arizona dependent tax credit reduction increment reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 @@ -13,6 +15,6 @@ metadata: - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V 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..123a7a7e1a3 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 @@ -4,6 +4,8 @@ metadata: unit: /1 label: Arizona dependent tax credit reduction percentage reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 @@ -13,6 +15,6 @@ metadata: - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V 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..25c83c73dbc 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 @@ -14,6 +14,8 @@ metadata: period: year label: Arizona dependent tax credit phase out start reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 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..002750e8d99 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 @@ -16,6 +16,8 @@ SURVIVING_SPOUSE: SEPARATE: 2021-01-01: 120 reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 43-1073. Family income tax credit (B) href: https://www.azleg.gov/ars/43/01073.htm - title: 2022 Arizona Tax Form Instructions Line50 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..293ce940b9c 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 @@ -1,9 +1,11 @@ -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, Page 13, Line 50 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 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..910cd1e18ab 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 @@ -5,6 +5,8 @@ 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, Page 13, Line 50 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 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..4108b117f3e 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 @@ -5,6 +5,8 @@ metadata: rate_unit: currency-USD label: Arizona family tax credit joint maximum income reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 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..a2b1789023c 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 @@ -4,6 +4,8 @@ metadata: unit: currency-USD label: Arizona family tax credit separate maximum income reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 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..31330f1148b 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 @@ -4,6 +4,8 @@ metadata: unit: currency-USD label: Arizona family tax credit single maximum income reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 @@ -15,4 +17,4 @@ metadata: - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22 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..1fc79af8c38 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 @@ -4,11 +4,13 @@ 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, Page 14, Line 56 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - 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 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/increased_excise/income_threshold.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/income_threshold.yaml index 0211377d42f..2ab7d9d41f6 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 @@ -6,11 +6,13 @@ 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, Page 14, Line 56 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - 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 href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet @@ -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..1d5de392551 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 @@ -1,14 +1,16 @@ -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, Page 14, Line 56 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - 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 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..9e00d19086b 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 - 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/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/amount.yaml index ff5aa645c68..15c551b90df 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 @@ -24,22 +24,22 @@ JOINT: 2022-01-01: 25_900 2023-01-01: 27_700 2024-01-01: 29_200 - 2025-01-01: 30_000 + 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: 22_500 + 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_000 + 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_000 + 2025-01-01: 15_750 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..a6861f6de06 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 @@ -5,7 +5,9 @@ metadata: amount_unit: currency-USD period: year label: Arizona aged exemption amount - reference: + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 8 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Box 11a 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 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..ea5854b130c 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 @@ -3,7 +3,9 @@ metadata: unit: currency-USD period: year label: Arizona blind exemption amount - reference: + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 9 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 11, Line 14 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 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..b405ee0cbc9 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 @@ -3,7 +3,9 @@ metadata: unit: currency-USD period: year label: Arizona parents and grandparents exemption amount - reference: + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a, Line 41 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11 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 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..9cad99f3c4b 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 @@ -1,9 +1,11 @@ -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: + label: Arizona parents and grandparents exemption cost rate + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a 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 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..826e1032f44 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 @@ -1,9 +1,11 @@ -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: + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 10, Line 11a 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 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..5f9e94f70cc 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 @@ -3,9 +3,11 @@ metadata: unit: currency-USD period: year label: Arizona stillborn exemption amount - reference: + reference: + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 40 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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 + 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 href: https://azdor.gov/sites/default/files/2023-10/FORMS_INDIVIDUAL_140-SVi.pdf - title: Arizona Form 140 (2022) Line 40 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..2cfdce74b2b 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, Lines 20-24 + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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/military_retirement/max_amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/military_retirement/max_amount.yaml index 4c595921d01..25dfbebd03f 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, Line 29b + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - 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..c873a180163 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, Line 29a + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - 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/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml index b4c7f1a2ee9..28d046efe42 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml @@ -17,7 +17,7 @@ input: state_code: AZ filing_status: SINGLE - az_gross_income: 15_000 + adjusted_gross_income: 15_000 output: # Gross income $15,000 is below $15,750 threshold az_income_tax_filing_required: false @@ -27,7 +27,7 @@ input: state_code: AZ filing_status: SINGLE - az_gross_income: 15_750 + adjusted_gross_income: 15_750 output: # Gross income $15,750 equals threshold - filing not required az_income_tax_filing_required: false @@ -37,7 +37,7 @@ input: state_code: AZ filing_status: SINGLE - az_gross_income: 15_751 + adjusted_gross_income: 15_751 output: # Gross income $15,751 exceeds $15,750 threshold az_income_tax_filing_required: true @@ -47,7 +47,7 @@ input: state_code: AZ filing_status: SINGLE - az_gross_income: 50_000 + adjusted_gross_income: 50_000 output: # Gross income $50,000 exceeds $15,750 threshold az_income_tax_filing_required: true @@ -59,7 +59,7 @@ input: state_code: AZ filing_status: JOINT - az_gross_income: 30_000 + adjusted_gross_income: 30_000 output: # Gross income $30,000 is below $31,500 threshold az_income_tax_filing_required: false @@ -69,7 +69,7 @@ input: state_code: AZ filing_status: JOINT - az_gross_income: 31_500 + adjusted_gross_income: 31_500 output: # Gross income $31,500 equals threshold - filing not required az_income_tax_filing_required: false @@ -79,7 +79,7 @@ input: state_code: AZ filing_status: JOINT - az_gross_income: 31_501 + adjusted_gross_income: 31_501 output: # Gross income $31,501 exceeds $31,500 threshold az_income_tax_filing_required: true @@ -89,7 +89,7 @@ input: state_code: AZ filing_status: JOINT - az_gross_income: 100_000 + adjusted_gross_income: 100_000 output: # Gross income $100,000 exceeds $31,500 threshold az_income_tax_filing_required: true @@ -101,7 +101,7 @@ input: state_code: AZ filing_status: SEPARATE - az_gross_income: 14_000 + adjusted_gross_income: 14_000 output: # Gross income $14,000 is below $15,750 threshold az_income_tax_filing_required: false @@ -111,7 +111,7 @@ input: state_code: AZ filing_status: SEPARATE - az_gross_income: 15_750 + adjusted_gross_income: 15_750 output: # Gross income $15,750 equals threshold - filing not required az_income_tax_filing_required: false @@ -121,7 +121,7 @@ input: state_code: AZ filing_status: SEPARATE - az_gross_income: 16_000 + adjusted_gross_income: 16_000 output: # Gross income $16,000 exceeds $15,750 threshold az_income_tax_filing_required: true @@ -133,7 +133,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_gross_income: 22_000 + adjusted_gross_income: 22_000 output: # Gross income $22,000 is below $23,625 threshold az_income_tax_filing_required: false @@ -143,7 +143,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_gross_income: 23_625 + adjusted_gross_income: 23_625 output: # Gross income $23,625 equals threshold - filing not required az_income_tax_filing_required: false @@ -153,7 +153,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_gross_income: 23_626 + adjusted_gross_income: 23_626 output: # Gross income $23,626 exceeds $23,625 threshold az_income_tax_filing_required: true @@ -163,7 +163,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_gross_income: 75_000 + adjusted_gross_income: 75_000 output: # Gross income $75,000 exceeds $23,625 threshold az_income_tax_filing_required: true @@ -175,7 +175,7 @@ input: state_code: AZ filing_status: SINGLE - az_gross_income: 0 + adjusted_gross_income: 0 output: az_income_tax_filing_required: false @@ -184,7 +184,7 @@ input: state_code: AZ filing_status: JOINT - az_gross_income: 0 + adjusted_gross_income: 0 output: az_income_tax_filing_required: false @@ -195,7 +195,7 @@ input: state_code: CA filing_status: SINGLE - az_gross_income: 50_000 + adjusted_gross_income: 50_000 output: # Non-Arizona residents use different filing requirements az_income_tax_filing_required: false @@ -208,7 +208,7 @@ input: state_code: AZ filing_status: SINGLE - az_gross_income: 14_601 + adjusted_gross_income: 14_601 output: # 2024 threshold for Single was $14,600 az_income_tax_filing_required: true @@ -218,7 +218,7 @@ input: state_code: AZ filing_status: JOINT - az_gross_income: 29_201 + adjusted_gross_income: 29_201 output: # 2024 threshold for Joint was $29,200 az_income_tax_filing_required: true 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 c19510b65fc..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 @@ -41,6 +41,12 @@ # 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 @@ -48,8 +54,8 @@ state_code: AZ az_filing_status: SINGLE output: - # Per 2025 Form 140 Instructions: Single standard deduction is $15,000 - az_base_standard_deduction: 15_000 + # Per 2025 Form 140 Instructions: Single standard deduction is $15,750 + az_base_standard_deduction: 15_750 - name: Joint filer 2025 period: 2025 @@ -57,8 +63,8 @@ state_code: AZ az_filing_status: JOINT output: - # Per 2025 Form 140 Instructions: Joint standard deduction is $30,000 - az_base_standard_deduction: 30_000 + # Per 2025 Form 140 Instructions: Joint standard deduction is $31,500 + az_base_standard_deduction: 31_500 - name: Separate filer 2025 period: 2025 @@ -66,8 +72,8 @@ state_code: AZ az_filing_status: SEPARATE output: - # Per 2025 Form 140 Instructions: Separate standard deduction is $15,000 - az_base_standard_deduction: 15_000 + # 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 @@ -75,5 +81,5 @@ state_code: AZ az_filing_status: HEAD_OF_HOUSEHOLD output: - # Per 2025 Form 140 Instructions: HOH standard deduction is $22,500 - az_base_standard_deduction: 22_500 + # 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/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 index 3b644e291b9..03270c3de4f 100644 --- 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 @@ -1,14 +1,41 @@ # Arizona 2025 Income Tax Integration Tests # Tests end-to-end 2025 Arizona income tax calculations -# Verifies interactions between new 2025 subtractions, deductions, and credits +# Verifies interactions between subtractions, deductions, exemptions, and credits # -# 2025 Key Values: -# - Standard Deduction: Single $15,000, Joint $30,000, HOH $22,500, Separate $15,000 -# - Charitable Contribution Rate: 34% +# 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) +# - Wood stove: $500 max -# Basic 2025 tax calculation - single filer +# ============================================================================= +# SECTION 1: Standard Deduction Tests +# ============================================================================= - name: Single filer basic 2025 tax calculation period: 2025 @@ -29,16 +56,14 @@ adjusted_gross_income: 60_000 # AZ filing status = SINGLE az_filing_status: SINGLE - # AZ base standard deduction for single = $15,000 - az_base_standard_deduction: 15_000 - # AZ taxable income = AGI - standard deduction = $60,000 - $15,000 = $45,000 - az_taxable_income: 45_000 - # AZ income tax = $45,000 * 2.5% = $1,125 - az_income_tax_before_non_refundable_credits: 1_125 - -# Joint filer with charitable contributions + # 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 with charitable deduction increase +- name: Joint filer 2025 standard deduction period: 2025 input: people: @@ -51,7 +76,6 @@ tax_units: tax_unit: members: [person1, person2] - charitable_deduction: 5_000 households: household: members: [person1, person2] @@ -61,16 +85,41 @@ adjusted_gross_income: 120_000 # AZ filing status = JOINT az_filing_status: JOINT - # AZ base standard deduction for joint = $30,000 - az_base_standard_deduction: 30_000 - # Increased standard deduction for charitable = $5,000 * 34% = $1,700 - az_increased_standard_deduction_for_charitable_contributions: 1_700 - # Total standard deduction = $30,000 + $1,700 = $31,700 - az_standard_deduction: 31_700 + # 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 -# Head of household with dependents +- 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 with dependents +- name: Head of household 2025 standard deduction period: 2025 input: people: @@ -79,26 +128,110 @@ employment_income: 75_000 child1: age: 8 - child2: - age: 12 tax_units: tax_unit: - members: [parent, child1, child2] + members: [parent, child1] households: household: - members: [parent, child1, child2] + members: [parent, child1] state_code: AZ output: # Federal AGI = $75,000 adjusted_gross_income: 75_000 - # AZ filing status = HEAD_OF_HOUSEHOLD (surviving spouse treated as HOH) + # AZ filing status = HEAD_OF_HOUSEHOLD az_filing_status: HEAD_OF_HOUSEHOLD - # AZ base standard deduction for HOH = $22,500 - az_base_standard_deduction: 22_500 - # Dependent tax credit: 2 children under 17 * $100 = $200 - az_dependent_tax_credit: 200 + # AZ base standard deduction for HOH = $23,625 + az_base_standard_deduction: 23_625 + # AZ taxable income = $75,000 - $23,625 = $51,375 + az_taxable_income: 51_375 + # AZ income tax = $51,375 * 2.5% = $1,284.375 + az_income_tax_before_non_refundable_credits: 1_284.375 + +# ============================================================================= +# 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 -# Elderly taxpayer with aged exemption +# ============================================================================= +# SECTION 3: Exemption Tests +# ============================================================================= - name: Single elderly filer 2025 with aged exemption period: 2025 @@ -117,27 +250,21 @@ output: # Federal AGI = $50,000 adjusted_gross_income: 50_000 - # AZ filing status = SINGLE - az_filing_status: SINGLE - # AZ base standard deduction for single = $15,000 - az_base_standard_deduction: 15_000 - # Aged exemption (65+) = $2,100 - az_aged_exemption: 2_100 # 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 -# Married couple with multiple credits - -- name: Joint filers 2025 with family tax credit eligible +- name: Joint elderly couple 2025 with aged exemptions period: 2025 input: people: spouse1: - age: 30 - employment_income: 9_000 + age: 70 + employment_income: 25_000 spouse2: - age: 28 - employment_income: 8_000 + age: 67 + employment_income: 20_000 tax_units: tax_unit: members: [spouse1, spouse2] @@ -146,130 +273,1029 @@ members: [spouse1, spouse2] state_code: AZ output: - # Federal AGI = $17,000 - adjusted_gross_income: 17_000 - # AZ filing status = JOINT - az_filing_status: JOINT - # 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 - -# Separate filer calculation + # 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: Separate filer 2025 basic calculation +- name: Elderly person at threshold age (65) 2025 period: 2025 input: people: person1: - age: 50 - employment_income: 45_000 + age: 65 + employment_income: 40_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 = $15,000 - az_base_standard_deduction: 15_000 - # AZ taxable income = $45,000 - $15,000 = $30,000 - az_taxable_income: 30_000 - # AZ income tax = $30,000 * 2.5% = $750 - az_income_tax_before_non_refundable_credits: 750 + # Age exactly 65 qualifies for aged exemption + az_agi: 37_900 -# Low income taxpayer - excise tax credit eligible +- 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: Low income single 2025 with excise tax credit +- name: Blind filer exemption 2025 period: 2025 input: people: person1: - age: 25 - employment_income: 12_000 + 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: - # Federal AGI = $12,000 - adjusted_gross_income: 12_000 - # AZ filing status = SINGLE - az_filing_status: SINGLE - # 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 + # Blind exemption = $1,500 + az_blind_exemption: 1_500 + # AZ AGI = $50,000 - $1,500 = $48,500 + az_agi: 48_500 -# Multiple exemptions test +- 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: Joint elderly couple 2025 with aged exemptions +- name: Elderly and blind combined exemptions 2025 period: 2025 input: people: - spouse1: + person1: age: 70 - employment_income: 25_000 - spouse2: - age: 67 - employment_income: 20_000 + employment_income: 45_000 tax_units: tax_unit: - members: [spouse1, spouse2] + members: [person1] + blind_head: true households: household: - members: [spouse1, spouse2] + members: [person1] state_code: AZ output: - # Federal AGI = $45,000 - adjusted_gross_income: 45_000 - # AZ filing status = JOINT - az_filing_status: JOINT - # AZ base standard deduction for joint = $30,000 - az_base_standard_deduction: 30_000 - # Aged exemption: 2 * $2,100 = $4,200 - az_aged_exemption: 4_200 - # AZ AGI = $45,000 - $4,200 = $40,800 - az_agi: 40_800 + # 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 -# Complex scenario with charitable contributions and dependent +# ============================================================================= +# SECTION 4: Dependent Tax Credit Tests (with phase-out) +# ============================================================================= -- name: HOH 2025 with charitable and dependent credits +- name: HOH with young children - no phase-out period: 2025 input: people: parent: - age: 38 - employment_income: 85_000 - child: + 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: [parent, child] - charitable_deduction: 3_000 + members: [parent1, parent2, child1] households: household: - members: [parent, child] + members: [parent1, parent2, child1] state_code: AZ output: - # Federal AGI = $85,000 - adjusted_gross_income: 85_000 - # AZ filing status = HEAD_OF_HOUSEHOLD - az_filing_status: HEAD_OF_HOUSEHOLD - # AZ base standard deduction for HOH = $22,500 - az_base_standard_deduction: 22_500 - # Increased standard deduction for charitable = $3,000 * 34% = $1,020 - az_increased_standard_deduction_for_charitable_contributions: 1_020 - # Total standard deduction = $22,500 + $1,020 = $23,520 - az_standard_deduction: 23_520 - # Dependent tax credit: 1 child under 17 * $100 = $100 + # 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 + az_able_account_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 + az_adoption_expenses: 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 + az_adoption_expenses: 25_000 + output: + # All filing statuses have $40,000 limit for 2023-2025 + az_adoption_expense_subtraction: 25_000 + +# Wood Stove Conversion Subtraction ($500 max) + +- name: Wood stove conversion subtraction + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expense: 750 + output: + # Capped at $500 max + az_wood_stove_conversion_subtraction: 500 + +- name: Wood stove conversion under limit + period: 2025 + input: + state_code: AZ + az_wood_stove_conversion_expense: 350 + output: + az_wood_stove_conversion_subtraction: 350 + +# ============================================================================= +# 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: Filing Requirement Boundary Tests +# ============================================================================= + +- name: Single filer at 2025 filing threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + adjusted_gross_income: 15_750 + output: + az_income_tax_filing_required: false + +- name: Single filer one dollar over 2025 threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: SINGLE + adjusted_gross_income: 15_751 + output: + az_income_tax_filing_required: true + +- name: Joint filer at 2025 filing threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: JOINT + adjusted_gross_income: 31_500 + output: + az_income_tax_filing_required: false + +- name: Joint filer one dollar over 2025 threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: JOINT + adjusted_gross_income: 31_501 + output: + az_income_tax_filing_required: true + +- name: HOH at 2025 filing threshold - no filing required + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + adjusted_gross_income: 23_625 + output: + az_income_tax_filing_required: false + +- name: HOH one dollar over 2025 threshold - filing required + period: 2025 + input: + state_code: AZ + filing_status: HEAD_OF_HOUSEHOLD + adjusted_gross_income: 23_626 + output: + az_income_tax_filing_required: true + +# ============================================================================= +# SECTION 10: 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 11: 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 index 9d52fde05e9..391cfc759d3 100644 --- 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 @@ -12,7 +12,7 @@ input: state_code: AZ filing_status: SINGLE - az_529a_able_account_contributions: 1_500 + az_able_account_contributions: 1_500 output: # Contribution of $1,500 is under the $2,000 limit for single filers az_529a_able_account_subtraction: 1_500 @@ -22,7 +22,7 @@ input: state_code: AZ filing_status: SINGLE - az_529a_able_account_contributions: 2_000 + az_able_account_contributions: 2_000 output: # Contribution of $2,000 equals the limit for single filers az_529a_able_account_subtraction: 2_000 @@ -32,7 +32,7 @@ input: state_code: AZ filing_status: SINGLE - az_529a_able_account_contributions: 3_000 + az_able_account_contributions: 3_000 output: # Contribution of $3,000 exceeds the $2,000 limit - capped at $2,000 az_529a_able_account_subtraction: 2_000 @@ -42,7 +42,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_529a_able_account_contributions: 2_500 + az_able_account_contributions: 2_500 output: # HOH has same $2,000 limit as single - contribution capped az_529a_able_account_subtraction: 2_000 @@ -52,7 +52,7 @@ input: state_code: AZ filing_status: JOINT - az_529a_able_account_contributions: 3_500 + az_able_account_contributions: 3_500 output: # Joint filers have $4,000 limit - $3,500 is under limit az_529a_able_account_subtraction: 3_500 @@ -62,7 +62,7 @@ input: state_code: AZ filing_status: JOINT - az_529a_able_account_contributions: 4_000 + az_able_account_contributions: 4_000 output: # Joint filers have $4,000 limit az_529a_able_account_subtraction: 4_000 @@ -72,7 +72,7 @@ input: state_code: AZ filing_status: JOINT - az_529a_able_account_contributions: 5_000 + az_able_account_contributions: 5_000 output: # Joint filers have $4,000 limit - contribution capped az_529a_able_account_subtraction: 4_000 @@ -82,7 +82,7 @@ input: state_code: AZ filing_status: SEPARATE - az_529a_able_account_contributions: 2_000 + az_able_account_contributions: 2_000 output: # Separate filers have $4,000 combined limit per beneficiary # Individual contribution of $2,000 is under combined limit @@ -93,7 +93,7 @@ input: state_code: AZ filing_status: SEPARATE - az_529a_able_account_contributions: 4_000 + az_able_account_contributions: 4_000 output: # Separate filers have $4,000 combined limit per beneficiary az_529a_able_account_subtraction: 4_000 @@ -103,7 +103,7 @@ input: state_code: AZ filing_status: SINGLE - az_529a_able_account_contributions: 0 + az_able_account_contributions: 0 output: az_529a_able_account_subtraction: 0 @@ -112,7 +112,7 @@ input: state_code: CA filing_status: SINGLE - az_529a_able_account_contributions: 1_500 + az_able_account_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_wood_stove_conversion_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml index a36c3f52d42..982e7d95418 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml @@ -16,7 +16,7 @@ period: 2025 input: state_code: AZ - az_wood_stove_conversion_expenses: 350 + az_wood_stove_conversion_expense: 350 output: # Conversion cost of $350 is under the $500 limit az_wood_stove_conversion_subtraction: 350 @@ -25,7 +25,7 @@ period: 2025 input: state_code: AZ - az_wood_stove_conversion_expenses: 500 + az_wood_stove_conversion_expense: 500 output: # Conversion cost of $500 equals the maximum subtraction az_wood_stove_conversion_subtraction: 500 @@ -34,7 +34,7 @@ period: 2025 input: state_code: AZ - az_wood_stove_conversion_expenses: 750 + az_wood_stove_conversion_expense: 750 output: # Conversion cost of $750 exceeds the $500 limit - capped az_wood_stove_conversion_subtraction: 500 @@ -43,7 +43,7 @@ period: 2025 input: state_code: AZ - az_wood_stove_conversion_expenses: 2_500 + az_wood_stove_conversion_expense: 2_500 output: # Conversion cost of $2,500 exceeds the $500 limit - capped az_wood_stove_conversion_subtraction: 500 @@ -52,7 +52,7 @@ period: 2025 input: state_code: AZ - az_wood_stove_conversion_expenses: 100 + az_wood_stove_conversion_expense: 100 output: # Small conversion cost of $100 fully deductible az_wood_stove_conversion_subtraction: 100 @@ -61,7 +61,7 @@ period: 2025 input: state_code: AZ - az_wood_stove_conversion_expenses: 0 + az_wood_stove_conversion_expense: 0 output: az_wood_stove_conversion_subtraction: 0 @@ -69,7 +69,7 @@ period: 2025 input: state_code: CA - az_wood_stove_conversion_expenses: 500 + az_wood_stove_conversion_expense: 500 output: # Non-Arizona residents do not receive Arizona subtractions az_wood_stove_conversion_subtraction: 0 @@ -81,7 +81,7 @@ input: state_code: AZ filing_status: JOINT - az_wood_stove_conversion_expenses: 600 + az_wood_stove_conversion_expense: 600 output: # All filing statuses have same $500 limit az_wood_stove_conversion_subtraction: 500 @@ -91,7 +91,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_wood_stove_conversion_expenses: 400 + az_wood_stove_conversion_expense: 400 output: # All filing statuses have same $500 limit - $400 is under limit az_wood_stove_conversion_subtraction: 400 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 From 8f442469da50fd8f85be42771d7c1ce57a02ad88 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 6 Jan 2026 12:59:59 -0500 Subject: [PATCH 05/14] Fix PR review issues: remove duplicate tests and fix unit attribute MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit - Remove `unit = USD` from boolean variable az_income_tax_filing_required.py - Remove 6 duplicate filing requirement tests from integration_2025.yaml (already in dedicated test file) - Remove 3 redundant passthrough tests from az_families_tax_rebate_subtraction.yaml - Renumber integration test sections after removal 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 --- .../az/tax/income/integration_2025.yaml | 62 +------------------ .../az_families_tax_rebate_subtraction.yaml | 34 +--------- .../income/az_income_tax_filing_required.py | 1 - 3 files changed, 3 insertions(+), 94 deletions(-) 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 index 03270c3de4f..1c5d802656e 100644 --- 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 @@ -1172,65 +1172,7 @@ az_increased_excise_tax_credit: 75 # ============================================================================= -# SECTION 9: Filing Requirement Boundary Tests -# ============================================================================= - -- name: Single filer at 2025 filing threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 15_750 - output: - az_income_tax_filing_required: false - -- name: Single filer one dollar over 2025 threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 15_751 - output: - az_income_tax_filing_required: true - -- name: Joint filer at 2025 filing threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 31_500 - output: - az_income_tax_filing_required: false - -- name: Joint filer one dollar over 2025 threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 31_501 - output: - az_income_tax_filing_required: true - -- name: HOH at 2025 filing threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - adjusted_gross_income: 23_625 - output: - az_income_tax_filing_required: false - -- name: HOH one dollar over 2025 threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - adjusted_gross_income: 23_626 - output: - az_income_tax_filing_required: true - -# ============================================================================= -# SECTION 10: Year-over-Year Comparison (2024 vs 2025) +# SECTION 9: Year-over-Year Comparison (2024 vs 2025) # ============================================================================= - name: Compare 2024 vs 2025 standard deduction - single @@ -1276,7 +1218,7 @@ az_increased_standard_deduction_for_charitable_contributions: 1_650 # ============================================================================= -# SECTION 11: Non-Arizona Resident Tests +# SECTION 10: Non-Arizona Resident Tests # ============================================================================= - name: Non-Arizona resident - no state credits 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 index ec84f821408..84619d58b14 100644 --- 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 @@ -94,36 +94,4 @@ az_families_tax_rebate_received: 500 output: # Non-Arizona residents do not receive Arizona subtractions - az_families_tax_rebate_subtraction: 0 - -# Edge cases for various rebate amounts - -- name: Single dependent under 17 - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - az_families_tax_rebate_received: 250 - output: - # One dependent under 17: $250 - az_families_tax_rebate_subtraction: 250 - -- name: Single dependent 17 or older - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - az_families_tax_rebate_received: 100 - output: - # One dependent 17 or older: $100 - az_families_tax_rebate_subtraction: 100 - -- name: Three dependents under 17 - period: 2025 - input: - state_code: AZ - filing_status: JOINT - az_families_tax_rebate_received: 750 - output: - # Three dependents under 17: 3 x $250 = $750 - az_families_tax_rebate_subtraction: 750 + az_families_tax_rebate_subtraction: 0 \ No newline at end of file diff --git a/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py b/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py index 9b033f4c375..6c07514e3ab 100644 --- a/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py +++ b/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py @@ -5,7 +5,6 @@ class az_income_tax_filing_required(Variable): value_type = bool entity = TaxUnit label = "Arizona income tax filing required" - unit = USD documentation = "Whether the tax unit is required to file an Arizona income tax return." reference = ( "https://azdor.gov/individuals/income-tax-filing-assistance/" From dcd544c5a347bf45920ad52a1e216e88835b841e Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Wed, 7 Jan 2026 16:14:00 -0500 Subject: [PATCH 06/14] Address review feedback: remove filing requirement, wood stove subtraction, make adoption expenses federal MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Per reviewer feedback: - Remove az_income_tax_filing_required variable and filing_requirement parameter - Remove az_wood_stove_conversion_subtraction (no relevant data) - Convert az_adoption_expenses to federal qualified_adoption_expenses input - Keep az_families_tax_rebate_subtraction (subtraction is needed for tax filings) 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 --- .../az/tax/income/filing_requirement.yaml | 24 -- .../tax/income/subtractions/subtractions.yaml | 1 - .../subtractions/wood_stove/max_amount.yaml | 13 - .../income/az_income_tax_filing_required.yaml | 224 ------------------ .../az/tax/income/integration_2025.yaml | 24 +- .../az_adoption_expense_subtraction.yaml | 30 +-- .../az_families_tax_rebate_subtraction.yaml | 2 +- .../az_wood_stove_conversion_subtraction.yaml | 97 -------- .../income/az_income_tax_filing_required.py | 24 -- .../az_adoption_expense_subtraction.py | 2 +- .../az_wood_stove_conversion_subtraction.py | 21 -- .../expense/person/az_adoption_expenses.py | 13 - .../az_wood_stove_conversion_expense.py | 13 - .../tax_unit/qualified_adoption_expenses.py | 17 ++ 14 files changed, 36 insertions(+), 469 deletions(-) delete mode 100644 policyengine_us/parameters/gov/states/az/tax/income/filing_requirement.yaml delete mode 100644 policyengine_us/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml delete mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml delete mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml delete mode 100644 policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py delete mode 100644 policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py delete mode 100644 policyengine_us/variables/household/expense/person/az_adoption_expenses.py delete mode 100644 policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py create mode 100644 policyengine_us/variables/household/expense/tax_unit/qualified_adoption_expenses.py diff --git a/policyengine_us/parameters/gov/states/az/tax/income/filing_requirement.yaml b/policyengine_us/parameters/gov/states/az/tax/income/filing_requirement.yaml deleted file mode 100644 index 9243b5fe62c..00000000000 --- a/policyengine_us/parameters/gov/states/az/tax/income/filing_requirement.yaml +++ /dev/null @@ -1,24 +0,0 @@ -description: Arizona requires full-year or part-year resident individuals to file a tax return if their gross income exceeds this threshold, depending on filing status. -metadata: - period: year - unit: currency-USD - label: Arizona filing requirement gross income threshold - breakdown: - - az_filing_status - reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - - title: Arizona Department of Revenue - Filing Individual Returns - href: https://azdor.gov/individuals/income-tax-filing-assistance/filing-individual-returns -SINGLE: - 2024-01-01: 14_600 - 2025-01-01: 15_750 -HEAD_OF_HOUSEHOLD: - 2024-01-01: 21_900 - 2025-01-01: 23_625 -JOINT: - 2024-01-01: 29_200 - 2025-01-01: 31_500 -SEPARATE: - 2024-01-01: 14_600 - 2025-01-01: 15_750 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 8eb7e8896ec..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 @@ -10,7 +10,6 @@ values: - az_529_college_savings_plan_subtraction # Line 34a - az_529a_able_account_subtraction # Line 34b - az_adoption_expense_subtraction # Other subtractions - Item D - - az_wood_stove_conversion_subtraction # Other subtractions - Item E - az_families_tax_rebate_subtraction # Line 36, Item U metadata: unit: list diff --git a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml deleted file mode 100644 index c1c68425378..00000000000 --- a/policyengine_us/parameters/gov/states/az/tax/income/subtractions/wood_stove/max_amount.yaml +++ /dev/null @@ -1,13 +0,0 @@ -description: Arizona allows a subtraction for the cost of converting a wood burning fireplace to a qualified gas fired fireplace or a qualified wood stove, up to this maximum amount. -metadata: - period: year - unit: currency-USD - label: Arizona wood stove conversion subtraction maximum - reference: - - title: A.R.S. 43-1027 - Wood Stoves, Fireplaces - href: https://www.azleg.gov/ars/43/01027.htm - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf - -values: - 1994-01-01: 500 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml deleted file mode 100644 index 28d046efe42..00000000000 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/az_income_tax_filing_required.yaml +++ /dev/null @@ -1,224 +0,0 @@ -# Arizona Income Tax Filing Requirement Tests -# Per 2025 Arizona Form 140 Instructions -# -# Filing Requirement Thresholds (Tax Year 2025): -# - Single: $15,750 -# - Married Filing Separately: $15,750 -# - Head of Household: $23,625 -# - Married Filing Jointly: $31,500 -# -# Full-year resident or part-year resident individuals must file a tax return -# if their gross income exceeds the threshold for their filing status. - -# Single filer tests - -- name: Single filer below threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 15_000 - output: - # Gross income $15,000 is below $15,750 threshold - az_income_tax_filing_required: false - -- name: Single filer at threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 15_750 - output: - # Gross income $15,750 equals threshold - filing not required - az_income_tax_filing_required: false - -- name: Single filer above threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 15_751 - output: - # Gross income $15,751 exceeds $15,750 threshold - az_income_tax_filing_required: true - -- name: Single filer well above threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 50_000 - output: - # Gross income $50,000 exceeds $15,750 threshold - az_income_tax_filing_required: true - -# Joint filer tests - -- name: Joint filer below threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 30_000 - output: - # Gross income $30,000 is below $31,500 threshold - az_income_tax_filing_required: false - -- name: Joint filer at threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 31_500 - output: - # Gross income $31,500 equals threshold - filing not required - az_income_tax_filing_required: false - -- name: Joint filer above threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 31_501 - output: - # Gross income $31,501 exceeds $31,500 threshold - az_income_tax_filing_required: true - -- name: Joint filer well above threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 100_000 - output: - # Gross income $100,000 exceeds $31,500 threshold - az_income_tax_filing_required: true - -# Separate filer tests - -- name: Separate filer below threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: SEPARATE - adjusted_gross_income: 14_000 - output: - # Gross income $14,000 is below $15,750 threshold - az_income_tax_filing_required: false - -- name: Separate filer at threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: SEPARATE - adjusted_gross_income: 15_750 - output: - # Gross income $15,750 equals threshold - filing not required - az_income_tax_filing_required: false - -- name: Separate filer above threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: SEPARATE - adjusted_gross_income: 16_000 - output: - # Gross income $16,000 exceeds $15,750 threshold - az_income_tax_filing_required: true - -# Head of Household tests - -- name: HOH filer below threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - adjusted_gross_income: 22_000 - output: - # Gross income $22,000 is below $23,625 threshold - az_income_tax_filing_required: false - -- name: HOH filer at threshold - no filing required - period: 2025 - input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - adjusted_gross_income: 23_625 - output: - # Gross income $23,625 equals threshold - filing not required - az_income_tax_filing_required: false - -- name: HOH filer above threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - adjusted_gross_income: 23_626 - output: - # Gross income $23,626 exceeds $23,625 threshold - az_income_tax_filing_required: true - -- name: HOH filer well above threshold - filing required - period: 2025 - input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - adjusted_gross_income: 75_000 - output: - # Gross income $75,000 exceeds $23,625 threshold - az_income_tax_filing_required: true - -# Zero income tests - -- name: Single filer with zero income - no filing required - period: 2025 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 0 - output: - az_income_tax_filing_required: false - -- name: Joint filer with zero income - no filing required - period: 2025 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 0 - output: - az_income_tax_filing_required: false - -# Non-Arizona resident test - -- name: Non-Arizona resident - no filing required - period: 2025 - input: - state_code: CA - filing_status: SINGLE - adjusted_gross_income: 50_000 - output: - # Non-Arizona residents use different filing requirements - az_income_tax_filing_required: false - -# Comparison to 2024 thresholds -# 2024: Single $14,600, HOH $21,900, Joint $29,200 - -- name: Single filer 2024 threshold test - period: 2024 - input: - state_code: AZ - filing_status: SINGLE - adjusted_gross_income: 14_601 - output: - # 2024 threshold for Single was $14,600 - az_income_tax_filing_required: true - -- name: Joint filer 2024 threshold test - period: 2024 - input: - state_code: AZ - filing_status: JOINT - adjusted_gross_income: 29_201 - output: - # 2024 threshold for Joint was $29,200 - az_income_tax_filing_required: true 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 index 1c5d802656e..62d3def869d 100644 --- 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 @@ -31,7 +31,6 @@ # - 529 contributions: $2,000/$4,000 # - 529A ABLE: $2,000/$4,000 # - Adoption expenses: $40,000 max (2023-2025) -# - Wood stove: $500 max # ============================================================================= # SECTION 1: Standard Deduction Tests @@ -1018,7 +1017,7 @@ input: state_code: AZ filing_status: JOINT - az_adoption_expenses: 40_000 + qualified_adoption_expenses: 40_000 output: # Joint filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -1028,30 +1027,11 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 25_000 + qualified_adoption_expenses: 25_000 output: # All filing statuses have $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 25_000 -# Wood Stove Conversion Subtraction ($500 max) - -- name: Wood stove conversion subtraction - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 750 - output: - # Capped at $500 max - az_wood_stove_conversion_subtraction: 500 - -- name: Wood stove conversion under limit - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 350 - output: - az_wood_stove_conversion_subtraction: 350 - # ============================================================================= # SECTION 8: Complex End-to-End Scenarios # ============================================================================= 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 index 900303cb130..8dfa748ce12 100644 --- 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 @@ -17,7 +17,7 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 25_000 + qualified_adoption_expenses: 25_000 output: # Expense of $25,000 is under the $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 25_000 @@ -27,7 +27,7 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 40_000 + qualified_adoption_expenses: 40_000 output: # Expense of $40,000 equals the limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -37,7 +37,7 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 55_000 + qualified_adoption_expenses: 55_000 output: # Expense of $55,000 exceeds the $40,000 limit - capped az_adoption_expense_subtraction: 40_000 @@ -47,7 +47,7 @@ input: state_code: AZ filing_status: JOINT - az_adoption_expenses: 35_000 + qualified_adoption_expenses: 35_000 output: # Joint filers also have $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 35_000 @@ -57,7 +57,7 @@ input: state_code: AZ filing_status: JOINT - az_adoption_expenses: 40_000 + qualified_adoption_expenses: 40_000 output: # Joint filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -67,7 +67,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_adoption_expenses: 40_000 + qualified_adoption_expenses: 40_000 output: # HOH has same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -77,7 +77,7 @@ input: state_code: AZ filing_status: SEPARATE - az_adoption_expenses: 40_000 + qualified_adoption_expenses: 40_000 output: # Separate filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -89,7 +89,7 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 3_000 + qualified_adoption_expenses: 3_000 output: # Expense of $3,000 is under the $5,000 limit for 2026+ az_adoption_expense_subtraction: 3_000 @@ -99,7 +99,7 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 5_000 + qualified_adoption_expenses: 5_000 output: # Single/HOH limit is $5,000 for 2026+ az_adoption_expense_subtraction: 5_000 @@ -109,7 +109,7 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 8_000 + qualified_adoption_expenses: 8_000 output: # Expense of $8,000 exceeds the $5,000 limit for Single in 2026+ az_adoption_expense_subtraction: 5_000 @@ -119,7 +119,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_adoption_expenses: 7_500 + qualified_adoption_expenses: 7_500 output: # HOH limit is $5,000 for 2026+ - expense capped az_adoption_expense_subtraction: 5_000 @@ -129,7 +129,7 @@ input: state_code: AZ filing_status: JOINT - az_adoption_expenses: 10_000 + qualified_adoption_expenses: 10_000 output: # Joint limit is $10,000 for 2026+ az_adoption_expense_subtraction: 10_000 @@ -139,7 +139,7 @@ input: state_code: AZ filing_status: JOINT - az_adoption_expenses: 15_000 + qualified_adoption_expenses: 15_000 output: # Expense of $15,000 exceeds the $10,000 limit for Joint in 2026+ az_adoption_expense_subtraction: 10_000 @@ -149,7 +149,7 @@ input: state_code: AZ filing_status: SINGLE - az_adoption_expenses: 0 + qualified_adoption_expenses: 0 output: az_adoption_expense_subtraction: 0 @@ -158,7 +158,7 @@ input: state_code: CA filing_status: SINGLE - az_adoption_expenses: 25_000 + qualified_adoption_expenses: 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 index 84619d58b14..588d95f4e08 100644 --- 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 @@ -94,4 +94,4 @@ az_families_tax_rebate_received: 500 output: # Non-Arizona residents do not receive Arizona subtractions - az_families_tax_rebate_subtraction: 0 \ No newline at end of file + az_families_tax_rebate_subtraction: 0 diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml deleted file mode 100644 index 982e7d95418..00000000000 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.yaml +++ /dev/null @@ -1,97 +0,0 @@ -# Arizona Wood Stove/Fireplace Conversion Subtraction Tests -# Per A.R.S. 43-1027 and 2025 Form 140 Instructions (Other Subtractions - Item E) -# -# Maximum subtraction: $500 -# -# Qualifying conversions: -# 1. Qualified gas fired fireplace (natural gas or LPG through permanent burner) -# 2. Qualified wood stove/fireplace meeting EPA standards (40 CFR Part 60) -# -# Requirements: -# - Conversion on property located in Arizona -# - Cost exclusive of taxes, interest, and finance charges -# - Effective for taxable years from and after December 31, 1993 - -- name: Wood stove conversion under limit - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 350 - output: - # Conversion cost of $350 is under the $500 limit - az_wood_stove_conversion_subtraction: 350 - -- name: Wood stove conversion at limit - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 500 - output: - # Conversion cost of $500 equals the maximum subtraction - az_wood_stove_conversion_subtraction: 500 - -- name: Wood stove conversion over limit - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 750 - output: - # Conversion cost of $750 exceeds the $500 limit - capped - az_wood_stove_conversion_subtraction: 500 - -- name: Expensive fireplace conversion over limit - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 2_500 - output: - # Conversion cost of $2,500 exceeds the $500 limit - capped - az_wood_stove_conversion_subtraction: 500 - -- name: Small conversion expense - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 100 - output: - # Small conversion cost of $100 fully deductible - az_wood_stove_conversion_subtraction: 100 - -- name: Zero conversion expenses - period: 2025 - input: - state_code: AZ - az_wood_stove_conversion_expense: 0 - output: - az_wood_stove_conversion_subtraction: 0 - -- name: Non-Arizona resident - no subtraction - period: 2025 - input: - state_code: CA - az_wood_stove_conversion_expense: 500 - output: - # Non-Arizona residents do not receive Arizona subtractions - az_wood_stove_conversion_subtraction: 0 - -# Joint vs Single filers - same limit applies to all filing statuses - -- name: Joint filer with conversion expense - period: 2025 - input: - state_code: AZ - filing_status: JOINT - az_wood_stove_conversion_expense: 600 - output: - # All filing statuses have same $500 limit - az_wood_stove_conversion_subtraction: 500 - -- name: Head of household with conversion expense - period: 2025 - input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - az_wood_stove_conversion_expense: 400 - output: - # All filing statuses have same $500 limit - $400 is under limit - az_wood_stove_conversion_subtraction: 400 diff --git a/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py b/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py deleted file mode 100644 index 6c07514e3ab..00000000000 --- a/policyengine_us/variables/gov/states/az/tax/income/az_income_tax_filing_required.py +++ /dev/null @@ -1,24 +0,0 @@ -from policyengine_us.model_api import * - - -class az_income_tax_filing_required(Variable): - value_type = bool - entity = TaxUnit - label = "Arizona income tax filing required" - documentation = "Whether the tax unit is required to file an Arizona income tax return." - reference = ( - "https://azdor.gov/individuals/income-tax-filing-assistance/" - "filing-individual-returns" - ) - definition_period = YEAR - defined_for = StateCode.AZ - - def formula(tax_unit, period, parameters): - p = parameters(period).gov.states.az.tax.income - - filing_status = tax_unit("az_filing_status", period) - gross_income = tax_unit("adjusted_gross_income", period) - - threshold = p.filing_requirement[filing_status] - - return gross_income > threshold 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 index dd9107539ad..8496716ca36 100644 --- 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 @@ -15,7 +15,7 @@ def formula(tax_unit, period, parameters): p = parameters(period).gov.states.az.tax.income.subtractions.adoption filing_status = tax_unit("az_filing_status", period) - expenses = tax_unit("az_adoption_expenses", period) + expenses = tax_unit("qualified_adoption_expenses", period) max_amount = p.max_amount[filing_status] diff --git a/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py b/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py deleted file mode 100644 index 4ba29de537a..00000000000 --- a/policyengine_us/variables/gov/states/az/tax/income/subtractions/az_wood_stove_conversion_subtraction.py +++ /dev/null @@ -1,21 +0,0 @@ -from policyengine_us.model_api import * - - -class az_wood_stove_conversion_subtraction(Variable): - value_type = float - entity = TaxUnit - label = "Arizona wood stove conversion subtraction" - unit = USD - documentation = "https://www.azleg.gov/ars/43/01027.htm" - reference = "A.R.S. 43-1027 - Wood Stoves, Fireplaces" - definition_period = YEAR - defined_for = StateCode.AZ - - def formula(tax_unit, period, parameters): - p = parameters(period).gov.states.az.tax.income.subtractions.wood_stove - - expenses = tax_unit("az_wood_stove_conversion_expense", period) - - max_amount = p.max_amount - - return min_(expenses, max_amount) diff --git a/policyengine_us/variables/household/expense/person/az_adoption_expenses.py b/policyengine_us/variables/household/expense/person/az_adoption_expenses.py deleted file mode 100644 index a36381d263a..00000000000 --- a/policyengine_us/variables/household/expense/person/az_adoption_expenses.py +++ /dev/null @@ -1,13 +0,0 @@ -from policyengine_us.model_api import * - - -class az_adoption_expenses(Variable): - value_type = float - entity = TaxUnit - label = "Arizona qualifying adoption expenses" - unit = USD - documentation = ( - "Unreimbursed medical and hospital costs, adoption counseling fees, " - "legal fees, agency fees, and other nonrecurring costs of adoption." - ) - definition_period = YEAR diff --git a/policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py b/policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py deleted file mode 100644 index 471e590d960..00000000000 --- a/policyengine_us/variables/household/expense/person/az_wood_stove_conversion_expense.py +++ /dev/null @@ -1,13 +0,0 @@ -from policyengine_us.model_api import * - - -class az_wood_stove_conversion_expense(Variable): - value_type = float - entity = TaxUnit - label = "Arizona wood stove or fireplace conversion expense" - unit = USD - documentation = ( - "Cost of converting a wood burning fireplace to a qualified gas fired " - "fireplace or a qualified wood stove meeting EPA standards." - ) - definition_period = YEAR diff --git a/policyengine_us/variables/household/expense/tax_unit/qualified_adoption_expenses.py b/policyengine_us/variables/household/expense/tax_unit/qualified_adoption_expenses.py new file mode 100644 index 00000000000..273f257ba69 --- /dev/null +++ b/policyengine_us/variables/household/expense/tax_unit/qualified_adoption_expenses.py @@ -0,0 +1,17 @@ +from policyengine_us.model_api import * + + +class qualified_adoption_expenses(Variable): + value_type = float + entity = TaxUnit + label = "Qualified adoption expenses" + unit = USD + definition_period = YEAR + documentation = ( + "Unreimbursed qualifying adoption expenses including medical and " + "hospital costs, adoption counseling fees, legal fees, agency fees, " + "and other nonrecurring costs directly related to the legal adoption " + "of a child. Used by state adoption tax benefits. For federal adoption " + "credit and exclusion purposes, see qualified_adoption_assistance_expense." + ) + reference = "https://www.law.cornell.edu/uscode/text/26/23#d" From d971836a8b73bad68dc85666363c32942ba577f3 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Fri, 9 Jan 2026 12:07:47 -0500 Subject: [PATCH 07/14] Address review feedback: add page anchors and 2025 QCO/QFCO limits Responds to Ziming's review comments: 1. Add page number anchors (#page=XX) to all 2025 Form 140 references - 30+ parameter files now link directly to relevant pages - Organized by section: deductions, exemptions, rates, credits, subtractions 2. Add 2025 QCO/QFCO charitable contribution limits - Form 321 (QCO): $987 joint / $495 other filing statuses - Form 352 (QFCO): $1,234 joint / $618 other filing statuses - Source: azdor.gov/tax-credits/credits-contributions-qcos-and-qfcos Note: Arizona Families Tax Rebate remains as input variable (not converted to calculated formula) since it's a one-time rebate based on 2021 data. Co-Authored-By: Claude Opus 4.5 --- .../charitable_contribution/ceiling/qualifying_foster.yaml | 7 +++++++ .../ceiling/qualifying_organization.yaml | 7 +++++++ .../az/tax/income/credits/dependent_credit/amount.yaml | 4 ++-- .../credits/dependent_credit/reduction/increment.yaml | 4 ++-- .../credits/dependent_credit/reduction/percentage.yaml | 4 ++-- .../income/credits/dependent_credit/reduction/start.yaml | 4 ++-- .../tax/income/credits/family_tax_credits/amount/cap.yaml | 4 ++-- .../credits/family_tax_credits/amount/per_person.yaml | 4 ++-- .../family_tax_credits/income_limit/head_of_household.yaml | 4 ++-- .../credits/family_tax_credits/income_limit/joint.yaml | 4 ++-- .../credits/family_tax_credits/income_limit/separate.yaml | 4 ++-- .../credits/family_tax_credits/income_limit/single.yaml | 4 ++-- .../az/tax/income/credits/increased_excise/amount.yaml | 4 ++-- .../income/credits/increased_excise/income_threshold.yaml | 4 ++-- .../az/tax/income/credits/increased_excise/max_amount.yaml | 4 ++-- .../az/tax/income/credits/property_tax/age_threshold.yaml | 4 ++-- .../states/az/tax/income/deductions/standard/amount.yaml | 2 +- .../az/tax/income/deductions/standard/increased/rate.yaml | 4 ++-- .../gov/states/az/tax/income/exemptions/aged.yaml | 4 ++-- .../gov/states/az/tax/income/exemptions/blind.yaml | 4 ++-- .../tax/income/exemptions/parent_grandparent/amount.yaml | 4 ++-- .../income/exemptions/parent_grandparent/cost_rate.yaml | 4 ++-- .../tax/income/exemptions/parent_grandparent/min_age.yaml | 4 ++-- .../gov/states/az/tax/income/exemptions/stillborn.yaml | 4 ++-- .../gov/states/az/tax/income/main/head_of_household.yaml | 4 ++-- .../parameters/gov/states/az/tax/income/main/joint.yaml | 4 ++-- .../parameters/gov/states/az/tax/income/main/separate.yaml | 4 ++-- .../parameters/gov/states/az/tax/income/main/single.yaml | 4 ++-- .../az/tax/income/subtractions/able_account/cap.yaml | 4 ++-- .../az/tax/income/subtractions/adoption/max_amount.yaml | 4 ++-- .../az/tax/income/subtractions/capital_gains/rate.yaml | 4 ++-- .../az/tax/income/subtractions/college_savings/cap.yaml | 4 ++-- .../subtractions/military_retirement/max_amount.yaml | 4 ++-- .../income/subtractions/pension/public_pension_cap.yaml | 4 ++-- 34 files changed, 77 insertions(+), 63 deletions(-) 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 3d25eff1787..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 @@ -11,6 +11,8 @@ metadata: breakdown: - filing_status reference: + - 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) @@ -25,23 +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 8b51172678a..31427daf90a 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 @@ -12,6 +12,8 @@ metadata: breakdown: - filing_status reference: + - 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) @@ -26,23 +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 bf5ed57cc68..d5f9b55231c 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 @@ -6,8 +6,8 @@ metadata: amount_unit: currency-USD label: Arizona dependent tax credit amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 49 + 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 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 5628b864a93..1b92197e7da 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 @@ -4,8 +4,8 @@ metadata: unit: currency-USD label: Arizona dependent tax credit reduction increment reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 22 + 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 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 123a7a7e1a3..7e175bec5c5 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 @@ -4,8 +4,8 @@ metadata: unit: /1 label: Arizona dependent tax credit reduction percentage reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 22 + 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 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 25c83c73dbc..fea5a823840 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 @@ -14,8 +14,8 @@ metadata: period: year label: Arizona dependent tax credit phase out start reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 49 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 49 + 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 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 002750e8d99..03d1b51be35 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 @@ -16,8 +16,8 @@ SURVIVING_SPOUSE: SEPARATE: 2021-01-01: 120 reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Step 4, Worksheet II + 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 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 293ce940b9c..375a3aca739 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona Family Income Tax Credit amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Step 4, Worksheet II + 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 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 910cd1e18ab..f46c52c3b8f 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 @@ -5,8 +5,8 @@ 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, Page 13, Line 50 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Table II + 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 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 4108b117f3e..db30cf7f3a2 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 @@ -5,8 +5,8 @@ metadata: rate_unit: currency-USD label: Arizona family tax credit joint maximum income reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Table I + 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 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 a2b1789023c..5598ac033bc 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 @@ -4,8 +4,8 @@ metadata: unit: currency-USD label: Arizona family tax credit separate maximum income reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Table III + 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 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 31330f1148b..d5722c9f0df 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 @@ -4,8 +4,8 @@ metadata: unit: currency-USD label: Arizona family tax credit single maximum income reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 50 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Table III + 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 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 1fc79af8c38..c45a022fce4 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona increase excise tax credit amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 56 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 26, Worksheet + 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 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 2ab7d9d41f6..2e7e753accc 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 @@ -6,8 +6,8 @@ metadata: breakdown: - filing_status reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 56 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 25, Line 56 + 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 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 1d5de392551..71c88c0958e 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona increase excise tax credit max amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 56 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 26, Worksheet, Line 5 + 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 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 9e00d19086b..95fe3c1f178 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 @@ -1,8 +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 + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 26, Line 57 + 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/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/deductions/standard/amount.yaml index 15c551b90df..82fd1f8f61d 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 @@ -7,7 +7,7 @@ metadata: - az_filing_status reference: - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 18 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + 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 Page 12, line 18 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 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 1a239e0256b..923a13e6844 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 @@ -4,8 +4,8 @@ metadata: period: year unit: /1 reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 44 + 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 Page 25 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 Page 3 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 a6861f6de06..f94ccb8f9f4 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 @@ -6,8 +6,8 @@ metadata: period: year label: Arizona aged exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 8 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 38 + 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 Page 10, Box 11a 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 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 ea5854b130c..729e2503d34 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona blind exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 9 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 39 + 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 Page 11, Line 14 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 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 b405ee0cbc9..4c8c6f48150 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona parents and grandparents exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a, Line 41 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 41 + 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 Page 10, Line 11 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 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 9cad99f3c4b..90b231f5bae 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona parents and grandparents exemption cost rate reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 7 + 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 Page 10, Line 11a 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 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 826e1032f44..791192023a7 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona parents and grandparents exemption age threshold reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 11, Box 11a - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 6, Box 11a + 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 Page 10, Line 11a 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 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 5f9e94f70cc..323be564488 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 @@ -4,8 +4,8 @@ metadata: period: year label: Arizona stillborn exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 40 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 40 + 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 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 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 3488c30bd2d..211fb9600d2 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 @@ -7,8 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + 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 Page 12, Line 20 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 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 9a5c0965422..6f1d9ec3e39 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 @@ -7,8 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + 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 Page 12, Line 20 href: https://azdor.gov/forms/individual/ - title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 12, Line 20 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 540439cb9ea..1e1fdfddf82 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 @@ -7,8 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + 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 Page 12, Line 20 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 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 ea9e8c4dc76..6329a7ef054 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 @@ -7,8 +7,8 @@ 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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 12, Line 20 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + 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 Page 12, Line 20 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 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 index 9c2bf86f03e..f1ae03e79f4 100644 --- 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 @@ -8,8 +8,8 @@ metadata: 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, Line 34b - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 16, Line 34b + href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=16 SINGLE: 2021-01-01: 2_000 HEAD_OF_HOUSEHOLD: 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 index d53fdb44ab9..835112962cf 100644 --- 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 @@ -8,8 +8,8 @@ metadata: 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 + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 17, Line 36, Item D + 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 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 2cfdce74b2b..2fe62994f47 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 @@ -4,8 +4,8 @@ metadata: period: year unit: /1 reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Lines 20-24 - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 24 + 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 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 0610a7bec19..a1799987cad 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 @@ -16,8 +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, Line 34a - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 16, Line 34a + 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 25dfbebd03f..1035edba4e5 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 @@ -9,8 +9,8 @@ metadata: period: year label: Arizona military retirement subtraction max amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Line 29b - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 15, Line 29b + 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 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 c873a180163..cd1e6b58f9a 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 @@ -4,8 +4,8 @@ metadata: period: year unit: currency-USD reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Line 29a - href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf + - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 29a + 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 From 2e51f1e4719ca3402b23eaf5f84e6aa0d85aed79 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Fri, 9 Jan 2026 16:02:26 -0500 Subject: [PATCH 08/14] Address review feedback: refactor AZ variables and clean up references - Remove new variables from household/expense folder (az_able_account_contributions, qualified_adoption_expenses, az_families_tax_rebate_received) - Reuse federal able_contributions variable for ABLE subtraction - Create pre_subsidy_qualified_adoption_expenses in AZ folder - Add formula for rebate calculation based on dependents ($250 under 17, $100 17+) - Remove page numbers from reference titles in parameter files (keep page anchors in URLs) - Update tests to use correct variable names Co-Authored-By: Claude Opus 4.5 --- .../ceiling/qualifying_organization.yaml | 2 +- .../credits/dependent_credit/amount.yaml | 6 +- .../dependent_credit/reduction/increment.yaml | 6 +- .../reduction/percentage.yaml | 6 +- .../dependent_credit/reduction/start.yaml | 6 +- .../family_tax_credits/amount/cap.yaml | 6 +- .../family_tax_credits/amount/per_person.yaml | 6 +- .../income_limit/head_of_household.yaml | 6 +- .../income_limit/joint.yaml | 6 +- .../income_limit/separate.yaml | 6 +- .../income_limit/single.yaml | 6 +- .../credits/increased_excise/amount.yaml | 6 +- .../increased_excise/income_threshold.yaml | 6 +- .../credits/increased_excise/max_amount.yaml | 6 +- .../az/tax/income/credits/non_refundable.yaml | 4 +- .../credits/property_tax/age_threshold.yaml | 2 +- .../az/tax/income/credits/refundable.yaml | 4 +- .../income/deductions/standard/amount.yaml | 6 +- .../deductions/standard/increased/rate.yaml | 6 +- .../states/az/tax/income/exemptions/aged.yaml | 6 +- .../az/tax/income/exemptions/blind.yaml | 6 +- .../exemptions/parent_grandparent/amount.yaml | 6 +- .../parent_grandparent/cost_rate.yaml | 6 +- .../parent_grandparent/min_age.yaml | 6 +- .../az/tax/income/exemptions/stillborn.yaml | 6 +- .../az/tax/income/main/head_of_household.yaml | 6 +- .../gov/states/az/tax/income/main/joint.yaml | 6 +- .../states/az/tax/income/main/separate.yaml | 6 +- .../gov/states/az/tax/income/main/single.yaml | 6 +- .../rebate/amount_per_older_dependent.yaml | 10 + .../rebate/amount_per_young_dependent.yaml | 10 + .../az/tax/income/rebate/max_dependents.yaml | 10 + .../rebate/young_dependent_age_threshold.yaml | 10 + .../income/subtractions/able_account/cap.yaml | 2 +- .../subtractions/adoption/max_amount.yaml | 2 +- .../subtractions/capital_gains/rate.yaml | 2 +- .../subtractions/college_savings/cap.yaml | 2 +- .../military_retirement/max_amount.yaml | 2 +- .../pension/public_pension_cap.yaml | 2 +- .../az_529a_able_account_subtraction.yaml | 22 +- .../az_adoption_expense_subtraction.yaml | 30 +-- .../az_families_tax_rebate_subtraction.yaml | 220 ++++++++++++++---- .../az_529a_able_account_subtraction.py | 4 +- .../az_adoption_expense_subtraction.py | 2 +- .../az_families_tax_rebate_subtraction.py | 25 +- ...re_subsidy_qualified_adoption_expenses.py} | 7 +- .../az_able_account_contributions.py | 12 - .../person/az_families_tax_rebate_received.py | 13 -- 48 files changed, 351 insertions(+), 198 deletions(-) create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_older_dependent.yaml create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/rebate/amount_per_young_dependent.yaml create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/rebate/max_dependents.yaml create mode 100644 policyengine_us/parameters/gov/states/az/tax/income/rebate/young_dependent_age_threshold.yaml rename policyengine_us/variables/{household/expense/tax_unit/qualified_adoption_expenses.py => gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py} (64%) delete mode 100644 policyengine_us/variables/household/expense/education/az_able_account_contributions.py delete mode 100644 policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py 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 31427daf90a..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 @@ -18,7 +18,7 @@ metadata: 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 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 d5f9b55231c..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 @@ -6,15 +6,15 @@ metadata: amount_unit: currency-USD label: Arizona dependent tax credit amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 49 + - 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 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 1b92197e7da..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 +4,15 @@ metadata: unit: currency-USD label: Arizona dependent tax credit reduction increment reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 22 + - 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 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 7e175bec5c5..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 +4,15 @@ metadata: unit: /1 label: Arizona dependent tax credit reduction percentage reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 22 + - 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 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 fea5a823840..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 @@ -14,15 +14,15 @@ metadata: period: year label: Arizona dependent tax credit phase out start reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 49 + - 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 03d1b51be35..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 @@ -16,7 +16,7 @@ SURVIVING_SPOUSE: SEPARATE: 2021-01-01: 120 reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Step 4, Worksheet II + - 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 @@ -24,7 +24,7 @@ reference: 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 375a3aca739..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 @@ -4,7 +4,7 @@ metadata: period: year label: Arizona Family Income Tax Credit amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Step 4, Worksheet II + - 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 @@ -12,9 +12,9 @@ metadata: 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 f46c52c3b8f..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 @@ -5,13 +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, Page 23, Table II + - 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 db30cf7f3a2..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 @@ -5,7 +5,7 @@ metadata: rate_unit: currency-USD label: Arizona family tax credit joint maximum income reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Table I + - 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 @@ -13,9 +13,9 @@ metadata: 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 5598ac033bc..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 @@ -4,7 +4,7 @@ metadata: unit: currency-USD label: Arizona family tax credit separate maximum income reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Table III + - 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 @@ -12,9 +12,9 @@ metadata: 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 d5722c9f0df..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 @@ -4,7 +4,7 @@ metadata: unit: currency-USD label: Arizona family tax credit single maximum income reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 23, Table III + - 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 @@ -12,9 +12,9 @@ metadata: 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/increased_excise/amount.yaml b/policyengine_us/parameters/gov/states/az/tax/income/credits/increased_excise/amount.yaml index c45a022fce4..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 @@ -4,7 +4,7 @@ metadata: period: year label: Arizona increase excise tax credit amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 26, Worksheet + - 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 @@ -12,9 +12,9 @@ metadata: 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 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 2e7e753accc..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 @@ -6,7 +6,7 @@ metadata: breakdown: - filing_status reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 25, Line 56 + - 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 @@ -14,9 +14,9 @@ metadata: 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 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: 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 71c88c0958e..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 @@ -4,7 +4,7 @@ metadata: period: year label: Arizona increase excise tax credit max amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 26, Worksheet, Line 5 + - 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 @@ -12,9 +12,9 @@ metadata: 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 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 95fe3c1f178..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 @@ -1,7 +1,7 @@ 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, Page 26, Line 57 + - 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 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..f3b754674eb 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 @@ -12,7 +12,7 @@ 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 82fd1f8f61d..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 @@ -6,11 +6,11 @@ metadata: breakdown: - az_filing_status reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, 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 Page 12, line 18 + - 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 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 923a13e6844..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 @@ -4,11 +4,11 @@ metadata: period: year unit: /1 reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 44 + - 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 Page 25 + - 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 Page 3 + - 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 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 f94ccb8f9f4..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 @@ -6,11 +6,11 @@ metadata: period: year label: Arizona aged exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 38 + - 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 Page 10, Box 11a + - 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 729e2503d34..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 @@ -4,11 +4,11 @@ metadata: period: year label: Arizona blind exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 39 + - 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 Page 11, Line 14 + - 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 4c8c6f48150..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 @@ -4,11 +4,11 @@ metadata: period: year label: Arizona parents and grandparents exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 41 + - 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 Page 10, Line 11 + - 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 90b231f5bae..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 @@ -4,11 +4,11 @@ metadata: period: year label: Arizona parents and grandparents exemption cost rate reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 7 + - 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 Page 10, Line 11a + - 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 791192023a7..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 @@ -4,11 +4,11 @@ metadata: period: year label: Arizona parents and grandparents exemption age threshold reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 6, Box 11a + - 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 Page 10, Line 11a + - 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 323be564488..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 @@ -4,11 +4,11 @@ metadata: period: year label: Arizona stillborn exemption amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 20, Line 40 + - 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 Page 40 + - 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 Page 20 + - 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 211fb9600d2..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 @@ -7,11 +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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + - 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 Page 12, Line 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 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 6f1d9ec3e39..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 @@ -7,11 +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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + - 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 Page 12, Line 20 + - 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 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 1e1fdfddf82..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 @@ -7,11 +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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + - 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 Page 12, Line 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 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 6329a7ef054..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 @@ -7,11 +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: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 21, Line 46 + - 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 Page 12, Line 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 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..9f6cf0bb43b --- /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: + 2023-01-01: 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..d7e613a2deb --- /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: + 2023-01-01: 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..90b73adaef5 --- /dev/null +++ b/policyengine_us/parameters/gov/states/az/tax/income/rebate/max_dependents.yaml @@ -0,0 +1,10 @@ +description: Maximum number of dependents counted for the Arizona Families Tax Rebate. +metadata: + period: year + unit: /1 + label: Arizona Families Tax Rebate maximum dependents + reference: + - title: Arizona Families Tax Rebate + href: https://azdor.gov/individuals/arizona-families-tax-rebate +values: + 2023-01-01: 3 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..4f3af9c89ea --- /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: + 2023-01-01: 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 index f1ae03e79f4..da54cdff21e 100644 --- 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 @@ -8,7 +8,7 @@ metadata: 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, Page 16, Line 34b + - 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 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 index 835112962cf..cedb52aab11 100644 --- 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 @@ -8,7 +8,7 @@ metadata: 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, Page 17, Line 36, Item D + - 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 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 2fe62994f47..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 @@ -4,7 +4,7 @@ metadata: period: year unit: /1 reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 13, Line 24 + - 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 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 a1799987cad..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 @@ -16,7 +16,7 @@ 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, Page 16, Line 34a + - 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 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 1035edba4e5..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 +9,7 @@ metadata: period: year label: Arizona military retirement subtraction max amount reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 15, Line 29b + - 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 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 cd1e6b58f9a..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 @@ -4,7 +4,7 @@ metadata: period: year unit: currency-USD reference: - - title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions, Page 14, Line 29a + - 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 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 index 391cfc759d3..413d6d652bc 100644 --- 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 @@ -12,7 +12,7 @@ input: state_code: AZ filing_status: SINGLE - az_able_account_contributions: 1_500 + 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 @@ -22,7 +22,7 @@ input: state_code: AZ filing_status: SINGLE - az_able_account_contributions: 2_000 + able_contributions: 2_000 output: # Contribution of $2,000 equals the limit for single filers az_529a_able_account_subtraction: 2_000 @@ -32,7 +32,7 @@ input: state_code: AZ filing_status: SINGLE - az_able_account_contributions: 3_000 + 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 @@ -42,7 +42,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - az_able_account_contributions: 2_500 + able_contributions: 2_500 output: # HOH has same $2,000 limit as single - contribution capped az_529a_able_account_subtraction: 2_000 @@ -52,7 +52,7 @@ input: state_code: AZ filing_status: JOINT - az_able_account_contributions: 3_500 + able_contributions: 3_500 output: # Joint filers have $4,000 limit - $3,500 is under limit az_529a_able_account_subtraction: 3_500 @@ -62,7 +62,7 @@ input: state_code: AZ filing_status: JOINT - az_able_account_contributions: 4_000 + able_contributions: 4_000 output: # Joint filers have $4,000 limit az_529a_able_account_subtraction: 4_000 @@ -72,7 +72,7 @@ input: state_code: AZ filing_status: JOINT - az_able_account_contributions: 5_000 + able_contributions: 5_000 output: # Joint filers have $4,000 limit - contribution capped az_529a_able_account_subtraction: 4_000 @@ -82,7 +82,7 @@ input: state_code: AZ filing_status: SEPARATE - az_able_account_contributions: 2_000 + able_contributions: 2_000 output: # Separate filers have $4,000 combined limit per beneficiary # Individual contribution of $2,000 is under combined limit @@ -93,7 +93,7 @@ input: state_code: AZ filing_status: SEPARATE - az_able_account_contributions: 4_000 + able_contributions: 4_000 output: # Separate filers have $4,000 combined limit per beneficiary az_529a_able_account_subtraction: 4_000 @@ -103,7 +103,7 @@ input: state_code: AZ filing_status: SINGLE - az_able_account_contributions: 0 + able_contributions: 0 output: az_529a_able_account_subtraction: 0 @@ -112,7 +112,7 @@ input: state_code: CA filing_status: SINGLE - az_able_account_contributions: 1_500 + 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 index 8dfa748ce12..dc4e2b5b03b 100644 --- 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 @@ -17,7 +17,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 25_000 + pre_subsidy_qualified_adoption_expenses: 25_000 output: # Expense of $25,000 is under the $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 25_000 @@ -27,7 +27,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 40_000 + pre_subsidy_qualified_adoption_expenses: 40_000 output: # Expense of $40,000 equals the limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -37,7 +37,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 55_000 + pre_subsidy_qualified_adoption_expenses: 55_000 output: # Expense of $55,000 exceeds the $40,000 limit - capped az_adoption_expense_subtraction: 40_000 @@ -47,7 +47,7 @@ input: state_code: AZ filing_status: JOINT - qualified_adoption_expenses: 35_000 + pre_subsidy_qualified_adoption_expenses: 35_000 output: # Joint filers also have $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 35_000 @@ -57,7 +57,7 @@ input: state_code: AZ filing_status: JOINT - qualified_adoption_expenses: 40_000 + pre_subsidy_qualified_adoption_expenses: 40_000 output: # Joint filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -67,7 +67,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - qualified_adoption_expenses: 40_000 + pre_subsidy_qualified_adoption_expenses: 40_000 output: # HOH has same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -77,7 +77,7 @@ input: state_code: AZ filing_status: SEPARATE - qualified_adoption_expenses: 40_000 + pre_subsidy_qualified_adoption_expenses: 40_000 output: # Separate filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -89,7 +89,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 3_000 + pre_subsidy_qualified_adoption_expenses: 3_000 output: # Expense of $3,000 is under the $5,000 limit for 2026+ az_adoption_expense_subtraction: 3_000 @@ -99,7 +99,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 5_000 + pre_subsidy_qualified_adoption_expenses: 5_000 output: # Single/HOH limit is $5,000 for 2026+ az_adoption_expense_subtraction: 5_000 @@ -109,7 +109,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 8_000 + pre_subsidy_qualified_adoption_expenses: 8_000 output: # Expense of $8,000 exceeds the $5,000 limit for Single in 2026+ az_adoption_expense_subtraction: 5_000 @@ -119,7 +119,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - qualified_adoption_expenses: 7_500 + pre_subsidy_qualified_adoption_expenses: 7_500 output: # HOH limit is $5,000 for 2026+ - expense capped az_adoption_expense_subtraction: 5_000 @@ -129,7 +129,7 @@ input: state_code: AZ filing_status: JOINT - qualified_adoption_expenses: 10_000 + pre_subsidy_qualified_adoption_expenses: 10_000 output: # Joint limit is $10,000 for 2026+ az_adoption_expense_subtraction: 10_000 @@ -139,7 +139,7 @@ input: state_code: AZ filing_status: JOINT - qualified_adoption_expenses: 15_000 + pre_subsidy_qualified_adoption_expenses: 15_000 output: # Expense of $15,000 exceeds the $10,000 limit for Joint in 2026+ az_adoption_expense_subtraction: 10_000 @@ -149,7 +149,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 0 + pre_subsidy_qualified_adoption_expenses: 0 output: az_adoption_expense_subtraction: 0 @@ -158,7 +158,7 @@ input: state_code: CA filing_status: SINGLE - qualified_adoption_expenses: 25_000 + pre_subsidy_qualified_adoption_expenses: 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 index 588d95f4e08..80a9d2a45de 100644 --- 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 @@ -5,93 +5,211 @@ # The IRS determined it is subject to federal income tax, but Arizona # provides a subtraction to prevent state taxation. # -# Tax Treatment: -# - Federal: Taxable (included in federal AGI via Form 1099-MISC) -# - Arizona: Not taxable (subtracted from Arizona gross income) -# -# Original Rebate Amounts (for reference): +# Rebate Amounts: # - Dependent under age 17: $250 # - Dependent age 17 or older: $100 # - Maximum dependents counted: 3 -# - Maximum Rebate (Single/HOH/MFS): $750 -# - Maximum Rebate (Married Filing Jointly): $1,500 +# - Young dependents are prioritized for counting -- name: Single filer with full rebate received +- name: Single filer with one young dependent period: 2025 input: - state_code: AZ - filing_status: SINGLE - az_families_tax_rebate_received: 750 + 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: - # Full rebate amount is subtracted from Arizona gross income - az_families_tax_rebate_subtraction: 750 + # One dependent under 17 = $250 + az_families_tax_rebate_subtraction: 250 -- name: Single filer with partial rebate received +- name: Single filer with two young dependents period: 2025 input: - state_code: AZ - filing_status: SINGLE - az_families_tax_rebate_received: 250 + 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: - # Partial rebate amount (one dependent under 17) - az_families_tax_rebate_subtraction: 250 + # Two dependents under 17 = $500 + az_families_tax_rebate_subtraction: 500 -- name: Joint filer with maximum rebate received +- name: Single filer with three young dependents - max rebate period: 2025 input: - state_code: AZ - filing_status: JOINT - az_families_tax_rebate_received: 1_500 + 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: - # Maximum rebate for joint filers - az_families_tax_rebate_subtraction: 1_500 + # Three dependents under 17 = $750 + az_families_tax_rebate_subtraction: 750 -- name: Joint filer with mixed age dependents rebate +- name: Single filer with one older dependent period: 2025 input: - state_code: AZ - filing_status: JOINT - az_families_tax_rebate_received: 600 + 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: - # Example: 2 dependents under 17 ($500) + 1 dependent 17+ ($100) = $600 - az_families_tax_rebate_subtraction: 600 + # One dependent 17+ = $100 + az_families_tax_rebate_subtraction: 100 -- name: Head of household with rebate +- name: Single filer with mixed age dependents period: 2025 input: - state_code: AZ - filing_status: HEAD_OF_HOUSEHOLD - az_families_tax_rebate_received: 500 + 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: - # Example: 2 dependents under 17 ($250 each) = $500 - az_families_tax_rebate_subtraction: 500 + # 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: Separate filer with rebate +- name: Joint filer with four dependents - young prioritized period: 2025 input: - state_code: AZ - filing_status: SEPARATE - az_families_tax_rebate_received: 350 + 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: - # Separate filers have same max as single ($750) - az_families_tax_rebate_subtraction: 350 + # 4 dependents but max 3 counted + # 2 young (2 x $250) + 1 older (17 years old = $100) = $600 + # The 19-year-old is not counted (4th dependent) + az_families_tax_rebate_subtraction: 600 -- name: No rebate received +- name: No dependents period: 2025 input: - state_code: AZ - filing_status: SINGLE - az_families_tax_rebate_received: 0 + 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 rebate received means no subtraction + # No dependents = no rebate az_families_tax_rebate_subtraction: 0 - name: Non-Arizona resident - no subtraction period: 2025 input: - state_code: CA - filing_status: SINGLE - az_families_tax_rebate_received: 500 + 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/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 index 3c79ee09994..bd771a0f3de 100644 --- 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 @@ -17,9 +17,7 @@ def formula(tax_unit, period, parameters): ).gov.states.az.tax.income.subtractions.able_account filing_status = tax_unit("az_filing_status", period) - contributions = add( - tax_unit, period, ["az_able_account_contributions"] - ) + contributions = tax_unit("able_contributions", period) cap = p.cap[filing_status] 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 index 8496716ca36..4111b38e873 100644 --- 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 @@ -15,7 +15,7 @@ def formula(tax_unit, period, parameters): p = parameters(period).gov.states.az.tax.income.subtractions.adoption filing_status = tax_unit("az_filing_status", period) - expenses = tax_unit("qualified_adoption_expenses", period) + expenses = tax_unit("pre_subsidy_qualified_adoption_expenses", period) max_amount = p.max_amount[filing_status] 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 index 629552f29f7..4e52d655a2f 100644 --- 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 @@ -15,4 +15,27 @@ 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 - return tax_unit("az_families_tax_rebate_received", period) + 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) + + max_dependents = p.max_dependents + + # 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 diff --git a/policyengine_us/variables/household/expense/tax_unit/qualified_adoption_expenses.py b/policyengine_us/variables/gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py similarity index 64% rename from policyengine_us/variables/household/expense/tax_unit/qualified_adoption_expenses.py rename to policyengine_us/variables/gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py index 273f257ba69..b69231dd14c 100644 --- a/policyengine_us/variables/household/expense/tax_unit/qualified_adoption_expenses.py +++ b/policyengine_us/variables/gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py @@ -1,17 +1,16 @@ from policyengine_us.model_api import * -class qualified_adoption_expenses(Variable): +class pre_subsidy_qualified_adoption_expenses(Variable): value_type = float entity = TaxUnit - label = "Qualified adoption expenses" + label = "Pre-subsidy qualified adoption expenses" unit = USD definition_period = YEAR documentation = ( "Unreimbursed qualifying adoption expenses including medical and " "hospital costs, adoption counseling fees, legal fees, agency fees, " "and other nonrecurring costs directly related to the legal adoption " - "of a child. Used by state adoption tax benefits. For federal adoption " - "credit and exclusion purposes, see qualified_adoption_assistance_expense." + "of a child, before any subsidies or tax benefits are applied." ) reference = "https://www.law.cornell.edu/uscode/text/26/23#d" diff --git a/policyengine_us/variables/household/expense/education/az_able_account_contributions.py b/policyengine_us/variables/household/expense/education/az_able_account_contributions.py deleted file mode 100644 index 498834a40fd..00000000000 --- a/policyengine_us/variables/household/expense/education/az_able_account_contributions.py +++ /dev/null @@ -1,12 +0,0 @@ -from policyengine_us.model_api import * - - -class az_able_account_contributions(Variable): - value_type = float - entity = Person - label = "Arizona ABLE account contributions" - unit = USD - documentation = ( - "Amount contributed to a 529A ABLE account for disabled beneficiaries." - ) - definition_period = YEAR diff --git a/policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py b/policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py deleted file mode 100644 index 7208ad86730..00000000000 --- a/policyengine_us/variables/household/income/person/az_families_tax_rebate_received.py +++ /dev/null @@ -1,13 +0,0 @@ -from policyengine_us.model_api import * - - -class az_families_tax_rebate_received(Variable): - value_type = float - entity = TaxUnit - label = "Arizona Families Tax Rebate received" - unit = USD - documentation = ( - "Amount of Arizona Families Tax Rebate received that was included " - "in federal adjusted gross income." - ) - definition_period = YEAR From f1d71061eb7d8e55c6d98292fd22f05e375f86f5 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Fri, 9 Jan 2026 22:26:08 -0500 Subject: [PATCH 09/14] Refactor adoption subtraction to use federal qualified_adoption_assistance_expense - Remove pre_subsidy_qualified_adoption_expenses variable - Update az_adoption_expense_subtraction to sum the federal person-level variable - Update tests to use the federal variable Co-Authored-By: Claude Opus 4.5 --- .../az_adoption_expense_subtraction.yaml | 30 +++++++++---------- .../az_adoption_expense_subtraction.py | 5 +++- ...pre_subsidy_qualified_adoption_expenses.py | 16 ---------- 3 files changed, 19 insertions(+), 32 deletions(-) delete mode 100644 policyengine_us/variables/gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py 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 index dc4e2b5b03b..821d5b7f39e 100644 --- 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 @@ -17,7 +17,7 @@ input: state_code: AZ filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 25_000 + 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 @@ -27,7 +27,7 @@ input: state_code: AZ filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 40_000 + qualified_adoption_assistance_expense: 40_000 output: # Expense of $40,000 equals the limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -37,7 +37,7 @@ input: state_code: AZ filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 55_000 + qualified_adoption_assistance_expense: 55_000 output: # Expense of $55,000 exceeds the $40,000 limit - capped az_adoption_expense_subtraction: 40_000 @@ -47,7 +47,7 @@ input: state_code: AZ filing_status: JOINT - pre_subsidy_qualified_adoption_expenses: 35_000 + qualified_adoption_assistance_expense: 35_000 output: # Joint filers also have $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 35_000 @@ -57,7 +57,7 @@ input: state_code: AZ filing_status: JOINT - pre_subsidy_qualified_adoption_expenses: 40_000 + qualified_adoption_assistance_expense: 40_000 output: # Joint filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -67,7 +67,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - pre_subsidy_qualified_adoption_expenses: 40_000 + qualified_adoption_assistance_expense: 40_000 output: # HOH has same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -77,7 +77,7 @@ input: state_code: AZ filing_status: SEPARATE - pre_subsidy_qualified_adoption_expenses: 40_000 + qualified_adoption_assistance_expense: 40_000 output: # Separate filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -89,7 +89,7 @@ input: state_code: AZ filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 3_000 + 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 @@ -99,7 +99,7 @@ input: state_code: AZ filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 5_000 + qualified_adoption_assistance_expense: 5_000 output: # Single/HOH limit is $5,000 for 2026+ az_adoption_expense_subtraction: 5_000 @@ -109,7 +109,7 @@ input: state_code: AZ filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 8_000 + 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 @@ -119,7 +119,7 @@ input: state_code: AZ filing_status: HEAD_OF_HOUSEHOLD - pre_subsidy_qualified_adoption_expenses: 7_500 + qualified_adoption_assistance_expense: 7_500 output: # HOH limit is $5,000 for 2026+ - expense capped az_adoption_expense_subtraction: 5_000 @@ -129,7 +129,7 @@ input: state_code: AZ filing_status: JOINT - pre_subsidy_qualified_adoption_expenses: 10_000 + qualified_adoption_assistance_expense: 10_000 output: # Joint limit is $10,000 for 2026+ az_adoption_expense_subtraction: 10_000 @@ -139,7 +139,7 @@ input: state_code: AZ filing_status: JOINT - pre_subsidy_qualified_adoption_expenses: 15_000 + 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 @@ -149,7 +149,7 @@ input: state_code: AZ filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 0 + qualified_adoption_assistance_expense: 0 output: az_adoption_expense_subtraction: 0 @@ -158,7 +158,7 @@ input: state_code: CA filing_status: SINGLE - pre_subsidy_qualified_adoption_expenses: 25_000 + 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/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 index 4111b38e873..d08f0c0a53a 100644 --- 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 @@ -15,7 +15,10 @@ def formula(tax_unit, period, parameters): p = parameters(period).gov.states.az.tax.income.subtractions.adoption filing_status = tax_unit("az_filing_status", period) - expenses = tax_unit("pre_subsidy_qualified_adoption_expenses", period) + person = tax_unit.members + expenses = tax_unit.sum( + person("qualified_adoption_assistance_expense", period) + ) max_amount = p.max_amount[filing_status] diff --git a/policyengine_us/variables/gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py b/policyengine_us/variables/gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py deleted file mode 100644 index b69231dd14c..00000000000 --- a/policyengine_us/variables/gov/states/az/tax/income/subtractions/pre_subsidy_qualified_adoption_expenses.py +++ /dev/null @@ -1,16 +0,0 @@ -from policyengine_us.model_api import * - - -class pre_subsidy_qualified_adoption_expenses(Variable): - value_type = float - entity = TaxUnit - label = "Pre-subsidy qualified adoption expenses" - unit = USD - definition_period = YEAR - documentation = ( - "Unreimbursed qualifying adoption expenses including medical and " - "hospital costs, adoption counseling fees, legal fees, agency fees, " - "and other nonrecurring costs directly related to the legal adoption " - "of a child, before any subsidies or tax benefits are applied." - ) - reference = "https://www.law.cornell.edu/uscode/text/26/23#d" From 676e2bbd446e827f8af18e15f53e1fe75ae19795 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Mon, 12 Jan 2026 09:37:08 -0500 Subject: [PATCH 10/14] Remove implementation tracking file Co-Authored-By: Claude Opus 4.5 --- .implementation_az_2025_income_tax.md | 18 ------------------ 1 file changed, 18 deletions(-) delete mode 100644 .implementation_az_2025_income_tax.md diff --git a/.implementation_az_2025_income_tax.md b/.implementation_az_2025_income_tax.md deleted file mode 100644 index d6643bd2054..00000000000 --- a/.implementation_az_2025_income_tax.md +++ /dev/null @@ -1,18 +0,0 @@ -# Arizona 2025 Individual Income Tax Model Update - -This branch tracks the implementation of Arizona 2025 income tax updates. - -## Issue Reference -GitHub Issue: #7111 - -## Summary of Changes -- Update standard deduction values for 2025 -- Update charitable contributions rate to 34% -- Add 2025 references to all parameter files -- Implement new subtractions (529A ABLE, adoption expenses, wood stove conversion) -- Add filing requirement threshold parameters -- Create 2025 test cases - -## Primary Source -[2025 Arizona Form 140 Instructions](https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf) - From db749f950ac4124fcb7edf4754fe38099d35f031 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Mon, 12 Jan 2026 09:42:17 -0500 Subject: [PATCH 11/14] Update Arizona Families Tax Rebate parameters to start from 2021 The rebate eligibility is based on 2021 tax returns, so parameters need to be available for 2021. Co-Authored-By: Claude Opus 4.5 --- .../rebate/amount_per_older_dependent.yaml | 2 +- .../rebate/amount_per_young_dependent.yaml | 2 +- .../az/tax/income/rebate/max_dependents.yaml | 2 +- .../rebate/young_dependent_age_threshold.yaml | 2 +- .../az_families_tax_rebate_subtraction.yaml | 32 +++++++++++++++++-- 5 files changed, 33 insertions(+), 7 deletions(-) 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 index 9f6cf0bb43b..21c3b0a2f19 100644 --- 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 @@ -7,4 +7,4 @@ metadata: - title: Arizona Families Tax Rebate href: https://azdor.gov/individuals/arizona-families-tax-rebate values: - 2023-01-01: 100 + 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 index d7e613a2deb..9fbb5be2837 100644 --- 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 @@ -7,4 +7,4 @@ metadata: - title: Arizona Families Tax Rebate href: https://azdor.gov/individuals/arizona-families-tax-rebate values: - 2023-01-01: 250 + 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 index 90b73adaef5..8518790ae6c 100644 --- 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 @@ -7,4 +7,4 @@ metadata: - title: Arizona Families Tax Rebate href: https://azdor.gov/individuals/arizona-families-tax-rebate values: - 2023-01-01: 3 + 2021-01-01: 3 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 index 4f3af9c89ea..9dfba632cdd 100644 --- 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 @@ -7,4 +7,4 @@ metadata: - title: Arizona Families Tax Rebate href: https://azdor.gov/individuals/arizona-families-tax-rebate values: - 2023-01-01: 17 + 2021-01-01: 17 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 index 80a9d2a45de..124f6c0ed5f 100644 --- 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 @@ -1,9 +1,9 @@ # 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. -# The IRS determined it is subject to federal income tax, but Arizona -# provides a subtraction to prevent state taxation. +# 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 @@ -11,6 +11,32 @@ # - Maximum dependents counted: 3 # - Young dependents are prioritized for counting +# 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: From 6c776d797cdde03bc0b751f06dde97d89487a6af Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Mon, 12 Jan 2026 09:50:01 -0500 Subject: [PATCH 12/14] Add Arizona Families Tax Rebate variable Models the actual rebate payment based on 2021 eligibility: - Requires at least $1 of AZ income tax liability - $250 per dependent under age 17 - $100 per dependent age 17+ - Maximum 3 dependents, prioritizing young dependents Co-Authored-By: Claude Opus 4.5 --- .../income/rebate/az_families_tax_rebate.yaml | 166 ++++++++++++++++++ .../income/rebate/az_families_tax_rebate.py | 49 ++++++ 2 files changed, 215 insertions(+) create mode 100644 policyengine_us/tests/policy/baseline/gov/states/az/tax/income/rebate/az_families_tax_rebate.yaml create mode 100644 policyengine_us/variables/gov/states/az/tax/income/rebate/az_families_tax_rebate.py diff --git a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/rebate/az_families_tax_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/rebate/az_families_tax_rebate.yaml new file mode 100644 index 00000000000..15999203dcc --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/rebate/az_families_tax_rebate.yaml @@ -0,0 +1,166 @@ +# 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 +# - Maximum dependents counted: 3 +# - Young dependents are prioritized for counting + +- 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: 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/variables/gov/states/az/tax/income/rebate/az_families_tax_rebate.py b/policyengine_us/variables/gov/states/az/tax/income/rebate/az_families_tax_rebate.py new file mode 100644 index 00000000000..338ff486be0 --- /dev/null +++ b/policyengine_us/variables/gov/states/az/tax/income/rebate/az_families_tax_rebate.py @@ -0,0 +1,49 @@ +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) + + max_dependents = p.max_dependents + + # 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 From 8c59b2ff2d4c411d4f0feac3653767649494ea62 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Mon, 12 Jan 2026 09:59:09 -0500 Subject: [PATCH 13/14] Refactor Arizona Families Tax Rebate as refundable credit for 2021 only - Move rebate from rebate folder to credits folder - Add to refundable credits list for 2021 only (one-time payment) - Update max dependents by filing status: - Single/HOH/MFS: 3 dependents ($750 max) - MFJ: 6 dependents ($1,500 max) - Update tests to reflect correct amounts Co-Authored-By: Claude Opus 4.5 --- .../az/tax/income/credits/refundable.yaml | 7 ++ .../az/tax/income/rebate/max_dependents.yaml | 15 +++- .../az_families_tax_rebate.yaml | 78 ++++++++++++++++++- .../az_families_tax_rebate_subtraction.yaml | 14 ++-- .../az_families_tax_rebate.py | 3 +- .../az_families_tax_rebate_subtraction.py | 3 +- 6 files changed, 110 insertions(+), 10 deletions(-) rename policyengine_us/tests/policy/baseline/gov/states/az/tax/income/{rebate => credits}/az_families_tax_rebate.yaml (67%) rename policyengine_us/variables/gov/states/az/tax/income/{rebate => credits}/az_families_tax_rebate.py (94%) 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 f3b754674eb..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 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 index 8518790ae6c..7eee9d41c64 100644 --- 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 @@ -3,8 +3,21 @@ 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 -values: + - 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/tests/policy/baseline/gov/states/az/tax/income/rebate/az_families_tax_rebate.yaml b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_families_tax_rebate.yaml similarity index 67% rename from policyengine_us/tests/policy/baseline/gov/states/az/tax/income/rebate/az_families_tax_rebate.yaml rename to policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_families_tax_rebate.yaml index 15999203dcc..2ef130fc49a 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/rebate/az_families_tax_rebate.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/az/tax/income/credits/az_families_tax_rebate.yaml @@ -9,8 +9,11 @@ # Rebate Amounts: # - Dependent under age 17: $250 # - Dependent age 17 or older: $100 -# - Maximum dependents counted: 3 # - 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 @@ -142,6 +145,79 @@ # 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: 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 index 124f6c0ed5f..5dd483d4c4a 100644 --- 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 @@ -8,8 +8,11 @@ # Rebate Amounts: # - Dependent under age 17: $250 # - Dependent age 17 or older: $100 -# - Maximum dependents counted: 3 # - 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 @@ -163,7 +166,7 @@ # Max 3 dependents, prioritizing young ones az_families_tax_rebate_subtraction: 600 -- name: Joint filer with four dependents - young prioritized +- name: Joint filer with four dependents - all counted period: 2025 input: people: @@ -194,10 +197,9 @@ members: [filer1, filer2, child1, child2, child3, child4] state_code: AZ output: - # 4 dependents but max 3 counted - # 2 young (2 x $250) + 1 older (17 years old = $100) = $600 - # The 19-year-old is not counted (4th dependent) - az_families_tax_rebate_subtraction: 600 + # 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 diff --git a/policyengine_us/variables/gov/states/az/tax/income/rebate/az_families_tax_rebate.py b/policyengine_us/variables/gov/states/az/tax/income/credits/az_families_tax_rebate.py similarity index 94% rename from policyengine_us/variables/gov/states/az/tax/income/rebate/az_families_tax_rebate.py rename to policyengine_us/variables/gov/states/az/tax/income/credits/az_families_tax_rebate.py index 338ff486be0..2101449288b 100644 --- a/policyengine_us/variables/gov/states/az/tax/income/rebate/az_families_tax_rebate.py +++ b/policyengine_us/variables/gov/states/az/tax/income/credits/az_families_tax_rebate.py @@ -34,7 +34,8 @@ def formula(tax_unit, period, parameters): young_count = tax_unit.sum(young_dependent) older_count = tax_unit.sum(older_dependent) - max_dependents = p.max_dependents + 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) 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 index 4e52d655a2f..3d36ecb5087 100644 --- 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 @@ -28,7 +28,8 @@ def formula(tax_unit, period, parameters): young_count = tax_unit.sum(young_dependent) older_count = tax_unit.sum(older_dependent) - max_dependents = p.max_dependents + 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) From 8804a386ffa1c5995cbf9e16604b263a7b8c54e6 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Mon, 12 Jan 2026 10:06:22 -0500 Subject: [PATCH 14/14] Fix integration tests for renamed variables - Update HOH test to account for rebate subtraction ($250 for 1 child) - Change az_able_account_contributions to able_contributions (federal variable) - Change qualified_adoption_expenses to qualified_adoption_assistance_expense Co-Authored-By: Claude Opus 4.5 --- .../states/az/tax/income/integration_2025.yaml | 16 +++++++++------- 1 file changed, 9 insertions(+), 7 deletions(-) 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 index 62d3def869d..dcbdb08865f 100644 --- 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 @@ -141,10 +141,12 @@ az_filing_status: HEAD_OF_HOUSEHOLD # AZ base standard deduction for HOH = $23,625 az_base_standard_deduction: 23_625 - # AZ taxable income = $75,000 - $23,625 = $51,375 - az_taxable_income: 51_375 - # AZ income tax = $51,375 * 2.5% = $1,284.375 - az_income_tax_before_non_refundable_credits: 1_284.375 + # 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) @@ -1005,7 +1007,7 @@ input: state_code: AZ filing_status: JOINT - az_able_account_contributions: 3_500 + able_contributions: 3_500 output: # Joint filers have $4,000 limit - $3,500 is under limit az_529a_able_account_subtraction: 3_500 @@ -1017,7 +1019,7 @@ input: state_code: AZ filing_status: JOINT - qualified_adoption_expenses: 40_000 + qualified_adoption_assistance_expense: 40_000 output: # Joint filers have same $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 40_000 @@ -1027,7 +1029,7 @@ input: state_code: AZ filing_status: SINGLE - qualified_adoption_expenses: 25_000 + qualified_adoption_assistance_expense: 25_000 output: # All filing statuses have $40,000 limit for 2023-2025 az_adoption_expense_subtraction: 25_000