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8 changes: 7 additions & 1 deletion changelog_entry.yaml
Original file line number Diff line number Diff line change
@@ -1,4 +1,10 @@
- bump: minor
changes:
added:
- Add Florida Temporary Cash Assistance (TCA) program.
- Updated Arizona 2025 standard deductions ($15,750 single/$31,500 joint/$23,625 HOH).
- Added 2025 references to Arizona income tax parameters.
- Added comprehensive 2025 integration tests for Arizona income tax model.
changed:
- Updated Arizona charitable contribution credit with 2025 references.
- Updated Arizona capital gains subtraction rate with 2025 references.
- Updated Arizona family tax credit, dependent credit, and exemption parameters with 2025 values.
Original file line number Diff line number Diff line change
Expand Up @@ -11,7 +11,11 @@ metadata:
breakdown:
- filing_status
reference:
- title: Ariz. Rev. Stat. § 43-1088 (B)
- title: Credits for Contributions to QCOs and QFCOs
href: https://azdor.gov/tax-credits/credits-contributions-qcos-and-qfcos
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
- title: Ariz. Rev. Stat. 43-1088 (B)
href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions
- title: Arizona Schedule A
href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form
Expand All @@ -23,23 +27,28 @@ JOINT:
2022-01-01: 1_000
2023-01-01: 1_051
2024-01-01: 1_173
2025-01-01: 1_234
HEAD_OF_HOUSEHOLD:
2021-01-01: 500
2022-01-01: 500
2023-01-01: 526
2024-01-01: 587
2025-01-01: 618
SURVIVING_SPOUSE:
2021-01-01: 500
2022-01-01: 500
2023-01-01: 526
2024-01-01: 587
2025-01-01: 618
SINGLE:
2021-01-01: 500
2022-01-01: 500
2023-01-01: 526
2024-01-01: 587
2025-01-01: 618
SEPARATE:
2021-01-01: 500
2022-01-01: 500
2023-01-01: 526
2024-01-01: 587
2025-01-01: 618
Original file line number Diff line number Diff line change
Expand Up @@ -12,9 +12,13 @@ metadata:
breakdown:
- filing_status
reference:
- title: Ariz. Rev. Stat. § 43-1088 (A)
- title: Credits for Contributions to QCOs and QFCOs
href: https://azdor.gov/tax-credits/credits-contributions-qcos-and-qfcos
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf
- title: Ariz. Rev. Stat. 43-1088 (A)
href: https://casetext.com/statute/arizona-revised-statutes/title-43-taxation-of-income/chapter-10-individuals/article-5-credits/section-43-1088-effective-until-ninety-one-days-after-adjournment-credit-for-contribution-to-qualifying-charitable-organizations-definitions
- title: Arizona Schedule A Year 2022 Page 1
- title: Arizona Schedule A Year 2022
href: https://azdor.gov/forms/individual/itemized-deduction-adjustments-form#page=1
- title: Credit for Contributions to Qualifying Charitable Organizations
href: https://azdor.gov/forms/tax-credits-forms/credit-contributions-qualifying-charitable-organizations
Expand All @@ -24,23 +28,28 @@ JOINT:
2022-01-01: 800
2023-01-01: 841
2024-01-01: 938
2025-01-01: 987
HEAD_OF_HOUSEHOLD:
2021-01-01: 400
2022-01-01: 400
2023-01-01: 421
2024-01-01: 470
2025-01-01: 495
SURVIVING_SPOUSE:
2021-01-01: 400
2022-01-01: 400
2023-01-01: 421
2024-01-01: 470
2025-01-01: 495
SINGLE:
2021-01-01: 400
2022-01-01: 400
2023-01-01: 421
2024-01-01: 470
2025-01-01: 495
SEPARATE:
2021-01-01: 400
2022-01-01: 400
2023-01-01: 421
2024-01-01: 470
2025-01-01: 495
Original file line number Diff line number Diff line change
@@ -1,21 +1,23 @@
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
threshold_unit: year
amount_unit: currency-USD
label: Arizona dependent tax credit amount
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21
- title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
- title: Arizona Form 140 - 2022 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 13, Line 21
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (B), (1) & (2)
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
brackets:
- threshold:
2021-01-01: 0
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -4,15 +4,17 @@ metadata:
unit: currency-USD
label: Arizona dependent tax credit reduction increment
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=22
- title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
- title: Arizona Form 140 - 2022 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2)
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
values:
2021-01-01: 1_000
Original file line number Diff line number Diff line change
Expand Up @@ -4,15 +4,17 @@ metadata:
unit: /1
label: Arizona dependent tax credit reduction percentage
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=22
- title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
- title: Arizona Form 140 - 2022 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Table V
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2)
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
values:
2021-01-01: 0.05
Original file line number Diff line number Diff line change
Expand Up @@ -14,13 +14,15 @@ metadata:
period: year
label: Arizona dependent tax credit phase out start
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=21
- title: Arizona Form 140 - 2021 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=20
- title: Arizona Form 140 - 2022 Resident Personal Income Tax Return
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=21
- title: Arizona Form 140A - 2023 Resident Personal Income Tax Booklet Page 12, Line 21
- title: Arizona Form 140A - 2023 Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: Arizona Form 140A - 2024 Resident Personal Income Tax Booklet Page 13, Line 21
- title: Arizona Form 140A - 2024 Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073.01 (C), (1) & (2)
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01073-01.htm
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -16,13 +16,15 @@ SURVIVING_SPOUSE:
SEPARATE:
2021-01-01: 120
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23
- title: 43-1073. Family income tax credit (B)
href: https://www.azleg.gov/ars/43/01073.htm
- title: 2022 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=23
- title: 2021 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line22 Step 4
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line22 Step 4
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
Original file line number Diff line number Diff line change
@@ -1,18 +1,20 @@
description: Arizona provides the following family income tax credit amount per person.
description: Arizona provides the following family income tax credit amount per person.
metadata:
unit: currency-USD
period: year
label: Arizona Family Income Tax Credit amount
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23
- title: Arizona State Legislature Title 43 - Taxation of Income, Chapter 10, Article 5, 43-1073. Family income tax credit (B)
href: https://www.azleg.gov/ars/43/01073.htm
- title: 2022 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=23
- title: 2021 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 22, Step 4
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 22, Step 4
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
values:
2021-01-01: 40
Original file line number Diff line number Diff line change
Expand Up @@ -5,11 +5,13 @@ metadata:
rate_unit: currency-USD
label: Arizona family tax credit head of household maximum income
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23
- title: 43-1073. Family income tax credit (a) (1, 5-8)
href: https://www.azleg.gov/ars/43/01073.htm
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2022 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -5,15 +5,17 @@ metadata:
rate_unit: currency-USD
label: Arizona family tax credit joint maximum income
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23
- title: 43-1073. Family income tax credit (a) (1-4)
href: https://www.azleg.gov/ars/43/01073.htm
- title: 2022 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22
- title: 2021 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
brackets:
- threshold:
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -4,15 +4,17 @@ metadata:
unit: currency-USD
label: Arizona family tax credit separate maximum income
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23
- title: 43-1073. Family income tax credit (a) (9)
href: https://www.azleg.gov/ars/43/01073.htm
- title: 2022 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22
- title: 2021 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
values:
2021-01-01: 10_000
Original file line number Diff line number Diff line change
Expand Up @@ -4,15 +4,17 @@ metadata:
unit: currency-USD
label: Arizona family tax credit single maximum income
reference:
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=23
- title: 43-1073. Family income tax credit (a) (9)
href: https://www.azleg.gov/ars/43/01073.htm
- title: 2022 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140i-2D.pdf#page=22
- title: 2021 Arizona Tax Form Instructions Line50
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140i-2D.pdf#page=21
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 22
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
values:
2021-01-01: 10_000
2021-01-01: 10_000
Original file line number Diff line number Diff line change
Expand Up @@ -4,15 +4,17 @@ metadata:
period: year
label: Arizona increase excise tax credit amount
reference:
- title: Taxation of Income § 43-1072.01 - Credit for increased excise taxes paid (C)
- title: 2025 Arizona Form 140 Resident Personal Income Tax Instructions
href: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf#page=26
- title: Taxation of Income 43-1072.01 - Credit for increased excise taxes paid (C)
href: https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01072-01.htm
- title: AZ tax-140 From Year 2021 Line 56
- title: AZ tax-140 From Year 2021 Line 56
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2021_140BOOKLET.pdf#page=45
- title: AZ tax-140 From Year 2022 Line 56
- title: AZ tax-140 From Year 2022 Line 56
href: https://azdor.gov/sites/default/files/2023-03/FORMS_INDIVIDUAL_2022_140BOOKLET.pdf#page=43
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 22, Line 26
- title: 2023 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet Page 21, Line 26
- title: 2024 Arizona Form 140A - Arizona Resident Personal Income Tax Booklet
href: https://azdor.gov/forms/individual/form-140a-arizona-resident-personal-income-tax-booklet
values:
2001-01-01: 25
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