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5 changes: 4 additions & 1 deletion .gitignore
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Expand Up @@ -62,4 +62,7 @@ oryx-build-commands.txt
**/*.pkl

# Claude Code settings
.claude/settings.local.json
.claude/settings.local.json

# Claude Code temporary files
tmpclaude-*-cwd
8 changes: 5 additions & 3 deletions changelog_entry.yaml
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@@ -1,4 +1,6 @@
- bump: minor
- bump: patch
changes:
added:
- Add Florida Temporary Cash Assistance (TCA) program.
changed:
- Add 2025 references to all Missouri income tax parameters.
- Add 2025 value for mo_max_social_security_benefit ($48,216).
- Add 2025 test cases for Missouri income tax and capital gains subtraction.
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Expand Up @@ -6,6 +6,8 @@ metadata:
period: year
label: Missouri property tax credit age threshold
reference:
- title: 2025 MO-PTC Property Tax Credit Claim
href: https://dor.mo.gov/forms/MO-PTC%20Instructions_2025.pdf#page=1
- title: MO-PTS 2024 Property Tax Credit Schedule
href: https://dor.mo.gov/forms/MO-PTS_2024.pdf#page=1
- title: 2023 Form MO-PTS - Property Tax Credit Schedule
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Expand Up @@ -6,8 +6,10 @@ metadata:
period: year
label: Missouri property tax credit aged survivor minimum age
reference:
- title: 2025 MO-PTC Property Tax Credit Claim
href: https://dor.mo.gov/forms/MO-PTC%20Instructions_2025.pdf#page=1
- title: MO Rev 135.010
- https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.010&bid=6435
# Quote from above legislative reference:
# the claimant has reached the age of sixty on or before the
# last day of the calendar year and such claimant received
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@@ -0,0 +1,13 @@
description: Missouri property tax credit calculation base amount used in the credit formula.
values:
2008-08-28: 1_100
2026-01-01: 1_055
metadata:
unit: currency-USD
period: year
label: Missouri property tax credit calculation base
reference:
- title: MO Rev Stat § 135.030, effective 2026-01-01
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=57542
- title: MO Rev Stat § 135.030
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030
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Expand Up @@ -6,6 +6,8 @@ metadata:
period: year
label: Missouri income offset for married joint unit that owns house (and paid no rent)
reference:
- title: 2025 MO-PTC Property Tax Credit Claim
href: https://dor.mo.gov/forms/MO-PTC%20Instructions_2025.pdf#page=2
- title: MO-PTS 2024 Property Tax Credit Schedule, Line 9
href: https://dor.mo.gov/forms/MO-PTS_2024.pdf#page=2
- title: MO-PTS 2023 Property Tax Credit Schedule, Line 9
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Expand Up @@ -6,6 +6,8 @@ metadata:
period: year
label: Missouri income offset for married joint unit that paid some rent
reference:
- title: 2025 MO-PTC Property Tax Credit Claim
href: https://dor.mo.gov/forms/MO-PTC%20Instructions_2025.pdf#page=2
- title: MO-PTS 2024 Property Tax Credit Schedule, Line 9
href: https://dor.mo.gov/forms/MO-PTS_2024.pdf#page=2
- title: MO-PTS 2023 Property Tax Credit Schedule, Line 9
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Expand Up @@ -6,6 +6,8 @@ metadata:
period: year
label: Missouri income offset for all tax units that did not file as married joint
reference:
- title: 2025 MO-PTC Property Tax Credit Claim
href: https://dor.mo.gov/forms/MO-PTC%20Instructions_2025.pdf#page=2
- title: MO-PTS 2024 Property Tax Credit Schedule, Line 9
href: https://dor.mo.gov/forms/MO-PTS_2024.pdf#page=2
- title: MO-PTS 2023 Property Tax Credit Schedule, Line 9
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Expand Up @@ -6,5 +6,7 @@ metadata:
period: year
label: Missouri property tax credit phaseout rate
reference:
- title: 2025 Property Tax Credit Chart
href: https://dor.mo.gov/forms/Property%20Tax%20Claim%20Chart_2025.pdf
- title: MO Rev Stat § 135.030
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439
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Expand Up @@ -6,5 +6,7 @@ metadata:
period: year
label: Missouri property tax credit phaseout step size
reference:
- title: 2025 Property Tax Credit Chart
href: https://dor.mo.gov/forms/Property%20Tax%20Claim%20Chart_2025.pdf
- title: MO Rev Stat § 135.030
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=6439
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Expand Up @@ -7,6 +7,8 @@ metadata:
period: year
label: Missouri property tax credit phaseout threshold
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=50
- title: 2024 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=50
- title: 2023 MO-1040 Book - Individual Income Tax Long Form
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@@ -1,11 +1,16 @@
description: Maximum claimable property tax associated with an owned property.
values:
2008-08-28: 1_100
2026-01-01: 1_550
metadata:
unit: currency-USD
period: year
label: Missouri property tax credit limit for property owners
reference:
- title: MO Rev Stat § 135.030, effective 2026-01-01
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=57542
- title: 2025 MO-PTC Property Tax Credit Claim
href: https://dor.mo.gov/forms/MO-PTC%20Instructions_2025.pdf#page=2
- title: MO-PTS 2024 Property Tax Credit Schedule, Line 11
href: https://dor.mo.gov/forms/MO-PTS_2024.pdf#page=2
- title: 2023 MO-PTS Property Tax Credit Schedule, Line 11
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Expand Up @@ -6,6 +6,8 @@ metadata:
period: year
label: Missouri property tax credit property-tax-to-total-rent ratio
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=51
- title: 2024 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=51
- title: 2023 Form MO-CRP, Line 9
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@@ -1,11 +1,16 @@
description: Maximum claimable property tax associated with a rented property.
values:
2008-08-28: 750
2026-01-01: 1_055
metadata:
unit: currency-USD
period: year
label: Missouri property tax credit limit for property renters
reference:
- title: MO Rev Stat § 135.030, effective 2026-01-01
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=57542
- title: 2025 MO-PTC Property Tax Credit Claim
href: https://dor.mo.gov/forms/MO-PTC%20Instructions_2025.pdf#page=2
- title: MO-PTS 2024 Property Tax Credit Schedule, Line 12
href: https://dor.mo.gov/forms/MO-PTS_2024.pdf#page=2
- title: 2023 MO-PTS Property Tax Credit Schedule, Line 12
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@@ -0,0 +1,10 @@
description: Missouri property tax credit upper income limit for married filing combined.
values:
2026-01-01: 41_000
metadata:
unit: currency-USD
period: year
label: Missouri property tax credit upper income limit for married filing combined
reference:
- title: MO Rev Stat § 135.030, effective 2026-01-01
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=57542
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@@ -0,0 +1,10 @@
description: Missouri property tax credit upper income limit for married homestead owners.
values:
2026-01-01: 48_000
metadata:
unit: currency-USD
period: year
label: Missouri property tax credit upper income limit for married homestead owners
reference:
- title: MO Rev Stat § 135.030, effective 2026-01-01
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=57542
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@@ -0,0 +1,10 @@
description: Missouri property tax credit upper income limit for single filers.
values:
2026-01-01: 38_200
metadata:
unit: currency-USD
period: year
label: Missouri property tax credit upper income limit for single filers
reference:
- title: MO Rev Stat § 135.030, effective 2026-01-01
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=57542
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@@ -0,0 +1,10 @@
description: Missouri property tax credit upper income limit for single homestead owners.
values:
2026-01-01: 42_200
metadata:
unit: currency-USD
period: year
label: Missouri property tax credit upper income limit for single homestead owners
reference:
- title: MO Rev Stat § 135.030, effective 2026-01-01
href: https://revisor.mo.gov/main/OneSection.aspx?section=135.030&bid=57542
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Expand Up @@ -16,3 +16,5 @@ metadata:
href: https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/
- title: 2024 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=10
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=10
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Expand Up @@ -7,6 +7,8 @@ metadata:
period: year
label: Missouri business income deduction rate
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form, Line 17
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=16
- title: 2024 MO-1040 Book - Individual Income Tax Long Form, Line 17
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=16
- title: 2023 Form MO-1040, Line 17
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Expand Up @@ -14,10 +14,12 @@ metadata:
period: year
label: Missouri federal income tax deduction caps
reference:
- title: 2021 Missouri Form MO-1040 Individual Income Tax Long Form Instructions
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf
- title: 2025 MO-1040 Book - Individual Income Tax Long Form, Line 13
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=8
- title: 2024 MO-1040 Book - Individual Income Tax Long Form, Line 13
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=8
- title: 2021 Missouri Form MO-1040 Individual Income Tax Long Form Instructions
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf
- title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.171
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.171&bid=49937&hl=federal+income+tax+deduction%u2044
breakdown:
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Expand Up @@ -6,7 +6,9 @@ metadata:
period: year
label: Missouri maximum private pension amount
reference:
- title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=29
- title: 2024 Form MO-A - Individual Income Tax Adjustments, Part 3 - Section B
href: https://dor.mo.gov/forms/MO-A_2024.pdf#page=3
- title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124
Original file line number Diff line number Diff line change
Expand Up @@ -14,12 +14,14 @@ metadata:
period: year
label: Missouri private pension deduction allowance
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=29
- title: 2024 Form MO-A - Individual Income Tax Adjustments, Part 3 - Section B
href: https://dor.mo.gov/forms/MO-A_2024.pdf#page=3
- title: 2021 Individual Income Tax Long Form MO-1040 Instructions
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3
- title: 2021 Individual Income Tax Long Form MO-1040
href: https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2021.pdf#page=2
- title: 2024 Form MO-A - Individual Income Tax Adjustments, Part 3 - Section B
href: https://dor.mo.gov/forms/MO-A_2024.pdf#page=3
- title: Revisor of Missouri Title X TAXATION AND REVENUE Chapter 143.124
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124
breakdown:
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Expand Up @@ -4,11 +4,13 @@ metadata:
period: year
label: Missouri social security and public pension income thresholds apply
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=29
- title: 2024 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=29
- title: 2023 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=29
# Income thresholds removed in 2024.
- title: 2024 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=29
- title: MO Statute - Chapter 143.125, Subsection 2
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.125

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Expand Up @@ -5,21 +5,26 @@ values:
2022-01-01: 41_373
2023-01-01: 44_683
2024-01-01: 46_381
2025-01-01: 48_216
metadata:
uprating: gov.irs.uprating
unit: currency-USD
period: year
label: Missouri max social security benefit
reference:
- title: 2020 Individual Income Tax Adjustments Form MO-A
href: https://dor.mo.gov/forms/MO-A_2020.pdf#page=3
- title: 2021 Individual Income Tax Adjustments Form MO-A
href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3
- title: Form MO-A 2022
href: https://dor.mo.gov/forms/MO-A_2022.pdf#page=3
- title: Form MO-A 2023
href: https://dor.mo.gov/forms/MO-A_2023.pdf#page=3
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=29
- title: SSA Maximum Benefit Examples 2025
href: https://www.ssa.gov/oact/cola/examplemax.html
- title: 2024 Form MO-A - Individual Income Tax Adjustments, Part 3 - Section A
href: https://dor.mo.gov/forms/MO-A_2024.pdf#page=3
- title: Form MO-A 2023
href: https://dor.mo.gov/forms/MO-A_2023.pdf#page=3
- title: Form MO-A 2022
href: https://dor.mo.gov/forms/MO-A_2022.pdf#page=3
- title: 2021 Individual Income Tax Adjustments Form MO-A
href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3
- title: 2020 Individual Income Tax Adjustments Form MO-A
href: https://dor.mo.gov/forms/MO-A_2020.pdf#page=3
- title: MO Revisor 143.124
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.124
Original file line number Diff line number Diff line change
Expand Up @@ -14,6 +14,8 @@ metadata:
period: year
label: Missouri Public Pension Deduction Allowance
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=29
- title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3
- title: 2021 Form MO-1040 Individual Income Tax Long Form
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Original file line number Diff line number Diff line change
Expand Up @@ -14,6 +14,8 @@ metadata:
period: year
label: Missouri social security or social security disability deduction allowance
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=29
- title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2021.pdf#page=3
- title: 2021 Form MO-1040 Individual Income Tax Long Form
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Original file line number Diff line number Diff line change
Expand Up @@ -14,6 +14,8 @@ metadata:
period: year
label: Missouri social security or social security disability income exemption threshold
reference:
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=29
- title: 2021 Form MO-1040 Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-A_2021.pdf#page=3
- title: 2021 Form MO-1040 Individual Income Tax Long Form Instructions
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Expand Up @@ -14,9 +14,11 @@ metadata:
- title: Missouri Department of Revenue 2025 Individual Income Tax Year Changes (This reference should be updated once the 2025 tax form comes out)
href: https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/
- title: Missouri Legal Code | 143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when.
href: https://rezvisor.mo.gov/main/OneSection.aspx?section=143.021
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.021
- title: 2024 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=26
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=26
- title: 2023 Individual Income Tax Long Form MO-1040 Instructions
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2023.pdf#page=26
- title: 2022 Individual Income Tax Long Form MO-1040 Instructions
Expand Down
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Expand Up @@ -139,6 +139,8 @@ metadata:
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2022.pdf#page=26
- title: 2024 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2024.pdf#page=26
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=26
- title: Missouri Legal Code, Chapter 143.011. Resident individuals — tax rates — rate reductions, when.
href: https://revisor.mo.gov/main/OneSection.aspx?section=143.011&bid=51511&hl=
- title: 2025 Missouri Withholding Tax Formula
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Original file line number Diff line number Diff line change
Expand Up @@ -16,3 +16,5 @@ metadata:
href: https://www.revisor.mo.gov/main/OneSection.aspx?bid=50493&section=143.121
- title: Revisor of Missouri, Title X Taxation and Revenue, Chapter 143, 143.121, Missouri adjusted gross income (8/28/2025)
href: https://www.revisor.mo.gov/main/OneSection.aspx?section=143.121&bid=57543
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=12
Original file line number Diff line number Diff line change
Expand Up @@ -12,3 +12,5 @@ metadata:
href: https://www.senate.mo.gov/25info/bts_web/bill.aspx?SessionType=R&BillID=4957943
- title: MO Dept of Revenue, Capital Gains Subtraction FAQs
href: https://dor.mo.gov/faq/taxation/individual/capital-gains-subtraction.html
- title: 2025 MO-1040 Book - Individual Income Tax Long Form
href: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf#page=12
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