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Make household state tax totals equal each state's own income tax #10039

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Merged
MaxGhenis merged 8 commits into from
Oct 18, 2026
Merged

Make household state tax totals equal each state's own income tax #10039

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ea8dbe5
Fix Wisconsin retirement election reporting and capital gain distribu…
MaxGhenis Oct 9, 2026
1a1a9d1
Handle retirement elections with no permitted refundable credits
MaxGhenis Oct 9, 2026
cdfbea4
Exercise Wisconsin invariants with leaf income inputs
MaxGhenis Oct 9, 2026
34f9da9
Merge main and update Wisconsin household exclusion regression
MaxGhenis Oct 9, 2026
5584af4
Make household state tax totals equal each state's own income tax
MaxGhenis Oct 10, 2026
84edf5b
Merge main into the branch, after #10026's squash merge
MaxGhenis Oct 11, 2026
d6a300f
Address review r1: test scope, Hypothesis shrink, comments
MaxGhenis Oct 18, 2026
b54018f
Merge main
MaxGhenis Oct 18, 2026
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1 change: 1 addition & 0 deletions changelog.d/fix-wi-retirement-exclusion-household-accounting.fixed.md
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Original file line number Diff line number Diff line change
@@ -0,0 +1 @@
Make household net income and state income tax use each state's own final income tax: drop the Wisconsin and New Jersey overrides in `state_income_tax`, add the Vermont child care contribution, Colorado alternative minimum tax and contributed Michigan surtax to state tax before refundable credits, and apply Mississippi's nonrefundable credits there.
5 changes: 4 additions & 1 deletion ...engine_us/parameters/gov/states/household/state_income_tax_before_refundable_credits.yaml
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Expand Up @@ -6,6 +6,7 @@ values:
- az_income_tax_before_refundable_credits
- ca_income_tax_before_refundable_credits
- co_income_tax_before_refundable_credits
- co_amt # DR 0104 line 14 alternative minimum tax, added before refundable credits
- ct_income_tax_before_refundable_credits
- dc_income_tax_before_refundable_credits
- de_income_tax_before_refundable_credits
Expand All @@ -23,9 +24,10 @@ values:
- ma_income_tax_before_refundable_credits
- md_income_tax_before_refundable_credits
- mi_income_tax_before_refundable_credits
- mi_surtax # contributed surtax, zero unless gov.contrib.states.mi.surtax.in_effect
- mn_income_tax_before_refundable_credits
- mo_income_tax_before_refundable_credits
- ms_income_tax_before_credits_unit
- ms_income_tax_before_refundable_credits
- mt_income_tax_before_refundable_credits_unit
- nc_income_tax
- nd_income_tax_before_refundable_credits
Expand All @@ -44,6 +46,7 @@ values:
- ut_income_tax_before_refundable_credits
- va_income_tax_before_refundable_credits
- vt_income_tax_before_refundable_credits
- vt_child_care_contributions # Form IN-111 line 21 child care contribution, added before refundable credits
- wi_income_tax_before_refundable_credits
- wv_income_tax_before_refundable_credits

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2 changes: 2 additions & 0 deletions policyengine_us/reforms/states/mi/surtax.py
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Expand Up @@ -43,6 +43,8 @@ def apply(self):

def create_mi_surtax_reform(parameters, period, bypass: bool = False):
# Always return the reform - the in_effect check happens in the formula
# Keep this unconditional: the baseline state_income_tax_before_refundable_credits
# list adds mi_surtax, so the variable must exist in every system.
return create_mi_surtax()


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