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PolicyEngine / policyengine-us

The PolicyEngine US Python package contains a rules engine of the US tax-benefit system, and microdata generation for microsimulation analysis.
https://policyengine.org/us
GNU Affero General Public License v3.0
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Move state refundable tax credits into refundable tax credits section #1567

Closed MaxGhenis closed 1 year ago

MaxGhenis commented 1 year ago

They're currently in tax

MaxGhenis commented 1 year ago

This justifies a bit more refactoring to ensure a consistent structure. I'd suggest we replicate the structure we have federally for each state, with the following variables (with a state code abbreviation in front):

income_tax
+ income_tax_before_credits
- income_tax_refundable_credits
- income_tax_capped_non_refundable_credits

income_tax_before_refundable_credits
+ income_tax_before_credits
- income_tax_capped_non_refundable_credits
  + income_tax_non_refundable_credits
  - income_tax_unavailable_non_refundable_credits
+ [other non-creditable taxes - should we name this? currently includes net_investment_income_tax, recapture_of_investment_credit, unreported_payroll_tax, qualified_retirement_penalty federally, though arguably payroll/SE taxes fall in this bucket too, and states have some of these as well]

Then we'll have combined federal+state variables:

total_household_tax_before_refundable_credits [renaming/modifying household_tax]
+ employee_payroll_tax
+ self_employment_tax
+ income_tax_before_refundable_credits
+ [list of all xx_income_tax_before_refundable_credits across states - replaces current state_income_tax]
+ flat_tax

total_household_income_tax_refundable_credits
+ income_tax_refundable_credits
+ [list of all xx_income_tax_refundable_credits across states]