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27 KiB
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2 lines
27 KiB
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{"problem_statement": "Louisiana itemized deductions\nref:\r\nhttps://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf (page2) \r\nhttps://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf (page 2, line 8A-8D) \r\nhttps://www.irs.gov/pub/irs-pdf/f1040sa.pdf (federal itemized deductions) \r\nhttps://legis.la.gov/legis/Law.aspx?d=101760", "patch_to_review": "diff --git a/changelog_entry.yaml b/changelog_entry.yaml\nindex e69de29bb2d..ec51656d252 100644\n--- a/changelog_entry.yaml\n+++ b/changelog_entry.yaml\n@@ -0,0 +1,4 @@\n+- bump: minor\n+ changes:\n+ added:\n+ - Louisiana itemized deductions.\ndiff --git a/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/limit_to_medical_expense_deduction.yaml b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/limit_to_medical_expense_deduction.yaml\nnew file mode 100644\nindex 00000000000..a230ae7368f\n--- /dev/null\n+++ b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/limit_to_medical_expense_deduction.yaml\n@@ -0,0 +1,16 @@\n+description: Louisiana subtracts from adjusted gross income the excess of the federal medical expense deduction over the standard deduction if this is true.\n+values:\n+ 2021-01-01: False \n+ 2022-01-01: True\n+\n+metadata:\n+ unit: bool\n+ period: year\n+ label: Louisiana itemized deduction medical expense exceedance availability\n+ reference:\n+ - title: Louisiana legal code | RS 47:293 (3)\n+ href: https://www.legis.la.gov/Legis/Law.aspx?d=101760\n+ - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, page 2\n+ href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\n+ - title: General Information for Filing Your 2021 Louisiana Resident Individual Income Tax Return, page 1\n+ href: https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\ndiff --git a/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml\nnew file mode 100644\nindex 00000000000..e59ef6cd067\n--- /dev/null\n+++ b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml\n@@ -0,0 +1,15 @@\n+description: Louisiana subtracts from adjusted gross income this fraction of the excess of the federal medical itemized deduction over the federal standard deduction.\n+values:\n+ 2022-01-01: 1\n+\n+metadata:\n+ unit: /1\n+ period: year\n+ label: Louisiana excess itemized deduction fraction\n+ reference:\n+ # This policy parameter was introduced in 2022\n+ - title: Louisiana legal code | RS 47:293 (3)\n+ href: https://www.legis.la.gov/Legis/Law.aspx?d=101760\n+ - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, page 2\n+ href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\n+\ndiff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml\nnew file mode 100644\nindex 00000000000..8fbc3210544\n--- /dev/null\n+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml\n@@ -0,0 +1,72 @@\n+- name: Outside Louisiana, no Louisiana deductions\n+ period: 2022\n+ input:\n+ state_code: NY\n+ standard_deduction: 12_950\n+ tax_unit_itemizes: false\n+ output:\n+ la_itemized_deductions: 0\n+\n+- name: 2022 Louisiana deduction given Single status, with medical expense deduction 20_000\n+ period: 2022\n+ input:\n+ state_code: LA\n+ standard_deduction: 12_950\n+ medical_expense_deduction: 20_000\n+ tax_unit_itemizes: true\n+ output:\n+ la_itemized_deductions: 7_050\n+\n+- name: 2022 Louisiana ded
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