Puerto Rico Earned Income Credit #5479

llennemann · 2025-01-14T17:40:28Z

Fixes #5467

Fixes PolicyEngine#5467

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/percent_income.yaml

...gine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/net_income_limit.yaml

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/percent_income.yaml

...parameters/gov/territories/pr/tax/income/credits/earned_income/upper_bracket_income_max.yaml

Fixes PolicyEngine#5467

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_credit.yaml

...us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_investment_income.yaml

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out_rate.yaml

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

Fixes PolicyEngine#5467

...us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_investment_income.yaml

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

PavelMakarchuk · 2025-01-21T17:45:55Z

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

+  label: Puerto Rico investment income sources to calculate for credit denial criteria for earned income credit
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (e)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit


is there a tax form reference?

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

...territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_investment_income.py

policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person_level.py

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out_rate.yaml

into llennemann/issue5467

Fixes PolicyEngine#5467

into llennemann/issue5467

codecov · 2025-01-23T18:15:20Z

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=========================================
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  Branches          ?      168           
=========================================
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PavelMakarchuk · 2025-01-31T11:23:12Z

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml

+  - threshold: 
+      2010-12-31: 0
+    amount:
+      2010-12-31: 1656


Suggested change

2010-12-31: 1656

2010-12-31: 1_656

all numbers in this format

PavelMakarchuk · 2025-01-31T11:23:34Z

...yengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml

-  unit: /1
+  rate_unit: /1
+  threshold_unit: 
+  type_marginal: marginal_rate


Suggested change

type_marginal: marginal_rate

type: marginal_rate

PavelMakarchuk · 2025-01-31T11:23:49Z

...ariables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_child_count.py

+class pr_earned_income_child_count(Variable):
+    value_type = int
+    entity = TaxUnit
+    label = "EITC-qualifying children"


Suggested change

label = "EITC-qualifying children"

label = "Puerto Rico EITC-qualifying children"

PavelMakarchuk · 2025-01-31T11:25:15Z

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml

@@ -0,0 +1,9 @@
+description: Puerto Rico limits EITC eligibility to people of this age or older.


Suggested change

description: Puerto Rico limits EITC eligibility to people of this age or older.

description: Puerto Rico limits the Earned Income Tax Credit to filers of this age or older.

PavelMakarchuk · 2025-01-31T11:25:26Z

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml

+values:
+  2023-01-01: 19
+metadata:
+  unit: year


Suggested change

unit: year

unit: year

period: year

PavelMakarchuk · 2025-01-31T11:25:38Z

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml

+  2023-01-01: 19
+metadata:
+  unit: year
+  label: EITC minimum age


Suggested change

label: EITC minimum age

label: Puerto Ric EITC minimum age

PavelMakarchuk · 2025-01-31T11:26:33Z

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml

@@ -0,0 +1,9 @@
+description: Puerto Rico limits EITC eligibility to filers below or equal to this age.


Suggested change

description: Puerto Rico limits EITC eligibility to filers below or equal to this age.

description: Puerto Rico limits the Earned Income Tax Credit to filers of this age or below.

PavelMakarchuk · 2025-01-31T11:26:41Z

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml

+values:
+  2023-01-01: 65
+metadata:
+  unit: year


Suggested change

unit: year

unit: year

period: year

PavelMakarchuk · 2025-01-31T11:26:50Z

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml

+  2023-01-01: 65
+metadata:
+  unit: year
+  label: EITC maximum age


Suggested change

label: EITC maximum age

label: Puerto Rico EITC maximum age

Puerto Rico Earned Income Credit

87d0899

Fixes PolicyEngine#5467

PavelMakarchuk requested changes Jan 14, 2025

View reviewed changes

Puerto Rico Earned Income Credit

eb9f6be

Fixes PolicyEngine#5467

PavelMakarchuk reviewed Jan 16, 2025

View reviewed changes

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py Show resolved Hide resolved

PavelMakarchuk requested changes Jan 16, 2025

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Puerto Rico Earned Income Credit

9b54ff2

Fixes PolicyEngine#5467

PavelMakarchuk requested changes Jan 21, 2025

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llennemann added 6 commits January 21, 2025 17:51

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

501fb8f

into llennemann/issue5467

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

ecfbbbb

into llennemann/issue5467

EITC changes

4a36ffc

Puerto Rico Earned Income Credit

d2a9a8b

Fixes PolicyEngine#5467

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

9e977b7

into llennemann/issue5467

EITC credit added tax reference form

bfccb2c

Changes to fit tax form

a5ba904

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Puerto Rico Earned Income Credit #5479

Puerto Rico Earned Income Credit #5479

llennemann commented Jan 14, 2025

PavelMakarchuk Jan 21, 2025

codecov bot commented Jan 23, 2025

PavelMakarchuk Jan 31, 2025

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PavelMakarchuk Jan 31, 2025

	label = "EITC-qualifying children"
	label = "Puerto Rico EITC-qualifying children"

		@@ -0,0 +1,9 @@
		description: Puerto Rico limits EITC eligibility to people of this age or older.

	description: Puerto Rico limits EITC eligibility to people of this age or older.
	description: Puerto Rico limits the Earned Income Tax Credit to filers of this age or older.

Puerto Rico Earned Income Credit #5479

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