Add contributed EITC match reforms for states without existing state EITC #7894
Description
Summary
This issue tracks adding contributed EITC match reforms for all US states that have income tax but do not currently have an existing state EITC implementation.
Following the pattern established in PR #7812 (NC EITC match), this will add contributed reforms allowing these states to implement a state EITC as a percentage match of the federal EITC.
States to implement
The following 9 states have income tax but no existing state EITC:
- AL (Alabama)
- AR (Arkansas)
- AZ (Arizona)
- GA (Georgia)
- ID (Idaho)
- KY (Kentucky)
- MS (Mississippi)
- ND (North Dakota)
- WV (West Virginia)
Already implemented
- NC (North Carolina) - PR Add contributed reform for North Carolina EITC match #7812
States with no income tax (no EITC needed)
AK, FL, NV, NH, SD, TN, TX, WA, WY
States with existing state EITC implementations
CA, CO, CT, DC, DE, HI, IA, IL, IN, KS, LA, MA, MD, ME, MI, MN, MO, MT, NE, NJ, NM, NY, OH, OK, OR, PA, RI, SC, UT, VA, VT, WA, WI
Implementation pattern
Each state reform will include:
- Parameters (
gov/contrib/states/{st}/eitc/):in_effect.yaml- Boolean toggle (default: false)match.yaml- Match rate as fraction of federal EITC (default: 0)
- Reform module (
reforms/states/{st}/eitc/):{st}_eitcvariable - Calculates state EITC as federal EITC × match rate{st}_refundable_creditsvariable (if needed) - Aggregates refundable credits{st}_income_taxoverride (if needed) - Subtracts refundable credits
- Tests - YAML tests verifying reform behavior
Usage
Enable any state EITC by setting:
gov.contrib.states.{st}.eitc.in_effect: true
gov.contrib.states.{st}.eitc.match: 0.1 # 10% match