Fix New Jersey gross income computation #6773
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NJ gross income now correctly builds from statutory income categories per NJ Statute 54A:5-1, rather than starting from federal AGI. This ensures NJ taxable income properly includes amounts deducted as federal above-the-line deductions (IRA contributions, student loan interest, etc.). 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <[email protected]>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## master #6773 +/- ##
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+ Coverage 74.69% 100.00% +25.30%
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Files 3249 3 -3246
Lines 46803 37 -46766
Branches 242 0 -242
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- Hits 34959 37 -34922
+ Misses 11807 0 -11807
+ Partials 37 0 -37
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PavelMakarchuk
requested changes
Nov 7, 2025
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| return add( | ||
| person, | ||
| period, |
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can we make this a list parameter with the same comments?
| "alimony_income", # Line 25: Alimony received (Category n) | ||
| "miscellaneous_income", # Line 26: Other income | ||
| ], | ||
| ) |
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We should still have additions and subtractions. We need a total nj gross income concept and total income is gross income plus additions less subtractions.
PavelMakarchuk
requested changes
Nov 10, 2025
policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py
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policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py
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policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml
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policyengine_us/parameters/gov/states/nj/tax/income/gross_income_sources.yaml
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policyengine_us/parameters/gov/states/nj/tax/income/additions.yaml
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Co-authored-by: Pavel Makarchuk <[email protected]>
- Remove specific statute references from descriptions - Add period metadata to both parameter files 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <[email protected]>
PavelMakarchuk
requested changes
Nov 13, 2025
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PavelMakarchuk
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Some clarifying questions
| @@ -0,0 +1,12 @@ | |||
| description: New Jersey additions to gross income. These are amounts added back to gross income that may have been excluded or deducted for federal purposes. | |||
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Suggested change
| description: New Jersey additions to gross income. These are amounts added back to gross income that may have been excluded or deducted for federal purposes. | |
| description: New Jersey counts these sources as additions to gross income. |
| metadata: | ||
| unit: list | ||
| period: year | ||
| label: New Jersey additions to gross income |
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| label: New Jersey additions to gross income | |
| label: New Jersey gross income additions |
| @@ -0,0 +1,26 @@ | |||
| description: New Jersey income sources that comprise gross income. | |||
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| description: New Jersey income sources that comprise gross income. | |
| description: New Jersey counts the following sources as gross income. |
| href: https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf | ||
| values: | ||
| 2021-01-01: | ||
| - employment_income # Line 15: Wages, salaries, tips (Category a) |
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irs_employment_income -? Not 100% sure
| 2021-01-01: | ||
| - employment_income # Line 15: Wages, salaries, tips (Category a) | ||
| - taxable_interest_income # Line 16a: Interest (Category e) | ||
| - dividend_income # Line 17: Dividends (Category f) |
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qualified and non-qualified?
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Summary
Changes
nj_total_income.pyto build income from statutory categories per NJ Statute 54A:5-1:nj_agi.yamlto use actual income componentsTest plan
nj_agi.yamlpassmake formatReferences
🤖 Generated with Claude Code