Merge pull request #4424 from yy3187/yy3187/issue4173

Add 2023 Hawaii tax rules
PolicyEngine · May 10, 2024 · 2063cec · 2063cec
2 parents f3de630 + ccdb288
commit 2063cec
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Showing 17 changed files with 327 additions and 19 deletions.
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+      - Hawaii 2023 income tax parameters.
diff --git a/...rameters/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefits/expense_floor.yaml b/...rameters/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefits/expense_floor.yaml
@@ -4,18 +4,22 @@ brackets:
       2018-01-01: 0
     amount:
       2018-01-01: 2_400
+      2023-01-01: 10_000
   - threshold:
       2018-01-01: 2
     amount:
       2018-01-01: 4_800
+      2023-01-01: 20_000
 metadata:
   type: single_amount
   threshold_unit: child
   amount_unit: currency-USD
   label: Hawaii CDCC one child/dependent amount floor
   reference:
     - title: Hawaii Income Tax Law, Chapter 235, Section 235-55.6, (c)(1)
-      href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=41
+      href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=42
+    - title: Hawaii SCHEDULE X 2023
+      href: https://files.hawaii.gov/tax/forms/2023/schx_i.pdf#page=2
     - title: Hawaii SCHEDULE X 2022 
       href: https://files.hawaii.gov/tax/forms/2022/schx_i.pdf#page=2
     - title: Hawaii SCHEDULE X 2021 

diff --git a/...ne_us/parameters/gov/states/hi/tax/income/credits/cdcc/disabled_student_income_floor.yaml b/...ne_us/parameters/gov/states/hi/tax/income/credits/cdcc/disabled_student_income_floor.yaml
@@ -16,6 +16,8 @@ metadata:
   reference:
     - title: Hawaii Income Tax Law, Chapter 235, Section 235-55.6, (c)(1)
       href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=41
+    - title: Hawaii SCHEDULE X 2023
+      href: https://files.hawaii.gov/tax/forms/2023/schx_i.pdf#page=2
     - title: Hawaii SCHEDULE X 2022 
       href: https://files.hawaii.gov/tax/forms/2022/schx_i.pdf#page=2
     - title: Hawaii SCHEDULE X 2021 

diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/rate.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/rate.yaml
@@ -8,6 +8,8 @@ metadata:
   reference:
     - title: Hawaii Income Tax Law, Chapter 235, Section 235-55.6, (a)(2)
       href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=40
+    - title: Hawaii SCHEDULE X 2023
+      href: https://files.hawaii.gov/tax/forms/2023/schx_i.pdf#page=2
     - title: Hawaii SCHEDULE X 2022 
       href: https://files.hawaii.gov/tax/forms/2022/schx_i.pdf#page=2
     - title: Hawaii SCHEDULE X 2021 

diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/eitc/match.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/eitc/match.yaml
@@ -1,11 +1,14 @@
 description: Hawaii matches this percent of the federal EITC.
 values:
   2017-01-01: 0.2
+  2023-01-01: 0.4
 metadata:
   unit: /1
   label: Hawaii EITC match rate
   reference:
     - title: Hawaii Income Tax Law, Chapter 235, Section 235-55.675
       href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0055_0075.htm
-    - title: Hawaii Tax Form N-365
+    - title: Hawaii Tax Form N-356 2022
       href: https://files.hawaii.gov/tax/forms/2022/n356_i.pdf 
+    - title: Hawaii Tax Form N-356 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n356_i.pdf
diff --git a/...parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/head_of_household.yaml b/...parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/head_of_household.yaml
@@ -11,36 +11,52 @@ metadata:
       href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
     - title: Hawaii Tax Form N-311 2021 page 1
       href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 110
+      2023-01-01: 220
   - threshold:
       2021-01-01: 5_000
+      2023-01-01: 15_000
     amount:
       2021-01-01: 100
+      2023-01-01: 200
   - threshold:
       2021-01-01: 10_000
+      2023-01-01: 20_000
     amount:
       2021-01-01: 85
+      2023-01-01: 170
   - threshold:
       2021-01-01: 15_000
+      2023-01-01: 25_000
     amount:
       2021-01-01: 70
+      2023-01-01: 140
   - threshold:
       2021-01-01: 20_000
+      2023-01-01: 30_000
     amount:
       2021-01-01: 55
+      2023-01-01: 110
   - threshold:
       2021-01-01: 30_000
+      2023-01-01: 40_000
     amount:
       2021-01-01: 45
+      2023-01-01: 90
   - threshold:
       2021-01-01: 40_000
+      2023-01-01: 50_000
     amount:
       2021-01-01: 35
+      2023-01-01: 70
   - threshold:
       2021-01-01: 50_000
+      2023-01-01: 60_000
     amount:
       2021-01-01: 0
diff --git a/...cyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/joint.yaml b/...cyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/joint.yaml
@@ -11,36 +11,52 @@ metadata:
       href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
     - title: Hawaii Tax Form N-311 2021 page 1
       href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 110
+      2023-01-01: 220
   - threshold:
       2021-01-01: 5_000
+      2023-01-01: 15_000
     amount:
       2021-01-01: 100
+      2023-01-01: 200
   - threshold:
       2021-01-01: 10_000
+      2023-01-01: 20_000
     amount:
       2021-01-01: 85
+      2023-01-01: 170
   - threshold:
       2021-01-01: 15_000
+      2023-01-01: 25_000
     amount:
       2021-01-01: 70
+      2023-01-01: 140
   - threshold:
       2021-01-01: 20_000
+      2023-01-01: 30_000
     amount:
       2021-01-01: 55
+      2023-01-01: 110
   - threshold:
       2021-01-01: 30_000
+      2023-01-01: 40_000
     amount:
       2021-01-01: 45
+      2023-01-01: 90
   - threshold:
       2021-01-01: 40_000
+      2023-01-01: 50_000
     amount:
       2021-01-01: 35
+      2023-01-01: 70
   - threshold:
       2021-01-01: 50_000
+      2023-01-01: 60_000
     amount:
       2021-01-01: 0
diff --git a/...ngine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/separate.yaml b/...ngine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/separate.yaml
@@ -11,36 +11,52 @@ metadata:
       href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
     - title: Hawaii Tax Form N-311 2021 page 1
       href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 110
+      2023-01-01: 220
   - threshold:
       2021-01-01: 5_000
+      2023-01-01: 15_000
     amount:
       2021-01-01: 100
+      2023-01-01: 200
   - threshold:
       2021-01-01: 10_000
+      2023-01-01: 20_000
     amount:
       2021-01-01: 85
+      2023-01-01: 170
   - threshold:
       2021-01-01: 15_000
+      2023-01-01: 25_000
     amount:
       2021-01-01: 70
+      2023-01-01: 140
   - threshold:
       2021-01-01: 20_000
+      2023-01-01: 30_000
     amount:
       2021-01-01: 55
+      2023-01-01: 110
   - threshold:
       2021-01-01: 30_000
+      2023-01-01: 40_000
     amount:
       2021-01-01: 45
+      2023-01-01: 90
   - threshold:
       2021-01-01: 40_000
+      2023-01-01: 50_000
     amount:
       2021-01-01: 35
+      2023-01-01: 70
   - threshold:
       2021-01-01: 50_000
+      2023-01-01: 60_000
     amount:
       2021-01-01: 0
diff --git a/...yengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/single.yaml b/...yengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/single.yaml
@@ -11,28 +11,40 @@ metadata:
       href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
     - title: Hawaii Tax Form N-311 2021 page 1
       href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 110
+      2023-01-01: 220
   - threshold:
       2021-01-01: 5_000
+      2023-01-01: 15_000
     amount:
       2021-01-01: 100
+      2023-01-01: 200
   - threshold:
       2021-01-01: 10_000
+      2023-01-01: 20_000
     amount:
       2021-01-01: 85
+      2023-01-01: 170
   - threshold:
       2021-01-01: 15_000
+      2023-01-01: 25_000
     amount:
       2021-01-01: 70
+      2023-01-01: 140
   - threshold:
       2021-01-01: 20_000
+      2023-01-01: 30_000
     amount:
       2021-01-01: 55
+      2023-01-01: 110
   - threshold:
       2021-01-01: 30_000
+      2023-01-01: 40_000
     amount:
       2021-01-01: 0
diff --git a/.../parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml b/.../parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml
@@ -11,36 +11,52 @@ metadata:
       href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
     - title: Hawaii Tax Form N-311 2021 page 1
       href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1
 brackets:
   - threshold:
       2021-01-01: 0
     amount:
       2021-01-01: 110
+      2023-01-01: 220
   - threshold:
       2021-01-01: 5_000
+      2023-01-01: 15_000
     amount:
       2021-01-01: 100
+      2023-01-01: 200
   - threshold:
       2021-01-01: 10_000
+      2023-01-01: 20_000
     amount:
       2021-01-01: 85
+      2023-01-01: 170
   - threshold:
       2021-01-01: 15_000
+      2023-01-01: 25_000
     amount:
       2021-01-01: 70
+      2023-01-01: 140
   - threshold:
       2021-01-01: 20_000
+      2023-01-01: 30_000
     amount:
       2021-01-01: 55
+      2023-01-01: 110
   - threshold:
       2021-01-01: 30_000
+      2023-01-01: 40_000
     amount:
       2021-01-01: 45
+      2023-01-01: 90
   - threshold:
       2021-01-01: 40_000
+      2023-01-01: 50_000
     amount:
       2021-01-01: 35
+      2023-01-01: 70
   - threshold:
       2021-01-01: 50_000
+      2023-01-01: 60_000
     amount:
       2021-01-01: 0
diff --git a/...ne_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/amount.yaml b/...ne_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/amount.yaml
@@ -1,8 +1,10 @@
 description: Hawaii provides this amount under the Food/Excise Tax Credit for each minor child receiving support from public agencies.
 values:
   2021-01-01: 110
+  2023-01-01: 0
 metadata:
   unit: currency-USD
+  period: year
   label: Hawaii Food/Excise Tax Credit minor child amount
   reference:
     - title: Hawaii Income Tax Law, Chapter 235, Section 235-55.85, (c)
@@ -11,4 +13,5 @@ metadata:
       href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
     - title: Hawaii Tax Form N-311 2021 
       href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
-
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1
diff --git a/...us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/in_effect.yaml b/...us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/in_effect.yaml
@@ -0,0 +1,17 @@
+description: Hawaii multiplies the number of minor children by a fixed amount, if this is true, under the Food/Excise Tax Credit. 
+values:
+  2021-01-01: true
+  2023-01-01: false 
+metadata:
+  unit: bool
+  period: year
+  label: Hawaii Food/Excise Tax Credit minor child fixed amount in effect 
+  reference:
+    - title: Hawaii Income Tax Law, Chapter 235, Section 235-55.85, (c)
+      href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=44
+    - title: Hawaii Tax Form N-311 2022 
+      href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
+    - title: Hawaii Tax Form N-311 2021 
+      href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1
diff --git a/...tates/hi/tax/income/credits/food_excise_tax/minor_child/support_proportion_threshold.yaml b/...tates/hi/tax/income/credits/food_excise_tax/minor_child/support_proportion_threshold.yaml
@@ -12,4 +12,5 @@ metadata:
       href: https://files.hawaii.gov/tax/forms/2022/n311_i.pdf#page=1
     - title: Hawaii Tax Form N-311 2021 page 1
       href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb
-
+    - title: Hawaii Tax Form N-311 2023
+      href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1