Merge pull request #4387 from Tianbk/Tianbk/issue4181

Add 2023 Maryland Tax Rules
PolicyEngine · Jul 2, 2024 · ec747ea · ec747ea
2 parents 317b140 + a3cf771
commit ec747ea
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diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+      - Maryland 2023 income tax updates.
diff --git a/...e_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/age_threshold.yaml b/...e_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/age_threshold.yaml
@@ -3,11 +3,14 @@ values:
   2022-01-01: 100
 metadata:
   reference:
+    - title: MD 2023 Resident Booklet (ya)
+      href: https://www.marylandtaxes.gov/forms/current_forms/Resident-Booklet.pdf#page=19 
     - title: Md. Code, Tax-Gen. § 10-207(nn)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-207-subtractions-from-federal-adjusted-gross-income-in-general
     - title: MD 2022 Resident Booklet (ya)
       href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=18
     - title: House Bill 186
       href: https://trackbill.com/bill/maryland-house-bill-186-income-tax-subtraction-modification-for-centenarians/2173534/
   unit: year
+  period: year
   label: Maryland hundred year subtraction age eligibility
diff --git a/...cyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/amount.yaml b/...cyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/hundred_year/amount.yaml
@@ -3,6 +3,8 @@ values:
   2022-01-01: 100_000
 metadata:
   reference:
+    - title: MD 2023 Resident Booklet (ya)
+      href: https://www.marylandtaxes.gov/forms/current_forms/Resident-Booklet.pdf#page=19 
     - title: MD 2022 Resident Booklet (ya)
       href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=18
     - title: Md. Code, Tax-Gen. § 10-207(nn)

diff --git a/...us/parameters/gov/states/md/tax/income/agi/subtractions/max_care_expense_year_offset.yaml b/...us/parameters/gov/states/md/tax/income/agi/subtractions/max_care_expense_year_offset.yaml
@@ -8,6 +8,11 @@ metadata:
   reference:
     - title: "Form 502, line 9"
       href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf
+    - title: 2023 State & Local Tax Forms & Instructions Maryland
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=14
+    # The legal code has been ammendet and does not reflect pre-2023 rules
+    - title: Md. Code, Tax-Gen. § 10-207 (r)
+      href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-207-applicable-112024-subtractions-from-federal-adjusted-gross-income-in-general
   unit: int
   period: year
   label: Decoupled year offset for maximum CDCC expense cap
diff --git a/...e_us/parameters/gov/states/md/tax/income/agi/subtractions/max_two_income_subtraction.yaml b/...e_us/parameters/gov/states/md/tax/income/agi/subtractions/max_two_income_subtraction.yaml
@@ -3,8 +3,12 @@ values:
   2021-01-01: 1_200
 metadata:
   reference:
-    - title: "Form 502, line 14"
+    - title: 2023 State & Local Tax Forms & Instructions Maryland 
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=19
+    - title: 2021 State & Local Tax Forms & Instructions Maryland 
       href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf
+    - title: Md. Code, Tax-Gen. § 10-207 (r)(2)(a)
+      href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-2-maryland-taxable-income-calculations-for-individual/part-ii-maryland-adjusted-gross-income/section-10-207-applicable-112024-subtractions-from-federal-adjusted-gross-income-in-general
   unit: currency-USD
   period: year
   label: MD max two-income AGI subtraction
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/pension/max_amount.yaml b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/pension/max_amount.yaml
@@ -1,10 +1,15 @@
-description: MD maximum pension AGI subtraction
+description: Maryland provides the following maximum pension subtarction from adjusted gross income.
 values:
   2021-01-01: 34_300
+  2023-01-01: 36_200
 metadata:
   reference:
-    - title: "Form 502, line 10a"
+    - title: 2023 State & Local Tax Forms & Instructions Maryland 
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=13
+    - title: 2022 PENSION EXCLUSION COMPUTATION WORKSHEET(13A) 
+      href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=12
+    - title: 2021 PENSION EXCLUSION COMPUTATION WORKSHEET(13A)
       href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=12
   unit: currency-USD
   period: year
-  label: MD max pension AGI subtraction
+  label: Maryland max pension AGI subtraction
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/pension/min_age.yaml b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/pension/min_age.yaml
@@ -1,10 +1,12 @@
-description: MD pension AGI subtraction minimum eligibility age
+description: Maryland pension AGI subtraction minimum eligibility age
 values:
   2021-01-01: 65
 metadata:
   reference:
-    - title: "Form 502, line 10a"
+    - title: 2023 State & Local Tax Forms & Instructions Maryland 
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=14  
+    - title: 2021 Resident Booklet Individual
       href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=12
   unit: int
   period: year
-  label: MD pension AGI subtraction minimum eligibility age
+  label: Maryland pension AGI subtraction minimum eligibility age
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/sources.yaml b/policyengine_us/parameters/gov/states/md/tax/income/agi/subtractions/sources.yaml
@@ -1,4 +1,4 @@
-description: Maryland list of AGI subtractions.
+description: Maryland subtracts the following sources from federal adjusted gross income.
 values:
   2021-01-01:
     - md_dependent_care_subtraction
@@ -14,7 +14,7 @@ values:
 
 metadata:
   reference:
-    - title: MD 2022 Resident Booklet 
+    - title: 2022 State & Local Tax Forms & Instructions Maryland  
       href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=13
     - title: 2022 Maryland Statutes Tax - General, Title 10, Subtitle 2, Part II - Maryland Adjusted Gross Income
       href: https://law.justia.com/codes/maryland/2022/tax-general/title-10/subtitle-2/part-ii/
@@ -23,4 +23,4 @@ metadata:
       href: https://trackbill.com/bill/maryland-house-bill-186-income-tax-subtraction-modification-for-centenarians/2173534/
   period: year
   unit: list
-  label: Maryland subtractions
+  label: Maryland adjusted gross income subtractions
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/agi_cap.yaml
@@ -1,35 +1,78 @@
 description: Maryland limits its Child and Dependent Care Credit to filers with adjusted gross income below these thresholds.
 JOINT:
-  2019-01-01: 143_000
-  2020-01-01: 144_450
-  2021-01-01: 149_050
+  values:
+    2019-01-01: 143_000
+    2020-01-01: 144_450
+    2021-01-01: 149_050
+    2022-01-01: 159_500
+    2023-01-01: 161_100
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 SINGLE:
-  2019-01-01: 92_000
-  2020-01-01: 92_950
-  2021-01-01: 95_900
+  values:
+    2019-01-01: 92_000
+    2020-01-01: 92_950
+    2021-01-01: 95_900
+    2022-01-01: 102_600
+    2023-01-01: 103_650
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 SEPARATE:
-  2019-01-01: 92_000
-  2020-01-01: 92_950
-  2021-01-01: 95_900
+  values:
+    2019-01-01: 92_000
+    2020-01-01: 92_950
+    2021-01-01: 95_900
+    2022-01-01: 102_600
+    2023-01-01: 103_650
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 HEAD_OF_HOUSEHOLD:
-  2019-01-01: 92_000
-  2020-01-01: 92_950
-  2021-01-01: 95_900
+  values:
+    2019-01-01: 92_000
+    2020-01-01: 92_950
+    2021-01-01: 95_900
+    2022-01-01: 102_600
+    2023-01-01: 103_650
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 SURVIVING_SPOUSE:
-  2019-01-01: 92_000
-  2020-01-01: 92_950
-  2021-01-01: 95_900
+  values:
+    2019-01-01: 92_000
+    2020-01-01: 92_950
+    2021-01-01: 95_900
+    2022-01-01: 102_600
+    2023-01-01: 103_650
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 metadata:
   breakdown:
     - filing_status
   reference:
-    - title: "Md. Code, Tax-Gen. § 10-716 (b)"
+    - title: Md. Code, Tax-Gen. § 10-716 (b)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care
-    - title: "Maryland form 502CR 2020"
+    - title: Maryland 2020 State & Local Tax Forms & Instructions
       href: https://www.marylandtaxes.gov/forms/20_forms/502CR.pdf#page=6
-    - title: "Maryland form 502CR 2021"
+    - title: Maryland 2021 Form 502 CR Instructions
       href: https://www.marylandtaxes.gov/forms/21_forms/502CR.pdf#page=6
+    - title: Maryland 2022 Form 502 CR Instructions
+      href: https://marylandtaxes.gov/forms/22_forms/502CR.pdf#page=6
+    - title: Maryland 2023 Form 502 CR Instructions
+      href: https://marylandtaxes.gov/forms/23_forms/502CR.pdf#page=6
   unit: currency-USD
   period: year
-  name: md_cdcc_agi_cap
-  label: MD CDCC AGI cap
+  label: Maryland CDCC AGI cap
diff --git a/...e_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml b/...e_us/parameters/gov/states/md/tax/income/credits/cdcc/eligibility/refundable_agi_cap.yaml
@@ -1,35 +1,78 @@
 description: Maryland limits its refundable Child and Dependent Care Credit to filers with adjusted gross income below these thresholds.
 JOINT:
-  2019-01-01: 75_000
-  2020-01-01: 75_750
-  2021-01-01: 78_150
+  values:
+    2019-01-01: 75_000
+    2020-01-01: 75_750
+    2021-01-01: 78_150
+    2022-01-01: 83_650
+    2023-01-01: 84_500
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 SINGLE:
-  2019-01-01: 50_000
-  2020-01-01: 50_500
-  2021-01-01: 52_100
+  values:
+    2019-01-01: 50_000
+    2020-01-01: 50_500
+    2021-01-01: 52_100
+    2022-01-01: 55_750
+    2023-01-01: 56_300
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 SEPARATE:
-  2019-01-01: 50_000
-  2020-01-01: 50_500
-  2021-01-01: 52_100
+  values:
+    2019-01-01: 50_000
+    2020-01-01: 50_500
+    2021-01-01: 52_100
+    2022-01-01: 55_750
+    2023-01-01: 56_300
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 HEAD_OF_HOUSEHOLD:
-  2019-01-01: 50_000
-  2020-01-01: 50_500
-  2021-01-01: 52_100
+  values:
+    2019-01-01: 50_000
+    2020-01-01: 50_500
+    2021-01-01: 52_100
+    2022-01-01: 55_750
+    2023-01-01: 56_300
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 SURVIVING_SPOUSE:
-  2019-01-01: 50_000
-  2020-01-01: 50_500
-  2021-01-01: 52_100
+  values:
+    2019-01-01: 50_000
+    2020-01-01: 50_500
+    2021-01-01: 52_100
+    2022-01-01: 55_750
+    2023-01-01: 56_300
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 50
 metadata:
   breakdown:
     - filing_status
   reference:
-    - title: "Md. Code, Tax-Gen. § 10-716 (e)"
+    - title: Md. Code, Tax-Gen. § 10-716 (e)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care
-    - title: "Maryland 2020 State & Local Tax Forms & Instructions"
+    - title: Maryland 2020 State & Local Tax Forms & Instructions
       href: https://www.marylandtaxes.gov/forms/20_forms/Resident_Booklet.pdf#page=24
-    - title: "Maryland 2021 State & Local Tax Forms & Instructions"
+    - title: Maryland 2021 State & Local Tax Forms & Instructions
       href: https://www.marylandtaxes.gov/forms/21_forms/Resident_Booklet.pdf#page=24
+    - title: 2023 State & Local Tax Forms & Instructions Maryland
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=25
+    - title: 2022 State & Local Tax Forms & Instructions Maryland
+      href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=24
   unit: currency-USD
   period: year
-  name: md_cdcc_refundable_agi_cap
-  label: MD refundable CDCC AGI cap
+  label: Maryland refundable CDCC AGI cap
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/percent.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/percent.yaml
@@ -3,8 +3,14 @@ values:
   2019-01-01: 0.32
 metadata:
   reference:
-    - title: "Md. Code, Tax-Gen. § 10-716 (c)(1)"
+    - title: Md. Code, Tax-Gen. § 10-716 (c)(1)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care
+    - title: Maryland 2021 Form 502 CR Instructions
+      href: https://www.marylandtaxes.gov/forms/21_forms/502CR.pdf#page=7
+    - title: Maryland 2022 Form 502 CR Instructions
+      href: https://marylandtaxes.gov/forms/22_forms/502CR.pdf#page=7
+    - title: Maryland 2023 Form 502 CR Instructions
+      href: https://marylandtaxes.gov/forms/23_forms/502CR.pdf#page=7
   unit: /1
   period: year
-  label: MD percent of federal CDCC
+  label: Maryland percent of federal CDCC
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/increment.yaml
@@ -13,9 +13,9 @@ metadata:
   breakdown:
     - filing_status
   reference:
-    - title: "Md. Code, Tax-Gen. § 10-716 (d)"
+    # The phase out increment is only defined in the legal code and not in the tax froms
+    - title: Md. Code, Tax-Gen. § 10-716 (d)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care
   unit: currency-USD
   period: year
-  name: md_cdcc_phase_out_increment
-  label: MD CDCC phase-out increment
+  label: Maryland CDCC phase-out increment
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/percent.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/percent.yaml
@@ -3,9 +3,8 @@ values:
   2019-01-01: 0.01
 metadata:
   reference:
-    - title: "Md. Code, Tax-Gen. § 10-716 (d)"
+    - title: Md. Code, Tax-Gen. § 10-716 (d)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care
   unit: /1
   period: year
-  name: md_cdcc_phase_out_percent
-  label: MD CDCC phase-out percent
+  label: Maryland CDCC phase-out percent
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/cdcc/phase_out/start.yaml
@@ -13,9 +13,14 @@ metadata:
   breakdown:
     - filing_status
   reference:
-    - title: "Md. Code, Tax-Gen. § 10-716 (d)"
+    - title: Md. Code, Tax-Gen. § 10-716 (d)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-716-for-child-care-or-dependent-care
+    - title: Maryland 2021 Form 502 CR Instructions
+      href: https://www.marylandtaxes.gov/forms/21_forms/502CR.pdf#page=6
+    - title: Maryland 2022 Form 502 CR Instructions
+      href: https://marylandtaxes.gov/forms/22_forms/502CR.pdf#page=6
+    - title: Maryland 2023 Form 502 CR Instructions
+      href: https://marylandtaxes.gov/forms/23_forms/502CR.pdf#page=6
   unit: currency-USD
   period: year
-  name: md_cdcc_phase_out_start
-  label: MD CDCC phase-out start
+  label: Maryland CDCC phase-out start
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/disabled.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/disabled.yaml
@@ -6,5 +6,9 @@ metadata:
   unit: year
   period: year
   reference:
+    - title: Maryland 2023 Resident Tax Forms and Instructions
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=25 
+    - title: Maryland 2022 Resident Tax Forms and Instructions
+      href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=24
     - title: Md. Code, Tax-Gen. § 10-751 (a)(2)(ii)(2)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/main.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/age_threshold/main.yaml
@@ -7,5 +7,7 @@ metadata:
   unit: year
   period: year
   reference:
+    - title: 2023 State & Local Tax Forms & Instructions Maryland  
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=25
     - title: Md. Code, Tax-Gen. § 10-751 (a)(2)(ii)(1)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child
diff --git a/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/agi_cap.yaml b/policyengine_us/parameters/gov/states/md/tax/income/credits/ctc/agi_cap.yaml
@@ -4,7 +4,11 @@ values:
   2023-01-01: 15_000
 metadata:
   reference:
-    - title: "Md. Code, Tax-Gen. § 10-751 (b)"
+    - title: 2023 State & Local Tax Forms & Instructions Maryland 
+      href: https://www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf#page=4
+    - title: Maryland 2022 Resident Tax Forms and Instructions
+      href: https://www.marylandtaxes.gov/forms/22_forms/Resident_Booklet.pdf#page=24
+    - title: Md. Code, Tax-Gen. § 10-751 (b)
       href: https://casetext.com/statute/code-of-maryland/article-tax-general/title-10-income-tax/subtitle-7-income-tax-credits/section-10-751-effective-until-712026-tax-credit-for-qualified-child
   unit: currency-USD
   period: year