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Update Minnesota tax logic to 2023 #80

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2 changes: 1 addition & 1 deletion .github/workflows/build_and_test.yml
Original file line number Diff line number Diff line change
Expand Up @@ -5,7 +5,7 @@ jobs:
runs-on: ${{ matrix.os }}
strategy:
matrix:
os: [ubuntu-latest, macos-latest, windows-latest]
os: [ubuntu-latest, windows-latest]
python-version: ["3.10", "3.11"]

steps:
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7 changes: 7 additions & 0 deletions CHANGELOG.md
Original file line number Diff line number Diff line change
Expand Up @@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file.
The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).

## [0.2.10] - 2024-05-10 04:30:00

### Added

- Updates Minnesota tax logic to 2023 law

## [0.2.9] - 2024-04-11 00:30:00

### Added
Expand Down Expand Up @@ -211,6 +217,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
- First prototype version based off of openfisca-us and tax-calculator.


[0.2.10]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.9...v0.2.10
[0.2.9]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.8...v0.2.9
[0.2.8]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.7...v0.2.8
[0.2.7]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.6...v0.2.7
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5 changes: 5 additions & 0 deletions changelog.yaml
Original file line number Diff line number Diff line change
Expand Up @@ -191,3 +191,8 @@
- Limits `docs_check.yml` to only run on pull request commits.
- Updates some tags in `README.md.`
date: 2024-04-11 00:30:00
- bump: patch
changes:
added:
- Updates Minnesota tax logic to 2023 law
date: 2024-05-10 04:30:00
4 changes: 4 additions & 0 deletions fiscalsim_us/parameters/gov/states/mn/README.md
Original file line number Diff line number Diff line change
@@ -1 +1,5 @@
# Minnesota
* We exclude part-year residents (line 13, form M1) and assume all residents are full-year
* We exclude lin 14 other taxes (M1HOME, Schedule M1529, and Schedule M1LS)
* We exclude contribution to Nongame Wildlife Fund (line 18, form M1)
* We exclude any code logic for Minnesota income tax withheld (line 20, form M1) and Minnesota estimated tax and extension payments (line 21, form M1)
Original file line number Diff line number Diff line change
Expand Up @@ -12,3 +12,5 @@ metadata:
href: https://www.taxformfinder.org/forms/2021/2021-minnesota-form-m1m.pdf
- title: 2022 MN Schedule M1M, Income Additions and Subtractions
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1m_22.pdf
- title: 2023 MN Schedule M1M, Income Additions and Subtractions
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1m-23.pdf
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
- title: 2022 Minnesota Schedule M1MT form, Line 24
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
- title: 2023 Minnesota Schedule M1MT form, Line 24
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
- title: 2022 Minnesota Schedule M1MT form, Line 27
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
- title: 2023 Minnesota Schedule M1MT form, Line 27
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1
Original file line number Diff line number Diff line change
Expand Up @@ -11,18 +11,25 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
- title: 2022 Minnesota Schedule M1MT form, Line 21
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
- title: 2023 Minnesota Schedule M1MT form, Line 21
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1
JOINT:
2021-01-01: 79_660
2022-01-01: 82_150
2023-01-01: 87_960
HEAD_OF_HOUSEHOLD:
2021-01-01: 59_750
2022-01-01: 61_610
2023-01-01: 65_970
WIDOW:
2021-01-01: 79_660
2022-01-01: 82_150
2023-01-01: 87_960
SINGLE:
2021-01-01: 59_750
2022-01-01: 61_610
2023-01-01: 65_970
SEPARATE:
2021-01-01: 39_840
2022-01-01: 41_080
2023-01-01: 43_990
Original file line number Diff line number Diff line change
Expand Up @@ -5,12 +5,14 @@ metadata:
breakdown:
- filing_status
name: mn_amt_standard_deduct_phase_out
label: MN alternative minimum tax standard deduction phase out
label: MN alternative minimum tax standard deduction phase out
reference:
- title: 2021 Minnesota Schedule M1MT form, Line 22
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1mt_21.pdf#page=1
- title: 2022 Minnesota Schedule M1MT form, Line 22
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1mt_22.pdf#page=1
- title: 2023 Minnesota Schedule M1MT form, Line 22
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1mt-23.pdf#page=1

SINGLE:
2021-01-01: 112_500
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=3
- title: 2022 Schedule M1CD, Child and Dependent Care Credit
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=3
- title: 2023 Schedule M1CD, Child and Dependent Care Credit
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=3
Original file line number Diff line number Diff line change
Expand Up @@ -10,6 +10,8 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
- title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 6
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
- title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 6
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=6

brackets:
- threshold:
Expand Down
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=1
- title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 1
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=1
- title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 1
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=1
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=1
- title: 2022 Schedule M1CD, Child and Dependent Care Credit, Line 1
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=1
- title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 1
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=1
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
- title: 2022 Schedule M1CD, Child and Dependent Care Credit, Worksheet for Line 8
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
- title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 8
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=6
Original file line number Diff line number Diff line change
Expand Up @@ -2,6 +2,7 @@ description: Minnesota has a child/dependent care credit which begins to be phas
values:
2021-01-01: 53_630
2022-01-01: 55_300
2023-01-01: 59_210

metadata:
period: year
Expand All @@ -12,3 +13,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-02/m1cd_21.pdf#page=6
- title: 2022 Schedule M1CD, Child and Dependent Care Credit, Worksheet for Line 8
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1cd_22_0.pdf#page=6
- title: 2023 Schedule M1CD, Child and Dependent Care Credit, Line 8
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1cd-23.pdf#page=1
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
reference:
- title: 2021 Minnesota Schedule M1MA, Line 19
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
- title: 2023 Minnesota Schedule M1MA, Line 1-4
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
Original file line number Diff line number Diff line change
@@ -0,0 +1,12 @@
description: Minnesota provides a marriage credit for joint filers where this the threshold in line 8 for computing the credit one way or another.
values:
2020-01-01: 0
2023-01-01: 114_000

metadata:
period: year
unit: currency-USD
label: Minnesota marriage credit line 8 threshold amount amount
reference:
- title: 2023 Minnesota Schedule M1MA, Line 8
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
Original file line number Diff line number Diff line change
Expand Up @@ -2,6 +2,7 @@ description: Minnesota provides a marriage credit for joint filers where this is
values:
2021-01-01: 1_548
2022-01-01: 1_596
2023-01-01: 1_710

metadata:
period: year
Expand All @@ -12,3 +13,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
- title: 2022 Minnesota Schedule M1MA, Line 19
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
- title: 2023 Minnesota Schedule M1MA, Line 19
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
Original file line number Diff line number Diff line change
@@ -1,6 +1,7 @@
description: Minnesota provides a marriage credit for joint filers where the lesser income of the two spouses is at least this minimum amount.
values:
2021-01-01: 26_000
2023-01-01: 28_000

metadata:
period: year
Expand All @@ -11,3 +12,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
- title: 2022 Minnesota Schedule M1MA, Line 6
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
- title: 2023 Minnesota Schedule M1MA, Line 6
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
Original file line number Diff line number Diff line change
Expand Up @@ -2,6 +2,7 @@ description: Minnesota provides a marriage credit for joint filers where their t
values:
2021-01-01: 40_000
2022-01-01: 42_000
2023-01-01: 43_000

metadata:
period: year
Expand All @@ -12,3 +13,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
- title: 2022 Minnesota Schedule M1MA, Line 7
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
- title: 2023 Minnesota Schedule M1MA, Line 7
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_21.pdf
- title: 2022 Minnesota Schedule M1MA, Line 10
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1ma_22.pdf
- title: 2023 Minnesota Schedule M1MA, Line 10
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/m1ma-23.pdf
Original file line number Diff line number Diff line change
Expand Up @@ -12,3 +12,5 @@ metadata:
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1c_21.pdf
- title: 2022 Schedule M1C, Nonrefundable Credits
href: https://www.revenue.state.mn.us/sites/default/files/2023-01/m1c_22.pdf
- title: 2023 Schedule M1C, Nonrefundable Credits
href: https://www.revenue.state.mn.us/sites/default/files/2024-01/m1c-23.pdf
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
- title: 2022 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2023 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
Original file line number Diff line number Diff line change
Expand Up @@ -11,3 +11,5 @@ metadata:
href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
- title: 2022 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2023 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
Original file line number Diff line number Diff line change
Expand Up @@ -14,25 +14,33 @@ metadata:
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2022 Inflation-Adjusted Amounts in Minnesota Statutes
href: https://www.revenue.state.mn.us/sites/default/files/2021-12/Inflation_Adjustments_TY_2022.pdf#page=2
- title: 2023 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2023 Inflation-Adjusted Amounts in Minnesota Statutes
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/inflation-adjustments-ty-2023-update.pdf#page=3

brackets:
- threshold:
2021-01-01: 0
amount:
2021-01-01: 7_340
2022-01-01: 7_570
2023-01-01: 8_750
- threshold:
2021-01-01: 1
amount:
2021-01-01: 12_270
2022-01-01: 12_650
2023-01-01: 9_675
- threshold:
2021-01-01: 2
amount:
2021-01-01: 20_120
2022-01-01: 20_750
2023-01-01: 10_850
- threshold:
2021-01-01: 3
amount:
2021-01-01: 20_530
2022-01-01: 21_170
2023-01-01: 11_250
Original file line number Diff line number Diff line change
Expand Up @@ -10,21 +10,27 @@ metadata:
href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
- title: 2022 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2023 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671

brackets:
- threshold:
2021-01-01: 0
amount:
2021-01-01: 0.039
2023-01-01: 0.04
- threshold:
2021-01-01: 1
amount:
2021-01-01: 0.0935
2023-01-01: 0.04
- threshold:
2021-01-01: 2
amount:
2021-01-01: 0.11
2023-01-01: 0.04
- threshold:
2021-01-01: 3
amount:
2021-01-01: 0.125
2023-01-01: 0.04
Original file line number Diff line number Diff line change
Expand Up @@ -10,21 +10,27 @@ metadata:
href: https://www.revisor.mn.gov/statutes/2021/cite/290.0671
- title: 2022 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2023 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671

brackets:
- threshold:
2021-01-01: 0
amount:
2021-01-01: 0.02
2023-01-01: 0.09
- threshold:
2021-01-01: 1
amount:
2021-01-01: 0.06
2023-01-01: 0.09
- threshold:
2021-01-01: 2
amount:
2021-01-01: 0.105
2023-01-01: 0.09
- threshold:
2021-01-01: 3
amount:
2021-01-01: 0.105
2023-01-01: 0.09
Original file line number Diff line number Diff line change
Expand Up @@ -14,25 +14,33 @@ metadata:
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2022 Inflation-Adjusted Amounts in Minnesota Statutes
href: https://www.revenue.state.mn.us/sites/default/files/2021-12/Inflation_Adjustments_TY_2022.pdf#page=2
- title: 2023 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2023 Inflation-Adjusted Amounts in Minnesota Statutes
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/inflation-adjustments-ty-2023-update.pdf#page=3

brackets:
- threshold:
2021-01-01: 0
amount:
2021-01-01: 14_960
2022-01-01: 15_430
2023-01-01: 35_000
- threshold:
2021-01-01: 1
amount:
2021-01-01: 29_380
2022-01-01: 30_290
2023-01-01: 35_000
- threshold:
2021-01-01: 2
amount:
2021-01-01: 33_720
2022-01-01: 34_770
2023-01-01: 35_000
- threshold:
2021-01-01: 3
amount:
2021-01-01: 34_030
2022-01-01: 35_090
2023-01-01: 35_000
Original file line number Diff line number Diff line change
Expand Up @@ -14,25 +14,33 @@ metadata:
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2022 Inflation-Adjusted Amounts in Minnesota Statutes
href: https://www.revenue.state.mn.us/sites/default/files/2021-12/Inflation_Adjustments_TY_2022.pdf#page=2
- title: 2023 Minnesota Statutes, section 290.0671
href: https://www.revisor.mn.gov/statutes/cite/290.0671
- title: 2023 Inflation-Adjusted Amounts in Minnesota Statutes
href: https://www.revenue.state.mn.us/sites/default/files/2023-12/inflation-adjustments-ty-2023-update.pdf#page=3

brackets:
- threshold:
2021-01-01: 0
amount:
2021-01-01: 8_960
2022-01-01: 9_240
2023-01-01: 29_500
- threshold:
2021-01-01: 1
amount:
2021-01-01: 23_380
2022-01-01: 24_110
2023-01-01: 29_500
- threshold:
2021-01-01: 2
amount:
2021-01-01: 27_720
2022-01-01: 28_590
2023-01-01: 29_500
- threshold:
2021-01-01: 3
amount:
2021-01-01: 28_030
2022-01-01: 28_900
2023-01-01: 29_500
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