Puerto Rico Earned Income Credit #5479

llennemann · 2025-01-14T17:40:28Z

Fixes #5467

Fixes PolicyEngine#5467

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/percent_income.yaml

...gine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/net_income_limit.yaml

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/percent_income.yaml

...parameters/gov/territories/pr/tax/income/credits/earned_income/upper_bracket_income_max.yaml

Fixes PolicyEngine#5467

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_credit.yaml

...us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_investment_income.yaml

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out_rate.yaml

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

Fixes PolicyEngine#5467

...us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_investment_income.yaml

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

PavelMakarchuk · 2025-01-21T17:45:55Z

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

+  label: Puerto Rico investment income sources to calculate for credit denial criteria for earned income credit
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (e)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit


is there a tax form reference?

...meters/gov/territories/pr/tax/income/credits/earned_income/ineligible_income_categories.yaml

...territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_investment_income.py

policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person_level.py

...engine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out_rate.yaml

into llennemann/issue5467

Fixes PolicyEngine#5467

into llennemann/issue5467

codecov · 2025-01-23T18:15:20Z

Codecov Report

Attention: Patch coverage is 97.40260% with 2 lines in your changes missing coverage. Please review.

Project coverage is 99.07%. Comparing base (16942bf) to head (8831fb6).
Report is 39 commits behind head on master.

Files with missing lines	Patch %	Lines
..._income/pr_earned_income_credit_eligible_person.py	90.00%	1 Missing and 1 partial ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #5479      +/-   ##
==========================================
- Coverage   99.07%   99.07%   -0.01%     
==========================================
  Files        2695     2703       +8     
  Lines       38990    39084      +94     
  Branches      172      172              
==========================================
+ Hits        38629    38721      +92     
- Misses        327      328       +1     
- Partials       34       35       +1

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policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml

...yengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml

...ariables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_child_count.py

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml

Fixes PolicyEngine#5467

Fixes PolicyEngine#5467 added filing status, dependent number

into llennemann/issue5467

..._us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py

into llennemann/issue5467

PavelMakarchuk · 2025-02-20T12:01:43Z

...ngine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml

+  label: Puerto Rico earned income credit minimum age
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=1


could we try and add legal code references to all yaml files or document if we can't point to anything specific

Added! However, just to note that the legal code differs from the tax code - legal code doesn't mention age limit, how married filing separate are not eligible, and different thresholds for joint vs. individual.

Also, let me know if you prefer tax vs. legal code for the variable reference section

...yengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml

...v/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible_people.py

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

..._us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py

policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml

...s/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/integration.yaml

Puerto Rico Earned Income Credit

87d0899

Fixes PolicyEngine#5467

PavelMakarchuk requested changes Jan 14, 2025

View reviewed changes

Puerto Rico Earned Income Credit

eb9f6be

Fixes PolicyEngine#5467

PavelMakarchuk reviewed Jan 16, 2025

View reviewed changes

...bles/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py Show resolved Hide resolved

PavelMakarchuk requested changes Jan 16, 2025

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Puerto Rico Earned Income Credit

9b54ff2

Fixes PolicyEngine#5467

PavelMakarchuk requested changes Jan 21, 2025

View reviewed changes

llennemann added 6 commits January 21, 2025 17:51

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

501fb8f

into llennemann/issue5467

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

ecfbbbb

into llennemann/issue5467

EITC changes

4a36ffc

Puerto Rico Earned Income Credit

d2a9a8b

Fixes PolicyEngine#5467

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

9e977b7

into llennemann/issue5467

EITC credit added tax reference form

bfccb2c

Changes to fit tax form

a5ba904

PavelMakarchuk requested changes Jan 31, 2025

View reviewed changes

llennemann added 8 commits February 4, 2025 17:47

Puerto Rico Earned Income Credit

f50bd4e

Fixes PolicyEngine#5467

Puerto Rico Earned Income Credit

b8513fd

Fixes PolicyEngine#5467 added filing status, dependent number

More testing

e2aa0c0

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

91f90df

into llennemann/issue5467

Added references

819afef

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

3a7a281

into llennemann/issue5467

Parameter fixes

101e707

Added not eligible for low income if claim EITC

e7e0dc2

PavelMakarchuk requested changes Feb 13, 2025

View reviewed changes

llennemann added 5 commits February 17, 2025 05:32

Changed entity, optimized for microsim

b9067d8

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

e9b0633

into llennemann/issue5467

Changed entity to taxunit

4209fe0

Low income credit fix with EITC

c6bff43

Merge branch 'master' of https://github.com/PolicyEngine/policyengine-us

528a856

into llennemann/issue5467

Fixes EITC

8db5e3f

llennemann requested a review from PavelMakarchuk February 24, 2025 23:57

PavelMakarchuk reviewed Feb 25, 2025

View reviewed changes

llennemann added 2 commits February 27, 2025 02:51

Small fixes

a055be5

Small fix for tests

8831fb6

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Puerto Rico Earned Income Credit #5479

Puerto Rico Earned Income Credit #5479

llennemann commented Jan 14, 2025

PavelMakarchuk Jan 21, 2025

codecov bot commented Jan 23, 2025 •

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llennemann Feb 27, 2025

Puerto Rico Earned Income Credit #5479

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Puerto Rico Earned Income Credit #5479

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