From 2a355813326880632d6aa07d924bd43bf0e697b9 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Mon, 23 Oct 2023 20:31:11 -0600
Subject: [PATCH] Fixed tests

---
 .../mo_net_state_income_taxes.yaml            |  8 +++---
 .../tax/income/additions/co_state_addback.py  | 26 ++++++++++++++-----
 .../mo_net_state_income_taxes.py              |  4 ++-
 3 files changed, 26 insertions(+), 12 deletions(-)

diff --git a/fiscalsim_us/tests/policy/baseline/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.yaml b/fiscalsim_us/tests/policy/baseline/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.yaml
index e8707e5d5..2d14e7f93 100644
--- a/fiscalsim_us/tests/policy/baseline/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.yaml
+++ b/fiscalsim_us/tests/policy/baseline/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.yaml
@@ -3,7 +3,7 @@
   absolute_error_margin: 0
   input:
     filing_status: SINGLE
-    state_income_tax: 0
+    prior_year_state_income_tax_paid: 0
     state_code: MO
   output:
     mo_net_state_income_taxes: 0.0
@@ -13,7 +13,7 @@
   absolute_error_margin: 0.01
   input:
     filing_status: SINGLE
-    state_income_tax: 23_000
+    prior_year_state_income_tax_paid: 23_000
     state_code: MO
   output:
     mo_net_state_income_taxes: 10_000
@@ -24,7 +24,7 @@
   input:
     filing_status: SINGLE
     real_estate_taxes: 4_000
-    state_income_tax: 3_000
+    prior_year_state_income_tax_paid: 3_000
     state_code: MO
   output:
     mo_net_state_income_taxes: 3_000
@@ -35,7 +35,7 @@
   input:
     filing_status: JOINT
     real_estate_taxes: 4_000
-    state_income_tax:  8_000
+    prior_year_state_income_tax_paid: 8_000
     state_code: MO
   output:
     mo_net_state_income_taxes: 6_666.67  # = 10_000 * 2/3
diff --git a/fiscalsim_us/variables/gov/states/co/tax/income/additions/co_state_addback.py b/fiscalsim_us/variables/gov/states/co/tax/income/additions/co_state_addback.py
index 45156587a..efcb3b96b 100644
--- a/fiscalsim_us/variables/gov/states/co/tax/income/additions/co_state_addback.py
+++ b/fiscalsim_us/variables/gov/states/co/tax/income/additions/co_state_addback.py
@@ -8,15 +8,27 @@ class co_state_addback(Variable):
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=5"
-        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5"
+        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2021.pdf#page=5",
+        "https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf#page=5",
+        "https://tax.colorado.gov/sites/tax/files/documents/ITT_State_Income_Tax_Addback_Jan_2023.pdf",
     )
     defined_for = StateCode.CO
 
     def formula(tax_unit, period, parameters):
         federal_itemizer = tax_unit("tax_unit_itemizes", period)
-        # Colorado only requires taxpayers to add back state income tax from
-        # Federal Schedule A (line 5a). It does not require taxpayers to
-        # add back state real estate or property tax from Schedule A
-        state_inctax = max_(0, tax_unit("statelocal_sales_or_prior_inctax", period))
-        return federal_itemizer * state_inctax
+
+        salt_deduct = tax_unit("salt_deduction", period)
+        local_taxes = add(
+            tax_unit, period, ["prior_year_local_income_tax_paid"]
+        )
+        property_taxes = add(tax_unit, period, ["real_estate_taxes"])
+        state_addback = max_(0, salt_deduct - local_taxes - property_taxes)
+
+        # return the max between the "extra" itemized deductions above the std
+        # and the state taxes included in the SALT deduction
+        p = parameters(period).gov.irs.deductions
+        item_deducts = add(tax_unit, period, p.itemized_deductions)
+        std_deducts = tax_unit("standard_deduction", period)
+        alt_addback = max_(0, item_deducts - std_deducts)
+
+        return federal_itemizer * min_(state_addback, alt_addback)
diff --git a/fiscalsim_us/variables/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.py b/fiscalsim_us/variables/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.py
index 2c613661f..63da281de 100644
--- a/fiscalsim_us/variables/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.py
+++ b/fiscalsim_us/variables/gov/states/mo/tax/income/taxable_income/mo_net_state_income_taxes.py
@@ -20,7 +20,9 @@ def formula(tax_unit, period, parameters):
         p = parameters(period).gov.irs.deductions.itemized
         salt_cap = p.salt_and_real_estate.cap[filing_status]
 
-        uncapped_itax = max_(0, add(tax_unit, period, ["statelocal_sales_or_prior_inctax"]))
+        uncapped_itax = max_(
+            0, add(tax_unit, period, ["prior_year_state_income_tax_paid"])
+        )
         uncapped_ptax = add(tax_unit, period, ["real_estate_taxes"])
         uncapped_salt = uncapped_itax + uncapped_ptax