diff --git a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/above_threshold_max.yaml b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/above_threshold_max.yaml index a360caf11..6d5aeb95f 100644 --- a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/above_threshold_max.yaml +++ b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/above_threshold_max.yaml @@ -13,4 +13,4 @@ metadata: - title: 2022 Louisiana Resident Income Tax Return, page 16-2A href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf - title: 2021 Louisiana Resident Income Tax Return, page 16-2A - href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf \ No newline at end of file + href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf diff --git a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_floor.yaml b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_floor.yaml index 40a0fd447..eca04f790 100644 --- a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_floor.yaml +++ b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_floor.yaml @@ -13,4 +13,4 @@ metadata: - title: 2022 Louisiana Resident Income Tax Return, page 14,16 href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf - title: 2021 Louisiana Resident Income Tax Return, page 14,16 - href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf \ No newline at end of file + href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf diff --git a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_mult.yaml b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_mult.yaml index 5f87e67f2..bff0df44f 100644 --- a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_mult.yaml +++ b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_mult.yaml @@ -26,4 +26,4 @@ metadata: - title: 2022 Louisiana Resident Income Tax Return href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf#page=16 - title: 2021 Louisiana Resident Income Tax Return - href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf#page=16 \ No newline at end of file + href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf#page=16 diff --git a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_threshold.yaml b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_threshold.yaml index 0896804f5..734d3936d 100644 --- a/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_threshold.yaml +++ b/fiscalsim_us/parameters/gov/states/la/tax/income/credits/nonrefundable_p3/nonrefundable_child_care/income_threshold.yaml @@ -13,4 +13,4 @@ metadata: - title: 2022 Louisiana Resident Income Tax Return, page 16-2A href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf - title: 2021 Louisiana Resident Income Tax Return, page 16-2A - href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf \ No newline at end of file + href: https://revenue.louisiana.gov/TaxForms/IT540WEB(2021)%20F.pdf diff --git a/fiscalsim_us/tests/policy/baseline/gov/states/la/tax/income/la_exemptions.yaml b/fiscalsim_us/tests/policy/baseline/gov/states/la/tax/income/la_exemptions.yaml index 605cde711..6f51e6e4d 100644 --- a/fiscalsim_us/tests/policy/baseline/gov/states/la/tax/income/la_exemptions.yaml +++ b/fiscalsim_us/tests/policy/baseline/gov/states/la/tax/income/la_exemptions.yaml @@ -108,4 +108,4 @@ members: [person1, person2] state_code: LA output: - la_exemptions: 9_000 \ No newline at end of file + la_exemptions: 9_000 diff --git a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_childcare.py b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_childcare.py index dc451bc06..cf61dc8ca 100644 --- a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_childcare.py +++ b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_childcare.py @@ -14,17 +14,23 @@ class la_nonrefundable_childcare(Variable): ) def formula(tax_unit, period, parameters): - p = parameters(period).gov.states.la.tax.income.credits.nonrefundable_p3.nonrefundable_child_care + p = parameters( + period + ).gov.states.la.tax.income.credits.nonrefundable_p3.nonrefundable_child_care agi = tax_unit("adjusted_gross_income", period) fed_cdcc = tax_unit("cdcc", period) # for agi under income floor can use the refundable credit - nonrefundable = agi > p.income_floor + nonrefundable = agi > p.income_floor fed_cdcc = fed_cdcc * nonrefundable income_mult = p.income_mult.calc(agi) credit = fed_cdcc * income_mult - # for agi over the threshold the credit is the minimum of + # for agi over the threshold the credit is the minimum of # fed_cdcc * income_mult and the limit for above the threshold - return where(agi > p.income_threshold, min(credit, p.above_threshold_max), credit) + return where( + agi > p.income_threshold, + min(credit, p.above_threshold_max), + credit, + ) diff --git a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_priority_3_credits.py b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_priority_3_credits.py index 75a4f4d7f..39f2fc88f 100644 --- a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_priority_3_credits.py +++ b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_nonrefundable_priority_3_credits.py @@ -12,4 +12,4 @@ class la_nonrefundable_priority_3_credits(Variable): "https://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf", "https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf", ) - adds = "gov.states.la.tax.income.credits.nonrefundable_p3.sources" \ No newline at end of file + adds = "gov.states.la.tax.income.credits.nonrefundable_p3.sources" diff --git a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_other_nonrefundable_p3.py b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_other_nonrefundable_p3.py index 0eab749be..a1857fd04 100644 --- a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_other_nonrefundable_p3.py +++ b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_other_nonrefundable_p3.py @@ -53,4 +53,4 @@ class la_other_nonrefundable_p3(Variable): reference = ( "https://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf", "https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf", - ) \ No newline at end of file + ) diff --git a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_refundable_childcare.py b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_refundable_childcare.py index 6d9624a25..8d8003392 100644 --- a/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_refundable_childcare.py +++ b/fiscalsim_us/variables/gov/states/la/tax/income/credits/la_refundable_childcare.py @@ -14,7 +14,9 @@ class la_refundable_childcare(Variable): ) def formula(tax_unit, period, parameters): - p = parameters(period).gov.states.la.tax.income.credits.refundable_p2.refundable_child_care + p = parameters( + period + ).gov.states.la.tax.income.credits.refundable_p2.refundable_child_care agi = tax_unit("adjusted_gross_income", period) childcare_expenses = tax_unit("tax_unit_childcare_expenses", period) diff --git a/fiscalsim_us/variables/gov/states/la/tax/income/la_exemptions.py b/fiscalsim_us/variables/gov/states/la/tax/income/la_exemptions.py index 23cfc4767..5d3157870 100644 --- a/fiscalsim_us/variables/gov/states/la/tax/income/la_exemptions.py +++ b/fiscalsim_us/variables/gov/states/la/tax/income/la_exemptions.py @@ -15,7 +15,8 @@ def formula(tax_unit, period, parameters): filing_status = tax_unit("filing_status", period) statuses = filing_status.possible_values single_separate = (filing_status == statuses.SINGLE) | ( - filing_status == statuses.SEPARATE) + filing_status == statuses.SEPARATE + ) dependents = tax_unit("tax_unit_dependents", period) aged_blind = tax_unit("aged_blind_count", period)