From 028bf3e50492b4d8fa475044a3962d1e7c58fc3e Mon Sep 17 00:00:00 2001 From: Matty <31402450+Mshuning@users.noreply.github.com> Date: Wed, 3 Apr 2024 12:04:40 +0000 Subject: [PATCH] Add 2023 Virginia Tax Rules Fixes #4199 --- changelog_entry.yaml | 4 ++++ .../income/credits/eitc/low_income_tax/base.yaml | 6 ++++-- .../eitc/low_income_tax/ineligible_programs.yaml | 2 ++ .../income/credits/eitc/match/non_refundable.yaml | 6 ++++-- .../tax/income/credits/eitc/match/refundable.yaml | 2 ++ .../va/tax/income/credits/non_refundable.yaml | 2 ++ .../states/va/tax/income/credits/refundable.yaml | 2 ++ .../deductions/itemized/applicable_amount.yaml | 15 +++++++++++---- .../deductions/itemized/reduction/applicable.yaml | 10 ++++++---- .../deductions/itemized/reduction/reducible.yaml | 10 ++++++---- .../states/va/tax/income/deductions/standard.yaml | 4 +++- .../va/tax/income/exemptions/aged_blind.yaml | 2 ++ .../states/va/tax/income/exemptions/personal.yaml | 6 ++++-- .../exemptions/spouse_tax_adjustment/cap.yaml | 2 ++ .../exemptions/spouse_tax_adjustment/divisor.yaml | 2 ++ .../states/va/tax/income/filing_requirement.yaml | 2 ++ .../gov/states/va/tax/income/rates.yaml | 2 ++ .../subtractions/age_deduction/age_minimum.yaml | 6 ++++-- .../income/subtractions/age_deduction/amount.yaml | 6 ++++-- .../birth_year_limit_for_full_amount.yaml | 6 ++++-- .../subtractions/age_deduction/threshold.yaml | 6 ++++-- .../subtractions/disability_income/amount.yaml | 2 ++ .../federal_state_employees/amount.yaml | 2 ++ .../military_basic_pay/threshold.yaml | 2 ++ .../military_benefit/age_threshold.yaml | 2 ++ .../subtractions/military_benefit/amount.yaml | 2 ++ .../va/tax/income/subtractions/subtractions.yaml | 2 ++ 27 files changed, 88 insertions(+), 27 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..34a7e7a1f09 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: patch + changes: + added: + - 2023 Virginia Tax Rules. diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/base.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/base.yaml index 10a5ec437fa..90471886e42 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/base.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/base.yaml @@ -7,9 +7,11 @@ metadata: unit: currency-USD label: Virginia earned income tax credit low income credit base reference: - - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 - title: Code of Virginia § 58.1-339.8.B.1 href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31 + - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=32 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/ineligible_programs.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/ineligible_programs.yaml index 6d41f36425e..3dba27610a3 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/ineligible_programs.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/low_income_tax/ineligible_programs.yaml @@ -12,5 +12,7 @@ metadata: reference: - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet # mentioned in multiple passages href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf + - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf - title: Code of Virginia § 58.1-339.8. D href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/ diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/non_refundable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/non_refundable.yaml index 5dab2fd6d3c..5ff5539eebe 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/non_refundable.yaml @@ -7,9 +7,11 @@ metadata: unit: /1 label: Virginia non-refundable earned income tax credit match reference: - - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=31 - title: Code of Virginia § 58.1-339.8.B.2 href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/ + - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=31 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 + - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml index eda355f4821..801cc77cd75 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/credits/eitc/match/refundable.yaml @@ -12,6 +12,8 @@ metadata: href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=32 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 + - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31 - title: Code of Virginia § 58.1-339.8.B.3 href: https://law.lis.virginia.gov/vacodeupdates/title58.1/section58.1-339.8/ # Virginia introduced the refundable EITC in 2022 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml index 1dda643eafb..650287a9bcb 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/credits/non_refundable.yaml @@ -7,6 +7,8 @@ metadata: period: year label: Virginia non-refundable tax credits reference: + - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31 # EITC - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 # EITC - title: Code of Virginia § 58.1-339.8.B.1 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/credits/refundable.yaml index 709153b0abd..7c3b176df81 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/credits/refundable.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/credits/refundable.yaml @@ -7,6 +7,8 @@ metadata: period: year label: Virginia refundable tax credits reference: + - title: Virginia 2023 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=31 # EITC - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=32 # EITC - title: Code of Virginia § 58.1-339.8.B.1 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml index 67ac085ada5..ec46aa1c7f1 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/applicable_amount.yaml @@ -9,6 +9,7 @@ JOINT: 2019-01-01: 326_050 # 2020 no changes 2021-01-01: 334_150 2022-01-01: 343_950 + 2023-01-01: 368_900 SINGLE: 2013-01-01: 250_000 2014-01-01: 254_200 @@ -19,6 +20,7 @@ SINGLE: 2019-01-01: 271_700 2021-01-01: 278_450 2022-01-01: 286_600 + 2023-01-01: 307_400 SEPARATE: 2013-01-01: 150_000 2014-01-01: 152_525 @@ -29,6 +31,7 @@ SEPARATE: 2019-01-01: 163_025 2021-01-01: 167_075 2022-01-01: 171_975 + 2023-01-01: 184_450 HEAD_OF_HOUSEHOLD: 2013-01-01: 275_000 2014-01-01: 279_650 @@ -39,6 +42,7 @@ HEAD_OF_HOUSEHOLD: 2019-01-01: 298_850 2021-01-01: 306_300 2022-01-01: 315_300 + 2023-01-01: 338_150 SURVIVING_SPOUSE: 2013-01-01: 300_000 2014-01-01: 305_050 @@ -49,6 +53,7 @@ SURVIVING_SPOUSE: 2019-01-01: 326_050 2021-01-01: 334_150 2022-01-01: 343_950 + 2023-01-01: 368_900 metadata: label: Virginia itemized deduction applicable amount period: year @@ -59,12 +64,14 @@ metadata: # Virginia continued to increase the federal applicable amount with inflation - title: 26 U.S. Code § 68 - Overall limitation on itemized deductions (b)(1) href: https://www.law.cornell.edu/uscode/text/26/68#b_1 - - title: 2020 Virginia Schedule A Itemized Deductions - href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 - - title: 2021 Virginia Schedule A Itemized Deductions - href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=1 + - title: 2023 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2023/schedule-2023.pdf#page=1 - title: 2022 Virginia Schedule A Itemized Deductions href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=1 + - title: 2021 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=1 + - title: 2020 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 - title: 2019 Instructions for Virginia Schedule A Itemized Deductions href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2 - title: 2013 Instruction 1040 Schedule A diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml index dba292bc7af..5a4bdec6527 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/applicable.yaml @@ -11,12 +11,14 @@ metadata: period: year label: Virginia itemized deductions reduction applicable deduction sources reference: - - title: 2020 Virginia Schedule A Itemized Deductions - href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 - - title: 2021 Virginia Schedule A Itemized Deductions - href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2 + - title: 2023 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2023/schedule-2023.pdf#page=2 - title: 2022 Virginia Schedule A Itemized Deductions href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2 + - title: 2021 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2 + - title: 2020 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 - title: 2019 Instructions for Virginia Schedule A Itemized Deductions href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2 - title: 2013 Instruction 1040 Schedule A diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml index cbbd3aa09a4..c56876911b6 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/itemized/reduction/reducible.yaml @@ -10,12 +10,14 @@ metadata: period: year label: Virginia itemized deductions reduction reducible deduction sources reference: - - title: 2020 Virginia Schedule A Itemized Deductions - href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 - - title: 2021 Virginia Schedule A Itemized Deductions - href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2 + - title: 2023 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2023/schedule-2023.pdf#page=2 - title: 2022 Virginia Schedule A Itemized Deductions href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-2022.pdf#page=2 + - title: 2021 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2021/schedule-2021.pdf#page=2 + - title: 2020 Virginia Schedule A Itemized Deductions + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2020/schedule-and-instructions-2020.pdf#page=1 - title: 2019 Instructions for Virginia Schedule A Itemized Deductions href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2019-schedule-a-instructions.pdf#page=2 - title: 2013 Instruction 1040 Schedule A diff --git a/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml index bcbaec57c0f..56247d9c9d0 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/deductions/standard.yaml @@ -8,10 +8,12 @@ metadata: reference: - title: Code of Virginia § 58.1-322.03.(1)(b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=18 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=18 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=19 + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18 JOINT: 2021-01-01: 9_000 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/aged_blind.yaml b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/aged_blind.yaml index 4c76f990c3f..fe632c3147d 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/aged_blind.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/aged_blind.yaml @@ -9,6 +9,8 @@ metadata: reference: - title: Code of Virginia § 58.1-322.03(2)(b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=15 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet diff --git a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/personal.yaml index 0949efc7c06..5d31513cbe3 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/personal.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/personal.yaml @@ -7,10 +7,12 @@ metadata: unit: currency-USD label: Virginia personal exemption amount reference: - - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Code of Virginia § 58.1-322.03(2)(a) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=15 + - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/cap.yaml b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/cap.yaml index b3cbe0d5ea8..e6acb520134 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/cap.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/cap.yaml @@ -11,6 +11,8 @@ metadata: href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=20 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=19 + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=19 # The legal code does not explicitly include the spouse tax adjustment - title: Virginia Department of Taxation href: https://www.tax.virginia.gov/filing-status diff --git a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/divisor.yaml b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/divisor.yaml index 52f97e740bf..5ecd6ef5091 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/divisor.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/exemptions/spouse_tax_adjustment/divisor.yaml @@ -11,6 +11,8 @@ metadata: href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=20 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=19 + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=19 # The legal code does not explicitly include the spouse tax adjustment - title: Virginia Department of Taxation href: https://www.tax.virginia.gov/filing-status diff --git a/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml b/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml index 061d0767526..526aab85200 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/filing_requirement.yaml @@ -9,6 +9,8 @@ metadata: # The legal additionally a deduction from AGI which is not specified in the tax form - title: Code of Virginia § 58.1-321. Exemptions and exclusions. (A) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=10 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=10 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet diff --git a/policyengine_us/parameters/gov/states/va/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/va/tax/income/rates.yaml index a6991f461f2..20d8d3e9bb2 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/rates.yaml @@ -7,6 +7,8 @@ metadata: reference: - title: Code of Virginia § 58.1-320. href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=41 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=41 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/age_minimum.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/age_minimum.yaml index 4a3f5a2e298..87702d83a81 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/age_minimum.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/age_minimum.yaml @@ -5,9 +5,11 @@ metadata: unit: year label: Age threshold for Virginia Age Deduction reference: - - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Code of Virginia § 58.1-322.03.(5)(a)(b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16 + - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=17 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/amount.yaml index e5c9877f389..2c9e29e0bd8 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/amount.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/amount.yaml @@ -6,9 +6,11 @@ metadata: unit: currency-USD label: Virginia age deduction amount reference: - - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Code of Virginia § 58.1-322.03.(5)(a)(b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16 + - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/birth_year_limit_for_full_amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/birth_year_limit_for_full_amount.yaml index 90735a3bc0c..1b688949b4c 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/birth_year_limit_for_full_amount.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/birth_year_limit_for_full_amount.yaml @@ -6,9 +6,11 @@ metadata: unit: year label: Birth year threshold for Virginia Age Deduction. reference: - - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Code of Virginia § 58.1-322.03.(5)(a)(b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16 + - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml index 18f3de3bcb1..9090a3f56c8 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/age_deduction/threshold.yaml @@ -7,10 +7,12 @@ metadata: breakdown: - filing_status reference: - - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet - href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Code of Virginia § 58.1-322.03.(5)(a)(b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=16 + - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=16 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2021-760-instructions.pdf#page=18 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/disability_income/amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/disability_income/amount.yaml index 5cfa19fb04a..a56094454ed 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/disability_income/amount.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/disability_income/amount.yaml @@ -10,6 +10,8 @@ metadata: reference: - title: Code of Virginia § 58.1-322.02.(4) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=25 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=25 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/federal_state_employees/amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/federal_state_employees/amount.yaml index c8509991124..f33bdd95349 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/federal_state_employees/amount.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/federal_state_employees/amount.yaml @@ -10,6 +10,8 @@ metadata: reference: - title: Code of Virginia § 58.1-322.02. (16) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=26 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=27 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_basic_pay/threshold.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_basic_pay/threshold.yaml index 5cc9810bc87..8cc1053f84c 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_basic_pay/threshold.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_basic_pay/threshold.yaml @@ -9,6 +9,8 @@ metadata: reference: - title: Code of Virginia § 58.1-322.02.(15) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=26 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=27 - title: Virginia 2021 Form 760 Resident Individual Income Tax Booklet diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/age_threshold.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/age_threshold.yaml index f5d83ac4375..5be5a6e1002 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/age_threshold.yaml @@ -9,5 +9,7 @@ metadata: reference: - title: Code of Virginia § 58.1-322.02. (18.b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=28 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/amount.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/amount.yaml index 075779651dd..2c518282430 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/amount.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/military_benefit/amount.yaml @@ -13,5 +13,7 @@ metadata: reference: - title: Code of Virginia § 58.1-322.02. (18.b) href: https://law.lis.virginia.gov/vacodefull/title58.1/chapter3/article2/ + - title: Virginia 2023 Form 760 Resident Individual Income Tax Instructions + href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2023-760-instructions.pdf#page=28 - title: Virginia 2022 Form 760 Resident Individual Income Tax Booklet href: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/subtractions.yaml index 50ec28b3886..e461143f86a 100644 --- a/policyengine_us/parameters/gov/states/va/tax/income/subtractions/subtractions.yaml +++ b/policyengine_us/parameters/gov/states/va/tax/income/subtractions/subtractions.yaml @@ -20,6 +20,8 @@ metadata: period: year label: Virginia adjusted gross income subtractions reference: + - title: 2023 Virginia Schedule ADJ (Form 760-ADJ) + href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2023/schedule-adj-2023.pdf#page=1 - title: 2022 Virginia Schedule ADJ (Form 760-ADJ) href: https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2022/schedule-adj-2022.pdf#page=1 - title: 2021 Virginia Schedule ADJ (Form 760-ADJ)