Use gross_income rather than id_agi in id_income_tax_liable

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+    - Idaho permanent building fund tax calculation.

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_before_refundable_credits.yaml

@@ -3,17 +3,15 @@
   input:
     state_code: ID
     id_income_tax_before_non_refundable_credits: 2_000
-    id_pbf: 10
     id_non_refundable_credits: 500
   output:
-    id_income_tax_before_refundable_credits: 1_510
+    id_income_tax_before_refundable_credits: 1_500
 
 - name: Capped at 0 
   period: 2023
   input:
     state_code: ID
     id_income_tax_before_non_refundable_credits: 200
-    id_pbf: 0
     id_non_refundable_credits: 500
   output:
     id_income_tax_before_refundable_credits: 0

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/id_income_tax_liable.yaml

@@ -1,7 +1,7 @@
 - name: Idaho deductions less than AGI
   period: 2021
   input:
-    id_agi: 1_000
+    irs_gross_income: 1_000
     standard_deduction: 500
     state_code: ID
   output:
@@ -10,7 +10,7 @@
 - name: Capped at 0
   period: 2021
   input:
-    id_agi: 300
+    irs_gross_income: 300
     standard_deduction: 500
     state_code: ID
   output:

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/other_taxes/pbf/integration.yaml

@@ -0,0 +1,37 @@
+- name: Tax unit with taxsimid 99992 in e21.its.csv and e21.ots.csv
+  absolute_error_margin: 0.01
+  period: 2021
+  input:
+    people:
+      person1:
+        age: 69
+        employment_income: 10_010
+        taxable_interest_income: 11_010
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+      person2:
+        age: 11
+        ssi: 0  # not in TAXSIM35
+        state_supplement: 0  # not in TAXSIM35
+        wic: 0  # not in TAXSIM35
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        premium_tax_credit: 0  # not in TAXSIM35
+        local_income_tax: 0  # not in TAXSIM35
+        state_sales_tax: 0  # not in TAXSIM35
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0  # not in TAXSIM35
+        tanf: 0  # not in TAXSIM35
+    households:
+      household:
+        members: [person1, person2]
+        state_fips: 16  # ID
+  output:  # expected results from patched TAXSIM35 2024-01-27 version
+    irs_gross_income: [21_020, 0]
+    standard_deduction: 20_500
+    id_pbf: 10
+    id_income_tax: -210.00

policyengine_us/variables/gov/states/id/tax/income/id_income_tax.py

@@ -8,5 +8,5 @@ class id_income_tax(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.ID
-    adds = ["id_income_tax_before_refundable_credits"]
+    adds = ["id_income_tax_before_refundable_credits", "id_pbf"]
     subtracts = ["id_refundable_credits"]

policyengine_us/variables/gov/states/id/tax/income/id_income_tax_before_refundable_credits.py

@@ -12,6 +12,6 @@ class id_income_tax_before_refundable_credits(Variable):
     def formula(tax_unit, period, parameters):
         before_non_refundable_credits = tax_unit(
             "id_income_tax_before_non_refundable_credits", period
-        ) + tax_unit("id_pbf", period)
+        )
         non_refundable_credits = tax_unit("id_non_refundable_credits", period)
         return max_(before_non_refundable_credits - non_refundable_credits, 0)

policyengine_us/variables/gov/states/id/tax/income/id_income_tax_liable.py

@@ -10,7 +10,6 @@ class id_income_tax_liable(Variable):
     defined_for = StateCode.ID
 
     def formula(tax_unit, period, parameters):
-        agi = tax_unit("id_agi", period)
+        gross_income = add(tax_unit, period, ["irs_gross_income"])
         standard_deduction = tax_unit("standard_deduction", period)
-        reduced_agi = max_(agi - standard_deduction, 0)
-        return reduced_agi > 0
+        return gross_income > standard_deduction

policyengine_us/variables/gov/states/id/tax/income/other_taxes/pbf/id_pbf_liable.py

@@ -6,7 +6,7 @@ class id_pbf_liable(Variable):
     entity = TaxUnit
     label = "Liable for the Idaho permanent building fund tax"
     definition_period = YEAR
-    reference = "https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_11-15-2021.pdf#page=10"
+    reference = "https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_11-15-2021.pdf#page=3"
     defined_for = StateCode.ID
 
     def formula(tax_unit, period, parameters):