Skip to content

Fix West Virginia low-income exclusion double count #9166

New issue

Have a question about this project? Sign up for a free GitHub account to open an issue and contact its maintainers and the community.

Sign up for GitHub

By clicking “Sign up for GitHub”, you agree to our terms of service and privacy statement. We’ll occasionally send you account related emails.

Already on GitHub? Sign in to your account

Open
PavelMakarchuk wants to merge 1 commit into
base: main
Choose a base branch
from
+18 −2
Open

Fix West Virginia low-income exclusion double count #9166

Show file tree
Hide file tree
Changes from all commits
Commits
Show all changes
1 commit
Select commit
File filter

Filter by extension

Filter by extension
Conversations
Failed to load comments.
Loading
Jump to
Jump to file
Failed to load files.
Loading
Diff view
Diff view
1 change: 1 addition & 0 deletions changelog.d/fix-wv-low-income-exclusion-once.fixed.md
View file
Open in desktop
Original file line number Diff line number Diff line change
@@ -0,0 +1 @@
Fix West Virginia adjusted gross and taxable income to apply the low-income earned-income exclusion exactly once.
1 change: 0 additions & 1 deletion policyengine_us/parameters/gov/states/wv/tax/income/subtractions/subtractions.yaml
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -9,7 +9,6 @@ values:
- salt_refund_income # Line 36
- wv_529_plan_deduction
- wv_senior_citizen_disability_deduction # Line 47
- wv_low_income_earned_income_exclusion

metadata:
unit: list
Expand Down
16 changes: 16 additions & 0 deletions policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_taxable_income.yaml
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -17,3 +17,19 @@
state_code: WV
output:
wv_taxable_income: 500

- name: Low-income earned-income exclusion is applied once after West Virginia AGI
period: 2026
input:
adjusted_gross_income: 10_000
tax_unit_earned_income: 7_000
filing_status: SINGLE
tax_unit_size: 1
state_code: WV
output:
wv_low_income_earned_income_exclusion: 7_000
wv_subtractions: 0
wv_agi: 10_000
wv_personal_exemption: 2_000
wv_taxable_income: 1_000
wv_income_tax_before_non_refundable_credits: 21.10
2 changes: 1 addition & 1 deletion policyengine_us/variables/gov/states/wv/tax/income/wv_taxable_income.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -7,7 +7,7 @@ class wv_taxable_income(Variable):
label = "West Virginia taxable income"
unit = USD
definition_period = YEAR
reference = "https://code.wvlegislature.gov/11-21-4E/"
reference = "https://code.wvlegislature.gov/11-21-11/"
defined_for = StateCode.WV

def formula(tax_unit, period, parameters):
Expand Down
Loading