From bf79e5877b462cbf3848fe388a1a802b981613a0 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 17 Feb 2026 10:17:00 -0500 Subject: [PATCH 1/6] Update DC 2025 income tax parameters Add 2025 values for: - Property Tax Credit max: $1,425 (from $1,375) - KCCATC max per child: $1,200 (from $1,160) - KCCATC income limit: $180,100 (from $174,300) for most filing statuses - KCCATC income limit: $90,000 (from $87,100) for married filing separately Sources: - 2025 DC Form D-40 Booklet - Notice of Oct. 1, 2025 Tax Changes Closes #7420 Co-Authored-By: Claude Opus 4.5 --- changelog_entry.yaml | 4 ++++ .../dc/tax/income/credits/kccatc/income_limit.yaml | 11 ++++++++++- .../dc/tax/income/credits/kccatc/max_amount.yaml | 5 +++++ .../gov/states/dc/tax/income/credits/ptc/max.yaml | 5 +++++ 4 files changed, 24 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..1b243edc243 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: patch + changes: + changed: + - Update DC 2025 tax parameters for Property Tax Credit ($1,425), KCCATC max ($1,200), and KCCATC income limits ($180,100/$90,000). diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml index f76663dff0c..b2483981bf7 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml @@ -26,6 +26,10 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=60 - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 + - title: 2025 DC Form D-40 Booklet, Schedule ELC + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 + - title: Notice of Oct. 1, 2025 Tax Changes + href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes SINGLE: values: @@ -35,6 +39,7 @@ SINGLE: 2022-01-01: 157_200 2023-01-01: 167_400 2024-01-01: 174_300 + 2025-01-01: 180_100 JOINT: values: @@ -45,6 +50,7 @@ JOINT: 2022-01-01: 157_200 2023-01-01: 167_400 2024-01-01: 174_300 + 2025-01-01: 180_100 SEPARATE: values: @@ -55,7 +61,8 @@ SEPARATE: 2022-01-01: 78_600 2023-01-01: 83_700 2024-01-01: 87_100 - + 2025-01-01: 90_000 + HEAD_OF_HOUSEHOLD: values: 2018-01-01: 750_000 # (A) @@ -65,6 +72,7 @@ HEAD_OF_HOUSEHOLD: 2022-01-01: 157_200 2023-01-01: 167_400 2024-01-01: 174_300 + 2025-01-01: 180_100 SURVIVING_SPOUSE: values: @@ -75,3 +83,4 @@ SURVIVING_SPOUSE: 2022-01-01: 157_200 2023-01-01: 167_400 2024-01-01: 174_300 + 2025-01-01: 180_100 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml index 0685d22029e..48b3499032a 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml @@ -23,6 +23,10 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=60 - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 + - title: 2025 DC Form D-40 Booklet, Schedule ELC + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 + - title: Notice of Oct. 1, 2025 Tax Changes + href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes values: 2018-01-01: 1_000 2020-01-01: 1_010 @@ -30,3 +34,4 @@ values: 2022-01-01: 1_045 2023-01-01: 1_115 2024-01-01: 1_160 + 2025-01-01: 1_200 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml index 1dd3b1df0c7..20ed2d0177d 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml @@ -21,8 +21,13 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 + - title: 2025 DC Form D-40 Booklet, Schedule H + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + - title: Notice of Oct. 1, 2025 Tax Changes + href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes values: 2021-01-01: 1_225 2022-01-01: 1_250 2023-01-01: 1_325 2024-01-01: 1_375 + 2025-01-01: 1_425 From 27b8082d4973045c8f256e06fb08caf68b6fa7f8 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 17 Feb 2026 10:28:34 -0500 Subject: [PATCH 2/6] Add 2025 D-40 Booklet references to all DC income tax parameters Add 2025 D-40 Booklet PDF references to: - Tax rates (page 17) - CDCC match (page 34) - EITC with children match (page 34) - EITC without children phase-out start (page 23) - Itemized deduction phase-out rate/start (page 20) - Disabled exclusion amount/income limit (page 63) - KCCATC max age (page 60) - PTC min elderly age, rent ratio, fraction elderly/nonelderly (page 47) - Self-employment loss threshold (page 62) - Joint separately option (page 44) Also add Notice of Oct. 1, 2025 Tax Changes reference where appropriate. Co-Authored-By: Claude Opus 4.5 --- changelog_entry.yaml | 2 +- .../tax/income/additions/self_employment_loss/threshold.yaml | 2 ++ .../gov/states/dc/tax/income/credits/cdcc/match.yaml | 2 ++ .../dc/tax/income/credits/eitc/with_children/match.yaml | 4 ++++ .../income/credits/eitc/without_children/phase_out/start.yaml | 2 ++ .../gov/states/dc/tax/income/credits/kccatc/max_age.yaml | 2 ++ .../states/dc/tax/income/credits/ptc/fraction_elderly.yaml | 4 ++++ .../states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml | 4 ++++ .../gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml | 2 ++ .../gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml | 2 ++ .../dc/tax/income/deductions/itemized/phase_out/rate.yaml | 2 ++ .../dc/tax/income/deductions/itemized/phase_out/start.yaml | 4 +++- .../gov/states/dc/tax/income/joint_separately_option.yaml | 2 ++ .../parameters/gov/states/dc/tax/income/rates.yaml | 2 ++ .../dc/tax/income/subtractions/disabled_exclusion/amount.yaml | 2 ++ .../income/subtractions/disabled_exclusion/income_limit.yaml | 2 ++ 16 files changed, 38 insertions(+), 2 deletions(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 1b243edc243..96cf72104c2 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +1,4 @@ - bump: patch changes: changed: - - Update DC 2025 tax parameters for Property Tax Credit ($1,425), KCCATC max ($1,200), and KCCATC income limits ($180,100/$90,000). + - Update DC 2025 tax parameters for Property Tax Credit ($1,425), KCCATC max ($1,200), and KCCATC income limits ($180,100/$90,000), and add 2025 D-40 Booklet references to all DC income tax parameters. diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml index dfa50fe6981..f26d82fad6f 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml @@ -13,5 +13,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=55 - title: 2024 DC Form D-40 Booklet, Calculation A, Line 6 href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=55 + - title: 2025 DC Form D-40 Booklet, Schedule I, Calculation A, Line 6 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=62 values: 2021-01-01: 12_000 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml index 171284f7427..654877cacbf 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml @@ -12,5 +12,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=34 - title: 2024 DC Form D-40 Booklet, Page 34, Line 21 href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=34 + - title: 2025 DC Form D-40 Booklet, Page 34, Line 21 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=34 values: 2021-01-01: 0.32 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml index 7337b4f950d..04ff2436d48 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml @@ -12,6 +12,10 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=34 - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 + - title: 2025 DC Form D-40 Booklet, Page 34, Line 27c + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=34 + - title: Notice of Oct. 1, 2025 Tax Changes + href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes values: 2015-01-01: 0.4 # (f)(1)(A) and (f)(1)(B) 2022-01-01: 0.7 # (f)(1)(B-1) diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml index 954c863f38c..e36814c0c24 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml @@ -16,6 +16,8 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=23 - title: 2024 DC Form D-40 Booklet, Page 23, Line 5 href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=23 + - title: 2025 DC Form D-40 Booklet, Page 23, Line 5 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=23 values: 2021-01-01: 19_743 2022-01-01: 20_532 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml index d65c1ead353..aae02e26305 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml @@ -14,5 +14,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=59 - title: 2024 DC Form D-40 Booklet, Page 60, Schedule ELC href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=60 + - title: 2025 DC Form D-40 Booklet, Schedule ELC + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 values: 2018-01-01: 3 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml index eba6ac2a53d..20dd7c88cdd 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml @@ -19,6 +19,10 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 + - title: 2025 DC Form D-40 Booklet, Schedule H + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + - title: Notice of Oct. 1, 2025 Tax Changes + href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml index 705175d89f1..1df26877f79 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml @@ -19,6 +19,10 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 + - title: 2025 DC Form D-40 Booklet, Schedule H + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + - title: Notice of Oct. 1, 2025 Tax Changes + href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml index fe9cf940005..f423a2d4cb6 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml @@ -14,5 +14,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=47 - title: 2024 DC Form D-40 Booklet, Page 47, Schedule H href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 + - title: 2025 DC Form D-40 Booklet, Schedule H + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 values: 2021-01-01: 70 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml index 6805567a8cf..e818e27d8a9 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml @@ -12,5 +12,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf#page=47 - title: 2024 DC Form D-40 Booklet, Page 47, Schedule H href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 + - title: 2025 DC Form D-40 Booklet, Schedule H + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 values: 2021-01-01: 0.2 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/rate.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/rate.yaml index 9090e2a40ef..2695bf48938 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/rate.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/rate.yaml @@ -11,5 +11,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=17 - title: 2024 DC Form D-40 Booklet, Calculation F Line L href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=17 + - title: 2025 DC Form D-40 Booklet, Calculation F + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=20 values: 2021-01-01: 0.05 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml index 744d69e7549..21eeaf90e18 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml @@ -12,7 +12,9 @@ metadata: - title: 2023 DC Form D-40 Booklet, Calculation F href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=17 - title: 2024 DC Form D-40 Booklet, Calculation F Line F - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 + - title: 2025 DC Form D-40 Booklet, Calculation F + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=20 SINGLE: 2021-01-01: 200_000 JOINT: diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml index 1cc7ecef6c0..35077713ce1 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml @@ -11,5 +11,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=44 - title: 2024 DC Form D-40 Booklet, Calculation J href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=44 + - title: 2025 DC Form D-40 Booklet, Calculation J + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=44 values: 2021-01-01: true diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml index ffca7a47e9e..b900e96cacc 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml @@ -14,6 +14,8 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=17 - title: 2024 DC Form D-40 Booklet, Tax Rate Schedule href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=17 + - title: 2025 DC Form D-40 Booklet, Tax Rate Schedule + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=17 brackets: - threshold: 2021-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/amount.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/amount.yaml index 22102d88e85..375c7457005 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/amount.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/amount.yaml @@ -13,5 +13,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=56 - title: 2024 DC Form D-40 Booklet, Calculation B Line 7a href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=56 + - title: 2025 DC Form D-40 Booklet, Schedule I Line 7a + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=63 values: 2021-01-01: 10_000 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/income_limit.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/income_limit.yaml index 744c3134e29..c78ec5c0cf2 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/income_limit.yaml @@ -13,5 +13,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=56 - title: 2024 DC Form D-40 Booklet, Calculation B Line 7a href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=56 + - title: 2025 DC Form D-40 Booklet, Schedule I Line 7a + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=63 values: 2021-01-01: 100_000 From 6acd3db6af41cb38024c77e62720ac3c63a9487f Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 17 Feb 2026 10:32:49 -0500 Subject: [PATCH 3/6] Remove Notice of Oct. 1, 2025 Tax Changes references Keep only the 2025 D-40 Booklet PDF references. Co-Authored-By: Claude Opus 4.5 --- .../states/dc/tax/income/credits/eitc/with_children/match.yaml | 2 -- .../gov/states/dc/tax/income/credits/kccatc/income_limit.yaml | 2 -- .../gov/states/dc/tax/income/credits/kccatc/max_amount.yaml | 2 -- .../gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml | 2 -- .../states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml | 2 -- .../parameters/gov/states/dc/tax/income/credits/ptc/max.yaml | 2 -- 6 files changed, 12 deletions(-) diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml index 04ff2436d48..ccf936dbaae 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml @@ -14,8 +14,6 @@ metadata: href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Page 34, Line 27c href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=34 - - title: Notice of Oct. 1, 2025 Tax Changes - href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes values: 2015-01-01: 0.4 # (f)(1)(A) and (f)(1)(B) 2022-01-01: 0.7 # (f)(1)(B-1) diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml index b2483981bf7..c61e50640c5 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml @@ -28,8 +28,6 @@ metadata: href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule ELC href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 - - title: Notice of Oct. 1, 2025 Tax Changes - href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes SINGLE: values: diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml index 48b3499032a..fd4f5a41325 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml @@ -25,8 +25,6 @@ metadata: href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule ELC href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 - - title: Notice of Oct. 1, 2025 Tax Changes - href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes values: 2018-01-01: 1_000 2020-01-01: 1_010 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml index 20dd7c88cdd..62e77757c28 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml @@ -21,8 +21,6 @@ metadata: href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule H href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 - - title: Notice of Oct. 1, 2025 Tax Changes - href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml index 1df26877f79..3710592c7e9 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml @@ -21,8 +21,6 @@ metadata: href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule H href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 - - title: Notice of Oct. 1, 2025 Tax Changes - href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml index 20ed2d0177d..4e435fc9aff 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml @@ -23,8 +23,6 @@ metadata: href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule H href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 - - title: Notice of Oct. 1, 2025 Tax Changes - href: https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes values: 2021-01-01: 1_225 2022-01-01: 1_250 From 7108486b5c640a2e91e8dbf640a0117ab4bfab4b Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Tue, 17 Feb 2026 11:00:51 -0500 Subject: [PATCH 4/6] Add 2025 Schedule H AGI eligibility thresholds - fraction_nonelderly: $66,000 (under age 70) - fraction_elderly: $90,000 (age 70+) Source: 2025 D-40 Booklet, page 5 Co-Authored-By: Claude Opus 4.5 --- changelog_entry.yaml | 2 +- .../gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml | 1 + .../states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml | 1 + 3 files changed, 3 insertions(+), 1 deletion(-) diff --git a/changelog_entry.yaml b/changelog_entry.yaml index 96cf72104c2..cfa9b570e4c 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -1,4 +1,4 @@ - bump: patch changes: changed: - - Update DC 2025 tax parameters for Property Tax Credit ($1,425), KCCATC max ($1,200), and KCCATC income limits ($180,100/$90,000), and add 2025 D-40 Booklet references to all DC income tax parameters. + - Update DC 2025 tax parameters for Property Tax Credit ($1,425 max, $66,000/$90,000 AGI limits), KCCATC max ($1,200), and KCCATC income limits ($180,100/$90,000), and add 2025 D-40 Booklet references to all DC income tax parameters. diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml index 62e77757c28..54cf777b0cf 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml @@ -32,6 +32,7 @@ brackets: 2022-01-01: 78_600 2023-01-01: 83_700 2024-01-01: 87_100 + 2025-01-01: 90_000 metadata: uprating: parameter: gov.irs.uprating diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml index 3710592c7e9..b30e4f10e6f 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml @@ -40,6 +40,7 @@ brackets: 2022-01-01: 57_600 2023-01-01: 61_300 2024-01-01: 63_900 + 2025-01-01: 66_000 metadata: uprating: parameter: gov.irs.uprating From c6cc63004e4168c745a91dc7765233cbd0d11daa Mon Sep 17 00:00:00 2001 From: Ziming Date: Tue, 17 Feb 2026 12:39:39 -0500 Subject: [PATCH 5/6] Fix 2025 D-40 Booklet page references and add EITC phase-out value The 2025 D-40 Booklet has a different page layout than prior years due to 12 pages of multilingual ReliaCard disclosures (pp. 28-39), shifting all subsequent content. Corrects 14 #page= references to point to the actual content pages, and adds the explicit 2025 EITC without children phase-out start value ($23,288) from p.26, Section C, Line 5. Co-Authored-By: Claude Opus 4.6 --- .../tax/income/additions/self_employment_loss/threshold.yaml | 2 +- .../gov/states/dc/tax/income/credits/cdcc/match.yaml | 4 ++-- .../dc/tax/income/credits/eitc/with_children/match.yaml | 4 ++-- .../credits/eitc/without_children/phase_out/start.yaml | 5 +++-- .../states/dc/tax/income/credits/kccatc/income_limit.yaml | 2 +- .../gov/states/dc/tax/income/credits/kccatc/max_age.yaml | 2 +- .../gov/states/dc/tax/income/credits/kccatc/max_amount.yaml | 2 +- .../states/dc/tax/income/credits/ptc/fraction_elderly.yaml | 2 +- .../dc/tax/income/credits/ptc/fraction_nonelderly.yaml | 2 +- .../parameters/gov/states/dc/tax/income/credits/ptc/max.yaml | 2 +- .../states/dc/tax/income/credits/ptc/min_elderly_age.yaml | 2 +- .../gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml | 2 +- .../gov/states/dc/tax/income/joint_separately_option.yaml | 2 +- .../parameters/gov/states/dc/tax/income/rates.yaml | 2 +- 14 files changed, 18 insertions(+), 17 deletions(-) diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml index f26d82fad6f..ccac0ae3236 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml @@ -14,6 +14,6 @@ metadata: - title: 2024 DC Form D-40 Booklet, Calculation A, Line 6 href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=55 - title: 2025 DC Form D-40 Booklet, Schedule I, Calculation A, Line 6 - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=62 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=64 values: 2021-01-01: 12_000 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml index 654877cacbf..f27f855cf1a 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml @@ -12,7 +12,7 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=34 - title: 2024 DC Form D-40 Booklet, Page 34, Line 21 href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=34 - - title: 2025 DC Form D-40 Booklet, Page 34, Line 21 - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=34 + - title: 2025 DC Form D-40 Booklet, Line 21 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=21 values: 2021-01-01: 0.32 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml index ccf936dbaae..f82acc85d22 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml @@ -12,8 +12,8 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=34 - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - - title: 2025 DC Form D-40 Booklet, Page 34, Line 27c - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=34 + - title: 2025 DC Form D-40 Booklet, Line 27c + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=22 values: 2015-01-01: 0.4 # (f)(1)(A) and (f)(1)(B) 2022-01-01: 0.7 # (f)(1)(B-1) diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml index e36814c0c24..c12c69a496b 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml @@ -16,10 +16,11 @@ metadata: href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2023_D40_Book_Final_012324.pdf#page=23 - title: 2024 DC Form D-40 Booklet, Page 23, Line 5 href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=23 - - title: 2025 DC Form D-40 Booklet, Page 23, Line 5 - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=23 + - title: 2025 DC Form D-40 Booklet, Line 5 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=26 values: 2021-01-01: 19_743 2022-01-01: 20_532 2023-01-01: 21_888 2024-01-01: 22_566 + 2025-01-01: 23_288 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml index c61e50640c5..129beabcabe 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml @@ -27,7 +27,7 @@ metadata: - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule ELC - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=70 SINGLE: values: diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml index aae02e26305..5fab1812894 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml @@ -15,6 +15,6 @@ metadata: - title: 2024 DC Form D-40 Booklet, Page 60, Schedule ELC href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=60 - title: 2025 DC Form D-40 Booklet, Schedule ELC - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=70 values: 2018-01-01: 3 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml index fd4f5a41325..5453662a440 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml @@ -24,7 +24,7 @@ metadata: - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule ELC - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=60 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=70 values: 2018-01-01: 1_000 2020-01-01: 1_010 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml index 54cf777b0cf..ce317594255 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml @@ -20,7 +20,7 @@ metadata: - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule H - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=55 brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml index b30e4f10e6f..8a822dfd7aa 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml @@ -20,7 +20,7 @@ metadata: - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule H - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=55 brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml index 4e435fc9aff..8206bd6b85f 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml @@ -22,7 +22,7 @@ metadata: - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Schedule H - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=55 values: 2021-01-01: 1_225 2022-01-01: 1_250 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml index f423a2d4cb6..36e9c4f3705 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml @@ -15,6 +15,6 @@ metadata: - title: 2024 DC Form D-40 Booklet, Page 47, Schedule H href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 - title: 2025 DC Form D-40 Booklet, Schedule H - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=56 values: 2021-01-01: 70 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml index e818e27d8a9..a0788728ac4 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml @@ -13,6 +13,6 @@ metadata: - title: 2024 DC Form D-40 Booklet, Page 47, Schedule H href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=47 - title: 2025 DC Form D-40 Booklet, Schedule H - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=47 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=57 values: 2021-01-01: 0.2 diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml index 35077713ce1..f0bdedfb153 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml @@ -12,6 +12,6 @@ metadata: - title: 2024 DC Form D-40 Booklet, Calculation J href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=44 - title: 2025 DC Form D-40 Booklet, Calculation J - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=44 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=50 values: 2021-01-01: true diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml index b900e96cacc..a26111da1f0 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml @@ -15,7 +15,7 @@ metadata: - title: 2024 DC Form D-40 Booklet, Tax Rate Schedule href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40_Booklet_011525.pdf#page=17 - title: 2025 DC Form D-40 Booklet, Tax Rate Schedule - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=17 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=20 brackets: - threshold: 2021-01-01: 0 From 7e25c9745ba945aabe0fd30fcebdb3a06614fbca Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Tue, 17 Feb 2026 16:34:36 -0500 Subject: [PATCH 6/6] Fix EITC with children match page reference to correct booklet page Co-Authored-By: Claude Opus 4.6 --- .../states/dc/tax/income/credits/eitc/with_children/match.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml index f82acc85d22..ca028345bcf 100644 --- a/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml +++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml @@ -13,7 +13,7 @@ metadata: - title: District of Columbia Tax Changes Take Effect October 1st 2024 href: https://otr.cfo.dc.gov/release/district-columbia-tax-changes-take-effect-october1-24 - title: 2025 DC Form D-40 Booklet, Line 27c - href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=22 + href: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_Final_wLinks_021226_v1.0.pdf#page=21 values: 2015-01-01: 0.4 # (f)(1)(A) and (f)(1)(B) 2022-01-01: 0.7 # (f)(1)(B-1)