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Update DC 2025 income tax parameters #7421

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Merged
PavelMakarchuk merged 6 commits into from
Feb 17, 2026
+52 −2
Merged

Update DC 2025 income tax parameters #7421

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bf79e58
Update DC 2025 income tax parameters
DTrim99 Feb 17, 2026
27b8082
Add 2025 D-40 Booklet references to all DC income tax parameters
DTrim99 Feb 17, 2026
6acd3db
Remove Notice of Oct. 1, 2025 Tax Changes references
DTrim99 Feb 17, 2026
7108486
Add 2025 Schedule H AGI eligibility thresholds
DTrim99 Feb 17, 2026
c6cc630
Fix 2025 D-40 Booklet page references and add EITC phase-out value
hua7450 Feb 17, 2026
7e25c97
Fix EITC with children match page reference to correct booklet page
PavelMakarchuk Feb 17, 2026
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4 changes: 4 additions & 0 deletions changelog_entry.yaml
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@@ -0,0 +1,4 @@
- bump: patch
changes:
changed:
- 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.
2 changes: 2 additions & 0 deletions ...gine_us/parameters/gov/states/dc/tax/income/additions/self_employment_loss/threshold.yaml
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Expand Up @@ -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=64
values:
2021-01-01: 12_000
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/cdcc/match.yaml
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Expand Up @@ -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, 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
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/with_children/match.yaml
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Expand Up @@ -12,6 +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, 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=21
values:
2015-01-01: 0.4 # (f)(1)(A) and (f)(1)(B)
2022-01-01: 0.7 # (f)(1)(B-1)
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3 changes: 3 additions & 0 deletions ...us/parameters/gov/states/dc/tax/income/credits/eitc/without_children/phase_out/start.yaml
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Expand Up @@ -16,8 +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, 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
9 changes: 8 additions & 1 deletion policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/income_limit.yaml
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Expand Up @@ -26,6 +26,8 @@ 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=70

SINGLE:
values:
Expand All @@ -35,6 +37,7 @@ SINGLE:
2022-01-01: 157_200
2023-01-01: 167_400
2024-01-01: 174_300
2025-01-01: 180_100

JOINT:
values:
Expand All @@ -45,6 +48,7 @@ JOINT:
2022-01-01: 157_200
2023-01-01: 167_400
2024-01-01: 174_300
2025-01-01: 180_100

SEPARATE:
values:
Expand All @@ -55,7 +59,8 @@ 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)
Expand All @@ -65,6 +70,7 @@ 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:
Expand All @@ -75,3 +81,4 @@ SURVIVING_SPOUSE:
2022-01-01: 157_200
2023-01-01: 167_400
2024-01-01: 174_300
2025-01-01: 180_100
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_age.yaml
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Expand Up @@ -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=70
values:
2018-01-01: 3
3 changes: 3 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/kccatc/max_amount.yaml
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Expand Up @@ -23,10 +23,13 @@ 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=70
values:
2018-01-01: 1_000
2020-01-01: 1_010
2021-01-01: 1_020
2022-01-01: 1_045
2023-01-01: 1_115
2024-01-01: 1_160
2025-01-01: 1_200
3 changes: 3 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_elderly.yaml
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Expand Up @@ -19,6 +19,8 @@ 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=55
brackets:
- threshold:
2021-01-01: -.inf
Expand All @@ -30,6 +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
Expand Down
3 changes: 3 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/fraction_nonelderly.yaml
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Expand Up @@ -19,6 +19,8 @@ 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=55
brackets:
- threshold:
2021-01-01: -.inf
Expand All @@ -38,6 +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
Expand Down
3 changes: 3 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/max.yaml
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Expand Up @@ -21,8 +21,11 @@ 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=55
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
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/min_elderly_age.yaml
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Expand Up @@ -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=56
values:
2021-01-01: 70
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/rent_ratio.yaml
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Expand Up @@ -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=57
values:
2021-01-01: 0.2
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/rate.yaml
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Expand Up @@ -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
4 changes: 3 additions & 1 deletion policyengine_us/parameters/gov/states/dc/tax/income/deductions/itemized/phase_out/start.yaml
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Expand Up @@ -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:
Expand Down
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/joint_separately_option.yaml
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Expand Up @@ -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=50
values:
2021-01-01: true
2 changes: 2 additions & 0 deletions policyengine_us/parameters/gov/states/dc/tax/income/rates.yaml
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Expand Up @@ -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=20
brackets:
- threshold:
2021-01-01: 0
Expand Down
2 changes: 2 additions & 0 deletions ...engine_us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/amount.yaml
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Expand Up @@ -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
2 changes: 2 additions & 0 deletions ..._us/parameters/gov/states/dc/tax/income/subtractions/disabled_exclusion/income_limit.yaml
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Expand Up @@ -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