Add dependent-exemption/credit age-gate contributed reforms for 13 states

CLAUDE.md

@@ -53,6 +53,12 @@ make documentation
 ```
 
 ## GitHub Workflow
+- **Default branch is `main`, NOT `master`.** Base new work on `main`:
+  `git fetch upstream main && git checkout -b <branch> upstream/main`. A personal
+  fork's `origin/master` is often stale or absent — `git checkout master` can
+  silently land you on an ancient commit (e.g. a 1.44.x-era tree missing recent
+  contribs), so always branch from `upstream/main` (or `origin/main` when the fork
+  is current). Note the upstream remote uses `main` and has no `master` ref.
 - Checkout a PR: `gh pr checkout [PR-NUMBER]`
 - View PR list: `gh pr list`
 - View PR details: `gh pr view [PR-NUMBER]`
@@ -84,7 +90,7 @@ changelog.d/medicaid-ce-exclusions.md
 
 ## Project Requirements
 - Python >= 3.11, < 3.15
-- Follow GitHub Flow with PRs targeting master branch
+- Follow GitHub Flow with PRs targeting the `main` branch (the default branch is `main`, **not** `master`)
 - Every PR needs a changelog fragment in `changelog.d/`
 - **ALWAYS run `make format` before every commit** - this is mandatory
 

changelog.d/al-dependent-exemption-age-gate.added.md

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+Added an Alabama dependent exemption contributed reform with an adjustable per-dependent amount and optional age limit.

changelog.d/ar-dependent-credit-age-limit.added.md

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+Added an optional age limit to the Arkansas dependent tax credit contributed reform.

changelog.d/az-dependent-credit-age-gate.added.md

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+Added an Arizona dependent tax credit contributed reform with an adjustable per-dependent amount and optional age limit.

changelog.d/ca-dependent-credit-age-gate.added.md

@@ -0,0 +1 @@
+Add California dependent credit age-gate contributed reform.

changelog.d/ga-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Added Georgia dependent exemption age-gate contributed reform.

changelog.d/ia-dependent-credit-age-gate.added.md

@@ -0,0 +1 @@
+Add Iowa dependent credit age-gate contributed reform.

changelog.d/il-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Added Illinois dependent exemption age-gate contributed reform.

changelog.d/ks-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Added Kansas dependent exemption age-gate contributed reform.

changelog.d/mn-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Add Minnesota dependent exemption age-gate contributed reform.

changelog.d/ms-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Added Mississippi dependent exemption age-gate contributed reform.

changelog.d/nj-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Add New Jersey dependent exemption age-gate contributed reform.

changelog.d/ny-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Added a New York dependent exemption contributed reform with an adjustable per-dependent amount and an optional age limit.

changelog.d/sc-dependent-exemption-age-gate.added.md

@@ -0,0 +1 @@
+Add South Carolina dependent exemption age-gate contributed reform.

policyengine_us/parameters/gov/contrib/states/al/dependent_exemption/age_limit/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Alabama limits the dependent exemption to dependents under a given age when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Alabama dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/al/dependent_exemption/age_limit/threshold.yaml

@@ -0,0 +1,7 @@
+description: Alabama limits the dependent exemption to dependents under this age when the age limit is in effect.
+values:
+  2021-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Alabama dependent exemption age threshold

policyengine_us/parameters/gov/contrib/states/al/dependent_exemption/amount.yaml

@@ -0,0 +1,7 @@
+description: Alabama provides this dependent exemption amount per eligible dependent under the contributed reform. A negative sentinel uses the baseline AGI-stepped amount (a no-op at default); a non-negative value applies a flat per-dependent amount.
+values:
+  0000-01-01: -1
+metadata:
+  unit: currency-USD
+  period: year
+  label: Alabama dependent exemption reform amount

policyengine_us/parameters/gov/contrib/states/al/dependent_exemption/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Alabama applies an adjustable dependent exemption reform when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Alabama dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/age_limit/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Arkansas limits the dependent tax credit to dependents under a given age when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Arkansas dependent credit age limit in effect

policyengine_us/parameters/gov/contrib/states/ar/dependent_credit/age_limit/threshold.yaml

@@ -0,0 +1,7 @@
+description: Arkansas limits the dependent tax credit to dependents under this age when the age limit is in effect.
+values:
+  2021-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Arkansas dependent credit age threshold

policyengine_us/parameters/gov/contrib/states/az/dependent_credit/age_limit/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Arizona limits the dependent tax credit to dependents under a given age when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Arizona dependent credit age limit in effect

policyengine_us/parameters/gov/contrib/states/az/dependent_credit/age_limit/threshold.yaml

@@ -0,0 +1,7 @@
+description: Arizona limits the dependent tax credit to dependents under this age when the age limit is in effect.
+values:
+  2021-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Arizona dependent credit age threshold

policyengine_us/parameters/gov/contrib/states/az/dependent_credit/amount.yaml

@@ -0,0 +1,7 @@
+description: Arizona provides this dependent tax credit amount per eligible dependent under the contributed reform. A negative sentinel uses the baseline age-based amount (a no-op at default); a non-negative value applies a flat per-dependent amount.
+values:
+  0000-01-01: -1
+metadata:
+  unit: currency-USD
+  period: year
+  label: Arizona dependent credit reform amount

policyengine_us/parameters/gov/contrib/states/az/dependent_credit/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Arizona applies an adjustable dependent tax credit reform when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Arizona dependent credit reform in effect

policyengine_us/parameters/gov/contrib/states/ca/dependent_credit/age_limit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: California limits the dependent exemption credit to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: California dependent credit age limit in effect

policyengine_us/parameters/gov/contrib/states/ca/dependent_credit/age_limit/threshold.yaml

@@ -0,0 +1,9 @@
+description: California limits the dependent exemption credit to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: California dependent credit age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ca/dependent_credit/amount.yaml

@@ -0,0 +1,26 @@
+description: California provides this dependent exemption credit amount per eligible dependent under the contributed reform. Defaults to the baseline amount, so activating the reform at the default is a no-op.
+values:
+  1999-01-01: 227
+  2021-01-01: 400
+  2022-01-01: 433
+  2023-01-01: 446
+  2024-01-01: 461
+  2025-01-01: 475
+metadata:
+  label: California dependent credit amount
+  period: year
+  unit: currency-USD
+  uprating: gov.states.ca.cpi
+  reference:
+  - title: 2021 Form 540 California Resident Income Tax Return
+    href: https://www.ftb.ca.gov/forms/2021/2021-540.pdf#page=2
+  - title: 2022 Form 540 California Resident Income Tax Return
+    href: https://www.ftb.ca.gov/forms/2022/2022-540.pdf#page=2
+  - title: 2023 Form 540 California Resident Income Tax Return
+    href: https://www.ftb.ca.gov/forms/2023/2023-540.pdf#page=2
+  - title: 2024 Form 540 California Resident Income Tax Return
+    href: https://www.ftb.ca.gov/forms/2024/2024-540.pdf#page=2
+  - title: 2025 Form 540 California Resident Income Tax Return
+    href: https://www.ftb.ca.gov/forms/2025/2025-540.pdf#page=2
+  - title: Cal. Rev. & Tax. Code § 17054
+    href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17054.&nodeTreePath=3.20.2&lawCode=RTC

policyengine_us/parameters/gov/contrib/states/ca/dependent_credit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: California applies the dependent exemption credit reform, if this is true (separates the per-dependent exemption credit from the personal exemption credits so it can be re-priced and age-gated).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: California dependent credit reform in effect

policyengine_us/parameters/gov/contrib/states/ga/dependent_exemption/age_limit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Georgia limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Georgia dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/ga/dependent_exemption/age_limit/threshold.yaml

@@ -0,0 +1,9 @@
+description: Georgia limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Georgia dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ga/dependent_exemption/amount.yaml

@@ -0,0 +1,15 @@
+description: Georgia provides this per-dependent exemption amount under the reform.
+
+values:
+  2024-01-01: 4_000
+  2026-01-01: 5_000
+
+metadata:
+  label: Georgia dependent exemption amount
+  period: year
+  unit: currency-USD
+  reference:
+  - title: 2025 IT-511 Individual Income Tax Booklet - page 17 - FORM 500, LINE 14
+    href: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download#page=17
+  - title: Georgia HB463 (2025-2026), Section 2-2 amending O.C.G.A. § 48-7-26(b)
+    href: https://www.legis.ga.gov/api/legislation/document/20252026/249080#page=3

policyengine_us/parameters/gov/contrib/states/ga/dependent_exemption/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Georgia applies the dependent exemption reform, if this is true (modifies only the per-dependent exemption, not the personal exemption).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Georgia dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/ia/dependent_credit/age_limit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Iowa limits the dependent exemption credit to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Iowa dependent credit age limit in effect

policyengine_us/parameters/gov/contrib/states/ia/dependent_credit/age_limit/threshold.yaml

@@ -0,0 +1,9 @@
+description: Iowa limits the dependent exemption credit to dependents under this age.
+
+values:
+  2021-01-01: 18
+
+metadata:
+  label: Iowa dependent credit age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ia/dependent_credit/amount.yaml

@@ -0,0 +1,22 @@
+description: Iowa provides this dependent exemption credit amount per eligible dependent under the contributed reform. Defaults to the baseline amount, so activating the reform at the default is a no-op.
+
+values:
+  2021-01-01: 40
+
+metadata:
+  label: Iowa dependent credit amount
+  period: year
+  unit: currency-USD
+  reference:
+  - title: 2021 IA1040 Iowa Income Tax Return, Step 3
+    href: https://revenue.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf#page=1
+  - title: 2021 IA1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/sites/default/files/2023-01/2021%20Expanded%20Instructions_010323.pdf#page=9
+  - title: 2022 IA1040 Iowa Income Tax Return, Step 3
+    href: https://revenue.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=1
+  - title: 2022 IA1040 Income Tax Return instructions
+    href: https://revenue.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=8
+  - title: 2024 IA1040 Iowa Income Tax Return Instruction, Step 3
+    href: https://revenue.iowa.gov/media/4152/download?inline#page=8
+  - title: 2025 IA 1040 Expanded Instructions, Exemption Credits
+    href: https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/exemption-credits

policyengine_us/parameters/gov/contrib/states/ia/dependent_credit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Iowa applies the dependent exemption credit reform, if this is true (separates the per-dependent exemption credit from the personal exemption credit so it can be re-priced and age-gated).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Iowa dependent credit reform in effect

policyengine_us/parameters/gov/contrib/states/il/dependent_exemption/age_limit/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Illinois limits the dependent exemption to dependents under a given age when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Illinois dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/il/dependent_exemption/age_limit/threshold.yaml

@@ -0,0 +1,7 @@
+description: Illinois limits the dependent exemption to dependents under this age when the age limit is in effect.
+values:
+  2021-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Illinois dependent exemption age threshold

policyengine_us/parameters/gov/contrib/states/il/dependent_exemption/amount.yaml

@@ -0,0 +1,26 @@
+description: Illinois provides this dependent exemption amount per eligible dependent under the contributed reform. Defaults to the baseline amount, so activating the reform at the default is a no-op.
+values:
+  2021-01-01: 2_375
+  2022-01-01: 2_425
+  2024-01-01: 2_775
+  2025-01-01: 2_850
+metadata:
+  unit: currency-USD
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: nearest
+      interval: 25
+  period: year
+  label: Illinois dependent exemption reform amount
+  reference:
+    - title: 2021 Schedule IL-E/EIC - Illinois Exemption and Earned Income Credit
+      href: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/2021/individual/il-1040-schedule-il-e-eic.pdf#page=1
+    - title: 2022 Schedule IL-E/EIC - Illinois Exemption and Earned Income Credit
+      href: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/2022/individual/il-1040-schedule-il-e-eic.pdf#page=1
+    - title: 2023 Schedule IL-E/EIC - Illinois Exemption and Earned Income Credit
+      href: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/2023/individual/il-1040-schedule-il-e-eic.pdf#page=1
+    - title: 2024 Schedule IL-E/EIC - Illinois Exemption and Earned Income Credit
+      href: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/2024/individual/il-1040-schedule-il-e-eic.pdf#page=1
+    - title: 2025 Schedule IL-E/EIC - Illinois Exemption and Earned Income Credit
+      href: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-schedule-il-e-eic.pdf#page=1

policyengine_us/parameters/gov/contrib/states/il/dependent_exemption/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Illinois applies a separate, adjustable dependent exemption reform when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Illinois dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/age_limit/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Kansas limits the dependent exemption to dependents under a certain age, if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Kansas dependent exemption age limit in effect

policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/age_limit/threshold.yaml

@@ -0,0 +1,9 @@
+description: Kansas limits the dependent exemption to dependents under this age.
+
+values:
+  2025-01-01: 18
+
+metadata:
+  label: Kansas dependent exemption age threshold
+  period: year
+  unit: year

policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/amount.yaml

@@ -0,0 +1,21 @@
+description: Kansas provides this per-dependent exemption amount under the contributed reform. Defaults to the baseline amount, so activating the reform at the default is a no-op.
+
+values:
+  2021-01-01: 2_250
+  2024-01-01: 2_320
+
+metadata:
+  label: Kansas dependent exemption amount
+  period: year
+  unit: currency-USD
+  reference:
+  - title: 2023 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=2
+  - title: 2024 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=2
+  - title: 2025 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=2
+  - title: Kansas Notice 24-08 Changes to individual income tax
+    href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2
+  - title: Kan. Stat. 79-32,121 (a)
+    href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual

policyengine_us/parameters/gov/contrib/states/ks/dependent_exemption/in_effect.yaml

@@ -0,0 +1,9 @@
+description: Kansas applies the dependent exemption reform, if this is true (modifies only the per-dependent exemption, not the personal exemption).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Kansas dependent exemption reform in effect

policyengine_us/parameters/gov/contrib/states/mn/dependent_exemption/age_limit/in_effect.yaml

@@ -0,0 +1,7 @@
+description: Minnesota limits the dependent exemption to dependents under a given age when this is true.
+values:
+  2021-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Minnesota dependent exemption age limit in effect