Add Idaho CTC revival and Georgia refundable CTC contributed reforms

changelog.d/ga-ctc-refundable-contrib.added.md

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+Add Georgia refundable child tax credit contributed reform.

changelog.d/id-ctc-revival-contrib.added.md

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+Add Idaho child tax credit revival contributed reform, with an optional refundable top-up.

policyengine_us/parameters/gov/contrib/states/ga/ctc/refundable/amount.yaml

@@ -0,0 +1,11 @@
+description: Georgia refunds up to this amount per eligible child under its refundable child tax credit reform.
+values:
+  2026-01-01: 250
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Georgia refundable child tax credit amount per child
+  reference:
+    - title: Georgia HB 136 (2025)
+      href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2

policyengine_us/parameters/gov/contrib/states/ga/ctc/refundable/in_effect.yaml

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+description: Georgia makes its child tax credit refundable if this is true.
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Georgia refundable child tax credit in effect
+  reference:
+    - title: Georgia HB 136 (2025)
+      href: https://legiscan.com/GA/text/HB136/id/3204611/Georgia-2025-HB136-Enrolled.pdf#page=2

policyengine_us/parameters/gov/contrib/states/id/ctc/in_effect.yaml

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+description: Idaho revives its expired child tax credit if this is true.
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Idaho child tax credit revival in effect
+  reference:
+    - title: Idaho Statutes Title 63, Section 63-3029L (1)
+      href: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3029L/

policyengine_us/parameters/gov/contrib/states/id/ctc/refundable/amount.yaml

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+description: Idaho refunds up to this amount per qualifying child under its refundable child tax credit reform.
+values:
+  2026-01-01: 205
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Idaho refundable child tax credit amount per child
+  reference:
+    - title: Idaho Statutes Title 63, Section 63-3029L (1)
+      href: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3029L/

policyengine_us/parameters/gov/contrib/states/id/ctc/refundable/in_effect.yaml

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+description: Idaho makes its revived child tax credit refundable if this is true.
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Idaho refundable child tax credit in effect
+  reference:
+    - title: Idaho Statutes Title 63, Section 63-3029L (1)
+      href: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3029L/

policyengine_us/reforms/reforms.py

@@ -277,6 +277,12 @@
 from .states.id.s1450 import (
     create_id_s1450_reform,
 )
+from .states.id.ctc import (
+    create_id_ctc_reform,
+)
+from .states.ga.ctc import (
+    create_ga_ctc_reform,
+)
 from .states.il.sb3567 import (
     create_il_sb3567_reform,
 )
@@ -497,6 +503,8 @@ def create_structural_reforms_from_parameters(parameters, period):
     ga_eitc = create_ga_eitc_reform(parameters, period)
     id_eitc = create_id_eitc_reform(parameters, period)
     id_s1450 = create_id_s1450_reform(parameters, period)
+    id_ctc = create_id_ctc_reform(parameters, period)
+    ga_ctc = create_ga_ctc_reform(parameters, period)
     il_sb3567 = create_il_sb3567_reform(parameters, period)
     ky_eitc = create_ky_eitc_reform(parameters, period)
     ms_eitc = create_ms_eitc_reform(parameters, period)
@@ -628,6 +636,8 @@ def create_structural_reforms_from_parameters(parameters, period):
         ga_eitc,
         id_eitc,
         id_s1450,
+        id_ctc,
+        ga_ctc,
         il_sb3567,
         ky_eitc,
         ms_eitc,

policyengine_us/reforms/states/ga/ctc/__init__.py

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+from .ga_ctc_reform import (
+    create_ga_ctc_reform,
+    ga_ctc_reform,
+)

policyengine_us/reforms/states/ga/ctc/ga_ctc_reform.py

@@ -0,0 +1,83 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import period as period_
+from policyengine_us.variables.gov.states.tax.income.non_refundable_credit_cap import (
+    state_non_refundable_credit_limit,
+)
+
+
+def create_ga_ctc() -> Reform:
+    class ga_refundable_ctc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Georgia refundable child tax credit"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.GA
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.ga.ctc
+            # Potential is the full Georgia CTC worksheet amount before the
+            # nonrefundable liability limit.
+            potential = tax_unit("ga_ctc_potential", period)
+            ordered_credits = parameters(
+                period
+            ).gov.states.ga.tax.income.credits.non_refundable
+            credit_limit = state_non_refundable_credit_limit(
+                tax_unit,
+                period,
+                ordered_credits,
+                "ga_income_tax_before_non_refundable_credits",
+                "ga_ctc",
+            )
+            non_refundable = min_(potential, credit_limit)
+            unused_credit = max_(potential - non_refundable, 0)
+            # Cap the refund at amount per eligible child (same child count as
+            # ga_ctc_potential: qualifying children under the age threshold).
+            baseline = parameters(period).gov.states.ga.tax.income.credits.ctc
+            person = tax_unit.members
+            age = person("age", period)
+            ctc_eligible_child = person("ctc_qualifying_child", period)
+            ga_child_age_eligible = age < baseline.age_threshold
+            eligible_children = tax_unit.sum(ctc_eligible_child & ga_child_age_eligible)
+            refund_limit = p.refundable.amount * eligible_children
+            return min_(unused_credit, refund_limit)
+
+    class ga_refundable_credits(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Georgia refundable credits"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.GA
+        adds = ["ga_refundable_ctc"]
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(ga_refundable_ctc)
+            self.update_variable(ga_refundable_credits)
+
+    return reform
+
+
+def create_ga_ctc_reform(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_ga_ctc()
+
+    p = parameters.gov.contrib.states.ga.ctc
+
+    reform_active = False
+    current_period = period_(period)
+
+    for _ in range(5):
+        if p(current_period).refundable.in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_ga_ctc()
+    else:
+        return None
+
+
+ga_ctc_reform = create_ga_ctc_reform(None, None, bypass=True)

policyengine_us/reforms/states/id/ctc/__init__.py

@@ -0,0 +1,4 @@
+from .id_ctc_reform import (
+    create_id_ctc_reform,
+    id_ctc_reform,
+)

policyengine_us/reforms/states/id/ctc/id_ctc_reform.py

@@ -0,0 +1,94 @@
+from policyengine_us.model_api import *
+from policyengine_core.periods import instant
+from policyengine_core.periods import period as period_
+from policyengine_us.variables.gov.states.tax.income.non_refundable_credit_cap import (
+    state_non_refundable_credit_limit,
+)
+
+
+def create_id_ctc() -> Reform:
+    class id_refundable_ctc(Variable):
+        value_type = float
+        entity = TaxUnit
+        label = "Idaho refundable child tax credit"
+        unit = USD
+        definition_period = YEAR
+        defined_for = StateCode.ID
+
+        def formula(tax_unit, period, parameters):
+            p = parameters(period).gov.contrib.states.id.ctc
+            # Potential is the revived (nonrefundable) Idaho CTC worksheet
+            # amount, ctc_qualifying_children * amount.
+            potential = tax_unit("id_ctc", period)
+            ordered_credits = parameters(
+                period
+            ).gov.states.id.tax.income.credits.non_refundable
+            credit_limit = state_non_refundable_credit_limit(
+                tax_unit,
+                period,
+                ordered_credits,
+                "id_income_tax_before_non_refundable_credits",
+                "id_ctc",
+            )
+            non_refundable = min_(potential, credit_limit)
+            unused_credit = max_(potential - non_refundable, 0)
+            eligible_children = tax_unit("ctc_qualifying_children", period)
+            refund_limit = p.refundable.amount * eligible_children
+            refundable_credit = min_(unused_credit, refund_limit)
+            # Only pay the refundable portion when the refundable option is on;
+            # otherwise the revival stays purely nonrefundable.
+            return where(p.refundable.in_effect, refundable_credit, 0)
+
+    def modify_parameters(parameters):
+        # Revive id_ctc in the ordered nonrefundable list (it was dropped as of
+        # 2026), so the baseline credit applies against liability again.
+        non_refundable = parameters.gov.states.id.tax.income.credits.non_refundable
+        current_non_refundable = non_refundable(instant("2026-01-01"))
+        if "id_ctc" not in current_non_refundable:
+            non_refundable.update(
+                start=instant("2026-01-01"),
+                stop=instant("2100-12-31"),
+                value=list(current_non_refundable) + ["id_ctc"],
+            )
+        # Register the refundable top-up in the refundable list.
+        refundable = parameters.gov.states.id.tax.income.credits.refundable
+        current_refundable = refundable(instant("2026-01-01"))
+        if "id_refundable_ctc" not in current_refundable:
+            refundable.update(
+                start=instant("2026-01-01"),
+                stop=instant("2100-12-31"),
+                value=list(current_refundable) + ["id_refundable_ctc"],
+            )
+        return parameters
+
+    class reform(Reform):
+        def apply(self):
+            self.update_variable(id_refundable_ctc)
+            self.modify_parameters(modify_parameters)
+
+    return reform
+
+
+def create_id_ctc_reform(parameters, period, bypass: bool = False):
+    if bypass:
+        return create_id_ctc()
+
+    p = parameters.gov.contrib.states.id.ctc
+
+    reform_active = False
+    current_period = period_(period)
+
+    for _ in range(5):
+        node = p(current_period)
+        if node.in_effect or node.refundable.in_effect:
+            reform_active = True
+            break
+        current_period = current_period.offset(1, "year")
+
+    if reform_active:
+        return create_id_ctc()
+    else:
+        return None
+
+
+id_ctc_reform = create_id_ctc_reform(None, None, bypass=True)

policyengine_us/tests/code_health/test_non_refundable_credit_downstream_consumers.py

@@ -12,6 +12,12 @@
         "variables/gov/states/de/tax/income/credits/eitc/de_eitc.py",
         "variables/gov/states/de/tax/income/credits/eitc/refundability_calculation/de_income_tax_if_claiming_non_refundable_eitc.py",
     },
+    "ga_ctc": {
+        # Georgia refundable CTC contrib reform references "ga_ctc" only as the
+        # ordering key for state_non_refundable_credit_limit; it reads the
+        # pre-ordering ga_ctc_potential for the value, not the applied credit.
+        "reforms/states/ga/ctc/ga_ctc_reform.py",
+    },
     "ky_personal_tax_credits": {
         "variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit_potential.py",
     },