Count property tax and rent refunds paid outside the income tax in household and SPM benefits

changelog.d/nd-renters-refund-net-income.fixed.md

@@ -0,0 +1 @@
+Count the property tax and rent refunds that North Dakota, Minnesota, Montana, Pennsylvania, Utah and Vermont pay outside the income tax in household and SPM benefits, and split Utah's homeowner and renter relief into the renter's credit the state pays and the homeowner's credit counties apply to the bill. Limit Vermont's renter credit to tax units that paid rent, as 32 V.S.A. 6066 requires, and let its table lookups run for every household, using the eight-person values for larger tax units as the Department of Taxes' calculator does.

policyengine_us/parameters/gov/household/household_state_benefits.yaml

@@ -102,6 +102,9 @@ values:
     - wa_rca
     # New Jersey benefits
     - nj_property_tax_relief
+    # Property tax and rent refunds that states pay in cash, outside the
+    # income tax return
+    - state_property_tax_refunds
     # Louisiana benefits
     - la_oss
     # New York benefits
@@ -208,6 +211,9 @@ values:
     - wa_rca
     # New Jersey benefits
     - nj_property_tax_relief
+    # Property tax and rent refunds that states pay in cash, outside the
+    # income tax return
+    - state_property_tax_refunds
     # Louisiana benefits
     - la_oss
     # New York benefits
@@ -314,6 +320,9 @@ values:
     - wa_rca
     # New Jersey benefits
     - nj_property_tax_relief
+    # Property tax and rent refunds that states pay in cash, outside the
+    # income tax return
+    - state_property_tax_refunds
     # Louisiana benefits
     - la_oss
     # New York benefits
@@ -422,6 +431,9 @@ values:
     - la_oss
     # New Jersey benefits
     - nj_property_tax_relief
+    # Property tax and rent refunds that states pay in cash, outside the
+    # income tax return
+    - state_property_tax_refunds
     # New York benefits
     - ny_ssp
 

policyengine_us/parameters/gov/states/household/state_property_tax_refunds.yaml

@@ -0,0 +1,58 @@
+description: States pay these property tax and rent refunds in cash, outside the income tax return.
+values:
+  # Each refund appears from the year it enters state_property_tax_credits,
+  # so this list stays inside that one in every year. The empty first block
+  # shares that list's first date; without it, PE-US would copy the 2021
+  # block back to 2015, its first modeled year.
+  # The other members of state_property_tax_credits either sit in a state's
+  # income tax credit lists, which reach net income through state income tax,
+  # or reduce the property tax bill, which no net income total subtracts.
+  1977-01-01: []
+  2021-01-01:
+    # Vermont pays the renter credit on its own claim, Form RCC-146. Schedule
+    # IN-112 carries only other refundable credits to Form IN-111.
+    - vt_renter_credit
+  2022-01-01:
+    # Montana's Department of Revenue pays the rebate on its own claim.
+    - mt_property_tax_rebate
+    - vt_renter_credit
+  2024-01-01:
+    # Minnesota pays the homestead credit refund on Form M1PR, its own return.
+    - mn_homestead_credit_refund
+    - mt_property_tax_rebate
+    # North Dakota's Tax Commissioner pays the renter's refund on SFN 24777.
+    - nd_renters_refund
+    - vt_renter_credit
+  2025-01-01:
+    - mn_homestead_credit_refund
+    - mt_property_tax_rebate
+    - nd_renters_refund
+    # Pennsylvania's Department of Revenue pays the rebate on Form PA-1000.
+    - pa_property_tax_or_rent_rebate
+    # Utah's Tax Commission pays the renter's credit, the cash part of
+    # ut_homeowner_renter_relief; counties apply the homeowner's credit to
+    # the property tax bill.
+    - ut_renters_credit
+    - vt_renter_credit
+
+metadata:
+  unit: list
+  period: year
+  label: State property tax and rent refunds paid outside the income tax
+  reference:
+    - title: N.D.C.C. 57-02-08.1(2)(b) and (d), renter's refund paid by the tax commissioner
+      href: https://ndlegis.gov/cencode/t57c02.pdf#page=16
+    - title: Minn. Stat. 290A.07, subd. 1, claims paid by the commissioner from the general fund
+      href: https://www.revisor.mn.gov/statutes/cite/290A.07
+    - title: 2025 Form M1PR instructions, refund check or direct deposit
+      href: https://www.revenue.state.mn.us/sites/default/files/2026-06/m1pr-inst-25.pdf#page=5
+    - title: Montana Department of Revenue, income tax and property tax rebate report, May 2024
+      href: https://archive.legmt.gov/content/Committees/Interim/2023-2024/Revenue/Meetings/May-2024/5.1-DOR-rebate-report.pdf#page=13
+    - title: 2025 Montana Session Laws, Chapter 767 (SB 542), sec. 3(5) and (9)
+      href: https://archive.legmt.gov/content/Sessions/69th/Contractor_index/CH0767.pdf#page=3
+    - title: 2025 Form PA-1000 booklet, Line 20, rebate deposited or mailed by the Department of Revenue
+      href: https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/ptrr/documents/2025_pa-1000_inst.pdf#page=11
+    - title: Utah Code 59-2a-203 and 59-2a-205(5), renter's credit paid by the commission from the General Fund
+      href: https://le.utah.gov/xcode/Title59/Chapter2A/C59-2a_2026010120250507.pdf#page=11
+    - title: 2024 Vermont income tax booklet, Schedule IN-112 Part II and Form RCC-146 instructions
+      href: https://tax.vermont.gov/sites/tax/files/documents/Income%20Booklet-2024.pdf#page=24

policyengine_us/parameters/gov/states/ut/tax/income/credits/refundable.yaml

@@ -1,10 +1,11 @@
 description: Utah provides these refundable income tax credits on Form TC-40.
 values:
   # Utah does not currently administer any refundable credits on the TC-40
-  # income tax return. The Homeowner's/Renter's Relief (Utah Code
-  # § 59-2A-205 / § 59-2A-305) is administered on a separate refund
-  # application (Form TC-90CB) and flows through the household-level
-  # state_property_tax_credits aggregate instead.
+  # income tax return. The Tax Commission pays the renter's credit
+  # (Utah Code § 59-2A-205) on a separate application (Form TC-90CB), and
+  # household and SPM benefits count it through state_property_tax_refunds.
+  # Counties apply the homeowner's credit (Utah Code § 59-2A-305) against
+  # the property tax bill.
   2025-01-01: []
 
 metadata:

policyengine_us/parameters/gov/states/vt/tax/income/credits/renter/max_household_size.yaml

@@ -0,0 +1,25 @@
+description: Vermont applies the renter credit income limits and fair market rents for this household size to larger households.
+# The income limit and fair market rent tables run through family size 8. The
+# Department of Taxes' renter credit calculators use Calculator sheet cells
+# G10-G12 in 2021-2022 and G11-G13 in 2023-2025. The income limit lookups use
+# IF(Household_Size>8,8,Household_Size), and the calculators accept family sizes
+# 1 through 10. Their credit amount lookup caps the size at 4, which the fair
+# market rent table already reflects by repeating the 4-person value through
+# size 8.
+values:
+  2021-01-01: 8
+metadata:
+  unit: person
+  period: year
+  label: Vermont renter credit maximum household size
+  reference:
+    - title: 2025 Renter Credit Website Calculator (Calculator sheet, cells G11-G13)
+      href: https://tax.vermont.gov/sites/tax/files/documents/2025%20Renter%20Credit%20Website%20Calculator.xlsx
+    - title: 2024 Renter Credit Website Calculator (Calculator sheet, cells G11-G13)
+      href: https://tax.vermont.gov/sites/tax/files/documents/2024%20Renter%20Credit%20Website%20Calculator.xlsx
+    - title: 2023 Renter Credit Website Calculator (Calculator sheet, cells G11-G13)
+      href: https://web.archive.org/web/20250526044955/https://tax.vermont.gov/sites/tax/files/documents/2023%20Renter%20Credit%20Website%20Calculator_1.xlsx
+    - title: 2022 Renter Credit Website Calculator (Calculator sheet, cells G10-G12)
+      href: https://tax.vermont.gov/sites/tax/files/documents/2022%20Renter%20Credit%20Website%20Calculator_1.xlsx
+    - title: 2021 Renter Credit Website Calculator (Calculator sheet, cells G10-G12)
+      href: https://tax.vermont.gov/sites/tax/files/documents/2021%20Renter%20Credit%20Website%20Calculator_8.xlsx

policyengine_us/reforms/congress/tlaib/boost/boost_middle_class_tax_credit.py

@@ -141,6 +141,7 @@ def formula(spm_unit, period, parameters):
                 "ma_eaedc",  # Massachusetts.
                 "ak_energy_relief",
                 "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
+                "state_property_tax_refunds",  # Paid outside the income tax.
                 "ny_drive_clean_rebate",
             ]
             if parameters(period).gov.contrib.ubi_center.flat_tax.deduct_ptc:

policyengine_us/reforms/congress/tlaib/economic_dignity_for_all_agenda/edaa_end_child_poverty_act.py

@@ -149,6 +149,7 @@ def formula(spm_unit, period, parameters):
                 "co_denver_property_tax_relief",  # Denver.
                 "ma_eaedc",  # Massachusetts.
                 "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
+                "state_property_tax_refunds",  # Paid outside the income tax.
                 "ny_drive_clean_rebate",
             ]
 

policyengine_us/reforms/congress/tlaib/end_child_poverty_act.py

@@ -169,6 +169,7 @@ def formula(spm_unit, period, parameters):
                 "ma_eaedc",  # Massachusetts.
                 "ak_energy_relief",
                 "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
+                "state_property_tax_refunds",  # Paid outside the income tax.
                 "ny_drive_clean_rebate",
                 "ecpa_child_benefit",
             ]

policyengine_us/reforms/states/tx/rebate/tx_rebate.py

@@ -124,6 +124,7 @@ def formula(spm_unit, period, parameters):
                 "co_denver_property_tax_relief",  # Denver.
                 "ma_eaedc",  # Massachusetts.
                 "nj_property_tax_relief",  # ANCHOR, Senior Freeze and Stay NJ.
+                "state_property_tax_refunds",  # Paid outside the income tax.
                 "ny_drive_clean_rebate",
                 "tx_rebate",
             ]