Puerto Rico regular tax before credits

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Puerto Rico regular tax before credits.

policyengine_us/parameters/gov/territories/pr/tax/income/normal_tax_percent_reduction.yaml

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+description: Puerto Rico determines the percentage reduction of normal tax based on gross income.  
+brackets:
+  - threshold: 
+      2024-01-01: 0
+    amount:
+      2024-01-01: 0.92
+  - threshold: 
+      2024-01-01: 100_001
+    amount:
+      2024-01-01: 0.95
+metadata:
+  amount_unit: /1
+  threshold_unit: currency-USD
+  type: single_amount
+  label: Puerto Rico normal tax percentage reduction
+  period: year
+  reference:
+    - title: Gov. of Puerto Rico Form 482.0 2024 
+      href: https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3

policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/pr_tax_before_credits.yaml

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+- name: Lower bracket
+  period: 2024
+  input:
+    state_code: PR
+    pr_gross_income: 100_000
+    pr_tax: 2_000
+    pr_gradual_adjustment_amount: 0
+  output:
+    pr_tax_before_credits: 1_840
+
+- name: Upper bracket
+  period: 2024
+  input:
+    state_code: PR
+    pr_gross_income: 100_001
+    pr_tax: 1_000
+    pr_gradual_adjustment_amount: 500
+  output:
+    pr_tax_before_credits: 1_425

policyengine_us/variables/gov/territories/pr/tax/income/gradual_adjustment/pr_gradual_adjustment_amount.py

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+from policyengine_us.model_api import *
+
+
+class pr_gradual_adjustment_amount(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico gradual adjustment amount"
+    documentation = (
+        "An additional amount added to tax amount for high income filers."
+    )
+    unit = USD
+    definition_period = YEAR
+    defined_for = "pr_gradual_adjustment_eligibility"
+    reference = "https://hacienda.pr.gov/sites/default/files/individuals_2024_rev._jul_12_24_9-30-24_informative.pdf#page=3"

policyengine_us/variables/gov/territories/pr/tax/income/pr_tax.py

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+from policyengine_us.model_api import *
+
+
+class pr_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico tax"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1004/subchapter-a/30061/"

policyengine_us/variables/gov/territories/pr/tax/income/pr_tax_before_credits.py

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+from policyengine_us.model_api import *
+
+
+class pr_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Puerto Rico regular tax before credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.PR
+    reference = "https://hacienda.pr.gov/sites/default/files/inst_individuals_2023.pdf#page=19"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.territories.pr.tax.income
+        gross_income = tax_unit("pr_gross_income", period)
+        tax = tax_unit("pr_tax", period)
+        gradual_adjustment = tax_unit("pr_gradual_adjustment_amount", period)
+        total_normal_tax = tax + gradual_adjustment
+
+        return total_normal_tax * p.normal_tax_percent_reduction.calc(
+            gross_income
+        )