diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..5ee6120d316 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: minor + changes: + changed: + - Update Ohio income tax model for tax year 2025 with new brackets, exemptions, and credits. diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml index 65dc0cd9c00..333e27e7b31 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/additions.yaml @@ -16,5 +16,7 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=3 - title: Ohio Income Tax Form 2023 Instructions href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=19 - - title: Ohio Income Tax Form 2024 Instructions - href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=19 + - title: Ohio Income Tax Form 2024 Instructions + href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=19 + - title: Ohio Income Tax Form 2025 Instructions (Page 19) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=19 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml index 0dcd831a9a7..36beb17a98d 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/agi_threshold.yaml @@ -6,11 +6,15 @@ metadata: unit: currency-USD label: Ohio assigns minimum income threshold to pay individual income tax. reference: + - title: Ohio Revised Code Section 5747.02, Tax rates + href: https://codes.ohio.gov/ohio-revised-code/section-5747.02 - title: Ohio Income Tax Form 2021 Instructions href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=31 - title: Ohio Income Tax Form 2022 Instructions href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=31 - title: Ohio Income Tax Form 2023 Instructions href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=46 - - title: Ohio Income Tax Form 2024 Instructions - href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=18 + - title: Ohio Income Tax Form 2024 Instructions + href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=18 + - title: Ohio Income Tax Form 2025 Instructions (Page 18) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=18 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/cdcc/match.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/cdcc/match.yaml index 834a81a5088..95b3d3bbc90 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/cdcc/match.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/cdcc/match.yaml @@ -19,7 +19,9 @@ metadata: type: single_amount label: Ohio Child Care and Dependent Care Credit amount reference: - - title: Ohio 2021 Instructions for Filing Original and Amended - Line 6 – Child Care and Dependent Care Credit + - title: Ohio Revised Code Section 5747.054, Tax credit based on federal dependent care credit + href: https://codes.ohio.gov/ohio-revised-code/section-5747.054 + - title: Ohio 2021 Instructions for Filing Original and Amended - Line 6 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=30 - title: Ohio Income Tax Form 2022 Instructions (line 6) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 @@ -27,5 +29,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=45 - title: Ohio Income Tax Form 2024 Instructions (line 6) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=45 - - title: Ohio Section 5747.054, Tax credit based on federal dependent care credit - href: https://codes.ohio.gov/ohio-revised-code/section-5747.054 + - title: Ohio Income Tax Form 2025 Instructions (Page 45) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=45 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml index 003faab8406..4da4a7365d7 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/eitc/rate.yaml @@ -6,7 +6,7 @@ metadata: period: year label: Ohio earned income credit rate reference: - - title: Ohio Revised Code §5747.71 | Earned income tax credit + - title: Ohio Revised Code Section 5747.71 | Earned income tax credit href: https://codes.ohio.gov/ohio-revised-code/section-5747.71 - title: Ohio 2022 Instructions for Filing Original and Amended - Line 13 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21 @@ -14,3 +14,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29 - title: Ohio Income Tax Form 2024 Instructions (line 13) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29 + - title: Ohio Income Tax Form 2025 Instructions (Page 29) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/exemption/amount.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/exemption/amount.yaml index cd534a61f12..45291700d5e 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/exemption/amount.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/exemption/amount.yaml @@ -15,13 +15,15 @@ metadata: period: year label: Ohio Exemption Credit amount reference: - - title: Ohio Revised Code - Section 5747.022: Tax credits for exemptions - href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-022/ - - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions (Line 9) - href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 + - title: Ohio Revised Code Section 5747.022 - Tax credits for exemptions + href: https://codes.ohio.gov/ohio-revised-code/section-5747.022 - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions (Line 9) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 + - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions (Line 9) + href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 - title: Ohio Income Tax Form 2023 Instructions (line 9) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=28 - title: Ohio Income Tax Form 2024 Instructions (line 9) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29 + - title: Ohio Income Tax Form 2025 Instructions (Page 29) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/agi_subtractions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/agi_subtractions.yaml index 00fa41e567b..aa8eec860d0 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/agi_subtractions.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/agi_subtractions.yaml @@ -5,6 +5,8 @@ metadata: period: year label: Ohio joint filing credit adjusted gross income subtractions reference: + - title: Ohio Revised Code Section 5747.05(E)(1), Tax credits + href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 @@ -13,8 +15,8 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29 - title: Ohio Income Tax Form 2024 Instructions (line 12) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29 - - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1) - href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-05/ + - title: Ohio Income Tax Form 2025 Instructions (Page 29) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29 values: diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml index 0998ce00b5c..b842c83e933 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/cap.yaml @@ -7,6 +7,8 @@ metadata: unit: currency-USD label: Ohio joint filing credit cap reference: + - title: Ohio Revised Code Section 5747.05(E)(1), Tax credits + href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 @@ -15,5 +17,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=30 - title: Ohio Income Tax Form 2024 Instructions (line 12) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29 - - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1) - href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 + - title: Ohio Income Tax Form 2025 Instructions (Page 29) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml index 2aca85ab5e5..9c3ea9b90eb 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/income_threshold.yaml @@ -1,4 +1,4 @@ -description: Ohio limits the joint filing credit to filers with head and spouse each having at least this adjusted gross income. +description: Ohio limits the joint filing credit to filers with head and spouse each having at least this adjusted gross income. values: 2021-01-01: 500 @@ -7,6 +7,8 @@ metadata: unit: currency-USD label: Ohio joint filing credit income threshold reference: + - title: Ohio Revised Code Section 5747.05(E)(1), Tax credits + href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 @@ -15,5 +17,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29 - title: Ohio Income Tax Form 2024 Instructions (line 12) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29 - - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) (1) - href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 + - title: Ohio Income Tax Form 2025 Instructions (Page 29) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml index 7128b6678d4..90ef2f3087b 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/other_non_refundable_credits.yaml @@ -18,3 +18,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=7 - title: 2024 Ohio Schedule of Credits Instructions href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml index 8b53300e2b4..5c9713597ca 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/joint_filing/rate.yaml @@ -4,8 +4,10 @@ metadata: amount_unit: /1 type: single_amount period: year - label: Ohio joint filing credit income rate + label: Ohio joint filing credit income rate reference: + - title: Ohio Revised Code Section 5747.05(E), Tax credits + href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 - title: 2021 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions Line 12 @@ -14,8 +16,8 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=30 - title: Ohio Income Tax Form 2024 Instructions (line 12) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=29 - - title: Ohio Revised Code - Section 5747.05 Tax credits. (E) - href: https://codes.ohio.gov/ohio-revised-code/section-5747.05 + - title: Ohio Income Tax Form 2025 Instructions (Page 29) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=29 brackets: - threshold: diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml index 59177713d92..e5519932ddf 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/age_threshold.yaml @@ -6,9 +6,11 @@ metadata: period: year label: Ohio Lump Sum Distribution Credit age threshold reference: - - title: Ohio Section R.C. 5747.055, Tax credit for retirement income. (F) + - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 - - title: Ohio 2021 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and School District Income Tax (SD 100) + - title: Ohio 2021 Instructions for Filing Original and Amended (line 5) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29 - title: Ohio Income Tax Form 2024 Instructions (line 5) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml index 0c22ec60e0d..eab35edce95 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/base_amount.yaml @@ -4,14 +4,16 @@ values: metadata: unit: currency-USD period: year - label: Ohio lump sum distribution credit base amount + label: Ohio lump sum distribution credit base amount reference: - - title: Ohio Section R.C. 5747.055, Tax credit for retirement income. (F) + - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 - - title: Ohio 2021 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and School District Income Tax (SD 100) + - title: Ohio 2021 Instructions for Filing Original and Amended (line 5) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29 - title: Ohio Income Tax Form 2023 Instructions (line 5) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=28 - title: Ohio Income Tax Form 2024 Instructions (line 5) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/expected_remaining_years.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/expected_remaining_years.yaml index 2766909c0f2..34c246a3022 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/expected_remaining_years.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/expected_remaining_years.yaml @@ -1,17 +1,21 @@ -description: Ohio provides the following multiples corresponding to the lump sum recipient’s age. +description: Ohio provides the following multiples corresponding to the lump sum recipient's age. metadata: - type: single_amount + type: single_amount threshold_unit: year period: year amount_unit: /1 - label: Ohio lump sum distribution credit expected remaining years of life + label: Ohio lump sum distribution credit expected remaining years of life reference: - - title: Ohio 2021 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and School District Income Tax (SD 100) + - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income + href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio 2021 Instructions for Filing Original and Amended (line 5) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29 - - title: Ohio 2022 Instructions for Filing Original and Amended Individual Income Tax (IT 1040) and School District Income Tax (SD 100) + - title: Ohio 2022 Instructions for Filing Original and Amended (line 5) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=29 - title: Ohio Income Tax Form 2024 Instructions (line 5) Table 1 href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=44 + - title: Ohio Income Tax Form 2025 Instructions (Page 44) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=44 brackets: - threshold: 2021-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml index 19ce5293ea4..0b78a33875d 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/lump_sum_distribution/income_limit.yaml @@ -6,9 +6,11 @@ metadata: period: year label: Ohio lump sum distribution credit income limit reference: - - title: Ohio Laws and Administrative Rules Section 5747.055 (G) - href: https://codes.ohio.gov/ohio-revised-code/section-5747.055#:~:text=(G)%20A%20taxpayer%20sixty%2D,Code%2C%20as%20shown%20on%20an + - title: Ohio Revised Code Section 5747.055(G) + href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 - title: Ohio Income Tax Form 2023 Instructions (line 2) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27 - title: Ohio Income Tax Form 2024 Instructions (line 5) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml index c131c144cae..50217b46020 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_public_tuition.yaml @@ -5,7 +5,7 @@ brackets: amount: 2021-01-01: 500 2023-01-01: 1_000 - - threshold: + - threshold: 2021-01-01: 50_000 amount: 2021-01-01: 1_000 @@ -23,7 +23,9 @@ metadata: type: single_amount label: Ohio Non Public School Credit amount reference: - - title: Ohio Income Tax Form, Line 16 – Nonchartered, Nonpublic School Tuition Credit, R.C. 5747.75 + - title: Ohio Revised Code Section 5747.75, Credit for dependents who attend nonchartered nonpublic school + href: https://codes.ohio.gov/ohio-revised-code/section-5747.75 + - title: Ohio Income Tax Form 2021, Line 16 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=21 - title: Ohio Income Tax Form 2022, Line 16 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=21 @@ -31,6 +33,6 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=29 - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 16) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=30 - - title: Credit for dependents who attend nonchartered nonpublic school. - href: https://codes.ohio.gov/ohio-revised-code/section-5747.75 + - title: Ohio Income Tax Form 2025 Instructions (Page 30) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=30 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_refundable.yaml index 3971b0ad510..a9449f35656 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/non_refundable.yaml @@ -15,7 +15,7 @@ values: - oh_senior_citizen_credit - oh_retirement_credit - oh_non_public_school_credits - - oh_exemption_credit + - oh_exemption_credit - oh_joint_filing_credit metadata: unit: list @@ -30,3 +30,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=7 - title: 2024 Ohio Tax Form 1040 (Schedule of Credits, Sequence 7) href: https://tax.ohio.gov/static/webview/view1/UIExtension/1/pdf-view.html?filename=forms/ohio_individual/individual/2024/1040-bundle-original-fi.pdf + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/age_threshold.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/age_threshold.yaml index bbbef606350..acbabad6a92 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/age_threshold.yaml @@ -6,9 +6,11 @@ metadata: period: year label: Ohio lump sum retirement income credit age threshold reference: - - title: Ohio Section R.C. 5747.055, Tax credit for retirement income. (F) + - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 - - title: Ohio Income Tax Form Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3) + - title: Ohio Income Tax Form 2021 Lump Sum Retirement Credit Worksheet (line 3) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29 - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 3) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/divisor.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/divisor.yaml index d5cf79d325c..390a8bdfff2 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/divisor.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/divisor.yaml @@ -258,13 +258,15 @@ metadata: type: single_amount label: Ohio lump sum retirement credit divisor reference: - - title: Ohio Income Tax Form Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3) + - title: Ohio Revised Code Section 5747.055(C), (D), and (E) + href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio Income Tax Form 2021 Lump Sum Retirement Credit Worksheet (line 3) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29 - - title: Ohio 2022 Instructions for Filing Original and Amended - Line 3 – Lump Sum Retirement Credit R.C. 5747.055(C) & (D) & (E). + - title: Ohio 2022 Instructions for Filing Original and Amended - Line 3 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 - title: Ohio Income Tax Form 2023 Instructions (Table 1) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=43 - - title: Ohio Income Tax Form 2024 Instructions (Table 1) + - title: Ohio Income Tax Form 2024 Instructions (Table 1) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=44 - - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.055(C), (D), and (E). - href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio Income Tax Form 2025 Instructions (Page 44) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=44 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/income_limit.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/income_limit.yaml index e90c3f535f5..ce17cf651fd 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/lump_sum/income_limit.yaml @@ -6,13 +6,15 @@ metadata: period: year label: Ohio lump sum retirement income credit retirement credit income limit reference: - - title: Ohio 2021 Instructions for Filing Original and Amended - Line 2 – Retirement Credit R.C. 5747.055(B) - href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.055 (C) + - title: Ohio Revised Code Section 5747.055(C), Tax credit for retirement income href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 - - title: Ohio 2022 Instructions for Filing Original and Amended - Line 2 – Retirement Income Credit R.C. 5747.055(B) + - title: Ohio 2021 Instructions for Filing Original and Amended - Line 2 + href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 + - title: Ohio 2022 Instructions for Filing Original and Amended - Line 2 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 - title: Ohio Income Tax Form 2023 Instructions (line 2) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27 - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 3) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/amount.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/amount.yaml index 2c2dd76d535..680a992dac4 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/amount.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/amount.yaml @@ -30,13 +30,15 @@ metadata: type: single_amount label: Ohio pension based retirement income credit amount reference: - - title: Ohio Income Tax Form Lump Sum Retirement Credit Worksheet Table 2 + - title: Ohio Revised Code Section 5747.055(B), Tax credit for retirement income + href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio Income Tax Form 2021 Lump Sum Retirement Credit Worksheet Table 2 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=29 - - title: Ohio 2022 Instructions for Filing Original and Amended - Line 2 – Retirement Income Credit R.C. 5747.055(B) + - title: Ohio 2022 Instructions for Filing Original and Amended - Line 2 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 - title: Ohio Income Tax Form 2023 Instructions (Table 2) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=43 - - title: Ohio Income Tax Form 2024 Instructions (table 2) + - title: Ohio Income Tax Form 2024 Instructions (Table 2) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=44 - - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.055(B), Tax credit for retirement income - href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio Income Tax Form 2025 Instructions (Page 44) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=44 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/income_limit.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/income_limit.yaml index 40451a839ba..1a0d46cd140 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/income_limit.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/retirement/pension_based/income_limit.yaml @@ -6,13 +6,15 @@ metadata: period: year label: Ohio pension based retirement income credit retirement credit income limit reference: - - title: Ohio 2021 Instructions for Filing Original and Amended - Line 2 – Retirement Credit R.C. 5747.055(B) - href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.055(B), Tax credit for retirement income + - title: Ohio Revised Code Section 5747.055(B), Tax credit for retirement income href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 - - title: Ohio 2022 Instructions for Filing Original and Amended - Line 2 – Retirement Income Credit R.C. 5747.055(B) + - title: Ohio 2021 Instructions for Filing Original and Amended - Line 2 + href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 + - title: Ohio 2022 Instructions for Filing Original and Amended - Line 2 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 - title: Ohio Income Tax Form 2023 Instructions (line 2) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27 - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 2) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/age_threshold.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/age_threshold.yaml index a62dd86471b..aaca75dc5bf 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/age_threshold.yaml @@ -6,7 +6,9 @@ metadata: period: year label: Ohio Senior Citizen Credit age threshold reference: - - title: Ohio 2021 Instructions for Filing Original and Amended - Line 4 – Senior Citizen Credit R.C. 5747.055(F) + - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income + href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio 2021 Instructions for Filing Original and Amended - Line 4 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - title: Ohio Income Tax Form 2022 Instructions (line 4) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 @@ -14,5 +16,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27 - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 4) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 - - title: Ohio Section R.C. 5747.055(F), Tax credit for retirement income. - href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/amount.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/amount.yaml index 69c8e6def1e..f6792696f22 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/amount.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/credits/senior_citizen/amount.yaml @@ -15,7 +15,9 @@ metadata: type: single_amount label: Ohio senior citizen credit amount reference: - - title: Ohio 2021 Instructions for Filing Original and Amended - Line 4 – Senior Citizen Credit + - title: Ohio Revised Code Section 5747.055(F), Tax credit for retirement income + href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio 2021 Instructions for Filing Original and Amended - Line 4 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=20 - title: Ohio Income Tax Form 2022 Instructions (line 4) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=20 @@ -23,5 +25,5 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=27 - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 4) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=28 - - title: Ohio Section R.C. 5747.055(F), Tax credit for retirement income. - href: https://codes.ohio.gov/ohio-revised-code/section-5747.055 + - title: Ohio Income Tax Form 2025 Instructions (Page 28) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=28 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml index 5f7d5bf5c81..e5bb66d57fa 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml @@ -9,19 +9,21 @@ values: - educator_expense - disability_benefits - oh_unreimbursed_medical_care_expense_deduction_person - + metadata: unit: list period: year label: Ohio adjusted gross income deductions reference: + - title: Ohio Revised Code Section 5747.01 + href: https://codes.ohio.gov/ohio-revised-code/section-5747.01 - title: Ohio 2021 Instructions for Filing Original and Amended href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=16 - - title: Ohio 2022 Tax Form + - title: Ohio 2022 Tax Form href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=16 - title: Ohio 2023 Schedule of Adjustments href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/1040-bundle-original.pdf#page=3 - - title: Ohio Income Tax Form 2024 Instructions- Schedule of Adjustments + - title: Ohio Income Tax Form 2024 Instructions - Schedule of Adjustments href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=19 - - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.01 - href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-01/ + - title: Ohio Income Tax Form 2025 Instructions (Page 19) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=19 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/plan_529_contributions/cap.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/plan_529_contributions/cap.yaml index 3615eaffe89..e0729ec74f3 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/plan_529_contributions/cap.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/plan_529_contributions/cap.yaml @@ -6,13 +6,15 @@ metadata: period: year label: Ohio 529 plan contribution deduction cap reference: - - title: Ohio 2021 Instructions for Filing Original and Amended - Line 31 – Contributions to an Ohio 529 Plan R.C. 5747.01(A)(9) - href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=18 - - title: Ohio Revised Code, Title 57 Taxation, Chapter 5747 Income Tax, Section 5747.01(A)(9) + - title: Ohio Revised Code Section 5747.01(A)(9) href: https://codes.ohio.gov/ohio-revised-code/section-5747.01 - - title: Ohio 2022 Tax Form - Line 31 – Contributions to an Ohio 529 Plan + - title: Ohio 2021 Instructions for Filing Original and Amended - Line 31 + href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=18 + - title: Ohio 2022 Tax Form - Line 31 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=18 - title: Ohio Income Tax Form 2023 Instructions (line 31) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=18 - - title: Ohio Income Tax Form 2024 Instructions Ohio Schedule of Credits (line 36) + - title: Ohio Income Tax Form 2024 Instructions (line 36) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=24 + - title: Ohio Income Tax Form 2025 Instructions (Page 24) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=24 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/unreimbursed_medical_care_expenses/rate.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/unreimbursed_medical_care_expenses/rate.yaml index 1468fc634ee..71fcbae41e2 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/unreimbursed_medical_care_expenses/rate.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/unreimbursed_medical_care_expenses/rate.yaml @@ -6,15 +6,15 @@ metadata: period: year label: Ohio Unreimbursed Medical Care Expenses Deduction AGI threshold reference: - - title: Ohio Tax Form 2021 - Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36) + - title: Ohio Revised Code Section 5747.01(A)(10)(b) + href: https://codes.ohio.gov/ohio-revised-code/section-5747.01 + - title: Ohio Tax Form 2021 - Unreimbursed Medical Care Expenses Worksheet href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=18 - - title: Ohio Tax Form 2022 - Deductions Line 36 – Unreimbursed Medical & Health Care Expenses + - title: Ohio Tax Form 2022 - Deductions Line 36 href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=18 - - title: Ohio Tax Form - Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36) - href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=27 - title: Ohio Income Tax Form 2023 Instructions (Unreimbursed Medical Care Expenses Worksheet) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=40 - - title: Ohio Income Tax Form 2024 Instructions- Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 43) + - title: Ohio Income Tax Form 2024 Instructions (Unreimbursed Medical Care Expenses Worksheet) href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=25 - - title: Ohio Revised Code Section 5747.01(A)(10)(b) - href: https://codes.ohio.gov/ohio-revised-code/section-5747.01 + - title: Ohio Income Tax Form 2025 Instructions (Page 25) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=25 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/exemptions/personal/amount.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/exemptions/personal/amount.yaml index 988a635504d..6df220ae853 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/exemptions/personal/amount.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/exemptions/personal/amount.yaml @@ -4,14 +4,17 @@ brackets: 2021-01-01: 0 amount: 2021-01-01: 2_400 - - threshold: + 2025-01-01: 2_500 + - threshold: 2021-01-01: 40_000 amount: 2021-01-01: 2_150 + 2025-01-01: 2_250 - threshold: 2021-01-01: 80_000 amount: 2021-01-01: 1_900 + 2025-01-01: 2_000 metadata: type: single_amount threshold_unit: currency-USD @@ -19,14 +22,16 @@ metadata: period: year label: Ohio Personal Exemption reference: - - title: Ohio Revised Code - Section 5747.025: Personal exemptions (A)(1)(2)(3) + - title: Ohio Revised Code - Section 5747.025 Personal exemptions (A)(1)(2)(3) href: https://law.justia.com/codes/ohio/2022/title-57/chapter-5747/section-5747-025/ - - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Intructions (line 4) - href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=14 - - title: 2021 Ohio IT 1040 Individual Income Tax Return Form (line 4) + - title: 2021 Ohio IT 1040 Individual Income Tax Return Form (line 4) href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2021/pit-it1040-booklet.pdf#page=14 + - title: 2022 Ohio IT 1040 Individual Income Tax Return Form Instructions (line 4) + href: https://tax.ohio.gov/static/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=14 - title: Ohio Income Tax Form 2023 Instructions (line 4) href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=17 - title: Ohio Income Tax Form 2024 Instructions (line 4) - href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=17 + href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=17 + - title: Ohio Income Tax Form 2025 Instructions (Page 17) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=17 diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/rates.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/rates.yaml index 7bdcf4a6e97..8e8c4608a75 100644 --- a/policyengine_us/parameters/gov/states/oh/tax/income/rates.yaml +++ b/policyengine_us/parameters/gov/states/oh/tax/income/rates.yaml @@ -76,8 +76,10 @@ metadata: href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2022/it1040-sd100-instruction-booklet.pdf#page=31 - title: Ohio Income Tax Form 2023 Instructions href: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/it1040-sd100-instructionbooklet.pdf#page=46 - - title: Ohio Income Tax Form 2024 Instructions + - title: Ohio Income Tax Form 2024 Instructions href: https://dam.assets.ohio.gov/image/upload/v1735920104/tax.ohio.gov/forms/ohio_individual/individual/2024/it1040-booklet.pdf#page=18 + - title: Ohio Income Tax Form 2025 Instructions (Page 18) + href: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf#page=18 - title: House Bill 96 href: https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb96/07_EN/pdf/#page=2608 diff --git a/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration_2025.yaml b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration_2025.yaml new file mode 100644 index 00000000000..a27fdd67829 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/integration_2025.yaml @@ -0,0 +1,95 @@ +# Ohio 2025 Income Tax Integration Tests +# Based on 2025 IT 1040 Booklet and Ohio Revised Code Chapter 5747 +# Tests 2025 parameter values: exemptions ($2,500/$2,250/$2,000) and rates (0%/2.75%/3.15%) + +- name: 2025 - Single filer medium income (2.75% bracket) + absolute_error_margin: 5 + period: 2025 + input: + people: + person1: + age: 45 + employment_income: 68_050 + is_tax_unit_head: true + tax_units: + tax_unit: + members: [person1] + spm_units: + spm_unit: + members: [person1] + households: + household: + members: [person1] + state_code: OH + output: + # Income: $68,050 (middle exemption tier: $40k-$80k) + # Exemption: 1 * $2,250 = $2,250 + # Taxable income: $68,050 - $2,250 = $65,800 + # Tax: $342 base + 2.75% of ($65,800 - $26,050) = $1,435 + oh_personal_exemptions: 2_250 + oh_taxable_income: 65_800 + oh_income_tax_before_non_refundable_credits: 1_435 + +- name: 2025 - High income married couple (3.15% bracket) + absolute_error_margin: 10 + period: 2025 + input: + people: + person1: + age: 50 + employment_income: 100_000 + is_tax_unit_head: true + person2: + age: 48 + employment_income: 50_000 + is_tax_unit_spouse: true + tax_units: + tax_unit: + members: [person1, person2] + filing_status: JOINT + spm_units: + spm_unit: + members: [person1, person2] + households: + household: + members: [person1, person2] + state_code: OH + output: + # Income: $150,000 (high exemption tier: >$80k) + # Exemptions: 2 * $2,000 = $4,000 + # Taxable income: $150,000 - $4,000 = $146,000 + oh_personal_exemptions: 4_000 + oh_taxable_income: 146_000 + +- name: 2025 - Low income family (lowest exemption tier) + absolute_error_margin: 5 + period: 2025 + input: + people: + person1: + age: 35 + employment_income: 25_000 + is_tax_unit_head: true + person2: + age: 33 + employment_income: 10_000 + is_tax_unit_spouse: true + child1: + age: 8 + is_tax_unit_dependent: true + tax_units: + tax_unit: + members: [person1, person2, child1] + spm_units: + spm_unit: + members: [person1, person2, child1] + households: + household: + members: [person1, person2, child1] + state_code: OH + output: + # Income: $35,000 (lowest exemption tier: <=$40k) + # Exemptions: 3 * $2,500 = $7,500 + # Taxable income: $35,000 - $7,500 = $27,500 + oh_personal_exemptions: 7_500 + oh_taxable_income: 27_500