reference and test

PolicyEngine · Jan 29, 2025 · 16f3f33 · 16f3f33
1 parent be25a51
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diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/alternate_tax/rate.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/alternate_tax/rate.yaml
@@ -16,3 +16,5 @@ metadata:
     href: https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=1
   - title: 2022 IA1040 Income Tax Return instructions
     href: https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=54
+  - title: 2023 Iowa Alternate Tax Worksheet
+    href: https://revenue.iowa.gov/media/2754/download?inline
diff --git a/policyengine_us/parameters/gov/states/ia/tax/income/modified_income/sources.yaml b/policyengine_us/parameters/gov/states/ia/tax/income/modified_income/sources.yaml
@@ -22,4 +22,5 @@ metadata:
     href: https://tax.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf#page=1
   - title: 2022 IA1040 Income Tax Return instructions
     href: https://tax.iowa.gov/sites/default/files/2023-03/2022%20Expanded%20Instructions_022023.pdf#page=37
-
+  - title: 2023 Iowa Alternate Tax Worksheet
+    href: https://revenue.iowa.gov/media/2754/download?inline
diff --git a/...ngine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_income_tax_before_credits.yaml b/...ngine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_income_tax_before_credits.yaml
@@ -49,3 +49,30 @@
         state_code: IA
   output:
     ia_income_tax_before_credits: 1_500
+
+- name: Post 2023, only the consolidated structure applies
+  period: 2023
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        ia_base_tax_indiv: 700
+        ia_amt_indiv: 100
+        ia_base_tax_joint: 1_500
+        ia_amt_joint: 50
+      person2:
+        is_tax_unit_spouse: true
+        ia_base_tax_indiv: 600
+        ia_amt_indiv: 100
+        ia_base_tax_joint: 0
+        ia_amt_joint: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        ia_income_tax_consolidated: 4_000
+    households:
+      household:
+        members: [person1, person2]
+        state_code: IA
+  output:
+    ia_income_tax_before_credits: 4_000