Changes to fit tax form

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml

@@ -0,0 +1,9 @@
+description: Puerto Rico limits EITC eligibility to filers below or equal to this age.
+values:
+  2023-01-01: 65
+metadata:
+  unit: year
+  label: EITC maximum age
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=1

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml

@@ -0,0 +1,9 @@
+description: Puerto Rico limits EITC eligibility to people of this age or older.
+values:
+  2023-01-01: 19
+metadata:
+  unit: year
+  label: EITC minimum age
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=1

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml

@@ -1,14 +1,25 @@
 description: Puerto Rico provides this maximum earned income credit.
-values: 
-  2010-12-31: 350
-  2011-12-31: 400
-  2012-12-31: 450
-  2013-12-31: 500
-  2014-12-31: 550
-  2015-12-31: 600
+brackets:
+  - threshold: 
+      2010-12-31: 0
+    amount:
+      2010-12-31: 1656
+  - threshold: 
+      2010-12-31: 1
+    amount:
+      2010-12-31: 3864
+  - threshold: 
+      2010-12-31: 2
+    amount:
+      2010-12-31: 6072
+  - threshold: 
+      2010-12-31: 3
+    amount:
+      2010-12-31: 7173
 
 metadata:
-  unit: currency-USD
+  threshold_unit: child
+  amount_unit: currency-USD
   label: Puerto Rico earned income credit max amount
   period: year
   reference:

policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml

@@ -1,4 +1,25 @@
 description: Puerto Rico phases the earned income credit in at this rate of state gross income.
+brackets:
+  # 0 children
+  - threshold: 
+      2010-12-31: 0
+    rate:
+      2010-12-31: 0
+  # 1 child
+  - threshold: 
+      2010-12-31: 1
+    rate:
+      2010-12-31: 0.02
+  # 2 children
+  - threshold: 
+      2010-12-31: 2
+    rate:
+      2010-12-31: 0
+  # 3 children
+  - threshold: 
+      2010-12-31: 3
+    rate:
+      2010-12-31: 0
 values: 
   2010-12-31: 0.035
   2011-12-31: 0.04
@@ -8,7 +29,9 @@ values:
   2015-12-31: 0.06
 
 metadata:
-  unit: /1
+  rate_unit: /1
+  threshold_unit: 
+  type_marginal: marginal_rate
   label: Puerto Rico earned income credit phase in rate
   period: year
   reference:

policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_child_count.py

@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_earned_income_child_count(Variable):
+    value_type = int
+    entity = TaxUnit
+    label = "EITC-qualifying children"
+    definition_period = YEAR
+    reference = 
+
+    adds = ["is_child_dependent"]

policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py

@@ -9,6 +9,9 @@ class pr_earned_income_credit_eligible(Variable):
     reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit"
 
     def formula(person, period, parameters):
+        # workflow: 
+        # WRITE ME:
+        # taxpayer or spouse must be 19 or older, not a dependent, not filing as married filing separately
         p = parameters(
             period
         ).gov.territories.pr.tax.income.credits.earned_income.investment_income