diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb2d..0b12c922d15 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: patch + changes: + changed: + - title: Update Hawaii income tax parameters with 2025 references diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml index 2e048db618b..fb82f713a75 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/availability.yaml @@ -12,3 +12,5 @@ metadata: href: https://law.justia.com/codes/hawaii/2022/title-14/chapter-235/section-235-51/ - title: 2024 Hawaii N-11 href: https://files.hawaii.gov/tax/forms/2024/n11_i.pdf#page=3 + - title: 2025 Hawaii N-11 Instructions Alternative Tax + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=33 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/rate.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/rate.yaml index 7e35919a3bf..3958110e259 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/rate.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/alternative_tax/rate.yaml @@ -12,3 +12,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2021/n11ins.pdf#page=33 - title: Hawaii Revised Statutes Title 14. Taxation.235. Income Tax Law.235-51 Tax imposed on individuals; rates.-(f).(2) href: https://law.justia.com/codes/hawaii/2021/title-14/chapter-235/section-235-51/ + - title: 2025 Hawaii N-11 Instructions Alternative Tax + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=33 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefits/expense_floor.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefits/expense_floor.yaml index b249bbe7caa..d78e1144699 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefits/expense_floor.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/dependent_care_benefits/expense_floor.yaml @@ -28,5 +28,7 @@ metadata: href: https://files.hawaii.gov/tax/forms/2020/schx_i.pdf#page=2 - title: Hawaii SCHEDULE X 2019 href: https://files.hawaii.gov/tax/forms/2019/schx_i.pdf#page=2 - - title: Hawaii SCHEDULE X 2018 + - title: Hawaii SCHEDULE X 2018 href: https://files.hawaii.gov/tax/forms/2018/schx_i.pdf#page=2 + - title: 2025 Hawaii Schedule X + href: https://files.hawaii.gov/tax/forms/current/schx_i.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/disabled_student_income_floor.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/disabled_student_income_floor.yaml index f4fcdadcef6..dfde2561e14 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/disabled_student_income_floor.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/disabled_student_income_floor.yaml @@ -26,5 +26,7 @@ metadata: href: https://files.hawaii.gov/tax/forms/2020/schx_i.pdf#page=2 - title: Hawaii SCHEDULE X 2019 href: https://files.hawaii.gov/tax/forms/2019/schx_i.pdf#page=2 - - title: Hawaii SCHEDULE X 2018 + - title: Hawaii SCHEDULE X 2018 href: https://files.hawaii.gov/tax/forms/2018/schx_i.pdf#page=2 + - title: 2025 Hawaii Schedule X + href: https://files.hawaii.gov/tax/forms/current/schx_i.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/rate.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/rate.yaml index c13012298c1..69e978648d1 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/rate.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/cdcc/rate.yaml @@ -18,8 +18,10 @@ metadata: href: https://files.hawaii.gov/tax/forms/2020/schx_i.pdf#page=2 - title: Hawaii SCHEDULE X 2019 href: https://files.hawaii.gov/tax/forms/2019/schx_i.pdf#page=2 - - title: Hawaii SCHEDULE X 2018 + - title: Hawaii SCHEDULE X 2018 href: https://files.hawaii.gov/tax/forms/2018/schx_i.pdf#page=2 + - title: 2025 Hawaii Schedule X + href: https://files.hawaii.gov/tax/forms/current/schx_i.pdf#page=2 brackets: - threshold: 2018-01-01: 0 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/eitc/match.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/eitc/match.yaml index 2146daae142..d52c6ab7eb1 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/eitc/match.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/eitc/match.yaml @@ -12,3 +12,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2022/n356_i.pdf - title: Hawaii Tax Form N-356 2023 href: https://files.hawaii.gov/tax/forms/2023/n356_i.pdf + - title: 2025 Hawaii Form N-356 Instructions + href: https://files.hawaii.gov/tax/forms/current/n356_i.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/head_of_household.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/head_of_household.yaml index ca2c57b912c..f9faa5159db 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/head_of_household.yaml @@ -13,6 +13,8 @@ metadata: href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb - title: Hawaii Tax Form N-311 2023 href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1 + - title: 2025 Hawaii Form N-311 Instructions + href: https://files.hawaii.gov/tax/forms/current/n311_i.pdf#page=1 brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/joint.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/joint.yaml index 03a7321d656..0ca7e57ca9c 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/joint.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/joint.yaml @@ -13,6 +13,8 @@ metadata: href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb - title: Hawaii Tax Form N-311 2023 href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1 + - title: 2025 Hawaii Form N-311 Instructions + href: https://files.hawaii.gov/tax/forms/current/n311_i.pdf#page=1 brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/separate.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/separate.yaml index 6e84b658065..958f5cd1905 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/separate.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/separate.yaml @@ -13,6 +13,8 @@ metadata: href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb - title: Hawaii Tax Form N-311 2023 href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1 + - title: 2025 Hawaii Form N-311 Instructions + href: https://files.hawaii.gov/tax/forms/current/n311_i.pdf#page=1 brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/single.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/single.yaml index 85384034d1a..3e218221f14 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/single.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/single.yaml @@ -13,6 +13,8 @@ metadata: href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb - title: Hawaii Tax Form N-311 2023 href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1 + - title: 2025 Hawaii Form N-311 Instructions + href: https://files.hawaii.gov/tax/forms/current/n311_i.pdf#page=1 brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml index 3c35934ec06..256f1a0e98c 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/amount/surviving_spouse.yaml @@ -13,6 +13,8 @@ metadata: href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb - title: Hawaii Tax Form N-311 2023 href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1 + - title: 2025 Hawaii Form N-311 Instructions + href: https://files.hawaii.gov/tax/forms/current/n311_i.pdf#page=1 brackets: - threshold: 2021-01-01: -.inf diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/age_threshold.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/age_threshold.yaml index 634524d67db..b743e4a4a95 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/age_threshold.yaml @@ -7,3 +7,5 @@ metadata: reference: - title: 571-2 Definitions href: https://www.capitol.hawaii.gov/hrscurrent/vol12_ch0501-0588/HRS0571/HRS_0571-0002.htm#:~:text=%C2%A7571%2D2%20Definitions.,and%20without%20regular%20court%20appearances. + - title: 2025 Hawaii Form N-311 Instructions + href: https://files.hawaii.gov/tax/forms/current/n311_i.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/amount.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/amount.yaml index a1ef6c8592b..da12c68bd5a 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/amount.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/food_excise_tax/minor_child/amount.yaml @@ -15,3 +15,5 @@ metadata: href: https://www.dochub.com/jsfiller-desk14/?mode=cors&lang=en&ref=https://www.dochub.com&projectId=1317406362&loader=tips&MEDIUM_PDFJS=true&PAGE_REARRANGE_V2_MVP=true&isPageRearrangeV2MVP=true&jsf-page-rearrange-v2=true&jsf-new-header=false#ede2dc134a0b435eb2449575bffabfdb - title: Hawaii Tax Form N-311 2023 href: https://files.hawaii.gov/tax/forms/2023/n311_i.pdf#page=1 + - title: 2025 Hawaii Form N-311 Instructions + href: https://files.hawaii.gov/tax/forms/current/n311_i.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/aged_age_threshold.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/aged_age_threshold.yaml index 9c7cce524ab..5b550cc75be 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/aged_age_threshold.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/aged_age_threshold.yaml @@ -15,3 +15,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2022/schx_i.pdf#page=1 - title: Schedule X (FORM N-11/N-15) Tax credits for Hawaii residents Rev.2021 href: https://files.hawaii.gov/tax/forms/2021/schx_i.pdf#page=1 + - title: 2025 Hawaii Schedule X + href: https://files.hawaii.gov/tax/forms/current/schx_i.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/amount.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/amount.yaml index a866af803ab..7bdd2bed379 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/amount.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/amount.yaml @@ -15,3 +15,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2022/schx_i.pdf#page=1 - title: Schedule X (FORM N-11/N-15) Tax credits for Hawaii residents Rev.2021 href: https://files.hawaii.gov/tax/forms/2021/schx_i.pdf#page=1 + - title: 2025 Hawaii Schedule X + href: https://files.hawaii.gov/tax/forms/current/schx_i.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/agi_limit.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/agi_limit.yaml index 40555b12e50..451e9e1a386 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/agi_limit.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/agi_limit.yaml @@ -16,3 +16,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2022/schx_i.pdf#page=1 - title: Schedule X (FORM N-11/N-15) Tax credits for Hawaii residents Rev.2021 href: https://files.hawaii.gov/tax/forms/2021/schx_i.pdf#page=1 + - title: 2025 Hawaii Schedule X + href: https://files.hawaii.gov/tax/forms/current/schx_i.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/rent_threshold.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/rent_threshold.yaml index a655aa8eefa..6e3be0a4b18 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/rent_threshold.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/lihrtc/eligibility/rent_threshold.yaml @@ -15,3 +15,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2022/schx_i.pdf#page=1 - title: Schedule X (FORM N-11/N-15) Tax credits for Hawaii residents Rev.2021 href: https://files.hawaii.gov/tax/forms/2021/schx_i.pdf#page=1 + - title: 2025 Hawaii Schedule X + href: https://files.hawaii.gov/tax/forms/current/schx_i.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/non_refundable.yaml index 87a1e3e8758..0013368000a 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/non_refundable.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/non_refundable.yaml @@ -11,3 +11,5 @@ metadata: reference: - title: Hawaii Revised Statutes Title 14. Taxation 235. Income Tax Law, 235-55.75 Earned income tax credit. # repealed in 2023 href: https://law.justia.com/codes/hawaii/2022/title-14/chapter-235/section-235-55-75/ + - title: 2025 Hawaii N-11 Instructions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml index b2a10d13d5f..0f48e1f0a75 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/credits/refundable.yaml @@ -28,3 +28,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2021/n11_i.pdf#page=3 - title: Hawaii Income Tax Law, Chapter 235, Section 235-55.675 # Refundable EITC law href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0055_0075.htm + - title: 2025 Hawaii N-11 Instructions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/sources.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/sources.yaml index 4a2651d960f..20406023cc9 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/sources.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/sources.yaml @@ -23,3 +23,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2018/n11ins.pdf#page=19 - title: Hawaii Income Tax Law, Chapter 235, Section 235-2.4 href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=10 + - title: 2025 Hawaii N-11 Instructions Itemized Deductions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=17 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml index ac459fee554..d6abb84053b 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/deductions.yaml @@ -26,3 +26,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2018/n11ins.pdf#page=38 - title: Hawaii Income Tax Law, Chapter 235, Section 235-2.4, (a)(2) href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=10 + - title: 2025 Hawaii N-11 Instructions Itemized Deductions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=32 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/dependent.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/dependent.yaml index e4d08a8d729..0a894e4a148 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/dependent.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/dependent.yaml @@ -17,3 +17,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2018/n11ins.pdf#page=38 - title: Hawaii Income Tax Law, Chapter 235, Section 235-2.4, (a)(3) href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=10 + - title: 2025 Hawaii N-11 Instructions Itemized Deductions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=32 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/reduction.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/reduction.yaml index b162367d95c..4bea2687fed 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/reduction.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/itemized/threshold/reduction.yaml @@ -31,3 +31,5 @@ metadata: # However, the tax forms and instructions only reflect the 2009 threshold for single filers - title: Hawaii Income Tax Law, Chapter 235, Section 235-2.4, (c)(1) href: https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf#page=11 + - title: 2025 Hawaii N-11 Instructions Itemized Deductions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=32 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml index 20444f2944d..0dc1e446c7b 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/deductions/standard/amount.yaml @@ -11,7 +11,9 @@ metadata: - title: 2023 Hawaii Tax Form Instruction Booklet line 23 href: https://files.hawaii.gov/tax/forms/2023/n11ins.pdf#page=20 - title: 2024 Hawaii Tax Form Instruction Booklet line 23 - href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=20 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=20 + - title: 2025 Hawaii Tax Form Instruction Booklet line 23 + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=20 - title: Tax Bill H.B. 2404 H.D. 1, S.D.1, C.D.1 Section 235—2.4 (a)(2) href: https://data.capitol.hawaii.gov/sessions/session2024/bills/HB2404_CD1_.HTM # The legal code does not reflect the most recent changes from Bill H.B. 2404 H.D. 1, S.D.1, C.D.1 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/aged_threshold.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/aged_threshold.yaml index 2f98b7ec504..53584738b65 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/aged_threshold.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/aged_threshold.yaml @@ -8,9 +8,13 @@ metadata: period: year label: Hawaii aged exemption age threshold reference: - - title: 2022 Hawaii Resident Income Tax Instructions #page 20, line 25 + - title: 2025 Hawaii Resident Income Tax Instructions page 20, line 25 + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=20 + - title: 2024 Hawaii Resident Income Tax Instructions page 20, line 25 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=20 + - title: 2022 Hawaii Resident Income Tax Instructions page 20, line 25 href: https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=20 - - title: 2021 Hawaii Resident Income Tax Instructions #page 20, line 25 + - title: 2021 Hawaii Resident Income Tax Instructions page 20, line 25 href: https://files.hawaii.gov/tax/forms/2021/n11ins.pdf#page=20 - title: Hawaii Income Tax Law, HRS §235-54 §18-235-54-(a)-(2) href: https://files.hawaii.gov/tax/legal/har/har_235.pdf#page=99 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/base.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/base.yaml index 359b2fc6fa4..fadaece5fb6 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/base.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/base.yaml @@ -9,9 +9,13 @@ metadata: unit: currency-USD label: Hawaii exemption base amount reference: - - title: 2022 Hawaii Resident Income Tax Instructions #page 20, line 25 + - title: 2025 Hawaii Resident Income Tax Instructions page 20, line 25 + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=20 + - title: 2024 Hawaii Resident Income Tax Instructions page 20, line 25 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=20 + - title: 2022 Hawaii Resident Income Tax Instructions page 20, line 25 href: https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=20 - - title: 2021 Hawaii Resident Income Tax Instructions #page 20, line 25 + - title: 2021 Hawaii Resident Income Tax Instructions page 20, line 25 href: https://files.hawaii.gov/tax/forms/2021/n11ins.pdf#page=20 - title: Hawaii Income Tax Law, HRS §235-54 §18-235-54-(a)-(3) # 1040 href: https://files.hawaii.gov/tax/legal/har/har_235.pdf#page=99 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/disabled.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/disabled.yaml index 0f1ead4066b..ded70efb62b 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/disabled.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/exemptions/disabled.yaml @@ -7,9 +7,13 @@ metadata: unit: currency-USD label: Hawaii disability exemption amount reference: - - title: 2022 Hawaii Resident Income Tax Instructions #page 20, line 25 + - title: 2025 Hawaii Resident Income Tax Instructions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=20 + - title: 2024 Hawaii Resident Income Tax Instructions + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=20 + - title: 2022 Hawaii Resident Income Tax Instructions href: https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=20 - - title: 2021 Hawaii Resident Income Tax Instructions #page 20, line 25 + - title: 2021 Hawaii Resident Income Tax Instructions href: https://files.hawaii.gov/tax/forms/2021/n11ins.pdf#page=20 - title: Hawaii Income Tax Law, HRS §235-54 §18-235-54-(c) href: https://files.hawaii.gov/tax/legal/har/har_235.pdf#page=100 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/rates/head_of_household.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/rates/head_of_household.yaml index 4bb709719ea..8f961c289cb 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/rates/head_of_household.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/rates/head_of_household.yaml @@ -97,4 +97,8 @@ metadata: - title: Hawaii Revised Statutes §235-51 (b) href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm - title: 2024 Hawaii Tax Form Instruction Booklet Tax Rate Schedules - href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + - title: 2025 Hawaii Tax Rate Schedules for Taxable Years Beginning After December 31, 2024 + href: https://dev1-tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/ + - title: 2025 Hawaii N-11 Instructions Tax Rate Schedules + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=48 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/rates/joint.yaml index 8340fd86205..d4d72f69fdf 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/rates/joint.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/rates/joint.yaml @@ -99,4 +99,8 @@ metadata: - title: Hawaii Revised Statutes §235-51 (a) href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm - title: 2024 Hawaii Tax Form Instruction Booklet Tax Rate Schedules - href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + - title: 2025 Hawaii Tax Rate Schedules for Taxable Years Beginning After December 31, 2024 + href: https://dev1-tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/ + - title: 2025 Hawaii N-11 Instructions Tax Rate Schedules + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=48 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/rates/separate.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/rates/separate.yaml index 1455da77f4c..c1315ffed47 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/rates/separate.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/rates/separate.yaml @@ -97,4 +97,8 @@ metadata: - title: Hawaii Revised Statutes §235-51 (c) href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm - title: 2024 Hawaii Tax Form Instruction Booklet Tax Rate Schedules - href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + - title: 2025 Hawaii Tax Rate Schedules for Taxable Years Beginning After December 31, 2024 + href: https://dev1-tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/ + - title: 2025 Hawaii N-11 Instructions Tax Rate Schedules + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=48 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/rates/single.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/rates/single.yaml index aea023a1d7c..66c1a66ca1b 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/rates/single.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/rates/single.yaml @@ -97,4 +97,8 @@ metadata: - title: Hawaii Revised Statutes §235-51 (c) href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm - title: 2024 Hawaii Tax Form Instruction Booklet Tax Rate Schedules - href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + - title: 2025 Hawaii Tax Rate Schedules for Taxable Years Beginning After December 31, 2024 + href: https://dev1-tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/ + - title: 2025 Hawaii N-11 Instructions Tax Rate Schedules + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=48 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml index 2d737c2e1b5..8b778cc3596 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/rates/surviving_spouse.yaml @@ -97,4 +97,8 @@ metadata: - title: Hawaii Revised Statutes §235-51 (a) href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm - title: 2024 Hawaii Tax Form Instruction Booklet Tax Rate Schedules - href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=48 + - title: 2025 Hawaii Tax Rate Schedules for Taxable Years Beginning After December 31, 2024 + href: https://dev1-tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/ + - title: 2025 Hawaii N-11 Instructions Tax Rate Schedules + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=48 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/military_pay/cap.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/military_pay/cap.yaml index ca7c343d3fc..019814a220c 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/military_pay/cap.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/military_pay/cap.yaml @@ -26,3 +26,5 @@ metadata: href: https://files.hawaii.gov/tax/forms/2023/n11ins.pdf#page=13 - title: Hawaii Resident Income Tax Instructions N-11 Rev.2024 href: https://files.hawaii.gov/tax/forms/2024/n11ins.pdf#page=13 + - title: 2025 Hawaii N-11 Instructions Military Pay Exclusion + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=13 diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml index c1e9c5fec9a..f8444c3f216 100644 --- a/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml +++ b/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml @@ -17,5 +17,7 @@ metadata: href: https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=13 - title: 2021 N-11 Hawaii Resident Income Tax Instructions href: https://files.hawaii.gov/tax/forms/2021/n11ins.pdf#page=13 - - title: HI Rev Stat § 235-7 (2022) + - title: HI Rev Stat Section 235-7 (2022) href: https://law.justia.com/codes/hawaii/2022/title-14/chapter-235/section-235-7/ + - title: 2025 Hawaii N-11 Instructions Subtractions + href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=13 diff --git a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml index 5d78df15d6e..146fde13f04 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/integration.yaml @@ -199,3 +199,115 @@ output: hi_cdcc: 0 hi_income_tax: 28_681 + +# ============================================================================ +# 2025 Hawaii Income Tax Tests - H.B. 2404 Widened Tax Brackets +# ============================================================================ +# These tests verify the 2025 tax bracket changes enacted under H.B. 2404. +# Key change: Bracket thresholds significantly widened for all filing statuses. +# Reference: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=48 +# ============================================================================ + +- name: Hawaii 2025 single filer low income in 1.4% bracket. + period: 2025 + input: + hi_taxable_income: 8_000 + filing_status: SINGLE + state_code: HI + output: + # 2025 Single brackets: $0-$9,600 at 1.4% + # Tax = $8,000 x 0.014 = $112.00 + hi_income_tax_before_non_refundable_credits: 112 + +- name: Hawaii 2025 single filer crossing multiple brackets. + period: 2025 + input: + hi_taxable_income: 15_000 + filing_status: SINGLE + state_code: HI + output: + # 2025 Single brackets: + # $0-$9,600 at 1.4%: $9,600 x 0.014 = $134.40 + # $9,600-$14,400 at 3.2%: $4,800 x 0.032 = $153.60 + # $14,400-$19,200 at 5.5%: $600 x 0.055 = $33.00 + # Total = $134.40 + $153.60 + $33.00 = $321.00 + hi_income_tax_before_non_refundable_credits: 321 + +- name: Hawaii 2025 joint filers in widened brackets. + period: 2025 + input: + hi_taxable_income: 25_000 + filing_status: JOINT + state_code: HI + output: + # 2025 Joint brackets: + # $0-$19,200 at 1.4%: $19,200 x 0.014 = $268.80 + # $19,200-$28,800 at 3.2%: $5,800 x 0.032 = $185.60 + # Total = $268.80 + $185.60 = $454.40 + hi_income_tax_before_non_refundable_credits: 454.40 + +- name: Hawaii 2025 head of household mid-range income. + period: 2025 + input: + hi_taxable_income: 50_000 + filing_status: HEAD_OF_HOUSEHOLD + state_code: HI + output: + # 2025 Head of Household brackets: + # $0-$14,400 at 1.4%: $14,400 x 0.014 = $201.60 + # $14,400-$21,600 at 3.2%: $7,200 x 0.032 = $230.40 + # $21,600-$28,800 at 5.5%: $7,200 x 0.055 = $396.00 + # $28,800-$36,000 at 6.4%: $7,200 x 0.064 = $460.80 + # $36,000-$50,000 at 6.8%: $14,000 x 0.068 = $952.00 + # Total = $201.60 + $230.40 + $396.00 + $460.80 + $952.00 = $2,240.80 + hi_income_tax_before_non_refundable_credits: 2_240.80 + +- name: Hawaii 2025 single filer at bracket boundary. + period: 2025 + input: + hi_taxable_income: 9_600 + filing_status: SINGLE + state_code: HI + output: + # 2025 Single: exactly at $9,600 boundary (top of 1.4% bracket) + # Tax = $9,600 x 0.014 = $134.40 + hi_income_tax_before_non_refundable_credits: 134.40 + +- name: Hawaii 2025 married filing separately in 7.6% bracket. + period: 2025 + input: + hi_taxable_income: 75_000 + filing_status: SEPARATE + state_code: HI + output: + # 2025 Married Filing Separately brackets (same as Single): + # $0-$9,600 at 1.4%: $9,600 x 0.014 = $134.40 + # $9,600-$14,400 at 3.2%: $4,800 x 0.032 = $153.60 + # $14,400-$19,200 at 5.5%: $4,800 x 0.055 = $264.00 + # $19,200-$24,000 at 6.4%: $4,800 x 0.064 = $307.20 + # $24,000-$36,000 at 6.8%: $12,000 x 0.068 = $816.00 + # $36,000-$48,000 at 7.2%: $12,000 x 0.072 = $864.00 + # $48,000-$75,000 at 7.6%: $27,000 x 0.076 = $2,052.00 + # Total = $134.40 + $153.60 + $264.00 + $307.20 + $816.00 + $864.00 + $2,052.00 = $4,591.20 + hi_income_tax_before_non_refundable_credits: 4_591.20 + +- name: Hawaii 2025 surviving spouse high income in top brackets. + period: 2025 + input: + hi_taxable_income: 400_000 + filing_status: SURVIVING_SPOUSE + state_code: HI + output: + # 2025 Surviving Spouse brackets (same as Joint): + # $0-$19,200 at 1.4%: $19,200 x 0.014 = $268.80 + # $19,200-$28,800 at 3.2%: $9,600 x 0.032 = $307.20 + # $28,800-$38,400 at 5.5%: $9,600 x 0.055 = $528.00 + # $38,400-$48,000 at 6.4%: $9,600 x 0.064 = $614.40 + # $48,000-$72,000 at 6.8%: $24,000 x 0.068 = $1,632.00 + # $72,000-$96,000 at 7.2%: $24,000 x 0.072 = $1,728.00 + # $96,000-$250,000 at 7.6%: $154,000 x 0.076 = $11,704.00 + # $250,000-$350,000 at 7.9%: $100,000 x 0.079 = $7,900.00 + # $350,000-$400,000 at 8.25%: $50,000 x 0.0825 = $4,125.00 + # Total = $268.80 + $307.20 + $528.00 + $614.40 + $1,632.00 + $1,728.00 + # + $11,704.00 + $7,900.00 + $4,125.00 = $28,807.40 + hi_income_tax_before_non_refundable_credits: 28_807.40