Fix 2024 Connecticut income tax rates for HOH and surviving spouses (#…

…5457) * Apply Connecticut 2024 Income Tax Cuts to HOH and Surviving Spouses Fixes #5456 * Update policyengine_us/parameters/gov/states/ct/tax/income/rates/head_of_household.yaml Co-authored-by: Pavel Makarchuk <[email protected]> * Update joint.yaml * Update separate.yaml * Update single.yaml * Update surviving_spouse.yaml * Update policyengine_us/parameters/gov/states/ct/tax/income/rates/head_of_household.yaml Co-authored-by: Pavel Makarchuk <[email protected]> * Update policyengine_us/parameters/gov/states/ct/tax/income/rates/surviving_spouse.yaml Co-authored-by: Pavel Makarchuk <[email protected]> * Update policyengine_us/parameters/gov/states/ct/tax/income/rates/joint.yaml Co-authored-by: Pavel Makarchuk <[email protected]> * Update policyengine_us/parameters/gov/states/ct/tax/income/rates/separate.yaml Co-authored-by: Pavel Makarchuk <[email protected]> * Update changelog_entry.yaml Co-authored-by: Pavel Makarchuk <[email protected]> --------- Co-authored-by: Pavel Makarchuk <[email protected]>
PolicyEngine · Jan 13, 2025 · b8af6d4 · b8af6d4
1 parent 9a8d204
commit b8af6d4
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Showing 6 changed files with 21 additions and 3 deletions.
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+      - 2024 Connecticut income tax rates for HOH and surviving spouses.
diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/rates/head_of_household.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/rates/head_of_household.yaml
@@ -11,15 +11,19 @@ metadata:
       href: https://portal.ct.gov/-/media/DRS/Forms/2023/Income/2023-CT-1040-Instructions_1223.pdf#page=20
     - title: 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions
       href: https://portal.ct.gov/-/media/DRS/Forms/2022/Income/2022-CT-1040-Instructions_1222.pdf#page=20
+    - title: Connecticut General Statutes, Chapter 229, Sec. 12-700, (10)(B)(i)
+      href: https://www.cga.ct.gov/2024/sup/chap_229.htm
 brackets:
   - threshold:
       2015-01-01: 0
     rate:
       2015-01-01: 0.03
+      2024-01-10: 0.02
   - threshold:
       2015-01-01: 16_000
     rate:
-      2015-01-01: 0.05  
+      2015-01-01: 0.05
+      2024-01-10: 0.045
   - threshold:
       2015-01-01: 80_000
     rate:

diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/rates/joint.yaml
@@ -13,6 +13,8 @@ metadata:
       href: https://portal.ct.gov/-/media/DRS/Forms/2023/Income/2023-CT-1040-Instructions_1223.pdf#page=20
     - title: 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions
       href: https://portal.ct.gov/-/media/DRS/Forms/2022/Income/2022-CT-1040-Instructions_1222.pdf#page=20
+    - title: Connecticut General Statutes, Chapter 229, Sec. 12-700, (10)(C)(i)
+      href: https://www.cga.ct.gov/2024/sup/chap_229.htm
 brackets:
   - threshold:
       2015-01-01: 0

diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/rates/separate.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/rates/separate.yaml
@@ -13,6 +13,8 @@ metadata:
       href: https://portal.ct.gov/-/media/DRS/Forms/2023/Income/2023-CT-1040-Instructions_1223.pdf#page=20
     - title: 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions
       href: https://portal.ct.gov/-/media/DRS/Forms/2022/Income/2022-CT-1040-Instructions_1222.pdf#page=20
+    - title: Connecticut General Statutes, Chapter 229, Sec. 12-700, (10)(D)(i)
+      href: https://www.cga.ct.gov/2024/sup/chap_229.htm
 brackets:
   - threshold:
       2015-01-01: 0

diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/rates/single.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/rates/single.yaml
@@ -13,6 +13,8 @@ metadata:
       href: https://portal.ct.gov/-/media/DRS/Forms/2023/Income/2023-CT-1040-Instructions_1223.pdf#page=20
     - title: 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions
       href: https://portal.ct.gov/-/media/DRS/Forms/2022/Income/2022-CT-1040-Instructions_1222.pdf#page=20
+    - title: Connecticut General Statutes, Chapter 229, Sec. 12-700, (10)(A)(i)
+      href: https://www.cga.ct.gov/2024/sup/chap_229.htm
 brackets:
   - threshold:
       2015-01-01: 0

diff --git a/policyengine_us/parameters/gov/states/ct/tax/income/rates/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/ct/tax/income/rates/surviving_spouse.yaml
@@ -1,25 +1,29 @@
-description: Connecticut taxes income of widow(er) filers at these rates.
+description: Connecticut taxes income of surviving spouses at these rates.
 metadata:
   type: marginal_rate
   threshold_unit: currency-USD
   rate_unit: /1
-  label: Connecticut income tax rate widow(er) filers
+  label: Connecticut income tax rate surviving spouses
   reference:
     - title: Connecticut General Statutes, Chapter 229, Sec. 12-700, (9), (C)
       href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-700 
     - title: 2023 Form CT-1040 Connecticut Resident Income Tax Return Instructions
       href: https://portal.ct.gov/-/media/DRS/Forms/2023/Income/2023-CT-1040-Instructions_1223.pdf#page=20
     - title: 2022 Form CT-1040 Connecticut Resident Income Tax Return Instructions
       href: https://portal.ct.gov/-/media/DRS/Forms/2022/Income/2022-CT-1040-Instructions_1222.pdf#page=20
+    - title: Connecticut General Statutes, Chapter 229, Sec. 12-700, (10)(C)(i)
+      href: https://www.cga.ct.gov/2024/sup/chap_229.htm
 brackets:
   - threshold:
       2015-01-01: 0
     rate:
       2015-01-01: 0.03
+      2024-01-01: 0.02
   - threshold:
       2015-01-01: 20_000
     rate:
       2015-01-01: 0.05  
+      2024-01-01: 0.045
   - threshold:
       2015-01-01: 100_000
     rate: