| {"problem_statement": "Louisiana itemized deductions\nref:\r\nhttps://revenue.louisiana.gov/TaxForms/IT540WEB(2022)%20F%20D2.pdf (page2) \r\nhttps://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf (page 2, line 8A-8D) \r\nhttps://www.irs.gov/pub/irs-pdf/f1040sa.pdf (federal itemized deductions) \r\nhttps://legis.la.gov/legis/Law.aspx?d=101760", "patch_to_review": "diff --git a/changelog_entry.yaml b/changelog_entry.yaml\nindex e69de29bb2d..ec51656d252 100644\n--- a/changelog_entry.yaml\n+++ b/changelog_entry.yaml\n@@ -0,0 +1,4 @@\n+- bump: minor\n+ changes:\n+ added:\n+ - Louisiana itemized deductions.\ndiff --git a/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/limit_to_medical_expense_deduction.yaml b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/limit_to_medical_expense_deduction.yaml\nnew file mode 100644\nindex 00000000000..a230ae7368f\n--- /dev/null\n+++ b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/limit_to_medical_expense_deduction.yaml\n@@ -0,0 +1,16 @@\n+description: Louisiana subtracts from adjusted gross income the excess of the federal medical expense deduction over the standard deduction if this is true.\n+values:\n+ 2021-01-01: False \n+ 2022-01-01: True\n+\n+metadata:\n+ unit: bool\n+ period: year\n+ label: Louisiana itemized deduction medical expense exceedance availability\n+ reference:\n+ - title: Louisiana legal code | RS 47:293 (3)\n+ href: https://www.legis.la.gov/Legis/Law.aspx?d=101760\n+ - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, page 2\n+ href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\n+ - title: General Information for Filing Your 2021 Louisiana Resident Individual Income Tax Return, page 1\n+ href: https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\ndiff --git a/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml\nnew file mode 100644\nindex 00000000000..e59ef6cd067\n--- /dev/null\n+++ b/policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml\n@@ -0,0 +1,15 @@\n+description: Louisiana subtracts from adjusted gross income this fraction of the excess of the federal medical itemized deduction over the federal standard deduction.\n+values:\n+ 2022-01-01: 1\n+\n+metadata:\n+ unit: /1\n+ period: year\n+ label: Louisiana excess itemized deduction fraction\n+ reference:\n+ # This policy parameter was introduced in 2022\n+ - title: Louisiana legal code | RS 47:293 (3)\n+ href: https://www.legis.la.gov/Legis/Law.aspx?d=101760\n+ - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, page 2\n+ href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\n+\ndiff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml\nnew file mode 100644\nindex 00000000000..8fbc3210544\n--- /dev/null\n+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/deductions/la_itemized_deductions.yaml\n@@ -0,0 +1,72 @@\n+- name: Outside Louisiana, no Louisiana deductions\n+ period: 2022\n+ input:\n+ state_code: NY\n+ standard_deduction: 12_950\n+ tax_unit_itemizes: false\n+ output:\n+ la_itemized_deductions: 0\n+\n+- name: 2022 Louisiana deduction given Single status, with medical expense deduction 20_000\n+ period: 2022\n+ input:\n+ state_code: LA\n+ standard_deduction: 12_950\n+ medical_expense_deduction: 20_000\n+ tax_unit_itemizes: true\n+ output:\n+ la_itemized_deductions: 7_050\n+\n+- name: 2022 Louisiana deduction given Single status, with medical expense deduction 20_000\n+ period: 2022\n+ input:\n+ state_code: LA\n+ standard_deduction: 12_950\n+ medical_expense_deduction: 20_000\n+ tax_unit_itemizes: true\n+ output:\n+ la_itemized_deductions: 7_050\n+\n+- name: 2021 Louisiana deduction given Single status, with federal itemized deductions 30_000\n+ period: 2021\n+ input:\n+ state_code: LA\n+ standard_deduction: 12_550\n+ medical_expense_deduction: 20_000\n+ itemized_deductions_less_salt: 30_000\n+ tax_unit_itemizes: true\n+ output:\n+ la_itemized_deductions: 17_450\n+ #30_000-12_550\n+\n+- name: 2021 Louisiana deduction given Single status, with federal itemized deductions 10_000\n+ period: 2021\n+ input:\n+ state_code: LA\n+ standard_deduction: 12_550\n+ medical_expense_deduction: 20_000\n+ itemized_deductions_less_salt: 10_000\n+ tax_unit_itemizes: true\n+ output:\n+ la_itemized_deductions: 0\n+ #10_000-12_550<0\n+\n+- name: 2022 Louisiana deduction given Head of Household status, with medical expense deduction 20_000\n+ period: 2022\n+ input:\n+ state_code: LA\n+ standard_deduction: 19_400\n+ medical_expense_deduction: 20_000\n+ tax_unit_itemizes: true\n+ output:\n+ la_itemized_deductions: 600\n+\n+- name: 2022 Louisiana deduction given Head of Widow status, with medical expense deduction 20_000\n+ period: 2022\n+ input:\n+ state_code: LA\n+ standard_deduction: 25_900\n+ medical_expense_deduction: 20_000\n+ tax_unit_itemizes: true\n+ output:\n+ la_itemized_deductions: 0\ndiff --git a/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_taxable_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_taxable_income.yaml\nnew file mode 100644\nindex 00000000000..7dfc98724f8\n--- /dev/null\n+++ b/policyengine_us/tests/policy/baseline/gov/states/la/tax/income/la_taxable_income.yaml\n@@ -0,0 +1,19 @@\n+- name: Unit test 1\n+ period: 2020\n+ input:\n+ state_code: LA\n+ adjusted_gross_income: 3_000\n+ la_itemized_deductions: 1_000\n+ la_exemptions: 1_000\n+ output:\n+ la_taxable_income: 1_000 #3_000-1_000-1_000=1_000>0 \n+\n+- name: Unit test 2\n+ period: 2020\n+ input:\n+ state_code: LA\n+ adjusted_gross_income: 3_000\n+ la_itemized_deductions: 2_000\n+ la_exemptions: 2_000\n+ output:\n+ la_taxable_income: 0 #3_000-2_000-2_000<0 \ndiff --git a/policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py b/policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py\nnew file mode 100644\nindex 00000000000..ae58a3c8537\n--- /dev/null\n+++ b/policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py\n@@ -0,0 +1,49 @@\n+from policyengine_us.model_api import *\n+\n+\n+class la_itemized_deductions(Variable):\n+ value_type = float\n+ entity = TaxUnit\n+ label = \"Louisiana itemized deduction\"\n+ unit = USD\n+ definition_period = YEAR\n+ reference = [\n+ \"https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\", # 2022 line 8B-line 8C\n+ \"https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\", # 2021 line 8A-line 8C\n+ \"https://www.legis.la.gov/Legis/Law.aspx?d=101760\", # (3)\n+ ]\n+ defined_for = StateCode.LA\n+\n+ def formula(tax_unit, period, parameters):\n+ p = parameters(\n+ period\n+ ).gov.states.la.tax.income.deductions.itemized.medical_expenses.exceedance\n+ us_standard_deduction = tax_unit(\"standard_deduction\", period)\n+ itemizing = tax_unit(\"tax_unit_itemizes\", period)\n+ # In 2022 Louisiana limits the itemized deductions to the amount of federal medical\n+ # expense deduction less the federal standard deduction\n+ if p.limit_to_medical_expense_deduction:\n+ # In the legal code the deduction is multiplied by a certain rate, which is not\n+ # represented in the tax form\n+ medical_expense_deduction = add(\n+ tax_unit, period, [\"medical_expense_deduction\"]\n+ )\n+ medical_exepense_ded_less_standard_ded = (\n+ max_(medical_expense_deduction - us_standard_deduction, 0)\n+ * p.rate\n+ )\n+ return where(\n+ itemizing, medical_exepense_ded_less_standard_ded, 0\n+ ) # 2022 itemized deductions\n+ # In 2021 Louisiana limits the state itemized deductions value to the value of the federal\n+ # itemized deductions less the federal standard deduction\n+ else:\n+ us_itemized_deduction = tax_unit(\n+ \"itemized_deductions_less_salt\", period\n+ )\n+ itemized_less_standard_ded = max_(\n+ 0, us_itemized_deduction - us_standard_deduction\n+ )\n+ return where(\n+ itemizing, itemized_less_standard_ded, 0\n+ ) # 2021 itemized deductions\ndiff --git a/policyengine_us/variables/gov/states/la/tax/income/la_exemptions.py b/policyengine_us/variables/gov/states/la/tax/income/la_exemptions.py\nnew file mode 100644\nindex 00000000000..22992b14472\n--- /dev/null\n+++ b/policyengine_us/variables/gov/states/la/tax/income/la_exemptions.py\n@@ -0,0 +1,10 @@\n+from policyengine_us.model_api import *\n+\n+\n+class la_exemptions(Variable):\n+ value_type = float\n+ entity = TaxUnit\n+ label = \"Louisiana exemptions\"\n+ unit = USD\n+ definition_period = YEAR\n+ defined_for = StateCode.LA\ndiff --git a/policyengine_us/variables/gov/states/la/tax/income/la_taxable_income.py b/policyengine_us/variables/gov/states/la/tax/income/la_taxable_income.py\nindex 615665798cd..2564ba7a6fc 100644\n--- a/policyengine_us/variables/gov/states/la/tax/income/la_taxable_income.py\n+++ b/policyengine_us/variables/gov/states/la/tax/income/la_taxable_income.py\n@@ -8,3 +8,11 @@ class la_taxable_income(Variable):\n defined_for = StateCode.LA\n unit = USD\n definition_period = YEAR\n+\n+ def formula(tax_unit, period, parameters):\n+ return max_(\n+ tax_unit(\"adjusted_gross_income\", period)\n+ - tax_unit(\"la_itemized_deductions\", period)\n+ - tax_unit(\"la_exemptions\", period),\n+ 0,\n+ )\ndiff --git a/policyengine_us/variables/gov/states/tax/income/state_income_tax.py b/policyengine_us/variables/gov/states/tax/income/state_income_tax.py\nindex 6e40e5ccac3..afb5a2f5261 100644\n--- a/policyengine_us/variables/gov/states/tax/income/state_income_tax.py\n+++ b/policyengine_us/variables/gov/states/tax/income/state_income_tax.py\n@@ -27,7 +27,7 @@ class state_income_tax(Variable):\n \"in_income_tax\",\n \"ks_income_tax\",\n \"ky_income_tax\",\n- \"la_income_tax\",\n+ # \"la_income_tax\", --- activating will cause circular logic errors\n # \"ma_income_tax\", --- activating will cause circular logic errors\n # \"md_income_tax\", --- activating will cause circular logic errors\n # \"me_income_tax\", --- activating will cause circular logic errors\n", "pos_review": ["<code>\n[start of policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py]\n 1 from policyengine_us.model_api import *\n 2 \n 3 \n 4 class la_itemized_deductions(Variable):\n 5 value_type = float\n 6 entity = TaxUnit\n 7 label = \"Louisiana itemized deduction\"\n 8 unit = USD\n 9 definition_period = YEAR\n 10 reference = [\n 11 \"https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\", # 2022 line 8B-line 8C\n 12 \"https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\", # 2021 line 8A-line 8C\n 13 \"https://www.legis.la.gov/Legis/Law.aspx?d=101760\", # (3)\n 14 ]\n 15 defined_for = StateCode.LA\n 16 \n 17 def formula(tax_unit, period, parameters):\n 18 p = parameters(\n 19 period\n 20 ).gov.states.la.tax.income.deductions.itemized.medical_expenses.exceedance\n 21 us_standard_deduction = tax_unit(\"standard_deduction\", period)\n 22 itemizing = tax_unit(\"tax_unit_itemizes\", period)\n 23 # In 2022 Louisiana limits the itemized deductions to the amount of federal medical\n 24 # expense deduction less the federal standard deduction\n 25 if p.limit_to_medical_expense_deduction:\n 26 # In the legal code the deduction is multiplied by a certain rate, which is not\n 27 # represented in the tax form\n 28 medical_expense_deduction = add(\n 29 tax_unit, period, [\"medical_expense_deduction\"]\n 30 )\n 31 medical_exepense_ded_less_standard_ded = (\n 32 max_(medical_expense_deduction - us_standard_deduction, 0)\n 33 * p.rate\n 34 )\n 35 return where(\n 36 itemizing, medical_exepense_ded_less_standard_ded, 0\n 37 ) # 2022 itemized deductions\n 38 # In 2021 Louisiana limits the state itemized deductions value to the value of the federal\n 39 # itemized deductions less the federal standard deduction\n 40 else:\n 41 us_itemized_deduction = tax_unit(\n 42 \"itemized_deductions_less_salt\", period\n 43 )\n 44 itemized_less_standard_ded = max_(\n 45 0, us_itemized_deduction - us_standard_deduction\n 46 )\n 47 return where(\n 48 itemizing, itemized_less_standard_ded, 0\n 49 ) # 2021 itemized deductions\n 50 \n[end of policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py]\n</code>\n<diff_hunk>\n@@ -0,0 +1,49 @@\n+from policyengine_us.model_api import *\n+\n+\n+class la_itemized_deductions(Variable):\n+ value_type = float\n+ entity = TaxUnit\n+ label = \"Louisiana itemized deduction\"\n+ unit = USD\n+ definition_period = YEAR\n+ reference = [\n+ \"https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\", # 2022 line 8B-line 8C\n+ \"https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\", # 2021 line 8A-line 8C\n+ \"https://www.legis.la.gov/Legis/Law.aspx?d=101760\", # (3)\n+ ]\n+ defined_for = StateCode.LA\n+\n+ def formula(tax_unit, period, parameters):\n+ p = parameters(\n+ period\n+ ).gov.states.la.tax.income.deductions.itemized.medical_expenses.exceedance\n+ us_standard_deduction = tax_unit(\"standard_deduction\", period)\n+ itemizing = tax_unit(\"tax_unit_itemizes\", period)\n+ # In 2022 Louisiana limits the itemized deductions to the amount of federal medical\n+ # expense deduction less the federal standard deduction\n+ if p.limit_to_medical_expense_deduction:\n+ # In the legal code the deduction is multiplied by a certain rate, which is not\n+ # represented in the tax form\n+ medical_expense_deduction = add(\n+ tax_unit, period, [\"medical_expense_deduction\"]\n+ )\n+ medical_exepense_ded_less_standard_ded = (\n+ max_(medical_expense_deduction - us_standard_deduction, 0)\n+ * p.rate\n+ )\n+ return where(\n+ itemizing, medical_exepense_ded_less_standard_ded, 0\n+ ) # 2022 itemized deductions\n+ # In 2021 Louisiana limits the state itemized deductions value to the value of the federal\n+ # itemized deductions less the federal standard deduction\n+ else:\n+ us_itemized_deduction = tax_unit(\n</diff_hunk>\n<path>policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py</path>\n<line>41</line>\n<review_comment>\n@user1:\n```suggestion\r\n federal_itemized_deduction = tax_unit(\r\n```\n</review_comment>", "<code>\n[start of policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py]\n 1 from policyengine_us.model_api import *\n 2 \n 3 \n 4 class la_itemized_deductions(Variable):\n 5 value_type = float\n 6 entity = TaxUnit\n 7 label = \"Louisiana itemized deduction\"\n 8 unit = USD\n 9 definition_period = YEAR\n 10 reference = [\n 11 \"https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\", # 2022 line 8B-line 8C\n 12 \"https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\", # 2021 line 8A-line 8C\n 13 \"https://www.legis.la.gov/Legis/Law.aspx?d=101760\", # (3)\n 14 ]\n 15 defined_for = StateCode.LA\n 16 \n 17 def formula(tax_unit, period, parameters):\n 18 p = parameters(\n 19 period\n 20 ).gov.states.la.tax.income.deductions.itemized.medical_expenses.exceedance\n 21 us_standard_deduction = tax_unit(\"standard_deduction\", period)\n 22 itemizing = tax_unit(\"tax_unit_itemizes\", period)\n 23 # In 2022 Louisiana limits the itemized deductions to the amount of federal medical\n 24 # expense deduction less the federal standard deduction\n 25 if p.limit_to_medical_expense_deduction:\n 26 # In the legal code the deduction is multiplied by a certain rate, which is not\n 27 # represented in the tax form\n 28 medical_expense_deduction = add(\n 29 tax_unit, period, [\"medical_expense_deduction\"]\n 30 )\n 31 medical_exepense_ded_less_standard_ded = (\n 32 max_(medical_expense_deduction - us_standard_deduction, 0)\n 33 * p.rate\n 34 )\n 35 return where(\n 36 itemizing, medical_exepense_ded_less_standard_ded, 0\n 37 ) # 2022 itemized deductions\n 38 # In 2021 Louisiana limits the state itemized deductions value to the value of the federal\n 39 # itemized deductions less the federal standard deduction\n 40 else:\n 41 us_itemized_deduction = tax_unit(\n 42 \"itemized_deductions_less_salt\", period\n 43 )\n 44 itemized_less_standard_ded = max_(\n 45 0, us_itemized_deduction - us_standard_deduction\n 46 )\n 47 return where(\n 48 itemizing, itemized_less_standard_ded, 0\n 49 ) # 2021 itemized deductions\n 50 \n[end of policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py]\n</code>\n<diff_hunk>\n@@ -0,0 +1,49 @@\n+from policyengine_us.model_api import *\n+\n+\n+class la_itemized_deductions(Variable):\n+ value_type = float\n+ entity = TaxUnit\n+ label = \"Louisiana itemized deduction\"\n+ unit = USD\n+ definition_period = YEAR\n+ reference = [\n+ \"https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\", # 2022 line 8B-line 8C\n+ \"https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\", # 2021 line 8A-line 8C\n+ \"https://www.legis.la.gov/Legis/Law.aspx?d=101760\", # (3)\n+ ]\n+ defined_for = StateCode.LA\n+\n+ def formula(tax_unit, period, parameters):\n+ p = parameters(\n+ period\n+ ).gov.states.la.tax.income.deductions.itemized.medical_expenses.exceedance\n+ us_standard_deduction = tax_unit(\"standard_deduction\", period)\n</diff_hunk>\n<path>policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py</path>\n<line>21</line>\n<review_comment>\n@user1:\n```suggestion\r\n federal_standard_deduction = tax_unit(\"standard_deduction\", period)\r\n```\n</review_comment>", "<code>\n[start of policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py]\n 1 from policyengine_us.model_api import *\n 2 \n 3 \n 4 class la_itemized_deductions(Variable):\n 5 value_type = float\n 6 entity = TaxUnit\n 7 label = \"Louisiana itemized deduction\"\n 8 unit = USD\n 9 definition_period = YEAR\n 10 reference = [\n 11 \"https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\", # 2022 line 8B-line 8C\n 12 \"https://revenue.louisiana.gov/TaxForms/IT540i(2021)%20Instructions.pdf#page=3\", # 2021 line 8A-line 8C\n 13 \"https://www.legis.la.gov/Legis/Law.aspx?d=101760\", # (3)\n 14 ]\n 15 defined_for = StateCode.LA\n 16 \n 17 def formula(tax_unit, period, parameters):\n 18 p = parameters(\n 19 period\n 20 ).gov.states.la.tax.income.deductions.itemized.medical_expenses.exceedance\n 21 us_standard_deduction = tax_unit(\"standard_deduction\", period)\n 22 itemizing = tax_unit(\"tax_unit_itemizes\", period)\n 23 # In 2022 Louisiana limits the itemized deductions to the amount of federal medical\n 24 # expense deduction less the federal standard deduction\n 25 if p.limit_to_medical_expense_deduction:\n 26 # In the legal code the deduction is multiplied by a certain rate, which is not\n 27 # represented in the tax form\n 28 medical_expense_deduction = add(\n 29 tax_unit, period, [\"medical_expense_deduction\"]\n 30 )\n 31 medical_exepense_ded_less_standard_ded = (\n 32 max_(medical_expense_deduction - us_standard_deduction, 0)\n 33 * p.rate\n 34 )\n 35 return where(\n 36 itemizing, medical_exepense_ded_less_standard_ded, 0\n 37 ) # 2022 itemized deductions\n 38 # In 2021 Louisiana limits the state itemized deductions value to the value of the federal\n 39 # itemized deductions less the federal standard deduction\n 40 else:\n 41 us_itemized_deduction = tax_unit(\n 42 \"itemized_deductions_less_salt\", period\n 43 )\n 44 itemized_less_standard_ded = max_(\n 45 0, us_itemized_deduction - us_standard_deduction\n 46 )\n 47 return where(\n 48 itemizing, itemized_less_standard_ded, 0\n 49 ) # 2021 itemized deductions\n 50 \n[end of policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py]\n</code>\n<diff_hunk>\n@@ -0,0 +1,49 @@\n+from policyengine_us.model_api import *\n+\n+\n+class la_itemized_deductions(Variable):\n+ value_type = float\n+ entity = TaxUnit\n+ label = \"Louisiana itemized deduction\"\n</diff_hunk>\n<path>policyengine_us/variables/gov/states/la/tax/income/deductions/la_itemized_deductions.py</path>\n<line>7</line>\n<review_comment>\n@user1:\n```suggestion\r\n label = \"Louisiana itemized deductions\"\r\n```\n</review_comment>", "<code>\n[start of policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml]\n 1 description: Louisiana subtracts from adjusted gross income this fraction of the excess of the federal medical itemized deduction over the federal standard deduction.\n 2 values:\n 3 2022-01-01: 1\n 4 \n 5 metadata:\n 6 unit: /1\n 7 period: year\n 8 label: Louisiana excess itemized deduction fraction\n 9 reference:\n 10 # This policy parameter was introduced in 2022\n 11 - title: Louisiana legal code | RS 47:293 (3)\n 12 href: https://www.legis.la.gov/Legis/Law.aspx?d=101760\n 13 - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, page 2\n 14 href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\n 15 \n 16 \n[end of policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml]\n</code>\n<diff_hunk>\n@@ -0,0 +1,15 @@\n+description: Louisiana subtracts from adjusted gross income this fraction of the excess of the federal medical itemized deduction over the federal standard deduction.\n</diff_hunk>\n<path>policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml</path>\n<line>1</line>\n<review_comment>\n@user1:\n```suggestion\r\ndescription: Louisiana subtracts this fraction of the excess of the either the federal itemized deductions or the medical expense deduction amount over the federal standard deduction from adjusted gross income.\r\n```\n</review_comment>", "<code>\n[start of policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml]\n 1 description: Louisiana subtracts from adjusted gross income this fraction of the excess of the federal medical itemized deduction over the federal standard deduction.\n 2 values:\n 3 2022-01-01: 1\n 4 \n 5 metadata:\n 6 unit: /1\n 7 period: year\n 8 label: Louisiana excess itemized deduction fraction\n 9 reference:\n 10 # This policy parameter was introduced in 2022\n 11 - title: Louisiana legal code | RS 47:293 (3)\n 12 href: https://www.legis.la.gov/Legis/Law.aspx?d=101760\n 13 - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, page 2\n 14 href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\n 15 \n 16 \n[end of policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml]\n</code>\n<diff_hunk>\n@@ -0,0 +1,15 @@\n+description: Louisiana subtracts from adjusted gross income this fraction of the excess of the federal medical itemized deduction over the federal standard deduction.\n+values:\n+ 2022-01-01: 1\n+\n+metadata:\n+ unit: /1\n+ period: year\n+ label: Louisiana excess itemized deduction fraction\n</diff_hunk>\n<path>policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml</path>\n<line>8</line>\n<review_comment>\n@user1:\n```suggestion\r\n label: Louisiana itemized deduction excess fraction\r\n```\n</review_comment>"], "neg_review": ["<code>\n[start of policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml]\n 1 description: Louisiana subtracts from adjusted gross income this fraction of the excess of the federal medical itemized deduction over the federal standard deduction.\n 2 values:\n 3 2022-01-01: 1\n 4 \n 5 metadata:\n 6 unit: /1\n 7 period: year\n 8 label: Louisiana excess itemized deduction fraction\n 9 reference:\n 10 # This policy parameter was introduced in 2022\n 11 - title: Louisiana legal code | RS 47:293 (3)\n 12 href: https://www.legis.la.gov/Legis/Law.aspx?d=101760\n 13 - title: General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return, page 2\n 14 href: https://revenue.louisiana.gov/TaxForms/IT540iWEB(2022)D1.pdf#page=2\n 15 \n 16 \n[end of policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml]\n</code>\n<diff_hunk>\n\n</diff_hunk>\n<path>policyengine_us/parameters/gov/states/la/tax/income/deductions/itemized/medical_expenses/exceedance/rate.yaml</path>\n<line></line>\n<review_comment>\n@user1:\nrename to excess_fraction.yaml\n</review_comment>"], "metadata": {"repo": "PolicyEngine/policyengine-us", "pr_number": 2541, "url": "https://github.com/PolicyEngine/policyengine-us/pull/2541", "commit_to_review": "16cbda8bc64c6489bc5e266db8373b03b340d82c", "file_source": "reviewed_file"}} | |