Skip to content

Fix LA non-refundable CDCC to use claimed federal credit #7685

New issue

Have a question about this project? Sign up for a free GitHub account to open an issue and contact its maintainers and the community.

Sign up for GitHub

By clicking “Sign up for GitHub”, you agree to our terms of service and privacy statement. We’ll occasionally send you account related emails.

Already on GitHub? Sign in to your account

Open
MaxGhenis wants to merge 1 commit into
base: main
Choose a base branch
from
+5 −1
Open

Fix LA non-refundable CDCC to use claimed federal credit #7685

Show file tree
Hide file tree
Changes from all commits
Commits
Show all changes
1 commit
Select commit
File filter

Filter by extension

Filter by extension
Conversations
Failed to load comments.
Loading
Jump to
Jump to file
Failed to load files.
Loading
Diff view
Diff view
1 change: 1 addition & 0 deletions changelog.d/cdcc-fix-la.fixed.md
View file
Open in desktop
Original file line number Diff line number Diff line change
@@ -0,0 +1 @@
Fix LA non-refundable CDCC to use cdcc (claimed federal credit) instead of cdcc_potential, per RS 47:297.4(B).
5 changes: 4 additions & 1 deletion policyengine_us/variables/gov/states/la/tax/income/credits/cdcc/la_non_refundable_cdcc.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -14,7 +14,10 @@ def formula(tax_unit, period, parameters):
p = parameters(
period
).gov.states.la.tax.income.credits.cdcc.non_refundable
# Louisiana matches the potential federal credit
# Louisiana non-refundable tier uses the claimed federal credit (cdcc),
# per RS 47:297.4(B): "...claimed on the resident individual's federal
# tax return." This means the actual credit after the IRC 26 tax
# liability cap, not cdcc_potential (which ignores that cap).
us_cdcc = tax_unit("cdcc", period)
us_agi = tax_unit("adjusted_gross_income", period)
match = p.match.calc(us_agi, right=True)
Expand Down