Merge pull request #5774 from DTrim99/DTrim99/issue5773

Idaho Grocery Credit 2025

Author: PavelMakarchuk

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - 2025 Idaho Grocery Credit.

policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/aged/age_threshold.yaml

@@ -0,0 +1,25 @@
+description: Idaho provides an additional amount to the grocery tax credit for filers this age and over.  
+values:
+  2021-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: Idaho grocery credit age threshold
+  reference:
+    - title: IDAHO ADMINISTRATIVE CODE || 35.01.01.771 (1) (a)
+      href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=107
+    - title: Form 40 Individual Income Tax Return - Line 43 - Grocery Credit
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_12-30-2022.pdf#page=7
+    - title: Form 24 Grocery Credit Refund 2022
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00086/EFO00086_12-30-2022.pdf#page=1
+    - title: Form 24 Grocery Credit Refund 2021
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00086/EFO00086_09-15-2021.pdf#page=1
+    - title: 2023 Form 40 Individual Income Tax Return - Line 43 - Grocery Credit
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_08-23-2023.pdf#page=7
+    - title: Idaho Individual Income Tax Instructions Packet 2024
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_10-23-2024.pdf#page=11
+    - title: Idaho House Bill 231
+      href: https://legislature.idaho.gov/sessioninfo/2025/legislation/h0231/
+    - title: House Bill 231 (Bill Text)
+      href: https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0231.pdf
+    # Recently passed law not yet added to statute.

policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/amount/aged.yaml policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/aged/amount.yaml

@@ -1,8 +1,8 @@
-description: Idaho provides this additional grocery tax credit for aged filers.  
+description: Idaho provides this additional amount to the grocery tax credit for aged filers.  
+values:
+  2021-01-01: 20
 metadata:
-  type: single_amount
-  threshold_unit: year
-  amount_unit: currency-USD
+  unit: currency-USD
   label: Idaho grocery credit aged amount
   reference:
     - title: IDAHO ADMINISTRATIVE CODE || 35.01.01.771 (1) (a)
@@ -17,12 +17,9 @@ metadata:
       href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_08-23-2023.pdf#page=7
     - title: Idaho Individual Income Tax Instructions Packet 2024
       href: https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_10-23-2024.pdf#page=11
-brackets:
-  - threshold:
-      2021-01-01: 0
-    amount:
-      2021-01-01: 0
-  - threshold:
-      2021-01-01: 65
-    amount:
-      2021-01-01: 20
+    - title: Idaho House Bill 231
+      href: https://legislature.idaho.gov/sessioninfo/2025/legislation/h0231/
+    - title: House Bill 231 (Bill Text)
+      href: https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0231.pdf
+    # Recently passed law not yet added to statute.
+

policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/aged/in_effect.yaml

@@ -0,0 +1,27 @@
+description: Idaho provides an additional grocery credit for aged filers if this is true. 
+metadata:
+  unit: bool
+  period: year
+  label: Idaho grocery credit aged amount in effect
+  reference:
+    - title: IDAHO ADMINISTRATIVE CODE || 35.01.01.771 (1) (a)
+      href: https://adminrules.idaho.gov/rules/current/35/350101.pdf#page=107
+    - title: Form 40 Individual Income Tax Return - Line 43 - Grocery Credit
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_12-30-2022.pdf#page=7
+    - title: Form 24 Grocery Credit Refund 2022
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00086/EFO00086_12-30-2022.pdf#page=1
+    - title: Form 24 Grocery Credit Refund 2021
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00086/EFO00086_09-15-2021.pdf#page=1
+    - title: 2023 Form 40 Individual Income Tax Return - Line 43 - Grocery Credit
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_08-23-2023.pdf#page=7
+    - title: Idaho Individual Income Tax Instructions Packet 2024
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_10-23-2024.pdf#page=11
+    - title: Idaho House Bill 231
+      href: https://legislature.idaho.gov/sessioninfo/2025/legislation/h0231/
+    - title: House Bill 231 (Bill Text)
+      href: https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0231.pdf
+    # Recently passed law not yet added to statute.
+
+values:
+  2021-01-01: true
+  2025-01-01: false

policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/amount/base.yaml policyengine_us/parameters/gov/states/id/tax/income/credits/grocery/base/amount.yaml

@@ -2,6 +2,7 @@ description: Idaho provides this amount under the grocery tax credit.
 values:
   2015-01-01: 100
   2023-01-01: 120
+  2025-01-01: 155
 metadata:
   label: Idaho grocery credit amount
   unit: currency-USD
@@ -19,3 +20,8 @@ metadata:
       href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_08-23-2023.pdf#page=7
     - title: Idaho Individual Income Tax Instructions Packet 2024
       href: https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_10-23-2024.pdf#page=11
+    - title: Idaho House Bill 231
+      href: https://legislature.idaho.gov/sessioninfo/2025/legislation/h0231/
+    - title: House Bill 231 (Bill Text)
+      href: https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0231.pdf
+    # Recently passed law not yet added to statute.

policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/grocery/id_grocery_credit.yaml

@@ -73,3 +73,24 @@
         state_code: ID
   output:
     id_grocery_credit: 0
+
+- name: Integration test, no aged credit in 2025
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 70
+        id_grocery_credit_base: 120
+      person2:
+        age: 70
+        id_grocery_credit_base: 120
+    households: 
+      household:
+        members: [person1, person2]
+        state_code: ID
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        snap: 0
+  output:
+    id_grocery_credit: 240

policyengine_us/variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit.py

@@ -16,10 +16,14 @@ class id_grocery_credit(Variable):
     def formula(tax_unit, period, parameters):
         person = tax_unit.members
         qualified_months = person("id_grocery_credit_qualified_months", period)
-        full_amount = add(
-            person,
-            period,
-            ["id_grocery_credit_base", "id_grocery_credit_aged"],
-        )
+        p = parameters(period).gov.states.id.tax.income.credits.grocery.aged
+        if p.in_effect:
+            full_amount = add(
+                person,
+                period,
+                ["id_grocery_credit_base", "id_grocery_credit_aged"],
+            )
+        else:
+            full_amount = person("id_grocery_credit_base", period)
         credit_value = full_amount * (qualified_months / MONTHS_IN_YEAR)
         return tax_unit.sum(credit_value)

policyengine_us/variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_aged.py

@@ -14,9 +14,9 @@ class id_grocery_credit_aged(Variable):
     )
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.states.id.tax.income.credits.grocery.amount
+        p = parameters(period).gov.states.id.tax.income.credits.grocery.aged
         # Aged head and spouse are eligible for an additional grocery credit amount
         age = person("age", period)
+        aged = age >= p.age_threshold
         head_or_spouse = person("is_tax_unit_head_or_spouse", period)
-        amount_if_eligible = p.aged.calc(age)
-        return head_or_spouse * amount_if_eligible
+        return aged * head_or_spouse * p.amount

policyengine_us/variables/gov/states/id/tax/income/credits/grocery/id_grocery_credit_base.py

@@ -16,4 +16,4 @@ class id_grocery_credit_base(Variable):
     def formula(person, period, parameters):
         return parameters(
             period
-        ).gov.states.id.tax.income.credits.grocery.amount.base
+        ).gov.states.id.tax.income.credits.grocery.base.amount