policyengine-us

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Set default to true for branching to determine itemization choice

2

Recently modeling shows the current default (a simplification for performance reasons) can significantly impact results, especially for reforming policies regarding AMT.

MaxGhenis

Update WIC Parameters

2

Fixes #5756

DTrim99

legal code (F): https://www.law.cornell.edu/regulations/massachusetts/106-CMR-704-210

hua7450

Maryland Pension Income Deduction is Inconsistent

3

"The maximum value of the subtraction is indexed to the maximum annual benefit payable under the Social Security Act ($39,500 for 2024)" https://mgaleg.maryland.gov/2025RS/fnotes/bil_0009/sb0099.pdf " the maximum annual benefit under the...

daphnehanse11

[North Dakota statutes](https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax) point to [federal uprating](https://www.law.cornell.edu/uscode/text/26/1) that rounds to the lowest $50. However, in the [2024 tax forms](https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2024-iit/2024-individual-income-tax-booklet.pdf#page=29), some of the income tax thresholds are rounded to $25.

DTrim99

Idaho New Exemption Rules for Military Benefits

2

Fixes #5721

DTrim99

Deviation from IRS EITC calculator for single parent of one earning $4,800

7

https://apps.irs.gov/app/eitc/results/ shows that they receive $1,641, but [we get $1,632](https://docs.google.com/document/d/1A-i_GoLx6Z73ll1lwEengNkF64VPZYPd26waTuZbRzQ/edit?tab=t.0). [EITC - Results _ Internal Revenue Service.pdf](https://github.com/user-attachments/files/19254351/EITC.-.Results._.Internal.Revenue.Service.pdf)

MaxGhenis

https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0040SOP.pdf Bill text: https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0040.pdf#page=4

DTrim99

### Background PolicyEngine does not currently determine whether a taxpayer **must file** a federal return, but the Internal Revenue Code (IRC) and corresponding regulations outline specific rules for individuals. -...

MaxGhenis

## The issue In our underlying data packages, we distribute population based on Zip Code Tabulation Areas (ZCTAs), which apply a rough geographical mapping to ZIP codes. ZIP Codes and...

anth-volk