Repository: PolicyEngine/policyengine-us (language: python)

Issue:
Georgia Dependent Exemption 2024 ($3,000 -> $4,000)
[Reference](https://www.legis.ga.gov/legislation/66268)
Click current version of bill text

https://github.com/PolicyEngine/policyengine-us/blob/0051378a5e815ee5559d358fba803a89ef6b717e/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml#L1-L5


Discussion / hints:

Fix patch:
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..5a18224fbd4 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Georgia 2024 dependent exemption amount update.
diff --git a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml
index c9a62e88e27..efc9246156d 100644
--- a/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml
+++ b/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/dependent.yaml
@@ -1,6 +1,7 @@
 description: Georgia issues the following exemption amount for each dependent.
 values:
-  2003-01-01: 3_000  
+  2003-01-01: 3_000
+  2024-01-01: 4_000
 metadata:
   period: year
   unit: currency-USD
@@ -14,3 +15,7 @@ metadata:
     href: https://houpl.org/wp-content/uploads/2022/01/2021_IT-511_Individual_Income_Tax_Booklet-12.29.21-Web-Version.pdf#page=13
   - title: Official Code of Georgia Annotated | CH17 Income Taxes | O.C.G.A. § 48-7-26 (b)(4)
     href: https://law.justia.com/codes/georgia/2022/title-48/chapter-7/article-2/section-48-7-26-d-1/
+  - title: Georgia General Assembly, House Bill 1021 (AS PASSED HOUSE AND SENATE), Section 1
+    href: https://www.legis.ga.gov/api/legislation/document/20232024/229350#page=1 # Not mentioned in legal code
+  - title: Government of Georgia Press Releases, Gov. Kemp Signs Historic Tax Cut Package Into Law
+    href: https://gov.georgia.gov/press-releases/2024-04-18/gov-kemp-signs-historic-tax-cut-package-law # Not mentioned in legal code


Test patch:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml
index e3c57131f18..5939740135f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml
@@ -42,3 +42,21 @@
     state_code: GA
   output:
     ga_exemptions: 5_700
+
+- name: 2024 Single filer
+  period: 2024
+  input:
+    filing_status: SINGLE
+    tax_unit_dependents: 1
+    state_code: GA
+  output:
+    ga_exemptions: 16_000
+
+- name: 2024 Widow filer
+  period: 2024
+  input:
+    filing_status: SURVIVING_SPOUSE
+    tax_unit_dependents: 1
+    state_code: GA
+  output:
+    ga_exemptions: 16_000