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

Issue:
NYC EITC reduction threshold should be USD not %
Line 5 needs correction 

https://github.com/PolicyEngine/policyengine-us/blob/7ba8021d14658eacb36912c7b4213ffcc6343a15/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/reduction_threshold.yaml#L4-L22
North Carolina Future Income Tax Rate Cuts

![NC income tax ](https://github.com/user-attachments/assets/c31845a1-b30a-444a-9e0e-2d78b0508f7b)

[Reference](https://www.ncleg.gov/Sessions/2023/Bills/House/PDF/H259v7.pdf)

Typo in Indiana additional dependent parameter
`childen`

https://policyengine.org/us/policy?focus=gov.states.in.tax.income.exemptions.additional.amount


Discussion / hints:

Source on it getting signed into law: https://www.ncleg.gov/BillLookup/2023/H259

Could you check if the legal code's updated?
https://github.com/PolicyEngine/policyengine-us/blob/7ba8021d14658eacb36912c7b4213ffcc6343a15/policyengine_us/parameters/gov/states/nc/tax/income/rate.yaml#L1-L23
@YichunRen can you take a look?


Fix patch:
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..718bf820c80 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,7 @@
+- bump: minor
+  changes:
+    added:
+      - North Carolina rate changes for 2024 on.
+      - 2024 Rhode Island EITC match.
+    fixed:
+      - NYC tax credit parameter formatting.
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/child_age_restriction.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/child_age_restriction.yaml
index 6c185cc07e7..5e5e3f00e23 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/child_age_restriction.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/child_age_restriction.yaml
@@ -1,4 +1,4 @@
-description: Expenses on children under this age qualify for the NYC CDCC.
+description: New York City limits its child and dependent care to expenses for children under this age.
 metadata:
   unit: year
   label: NYC CDCC child age limit
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/max_rate.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/max_rate.yaml
index 5529adac496..8b2f979514f 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/max_rate.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/max_rate.yaml
@@ -1,9 +1,9 @@
-description: NYC CDCC max rate/applicable percentage of NYS CDCC.
+description: New York City matches this fraction of the Child and Dependent Care Credit.
 metadata:
   unit: /1
-  label: NYC CDCC max rate.
+  label: NYC CDCC match
   reference:
     - title: Instructions for Form IT-216
       href: https://www.tax.ny.gov/pdf/current_forms/it/it216i.pdf
 values:
-  2022-01-01: .75
+  2022-01-01: 0.75
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_end.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_end.yaml
index a951c311293..3ba03b07da7 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_end.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_end.yaml
@@ -1,4 +1,4 @@
-description: NYC Child and Dependent Care Credit phaseout end.
+description: New York City fully phases out its Child and Dependent Care Credit for filers with this income.
 metadata:
   unit: currency-USD
   label: NYC Child and Dependent Care Credit income limit.
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_start.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_start.yaml
index 1ea308275f0..35b5e680204 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_start.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/cdcc/phaseout_start.yaml
@@ -1,4 +1,4 @@
-description: NYC Child and Dependent Care Credit phaseout start.
+description: New York City reduces its Child and Dependent Care Credit match for filers with income above the threshold.
 metadata:
   unit: currency-USD
   label: NYC Child and Dependent Care Credit phaseout start.
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent.yaml
index 8815172450c..f673d51b5f8 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent.yaml
@@ -1,4 +1,4 @@
-description: NYC EITC rate schedule. 
+description: New York City matches this fraction of the federal Earned Income Tax Credit.
 metadata:
   type: single_amount
   threshold_unit: currency-USD
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent_reduction.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent_reduction.yaml
index 515f0f8136e..ca83f683540 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent_reduction.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/percent_reduction.yaml
@@ -1,4 +1,4 @@
-description: NYC EITC reduction percentage
+description: New York City reduces its earned income tax credit match by this fraction for filers with income above the threshold.
 metadata:
   unit: /1
   label: NYC EITC reduction percentage
diff --git a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/reduction_threshold.yaml b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/reduction_threshold.yaml
index c26d533b8e3..d3798759f38 100644
--- a/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/reduction_threshold.yaml
+++ b/policyengine_us/parameters/gov/local/ny/nyc/tax/income/credits/eitc/reduction_threshold.yaml
@@ -1,8 +1,8 @@
-description: NYC EITC reduction threshold
+description: New York City reduces its earned income tax credit for filers with income above these thresholds.
 metadata:
   type: single_amount
   threshold_unit: currency-USD
-  amount_unit: /1
+  amount_unit: currency-USD
   label: NYC EITC reduction threshold
   reference:
     - title: NYC EITC Worksheet and Table
diff --git a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/additional/amount.yaml b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/additional/amount.yaml
index 89298f00fd9..16aa2a0bf1a 100644
--- a/policyengine_us/parameters/gov/states/in/tax/income/exemptions/additional/amount.yaml
+++ b/policyengine_us/parameters/gov/states/in/tax/income/exemptions/additional/amount.yaml
@@ -4,7 +4,7 @@ values:
 metadata:
   unit: currency-USD
   period: year
-  label: Indiana exemptions additional amount for dependent childen
+  label: Indiana exemptions additional amount for dependent children
   reference:
     - title: IC 6-3-1-3.5 "Adjusted gross income" (a)(5)(A)
       href: http://iga.in.gov/legislative/laws/2021/ic/titles/006#6-3-1-3.5
diff --git a/policyengine_us/parameters/gov/states/nc/tax/income/rate.yaml b/policyengine_us/parameters/gov/states/nc/tax/income/rate.yaml
index 272f7e7c526..394ff802570 100644
--- a/policyengine_us/parameters/gov/states/nc/tax/income/rate.yaml
+++ b/policyengine_us/parameters/gov/states/nc/tax/income/rate.yaml
@@ -10,6 +10,8 @@ metadata:
       href: https://www.ncdor.gov/2022-d-400-handwritten-version/open#page=2
     - title: 2023 North Carolina Form D-400, Line 15
       href: https://www.ncdor.gov/2023-d-400-handwritten-version/open#page=2
+    - title: 2023 North Carolina H259
+      href: https://www.ncleg.gov/BillLookup/2023/H259
 
 values:
   2015-01-01: 0.0575
@@ -17,7 +19,6 @@ values:
   2019-01-01: 0.0525
   2022-01-01: 0.0499
   2023-01-01: 0.0475
-  2024-01-01: 0.046
-  2025-01-01: 0.045
-  2026-01-01: 0.0425
-  2027-01-01: 0.0399
+  2024-01-01: 0.045
+  2025-01-01: 0.0425
+  2026-01-01: 0.0399
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/credits/eitc/supplemental_match.yaml b/policyengine_us/parameters/gov/states/ny/tax/income/credits/eitc/supplemental_match.yaml
index 7fd0c5329bc..76774412319 100644
--- a/policyengine_us/parameters/gov/states/ny/tax/income/credits/eitc/supplemental_match.yaml
+++ b/policyengine_us/parameters/gov/states/ny/tax/income/credits/eitc/supplemental_match.yaml
@@ -1,4 +1,4 @@
-description: Match rate of the NY Supplemental EITC.
+description: New York matches this fraction of the federal earned income tax credit in its supplemental EITC.
 values:
   2019-01-01: 0
   2021-01-01: 0.25
@@ -6,7 +6,7 @@ values:
 metadata:
   unit: /1
   period: year
-  label: New York Supplemental EITC Match
+  label: New York supplemental EITC match
   reference:
     - title: Section 606 Credits against tax (d)(8)
       href: https://www.nysenate.gov/legislation/laws/TAX/606 # (d)(8)
diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/credits/eitc/match.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/credits/eitc/match.yaml
index 88b2c2ae851..b4ef216ed5a 100644
--- a/policyengine_us/parameters/gov/states/ri/tax/income/credits/eitc/match.yaml
+++ b/policyengine_us/parameters/gov/states/ri/tax/income/credits/eitc/match.yaml
@@ -1,10 +1,17 @@
-description: Rhode Island matches the federal EITC by this percentage.
+description: Rhode Island matches this fraction of the federal earned income tax credit.
 values:
+  # Taxable years before 2015. Start date unknown.
+  2014-01-01: 0.25
+  2015-01-01: 0.1
+  2016-01-01: 0.125
   2021-01-01: 0.15
+  2024-01-01: 0.16
 metadata:
   unit: /1
-  label: Rhode Island EITC match percent
+  label: Rhode Island EITC match
   reference:
+    - title: R.I. Gen. Laws § 44-30-2.6.(c)(2)(N)
+      href: https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-I/44-30-2.6.htm
     - title: 2022 Form RI-1040 Resident Individual Income Tax Return - page 3
       href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022_1040WE_w_0.pdf
     - title: 2021 Form RI-1040 Resident Individual Income Tax Return


Test patch:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_income_tax_before_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_income_tax_before_refundable_credits.yaml
index dcd3bd3f24e..f921fe7f5a5 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_income_tax_before_refundable_credits.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nc/tax/income/nc_income_tax_before_refundable_credits.yaml
@@ -14,10 +14,10 @@
   output:
     nc_income_tax_before_credits: 47.5
 
-- name: 1_000 income in 2025 # 1_000 * 0.0475
+- name: 1_000 income in 2025 # 1_000 * 0.0425
   period: 2025
   input:
     nc_taxable_income: 1_000
     state_code: NC
   output:
-    nc_income_tax_before_credits: 45
+    nc_income_tax_before_credits: 42.5