Nova Scotia Basic Personal Amount

Fixes PolicyEngine#395
okeyiii · Aug 29, 2023 · 948dce7 · 948dce7
1 parent 18136a1
commit 948dce7
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Showing 3 changed files with 19 additions and 22 deletions.
diff --git a/...inces/ns/tax/income/credits/basic_personal_amount/additional_amount/income_threshold.yaml b/...inces/ns/tax/income/credits/basic_personal_amount/additional_amount/income_threshold.yaml
diff --git a/...nt/additional_amount/applicable_rate.yaml → ..._amount/additional_amount/max_amount.yaml b/...nt/additional_amount/applicable_rate.yaml → ..._amount/additional_amount/max_amount.yaml
@@ -1,12 +1,24 @@
 description: Nova Scotia phases its additional basic personal amount out at this rate.
-values: 
-  2022-01-01: 0.06
+brackets:
+  - threshold:
+      values:
+        2022-01-01: 0
+    rate:
+      values:
+        2022-01-01: 0
+  - threshold:
+      values:
+        2022-01-01: 25_000
+    rate:
+      values:
+        2022-01-01: 0.06
+
 metadata:
-  unit: currency-CAD 
-  period: year 
+  type: marginal_rate
   rate_unit: /1
+  threshold_unit: currency-CAD
+  period: year 
   label: Nova Scotia basic personal amount reduction rate
-
   reference: 
   - title: 2022 Nova Scotia Personal Tax Credits Return
     href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1

diff --git a/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py b/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py
@@ -20,12 +20,10 @@ def formula(person, period, parameters):
         taxable_income = person("total_individual_pre_tax_income", period)
 
         # Calculate additional amount added to base amount
-        exceedance = max_(
-            taxable_income - p.additional_amount.income_threshold, 0
-        )
+
         reduced_additional_amount = (
             p.additional_amount.additional_amount
-            - p.additional_amount.applicable_rate * exceedance
+            - p.additional_amount.max_amount.calc(taxable_income)
         )
         additional_amount = max_(0, reduced_additional_amount)
         additional_amount = min_(