MaxGhenis · Oct 21, 2026 · Oct 21, 2026 · Oct 21, 2026 · Oct 21, 2026 · Oct 21, 2026
diff --git a/changelog.d/statute-bugs-nyc-in-va-wa.fixed.md b/changelog.d/statute-bugs-nyc-in-va-wa.fixed.md
@@ -0,0 +1 @@
+Follow the statute for four credits and deductions: the NYC school tax credit rate reduction amount uses the fixed $37, $25 and $21 second-band bases (Tax Law § 606(ggg)(4-b)); the Indiana supplemental homestead credit requires homestead standard deduction qualification and uses the homestead's liability net of referendum taxes (IC 6-1.1-20.6-7.7); the Virginia Commonwealth Savers deduction caps each account separately and carries forward undeducted contributions (Va. Code § 58.1-322.03(7)); and the Washington senior and disabled persons property tax exemption requires retirement by reason of disability or the VA-rated veteran pathway instead of generic disability (RCW 84.36.381(3)(a)).
diff --git a/..._us/parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/base.yaml b/..._us/parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/base.yaml
@@ -0,0 +1,35 @@
+description: New York City provides this base school tax credit rate reduction amount to filers with city taxable income above the threshold, before adding a share of the excess.
+metadata:
+  propagate_metadata_to_children: true
+  unit: currency-USD
+  period: year
+  label: NYC school tax credit rate reduction amount base
+  breakdown:
+    - filing_status
+  reference:
+    - title: NY Tax Law § 606(ggg)(4-b)
+      href: https://www.nysenate.gov/legislation/laws/TAX/606
+    - title: "L.2017, ch. 59, Part C, §§ 2, 7 (S.2009-C) #page 8-9,14"
+      href: https://legislation.nysenate.gov/pdf/bills/2017/S2009C#page=8
+    - title: Instructions for Form IT-201, 2017, Line 69a
+      href: https://www.tax.ny.gov/pdf/2017/inc/it201i_2017.pdf#page=30
+    - title: Instructions for Form IT-201, 2018, Line 69a
+      href: https://www.tax.ny.gov/pdf/2018/inc/it201i_2018.pdf#page=31
+    - title: Instructions for Form IT-201, 2022, Line 69a
+      href: https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it201i-2022.pdf#page=27
+    - title: Instructions for Form IT-201, 2023, Line 69a
+      href: https://web.archive.org/web/20240317205657/https://www.tax.ny.gov/pdf/2023/printable-pdfs/inc/it201i-2023.pdf#page=29
+    - title: Instructions for Form IT-201, 2024, Line 69a
+      href: https://www.tax.ny.gov/pdf/2024/inc/it201i_2024.pdf#page=21
+    - title: Instructions for Form IT-201, 2025, Line 69a
+      href: https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf#page=21
+SINGLE:
+  2017-01-01: 21
+JOINT:
+  2017-01-01: 37
+SEPARATE:
+  2017-01-01: 21
+HEAD_OF_HOUSEHOLD:
+  2017-01-01: 25
+SURVIVING_SPOUSE:
+  2017-01-01: 37
diff --git a/...ameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/excess_rate.yaml b/...ameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/excess_rate.yaml
@@ -0,0 +1,24 @@
+description: New York City adds this share of city taxable income above the threshold to the base school tax credit rate reduction amount.
+values:
+  2017-01-01: 0.00228
+metadata:
+  unit: /1
+  period: year
+  label: NYC school tax credit rate reduction amount excess rate
+  reference:
+    - title: NY Tax Law § 606(ggg)(4-b)
+      href: https://www.nysenate.gov/legislation/laws/TAX/606
+    - title: "L.2017, ch. 59, Part C, §§ 2, 7 (S.2009-C) #page 8-9,14"
+      href: https://legislation.nysenate.gov/pdf/bills/2017/S2009C#page=8
+    - title: Instructions for Form IT-201, 2017, Line 69a
+      href: https://www.tax.ny.gov/pdf/2017/inc/it201i_2017.pdf#page=30
+    - title: Instructions for Form IT-201, 2018, Line 69a
+      href: https://www.tax.ny.gov/pdf/2018/inc/it201i_2018.pdf#page=31
+    - title: Instructions for Form IT-201, 2022, Line 69a
+      href: https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it201i-2022.pdf#page=27
+    - title: Instructions for Form IT-201, 2023, Line 69a
+      href: https://web.archive.org/web/20240317205657/https://www.tax.ny.gov/pdf/2023/printable-pdfs/inc/it201i-2023.pdf#page=29
+    - title: Instructions for Form IT-201, 2024, Line 69a
+      href: https://www.tax.ny.gov/pdf/2024/inc/it201i_2024.pdf#page=21
+    - title: Instructions for Form IT-201, 2025, Line 69a
+      href: https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf#page=21
diff --git a/...ers/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/first_band_rate.yaml b/...ers/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/first_band_rate.yaml
@@ -0,0 +1,24 @@
+description: New York City provides this share of city taxable income as the school tax credit rate reduction amount for filers with city taxable income not over the threshold.
+values:
+  2017-01-01: 0.00171
+metadata:
+  unit: /1
+  period: year
+  label: NYC school tax credit rate reduction amount first band rate
+  reference:
+    - title: NY Tax Law § 606(ggg)(4-b)
+      href: https://www.nysenate.gov/legislation/laws/TAX/606
+    - title: "L.2017, ch. 59, Part C, §§ 2, 7 (S.2009-C) #page 8-9,14"
+      href: https://legislation.nysenate.gov/pdf/bills/2017/S2009C#page=8
+    - title: Instructions for Form IT-201, 2017, Line 69a
+      href: https://www.tax.ny.gov/pdf/2017/inc/it201i_2017.pdf#page=30
+    - title: Instructions for Form IT-201, 2018, Line 69a
+      href: https://www.tax.ny.gov/pdf/2018/inc/it201i_2018.pdf#page=31
+    - title: Instructions for Form IT-201, 2022, Line 69a
+      href: https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it201i-2022.pdf#page=27
+    - title: Instructions for Form IT-201, 2023, Line 69a
+      href: https://web.archive.org/web/20240317205657/https://www.tax.ny.gov/pdf/2023/printable-pdfs/inc/it201i-2023.pdf#page=29
+    - title: Instructions for Form IT-201, 2024, Line 69a
+      href: https://www.tax.ny.gov/pdf/2024/inc/it201i_2024.pdf#page=21
+    - title: Instructions for Form IT-201, 2025, Line 69a
+      href: https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf#page=21
diff --git a/...s/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/head_of_household.yaml b/...s/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/head_of_household.yaml
diff --git a/...us/parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/joint.yaml b/...us/parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/joint.yaml
diff --git a/...parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/separate.yaml b/...parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/separate.yaml
diff --git a/...s/parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/single.yaml b/...s/parameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/single.yaml
diff --git a/...rs/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/surviving_spouse.yaml b/...rs/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/surviving_spouse.yaml
diff --git a/...arameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/threshold.yaml b/...arameters/gov/local/ny/nyc/tax/income/credits/school/rate_reduction/amount/threshold.yaml
@@ -0,0 +1,35 @@
+description: New York City computes the school tax credit rate reduction amount as a share of city taxable income up to this amount, and as a base amount plus a share of the excess above it.
+metadata:
+  propagate_metadata_to_children: true
+  unit: currency-USD
+  period: year
+  label: NYC school tax credit rate reduction amount threshold
+  breakdown:
+    - filing_status
+  reference:
+    - title: NY Tax Law § 606(ggg)(4-b)
+      href: https://www.nysenate.gov/legislation/laws/TAX/606
+    - title: "L.2017, ch. 59, Part C, §§ 2, 7 (S.2009-C) #page 8-9,14"
+      href: https://legislation.nysenate.gov/pdf/bills/2017/S2009C#page=8
+    - title: Instructions for Form IT-201, 2017, Line 69a
+      href: https://www.tax.ny.gov/pdf/2017/inc/it201i_2017.pdf#page=30
+    - title: Instructions for Form IT-201, 2018, Line 69a
+      href: https://www.tax.ny.gov/pdf/2018/inc/it201i_2018.pdf#page=31
+    - title: Instructions for Form IT-201, 2022, Line 69a
+      href: https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it201i-2022.pdf#page=27
+    - title: Instructions for Form IT-201, 2023, Line 69a
+      href: https://web.archive.org/web/20240317205657/https://www.tax.ny.gov/pdf/2023/printable-pdfs/inc/it201i-2023.pdf#page=29
+    - title: Instructions for Form IT-201, 2024, Line 69a
+      href: https://www.tax.ny.gov/pdf/2024/inc/it201i_2024.pdf#page=21
+    - title: Instructions for Form IT-201, 2025, Line 69a
+      href: https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf#page=21
+SINGLE:
+  2017-01-01: 12_000
+JOINT:
+  2017-01-01: 21_600
+SEPARATE:
+  2017-01-01: 12_000
+HEAD_OF_HOUSEHOLD:
+  2017-01-01: 14_400
+SURVIVING_SPOUSE:
+  2017-01-01: 21_600
diff --git a/...ates/wa/dor/property_tax_exemption/senior_disabled/veteran/combined_rating_threshold.yaml b/...ates/wa/dor/property_tax_exemption/senior_disabled/veteran/combined_rating_threshold.yaml
@@ -0,0 +1,21 @@
+description: Washington qualifies a veteran entitled to and receiving VA compensation for the senior citizens and disabled persons property tax exemption at a combined service-connected evaluation rating of at least this share.
+values:
+  # 2015 3rd sp.s. c 30 s 2: only a total disability rating qualifies.
+  2016-01-01: .inf
+  # 2019 c 453 s 1, for taxes levied for collection in 2020 and after (s 9).
+  2020-01-01: 0.8
+  # 2025 c 200 s 1, for taxes levied for collection in 2027 and after (s 3).
+  2027-01-01: 0.4
+metadata:
+  unit: /1
+  period: year
+  label: Washington senior and disabled property tax exemption veteran combined rating threshold
+  reference:
+    - title: RCW 84.36.381(3)(a)(ii)(A)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.381
+    - title: RCW 84.36.381 as amended by 2015 3rd sp.s. c 30 s 2, with the s 4 application note
+      href: https://lawfilestestext.leg.wa.gov/LawTest/RCW%20Supplement/RCW%20%2084%20%20TITLE/RCW%20%2084%20.%2036%20%20CHAPTER/RCW%20%2084%20.%2036%20.381.htm
+    - title: "2019 c 453 ss 1, 9 (SSB 5160) #page 3,13"
+      href: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/Senate/5160-S.SL.pdf#page=3
+    - title: "2025 c 200 ss 1, 3 (HB 1106) #page 3,5"
+      href: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/House/1106.SL.pdf#page=3
diff --git a/...s/wa/dor/property_tax_exemption/senior_disabled/veteran/rating_requirement_in_effect.yaml b/...s/wa/dor/property_tax_exemption/senior_disabled/veteran/rating_requirement_in_effect.yaml
@@ -0,0 +1,18 @@
+description: Washington requires a veteran claiming the senior citizens and disabled persons property tax exemption to be entitled to and receiving VA compensation at a qualifying service-connected disability rating, if this is true.
+values:
+  # 2008 c 6 s 706, RCW 84.36.381(3)(b): a veteran "with one hundred percent
+  # service-connected disability as provided in 42 U.S.C. Sec. 423(d)(1)(A)".
+  2008-01-01: false
+  # 2015 3rd sp.s. c 30 s 2, for taxes levied for collection in 2016 and after.
+  2016-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: Washington senior and disabled property tax exemption veteran rating requirement in effect
+  reference:
+    - title: RCW 84.36.381(3)(a)(ii)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.381
+    - title: 2008 c 6 s 706 (2SHB 3104), RCW 84.36.381(3)
+      href: https://lawfilesext.leg.wa.gov/biennium/2007-08/Pdf/Bills/Session%20Laws/House/3104-S2.SL.pdf#page=85
+    - title: RCW 84.36.381 as amended by 2015 3rd sp.s. c 30 s 2, with the s 4 application note
+      href: https://lawfilestestext.leg.wa.gov/LawTest/RCW%20Supplement/RCW%20%2084%20%20TITLE/RCW%20%2084%20.%2036%20%20CHAPTER/RCW%20%2084%20.%2036%20.381.htm
diff --git a/policyengine_us/tests/code_health/test_source_conflicts.py b/policyengine_us/tests/code_health/test_source_conflicts.py
@@ -159,7 +159,6 @@
     "policyengine_us/variables/gov/states/mn/tax/income/subtractions/mn_k12_education_subtraction.py": 1,
     "policyengine_us/variables/gov/states/mo/dese/ccs/eligibility/mo_ccs_income_eligible.py": 1,
     "policyengine_us/variables/gov/states/vt/tax/income/credits/cdcc/vt_low_income_cdcc_eligible.py": 1,
-    "policyengine_us/variables/gov/states/wa/dor/property_tax_exemption/senior_disabled/wa_pte_categorical_eligible.py": 1,
     "policyengine_us/variables/gov/territories/pr/tax/income/pr_agi.py": 1,
 }
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Follow the statute for four credits and deductions: the NYC school tax credit rate reduction amount uses the fixed $37, $25 and $21 second-band bases (Tax Law § 606(ggg)(4-b)); the Indiana supplemental homestead credit requires homestead standard deduction qualification and uses the homestead's liability net of referendum taxes (IC 6-1.1-20.6-7.7); the Virginia Commonwealth Savers deduction caps each account separately and carries forward undeducted contributions (Va. Code § 58.1-322.03(7)); and the Washington senior and disabled persons property tax exemption requires retirement by reason of disability or the VA-rated veteran pathway instead of generic disability (RCW 84.36.381(3)(a)).