From 6c27126d1933e499bbbfedc381fa8e3c1b8d5515 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Thu, 30 Nov 2023 11:19:18 -0700
Subject: [PATCH 1/9] Added some GA additions to income

---
 .../ga/tax/income/additions/additions.yaml      |  2 ++
 .../additions/ga_nol_carryover_addition.py      | 13 +++++++++++++
 .../tax/income/additions/ga_other_additions.py  | 17 +++++++++++++++++
 3 files changed, 32 insertions(+)
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py

diff --git a/fiscalsim_us/parameters/gov/states/ga/tax/income/additions/additions.yaml b/fiscalsim_us/parameters/gov/states/ga/tax/income/additions/additions.yaml
index 98b28562c..5150718b9 100644
--- a/fiscalsim_us/parameters/gov/states/ga/tax/income/additions/additions.yaml
+++ b/fiscalsim_us/parameters/gov/states/ga/tax/income/additions/additions.yaml
@@ -2,6 +2,8 @@ description: Georgia adds these variables to the federal taxable income when com
 values:
   2021-01-01:
     - form_4972_lumpsum_distributions
+    - ga_nol_carryover_addition
+    - ga_other_additions
 
 metadata:
   unit: list
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py
new file mode 100644
index 000000000..7f8c81c3a
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py
@@ -0,0 +1,13 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_nol_carryover_addition(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia addition to incone for net operating loss carryover deducted on federal return"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=34"
+    )
+    defined_for = StateCode.GA
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py
new file mode 100644
index 000000000..c56c5eec4
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py
@@ -0,0 +1,17 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_other_additions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia other additions to incone"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=34"
+    )
+    defined_for = StateCode.GA
+
+    # For line 5 of Georgia tax form 500 Schedule 1
+    # Also a catch-all for any non-implemented additions
+    # Such as interest on non-Georgia municipal or state bonds

From c09b61aac5c49be1e59172cbffbf9ae47c4a74df Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Thu, 30 Nov 2023 11:28:20 -0700
Subject: [PATCH 2/9] Added other GA subtractions

---
 .../tax/income/subtractions/subtractions.yaml  |  3 ++-
 .../subtractions/ga_other_subtractions.py      | 18 ++++++++++++++++++
 2 files changed, 20 insertions(+), 1 deletion(-)
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/subtractions/ga_other_subtractions.py

diff --git a/fiscalsim_us/parameters/gov/states/ga/tax/income/subtractions/subtractions.yaml b/fiscalsim_us/parameters/gov/states/ga/tax/income/subtractions/subtractions.yaml
index b9334c128..7e8d1c2df 100644
--- a/fiscalsim_us/parameters/gov/states/ga/tax/income/subtractions/subtractions.yaml
+++ b/fiscalsim_us/parameters/gov/states/ga/tax/income/subtractions/subtractions.yaml
@@ -5,7 +5,8 @@ values:
     - ga_retirement_exclusion
     - ga_military_retirement_exclusion
     - taxable_social_security
-    - ga_investment_in_529_plan_deduction 
+    - ga_investment_in_529_plan_deduction
+    - ga_other_subtractions
  
 
 metadata:
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/subtractions/ga_other_subtractions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/subtractions/ga_other_subtractions.py
new file mode 100644
index 000000000..b2f52638e
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/subtractions/ga_other_subtractions.py
@@ -0,0 +1,18 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_other_subtractions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia other subtractions from income"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://dor.georgia.gov/document/document/2022-it-511-individual-income-tax-booklet/download#page=34"
+        "https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=fb5db531-a80f-4790-bddb-eefc8327ef60&config=00JAA1MDBlYzczZi1lYjFlLTQxMTgtYWE3OS02YTgyOGM2NWJlMDYKAFBvZENhdGFsb2feed0oM9qoQOMCSJFX5qkd&pddocfullpath=%2Fshared%2Fdocument%2Fstatutes-legislation%2Furn%3AcontentItem%3A65D2-CDH3-CGX8-044N-00008-00&pdcontentcomponentid=234186&pdteaserkey=sr1&pditab=allpods&ecomp=8s65kkk&earg=sr1&prid=66f02b0a-c5ae-4162-9535-127751546807"
+    )
+    defined_for = StateCode.GA
+
+    # From line 12 of Georgia tax form 500 Schedule 1
+    # Also a catch all for any non-implemented subtractions (all fo the 2022
+    # ones have been inplemented)

From 73a90cbdc23a686c8413ccb42431aa617f2a7867 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Thu, 30 Nov 2023 11:54:02 -0700
Subject: [PATCH 3/9] Added GA itemized deduction logic

---
 .../ga/tax/income/deductions/ga_deductions.py   | 13 +++++++++++++
 .../deductions/ga_itemized_adjustments.py       | 17 +++++++++++++++++
 .../income/deductions/ga_itemized_deductions.py | 16 ++++++++++++++++
 3 files changed, 46 insertions(+)
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_deductions.py

diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py
index 5230bfb0b..d22de6cbe 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py
@@ -6,5 +6,18 @@ class ga_deductions(Variable):
     entity = TaxUnit
     label = "Georgia deductions"
     unit = USD
+    reference = (
+        "https://dor.georgia.gov/it-511-individual-income-tax-booklet"
+    )
     definition_period = YEAR
     defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        # In GA if the tax unit itemizes their federal returns, then
+        # they must itemize for their GA return.
+        # Same for standard deduction
+        ga_std_deduction = tax_unit("ga_standard_deduction", period)
+        ga_itemized = tax_unit("ga_itemized_deductions", period)
+        itemizes = tax_unit("tax_unit_itemizes", period)
+
+        return where(itemizes, ga_itemized, ga_std_deduction)
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py
new file mode 100644
index 000000000..c6d2cb887
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py
@@ -0,0 +1,17 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_itemized_adjustments(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemized deductions"
+    unit = USD
+    reference = (
+        "https://apps.dor.ga.gov/FillableForms/PDFViewer/Index?form=2022GA500"
+        )
+    definition_period = YEAR
+    defined_for = StateCode.GA
+
+    # Line 12b on GA Tax form 500
+    # Adjustments for income taxes other than Georgia state taxes that
+    # are used in calculating federal itemized dedctions
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_deductions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_deductions.py
new file mode 100644
index 000000000..b90e8617c
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_deductions.py
@@ -0,0 +1,16 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_itemized_deductions(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia itemized deductions"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        federal_itemized = tax_unit("itemized_deductions_less_salt", period)
+        adjustments = tax_unit("ga_itemized_adjustments", period)
+
+        return federal_itemized - adjustments

From ae2fb2dff3607817f98b74219a2d54622e521a66 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Thu, 30 Nov 2023 12:18:16 -0700
Subject: [PATCH 4/9] Added logic for GA net operating loss

---
 .../ga/tax/income/deductions/nol_limit.yaml   | 10 ++++++
 .../states/ga/tax/income/ga_taxable_income.py |  3 +-
 .../ga/tax/income/nol/ga_nol_deduction.py     | 31 +++++++++++++++++++
 .../ga/tax/income/nol/ga_post2018_nol.py      | 15 +++++++++
 .../income/nol/ga_pre2018_nol_carryover.py    | 15 +++++++++
 5 files changed, 73 insertions(+), 1 deletion(-)
 create mode 100644 fiscalsim_us/parameters/gov/states/ga/tax/income/deductions/nol_limit.yaml
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_nol_deduction.py
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_pre2018_nol_carryover.py

diff --git a/fiscalsim_us/parameters/gov/states/ga/tax/income/deductions/nol_limit.yaml b/fiscalsim_us/parameters/gov/states/ga/tax/income/deductions/nol_limit.yaml
new file mode 100644
index 000000000..0efda35f7
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/ga/tax/income/deductions/nol_limit.yaml
@@ -0,0 +1,10 @@
+description: Georgia only allows subtraction for NOL up to this limit of taxable income after personal deductions and exemptions
+values:
+  2019-01-01: .8
+metadata:
+  period: year
+  unit: /1
+  label: Georgia NOL limit
+  reference:
+  - title: 2022 Form 500 Instructions
+    href: https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=12
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_taxable_income.py b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_taxable_income.py
index 35627af7e..767a59fe1 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_taxable_income.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_taxable_income.py
@@ -18,4 +18,5 @@ def formula(tax_unit, period, parameters):
         agi = tax_unit("ga_agi", period)
         deductions = tax_unit("ga_deductions", period)
         exemptions = tax_unit("ga_exemptions", period)
-        return max_(0, agi - deductions - exemptions)
+        nol = tax_unit("ga_nol_deduction", period)
+        return max_(0, agi - deductions - exemptions - nol)
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_nol_deduction.py b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_nol_deduction.py
new file mode 100644
index 000000000..fcb8294cb
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_nol_deduction.py
@@ -0,0 +1,31 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_nol_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia Net Operating Loss deduction from income"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://dor.georgia.gov/it-511-individual-income-tax-booklet"
+        # above reference provides access to booklets for all years
+        # definition of Georgia taxable income starts on page 12
+    )
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ga.tax.income.deductions.nol_limit
+        agi = tax_unit("ga_agi", period)
+        deductions = tax_unit("ga_deductions", period)
+        exemptions = tax_unit("ga_exemptions", period)
+        pre_nol_income = max_(0, agi - deductions - exemptions)
+
+        # no limit on pre-2018 NOL carryover
+        pre2018 = tax_unit("ga_pre2018_nol_carryover", period)
+        # NOL from years 2018 and after are limited to a percentage of
+        # taxable income before NOL
+        post2018 = tax_unit("ga_post2018_nol", period)
+        limited_post = min_(pre_nol_income * p, post2018)
+
+        return pre2018 + limited_post
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py
new file mode 100644
index 000000000..bb96a172d
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py
@@ -0,0 +1,15 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_post2018_nol(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia Net Operating Loss (carryover) from years after 2018"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://dor.georgia.gov/it-511-individual-income-tax-booklet"
+        # above reference provides access to booklets for all years
+        # definition of Georgia taxable income starts on page 12
+    )
+    defined_for = StateCode.GA
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_pre2018_nol_carryover.py b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_pre2018_nol_carryover.py
new file mode 100644
index 000000000..80a8f9eff
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_pre2018_nol_carryover.py
@@ -0,0 +1,15 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_pre2018_nol_carryover(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia Net Operating Loss carryover from years before 2018"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://dor.georgia.gov/it-511-individual-income-tax-booklet"
+        # above reference provides access to booklets for all years
+        # definition of Georgia taxable income starts on page 12
+    )
+    defined_for = StateCode.GA

From eec01d813258e381f3043ca9d7fea931c2ceb530 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Thu, 30 Nov 2023 16:37:37 -0700
Subject: [PATCH 5/9] Added additonal structure for GA tax credits

---
 .../ga/tax/income/credits/nonrefundable.yaml  | 14 ++++
 .../ga/tax/income/credits/refundable.yaml     | 11 +++
 .../income/additions}/ga_additions.py         |  0
 .../credits/ga_nonrefundable_credtis.py       | 29 ++++++++
 .../credits/ga_other_nonrefundable_credits.py |  0
 .../{ => credits}/ga_refundable_credits.py    |  1 +
 .../ga_series100_nonrefundable_credits.py     | 69 +++++++++++++++++++
 .../ga_series100_refundable_credits.py        | 19 +++++
 .../gov/states/ga/{ => tax/income}/ga_agi.py  |  0
 .../income/ga_income_tax_before_credits.py    | 34 +++++++++
 ...ga_income_tax_before_refundable_credits.py | 24 +------
 .../ga/tax/income/nol/ga_post2018_nol.py      |  2 +-
 .../income/subtractions}/ga_subtractions.py   |  0
 13 files changed, 180 insertions(+), 23 deletions(-)
 create mode 100644 fiscalsim_us/parameters/gov/states/ga/tax/income/credits/nonrefundable.yaml
 create mode 100644 fiscalsim_us/parameters/gov/states/ga/tax/income/credits/refundable.yaml
 rename fiscalsim_us/variables/gov/states/ga/{ => tax/income/additions}/ga_additions.py (100%)
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_other_nonrefundable_credits.py
 rename fiscalsim_us/variables/gov/states/ga/tax/income/{ => credits}/ga_refundable_credits.py (80%)
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py
 rename fiscalsim_us/variables/gov/states/ga/{ => tax/income}/ga_agi.py (100%)
 create mode 100644 fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py
 rename fiscalsim_us/variables/gov/states/ga/{ => tax/income/subtractions}/ga_subtractions.py (100%)

diff --git a/fiscalsim_us/parameters/gov/states/ga/tax/income/credits/nonrefundable.yaml b/fiscalsim_us/parameters/gov/states/ga/tax/income/credits/nonrefundable.yaml
new file mode 100644
index 000000000..cb499e15a
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/ga/tax/income/credits/nonrefundable.yaml
@@ -0,0 +1,14 @@
+description: Georgia nonrefundable credits
+values:
+  2021-01-01:
+    - ga_low_income_credit
+    - ga_other_nonrefundable_credits
+    - ga_cdcc
+    - ga_series100_nonrefundable_credits
+
+metadata:
+  unit: list
+  label: Georgia nonrefundable credits
+  reference:
+    - title: 2022 Form 500 Instructions
+      href: https://apps.dor.ga.gov/FillableForms/PDFViewer/Index?form=2022GA500
diff --git a/fiscalsim_us/parameters/gov/states/ga/tax/income/credits/refundable.yaml b/fiscalsim_us/parameters/gov/states/ga/tax/income/credits/refundable.yaml
new file mode 100644
index 000000000..4a7e8aad6
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/ga/tax/income/credits/refundable.yaml
@@ -0,0 +1,11 @@
+description: Georgia refundable credits
+values:
+  2021-01-01:
+    - ga_series100_refundable_credits
+
+metadata:
+  unit: list
+  label: Georgia refundable credits
+  reference:
+    - title: 2022 Form 500 Instructions
+      href: https://apps.dor.ga.gov/FillableForms/PDFViewer/Index?form=2022GA500
diff --git a/fiscalsim_us/variables/gov/states/ga/ga_additions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_additions.py
similarity index 100%
rename from fiscalsim_us/variables/gov/states/ga/ga_additions.py
rename to fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_additions.py
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py
new file mode 100644
index 000000000..3d551c000
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py
@@ -0,0 +1,29 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_nonrefundable_credits(Variable):
+    """
+    Other GA nonrefundable credits. Catch all for credits not
+    currently implemented. Includes:
+    - Tax credits from states other than Georgia
+    The following are from the IND-CR summary worksheet
+    - Disabled Person Home Purchase  or Retrofit Credit
+    - Georgia National Guard /Air National Guard Credit
+    - Qualified Caregiving Expense Credit
+    - Disaster Assistance Credit
+    - Rural Physicians Credit
+    - Adoption of a Foster Child Credit for Adoptions Occurring in Taxable
+        Years Beginning on or After January 1, 2008 and Before January 1, 2021
+    - Eligible Single-Family Residence Credit
+    - Community Based Faculty Preceptor Credit
+    - Adoption of a Foster Child Credit for Adoptions Occurring in Taxable
+    Years Beginning on or After January 1, 2021
+    - Teacher Recruitment and Retention Credit
+    """
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia nonrefundable credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.GA
+    adds = "gov.states.ga.tax.income.credits.nonrefundable"
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_other_nonrefundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_other_nonrefundable_credits.py
new file mode 100644
index 000000000..e69de29bb
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_refundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_refundable_credits.py
similarity index 80%
rename from fiscalsim_us/variables/gov/states/ga/tax/income/ga_refundable_credits.py
rename to fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_refundable_credits.py
index 935a0913b..cf0b2219d 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_refundable_credits.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_refundable_credits.py
@@ -8,3 +8,4 @@ class ga_refundable_credits(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.GA
+    adds = "gov.states.ga.tax.income.credits.refundable"
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py
new file mode 100644
index 000000000..2f94fc8ff
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py
@@ -0,0 +1,69 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_series100_nonrefundable_credits(Variable):
+    """
+    Georgia nonrefundable Series 100 tax credits. Line 20 Form 500
+    These credits are claimed using the Form 500 Schedule 2.
+    A tax unit may only claim series 100 tex credits if they
+    file online.
+    These credits include the following with the codes:
+    102 - Employer’s Credit for Approved Employee Retraining
+    103 - Employer’s Jobs Tax Credit
+    104 - Employer’s Credit for Purchasing Child Care
+    Property
+    105 - Employer’s Credit for Providing or Sponsoring
+    Child Care for Employees
+    106 - Manufacturer’s Investment Tax Credit
+    107 - Optional Investment Tax Credit
+    108 - Qualified Transportation Credit (only carryover
+    can be used)
+    109 - Low Income Housing Credit
+    111 - Business Enterprise Vehicle Credit
+    112 - Research Tax Credit
+    113 - Headquarters Tax Credit
+    114 - Port Activity Tax Credit
+    115 - Bank Tax Credit
+    116 - Low Emission Vehicle Credit (only carryover can
+    be used)
+    117 - Zero Emission Vehicle Credit (only carryover can
+    be used)
+    118 - New Facilities Job Credit
+    119 - Electric Vehicle Charger Credit
+    120 - New Manufacturing Facilities Property Credit
+    121 - Historic Rehabilitation Credit for Historic Homes
+    122 - Film Tax Credit (Use code 133 if the credit is for a
+    Qualified Interactive Entertainment Production Company)
+    124 - Land Conservation Credit
+    125 - Qualified Education Expense Credit
+    126 - Seed-Capital Fund Credit
+    128 - Wood Residual Credit
+    130 - Quality Jobs Tax Credit
+    131 - Alternate Port Activity Tax Credit
+    132 - Qualified Investor Tax Credit
+    133 - Film Tax Credit for a Qualified Interactive Entainment Production Company
+    135 - Historic Rehabilitation Tax Credit for any Other Certified Structures
+    136 - Qualified Rurual Hospital Organization Expense Tax Credit
+    138 - Postproduction Film Tax Credit
+    139 - Small Postproduction Film Tax Credit
+    140 - Qualified Education Donation Tax Credit
+    141 - Musical Tax Credit
+    142 - Rural Zone Tax Credit
+    143 - Agribusiness and Rural Jobs Tax Credit
+    144 - Post- Consumer Waste Materials Tax Credit
+    145 - Timber Tax Credit
+    146 - Railroad Track Maintenance Tax Credit
+    147 - Personal Protective Equipment Manufacturer Jobs Tax Credit
+    148 - Life Sciences Manufacturing Job Tax Credit
+    149 - Historic Rehabilitation Tax Credit for Historic Homes and other Certified Structure
+    """
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia series 100 nonrefundable credits"
+    reference = ("https://dor.georgia.gov/it-511-individual-income-tax-booklet")
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.GA
+
+    # These are really hard to find the specifics since you need to file online
+    # to get them.
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py
new file mode 100644
index 000000000..8aeeb3de2
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py
@@ -0,0 +1,19 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_series100_refundable_credits(Variable):
+    """
+    Georgia refundable Series 100 tax credits.
+    These credits are claimed using the Form 500 Schedule 2b.
+    A tax unit may only claim series 100 tex credits if they
+    file online.
+    Currently (in 2022) the only refundable series 100 tax credit
+    is the Timber Tax Credit (145).
+    """
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia series 100 refundable credits"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.GA
+
diff --git a/fiscalsim_us/variables/gov/states/ga/ga_agi.py b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_agi.py
similarity index 100%
rename from fiscalsim_us/variables/gov/states/ga/ga_agi.py
rename to fiscalsim_us/variables/gov/states/ga/tax/income/ga_agi.py
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py
new file mode 100644
index 000000000..6dcbe3a67
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py
@@ -0,0 +1,34 @@
+from fiscalsim_us.model_api import *
+
+
+class ga_income_tax_before_credits(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Georgia income tax before credits"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+    )
+    defined_for = StateCode.GA
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.ga.tax.income.main
+        filing_status = tax_unit("filing_status", period)
+        status = filing_status.possible_values
+        income = tax_unit("ga_taxable_income", period)
+        return select(
+            [
+                filing_status == status.SINGLE,
+                filing_status == status.SEPARATE,
+                filing_status == status.JOINT,
+                filing_status == status.HEAD_OF_HOUSEHOLD,
+                filing_status == status.WIDOW,
+            ],
+            [
+                p.single.calc(income),
+                p.separate.calc(income),
+                p.joint.calc(income),
+                p.head_of_household.calc(income),
+                p.widow.calc(income),
+            ],
+        )
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py
index 3c02b5564..d3c7c50de 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py
@@ -8,25 +8,5 @@ class ga_income_tax_before_refundable_credits(Variable):
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.GA
-
-    def formula(tax_unit, period, parameters):
-        p = parameters(period).gov.states.ga.tax.income.main
-        filing_status = tax_unit("filing_status", period)
-        status = filing_status.possible_values
-        income = tax_unit("ga_taxable_income", period)
-        return select(
-            [
-                filing_status == status.SINGLE,
-                filing_status == status.SEPARATE,
-                filing_status == status.JOINT,
-                filing_status == status.HEAD_OF_HOUSEHOLD,
-                filing_status == status.WIDOW,
-            ],
-            [
-                p.single.calc(income),
-                p.separate.calc(income),
-                p.joint.calc(income),
-                p.head_of_household.calc(income),
-                p.widow.calc(income),
-            ],
-        )
+    adds = ["ga_income_tax_before_credits"]
+    subtracts = ["ga_nonrefundable_credits"]
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py
index bb96a172d..fdc74b47a 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/nol/ga_post2018_nol.py
@@ -4,7 +4,7 @@
 class ga_post2018_nol(Variable):
     value_type = float
     entity = TaxUnit
-    label = "Georgia Net Operating Loss (carryover) from years after 2018"
+    label = "Georgia Net Operating Loss (carryover) from years 2018 and after"
     unit = USD
     definition_period = YEAR
     reference = (
diff --git a/fiscalsim_us/variables/gov/states/ga/ga_subtractions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/subtractions/ga_subtractions.py
similarity index 100%
rename from fiscalsim_us/variables/gov/states/ga/ga_subtractions.py
rename to fiscalsim_us/variables/gov/states/ga/tax/income/subtractions/ga_subtractions.py

From ae48b51591378adc992441f9b619659470877bd6 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Fri, 1 Dec 2023 11:19:51 -0700
Subject: [PATCH 6/9] Fixed non-refundable credits

---
 .../tax/income/ga_income_tax_before_refundable_credits.py   | 6 ++++++
 1 file changed, 6 insertions(+)

diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py
index d3c7c50de..346d9587b 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.py
@@ -10,3 +10,9 @@ class ga_income_tax_before_refundable_credits(Variable):
     defined_for = StateCode.GA
     adds = ["ga_income_tax_before_credits"]
     subtracts = ["ga_nonrefundable_credits"]
+
+    def formula(tax_unit, period, parameters):
+        tax_before_credits = tax_unit("ga_income_tax_before_credits", period)
+        nonrefundables = tax_unit("ga_nonrefundable_credits", period)
+
+        return max_(0, tax_before_credits - nonrefundables)

From 4cbe5f1d8c8d5f4edfe7697edb4f428ca01cb381 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Fri, 1 Dec 2023 12:48:20 -0700
Subject: [PATCH 7/9] Added tests for credits

---
 .../credits/ga_nonrefundable_credits.yaml     | 19 +++++++++++++++++
 .../income/credits/ga_refundable_credits.yaml | 21 +++++++++++++++++++
 ...yaml => ga_income_tax_before_credits.yaml} | 10 ++++-----
 3 files changed, 45 insertions(+), 5 deletions(-)
 create mode 100644 fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_nonrefundable_credits.yaml
 create mode 100644 fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_refundable_credits.yaml
 rename fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/{ga_income_tax_before_refundable_credits.yaml => ga_income_tax_before_credits.yaml} (76%)

diff --git a/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_nonrefundable_credits.yaml b/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_nonrefundable_credits.yaml
new file mode 100644
index 000000000..b1efbe748
--- /dev/null
+++ b/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_nonrefundable_credits.yaml
@@ -0,0 +1,19 @@
+- name: nonrefundable credits less than taxable income
+  period: 2022
+  input:
+    ga_taxable_income: 3_000
+    ga_nonrefundable_credits: 30
+    filing_status: SINGLE
+    state_code: GA
+  output:
+    ga_income_tax_before_refundable_credits: 30
+
+- name: Nonrefundable credits more than taxable income
+  period: 2022
+  input:
+    ga_taxable_income: 3_000
+    ga_nonrefundable_credits: 100
+    filing_status: SINGLE
+    state_code: GA
+  output:
+    ga_income_tax_before_refundable_credits: 0
diff --git a/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_refundable_credits.yaml b/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_refundable_credits.yaml
new file mode 100644
index 000000000..d6fce3774
--- /dev/null
+++ b/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_refundable_credits.yaml
@@ -0,0 +1,21 @@
+- name: Only refundable credits
+  period: 2022
+  input:
+    ga_taxable_income: 3_000
+    ga_nonrefundable_credits: 0
+    ga_refundable_credits: 100
+    filing_status: SINGLE
+    state_code: GA
+  output:
+    ga_income_tax: -40
+
+- name: Both nonrefundable and refundable credits
+  period: 2022
+  input:
+    ga_taxable_income: 3_000
+    ga_nonrefundable_credits: 100
+    ga_refundable_credits: 100
+    filing_status: SINGLE
+    state_code: GA
+  output:
+    ga_income_tax: -100
diff --git a/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.yaml b/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_credits.yaml
similarity index 76%
rename from fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.yaml
rename to fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_credits.yaml
index ae6fbb38d..b980bbf07 100644
--- a/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_refundable_credits.yaml
+++ b/fiscalsim_us/tests/policy/baseline/gov/states/ga/tax/income/ga_income_tax_before_credits.yaml
@@ -5,7 +5,7 @@
     filing_status: SINGLE
     state_code: GA
   output:
-    ga_income_tax_before_refundable_credits: 60
+    ga_income_tax_before_credits: 60
 
 - name: Single filer w/o income
   period: 2022
@@ -14,7 +14,7 @@
     filing_status: SINGLE
     state_code: GA
   output:
-    ga_income_tax_before_refundable_credits: 0
+    ga_income_tax_before_credits: 0
 
 - name: Joint filer 
   period: 2022
@@ -23,7 +23,7 @@
     filing_status: JOINT
     state_code: GA
   output:
-    ga_income_tax_before_refundable_credits: 12
+    ga_income_tax_before_credits: 12
 
 - name: Separate filer 
   period: 2022
@@ -32,7 +32,7 @@
     filing_status: SEPARATE
     state_code: GA
   output:
-    ga_income_tax_before_refundable_credits: 7
+    ga_income_tax_before_credits: 7
 
 - name: Head of household filer 
   period: 2022
@@ -41,4 +41,4 @@
     filing_status: HEAD_OF_HOUSEHOLD
     state_code: GA
   output:
-    ga_income_tax_before_refundable_credits: 12
+    ga_income_tax_before_credits: 12

From 480116bb1d68fc90b79893fef356470e2b84cac5 Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Fri, 1 Dec 2023 12:50:14 -0700
Subject: [PATCH 8/9] Used Black for formatting

---
 .../ga/tax/income/additions/ga_nol_carryover_addition.py      | 4 +---
 .../gov/states/ga/tax/income/additions/ga_other_additions.py  | 4 +---
 .../states/ga/tax/income/credits/ga_nonrefundable_credtis.py  | 1 +
 .../ga/tax/income/credits/ga_other_nonrefundable_credits.py   | 1 +
 .../tax/income/credits/ga_series100_nonrefundable_credits.py  | 3 ++-
 .../ga/tax/income/credits/ga_series100_refundable_credits.py  | 2 +-
 .../gov/states/ga/tax/income/deductions/ga_deductions.py      | 4 +---
 .../ga/tax/income/deductions/ga_itemized_adjustments.py       | 2 +-
 .../gov/states/ga/tax/income/ga_income_tax_before_credits.py  | 3 +--
 9 files changed, 10 insertions(+), 14 deletions(-)

diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py
index 7f8c81c3a..54aee9c41 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_nol_carryover_addition.py
@@ -7,7 +7,5 @@ class ga_nol_carryover_addition(Variable):
     label = "Georgia addition to incone for net operating loss carryover deducted on federal return"
     unit = USD
     definition_period = YEAR
-    reference = (
-        "https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=34"
-    )
+    reference = "https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=34"
     defined_for = StateCode.GA
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py
index c56c5eec4..fc790a7cc 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/additions/ga_other_additions.py
@@ -7,9 +7,7 @@ class ga_other_additions(Variable):
     label = "Georgia other additions to incone"
     unit = USD
     definition_period = YEAR
-    reference = (
-        "https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=34"
-    )
+    reference = "https://houpl.org/wp-content/uploads/2023/01/2022-IT-511_Individual_Income_Tax_-Booklet-compressed.pdf#page=34"
     defined_for = StateCode.GA
 
     # For line 5 of Georgia tax form 500 Schedule 1
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py
index 3d551c000..40d4c8cdd 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_nonrefundable_credtis.py
@@ -20,6 +20,7 @@ class ga_nonrefundable_credits(Variable):
     Years Beginning on or After January 1, 2021
     - Teacher Recruitment and Retention Credit
     """
+
     value_type = float
     entity = TaxUnit
     label = "Georgia nonrefundable credits"
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_other_nonrefundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_other_nonrefundable_credits.py
index e69de29bb..8b1378917 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_other_nonrefundable_credits.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_other_nonrefundable_credits.py
@@ -0,0 +1 @@
+
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py
index 2f94fc8ff..cadf5eeb9 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_nonrefundable_credits.py
@@ -57,10 +57,11 @@ class ga_series100_nonrefundable_credits(Variable):
     148 - Life Sciences Manufacturing Job Tax Credit
     149 - Historic Rehabilitation Tax Credit for Historic Homes and other Certified Structure
     """
+
     value_type = float
     entity = TaxUnit
     label = "Georgia series 100 nonrefundable credits"
-    reference = ("https://dor.georgia.gov/it-511-individual-income-tax-booklet")
+    reference = "https://dor.georgia.gov/it-511-individual-income-tax-booklet"
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.GA
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py
index 8aeeb3de2..7fcb59c0a 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/credits/ga_series100_refundable_credits.py
@@ -10,10 +10,10 @@ class ga_series100_refundable_credits(Variable):
     Currently (in 2022) the only refundable series 100 tax credit
     is the Timber Tax Credit (145).
     """
+
     value_type = float
     entity = TaxUnit
     label = "Georgia series 100 refundable credits"
     unit = USD
     definition_period = YEAR
     defined_for = StateCode.GA
-
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py
index d22de6cbe..2d361d93b 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_deductions.py
@@ -6,9 +6,7 @@ class ga_deductions(Variable):
     entity = TaxUnit
     label = "Georgia deductions"
     unit = USD
-    reference = (
-        "https://dor.georgia.gov/it-511-individual-income-tax-booklet"
-    )
+    reference = "https://dor.georgia.gov/it-511-individual-income-tax-booklet"
     definition_period = YEAR
     defined_for = StateCode.GA
 
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py
index c6d2cb887..2d34cc021 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/deductions/ga_itemized_adjustments.py
@@ -8,7 +8,7 @@ class ga_itemized_adjustments(Variable):
     unit = USD
     reference = (
         "https://apps.dor.ga.gov/FillableForms/PDFViewer/Index?form=2022GA500"
-        )
+    )
     definition_period = YEAR
     defined_for = StateCode.GA
 
diff --git a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py
index 6dcbe3a67..4f85127d2 100644
--- a/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py
+++ b/fiscalsim_us/variables/gov/states/ga/tax/income/ga_income_tax_before_credits.py
@@ -7,8 +7,7 @@ class ga_income_tax_before_credits(Variable):
     label = "Georgia income tax before credits"
     unit = USD
     definition_period = YEAR
-    reference = (
-    )
+    reference = ()
     defined_for = StateCode.GA
 
     def formula(tax_unit, period, parameters):

From f1455133206cda929b9f496b0b6bdf4f7194a32f Mon Sep 17 00:00:00 2001
From: mitchellpound <mitchell.pound@usu.edu>
Date: Sat, 2 Dec 2023 16:00:29 -0700
Subject: [PATCH 9/9] Updates version in setup.py and changelogs

---
 CHANGELOG.md   | 7 +++++++
 changelog.yaml | 4 ++++
 setup.py       | 2 +-
 3 files changed, 12 insertions(+), 1 deletion(-)

diff --git a/CHANGELOG.md b/CHANGELOG.md
index 9d2a59461..aa8fc8f44 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -5,6 +5,12 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.2.7] - 2023-11-14 17:00:00
+
+### Added
+
+- Updates Georgia tax logic for credits and additions/ subtractions
+
 ## [0.2.6] - 2023-11-14 17:00:00
 
 ### Added
@@ -191,6 +197,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - First prototype version based off of openfisca-us and tax-calculator.
 
 
+[0.2.7]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.6...v0.2.7
 [0.2.6]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.5...v0.2.6
 [0.2.5]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.4...v0.2.5
 [0.2.4]: https://github.com/TheCGO/fiscalsim-us/compare/v0.2.3...v0.2.4
diff --git a/changelog.yaml b/changelog.yaml
index baf663707..b8ecd4a6b 100644
--- a/changelog.yaml
+++ b/changelog.yaml
@@ -174,3 +174,7 @@
     added:
       - Updates Montana tax logic
   date: 2023-11-14 17:00:00
+- bump: patch
+  changes:
+    added:
+      - Updates Georgia tax logic for credits and additions/ subtractions
diff --git a/setup.py b/setup.py
index 622ee9994..14c71fc49 100644
--- a/setup.py
+++ b/setup.py
@@ -7,7 +7,7 @@
 
 setup(
     name="fiscalsim-us",
-    version="0.2.6",
+    version="0.2.7",
     author="Center for Growth and Opportunity at Utah State University (CGO)",
     author_email="fiscalsim@thecgo.org",
     long_description=readme,