Nova Scotia Basic Personal Amount

Fixes PolicyEngine#395
okeyiii · Jul 24, 2023 · cafa9ed · cafa9ed
1 parent c9a2626
commit cafa9ed
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Showing 6 changed files with 25 additions and 16 deletions.
diff --git a/...eters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/additional_amount.yaml b/...eters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/additional_amount.yaml
@@ -1,4 +1,4 @@
-description: Nova Scotia additional amount in basic personal amount.
+description: Nova Scotia provides this additional amount under the basic personal amount.
 values: 
   2022-01-01: 3_000
 metadata:

diff --git a/...ameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/applicable_rate.yaml b/...ameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/applicable_rate.yaml
@@ -1,4 +1,4 @@
-description: Nova Scotia applicable rate for calculating partial basic personal amount in basic personal amount.
+description: Nova Scotia employs this applicable rate for calculating partial basic personal amounts.
 values: 
   2022-01-01: 0.06
 metadata:

diff --git a/...parameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/basic_amount.yaml b/...parameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/basic_amount.yaml
@@ -1,4 +1,4 @@
-description: Nova Scotia basic amount in basic personal amount.
+description: Nova Scotia provides this basic amount under basic personal amount.
 values: 
   2022-01-01: 8_481
 metadata:

diff --git a/...gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/higher_income_threshold.yaml b/...gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/higher_income_threshold.yaml
@@ -1,4 +1,4 @@
-description: Nova Scotia higher income threshold for minimum basic personal amount in basic personal amount.
+description: Nova Scotia limits this higher income threshold under the basic personal amount eligibility.
 values: 
   2022-01-01: 75_000
 metadata:

diff --git a/.../gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/lower_income_threshold.yaml b/.../gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/lower_income_threshold.yaml
@@ -1,4 +1,4 @@
-description: Nova Scotia lower income threshold for maximum basic personal amount in basic personal amount.
+description: Nova Scotia limits this lower income threshold under the basic personal amount eligibility.
 values: 
   2022-01-01: 25_000
 metadata:

diff --git a/...yengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_credits.py b/...yengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_credits.py
@@ -13,21 +13,30 @@ def formula(person, period, parameters):
             period
         ).gov.provinces.ns.tax.income.credits.ns_basic_personal_amount
         taxable_income = person("total_individual_pre_tax_income", period)
+
+        # Income Condition
+        lower_income_condition = (taxable_income <= p.lower_income_threshold)
+        medium_income_condition = (p.lower_income_threshold
+                                    < taxable_income
+                                    < p.higher_income_threshold)
+        higher_income_condition = (taxable_income >= p.higher_income_threshold)
+
+        # Basic Personal Amount
+        lower_basic_personal_amount = p.additional_amount + p.basic_amount
+        medium_basic_personal_amount = p.basic_amount + 3000 - p.applicable_rate * (taxable_income - p.lower_income_threshold)
+        higher_basic_personal_amount = p.basic_amount
+
+
 
         return select(
             [
-                taxable_income <= p.lower_income_threshold,
-                p.lower_income_threshold
-                < taxable_income
-                < p.higher_income_threshold,
-                taxable_income >= p.higher_income_threshold,
+                lower_income_condition,
+                medium_income_condition,
+                higher_income_condition,
             ],
             [
-                p.additional_amount + p.basic_amount,
-                p.basic_amount
-                + 3000
-                - p.applicable_rate
-                * (taxable_income - p.lower_income_threshold),
-                p.basic_amount,
+                lower_basic_personal_amount,
+                medium_basic_personal_amount,
+                higher_basic_personal_amount,
             ],
         )