Add North Dakota renter's refund

changelog.d/8314.added.md

@@ -0,0 +1 @@
+Added the North Dakota Renter's Refund.

policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml

@@ -126,6 +126,7 @@ values:
     - mo_property_tax_credit
     - mt_elderly_homeowner_or_renter_credit
     - mt_property_tax_rebate
+    - nd_renters_refund
     - nj_property_tax_credit
     - nm_property_tax_rebate
     - ny_real_property_tax_credit
@@ -147,6 +148,7 @@ values:
     - mo_property_tax_credit
     - mt_elderly_homeowner_or_renter_credit
     - mt_property_tax_rebate
+    - nd_renters_refund
     - nj_property_tax_credit
     - nm_property_tax_rebate
     - ny_real_property_tax_credit

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/age_threshold.yaml

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+description: North Dakota limits age-based eligibility to filers at or above this age under the Renter's Refund program.
+values:
+  2025-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: North Dakota Renter's Refund age threshold
+  reference:
+    - title: N.D.C.C. § 57-02-08.1(1)(a)
+      href: https://ndlegis.gov/cencode/t57c02.pdf#page=15
+    - title: North Dakota Office of State Tax Commissioner | Property Tax Credits for North Dakota Homeowners and Renters
+      href: https://www.tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf#page=7

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/cap.yaml

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+description: North Dakota caps the refund at this amount under the Renter's Refund program.
+values:
+  2009-01-01: 400
+  2025-01-01: 600
+metadata:
+  unit: currency-USD
+  period: year
+  label: North Dakota Renter's Refund cap
+  reference:
+    - title: North Dakota Office of State Tax Commissioner | Property Tax History | 2009 Session
+      href: https://www.tax.nd.gov/property-tax-history
+    - title: N.D.C.C. § 57-02-08.1(2)(b)
+      href: https://ndlegis.gov/cencode/t57c02.pdf#page=16
+    - title: North Dakota House Bill 1176, Section 8
+      href: https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-06000.pdf#page=8
+    - title: North Dakota House Bill 1176, Section 31
+      href: https://ndlegis.gov/assembly/69-2025/regular/documents/25-1003-06000.pdf#page=44

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/income_limit.yaml

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+description: North Dakota limits income to this amount under the Renter's Refund program.
+values:
+  2009-01-01: 42_000
+  2023-01-01: 70_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: North Dakota Renter's Refund income limit
+  reference:
+    - title: North Dakota Office of State Tax Commissioner | Property Tax History | 2009 Session
+      href: https://www.tax.nd.gov/property-tax-history
+    - title: North Dakota House Bill 1158, Section 1
+      href: https://ndlegis.gov/assembly/68-2023/regular/documents/23-0351-06000.pdf#page=1
+    - title: North Dakota House Bill 1158, Section 8
+      href: https://ndlegis.gov/assembly/68-2023/regular/documents/23-0351-06000.pdf#page=6
+    - title: North Dakota Office of State Tax Commissioner | Property Tax Credits for North Dakota Homeowners and Renters
+      href: https://www.tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf#page=7

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/income_rate.yaml

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+description: North Dakota subtracts this share of income under the Renter's Refund program.
+values:
+  2025-01-01: 0.04
+metadata:
+  unit: /1
+  period: year
+  label: North Dakota Renter's Refund income share
+  reference:
+    - title: N.D.C.C. § 57-02-08.1(2)(b)
+      href: https://ndlegis.gov/cencode/t57c02.pdf#page=16
+    - title: North Dakota Office of State Tax Commissioner | Property Tax Credits for North Dakota Homeowners and Renters
+      href: https://www.tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf#page=7

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/income_sources.yaml

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+description: North Dakota counts these income sources under the Renter's Refund program.
+values:
+  2025-01-01:
+    - market_income
+    - social_security
+    - unemployment_compensation
+    - general_assistance
+metadata:
+  unit: list
+  period: year
+  label: North Dakota Renter's Refund income sources
+  reference:
+    - title: N.D.C.C. § 57-02-08.1(5)(c)
+      href: https://ndlegis.gov/cencode/t57c02.pdf#page=16
+    - title: North Dakota Office of State Tax Commissioner | Property Tax Credits for North Dakota Homeowners and Renters
+      href: https://www.tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf#page=2

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/minimum.yaml

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+description: North Dakota provides this minimum refund amount under the Renter's Refund program.
+values:
+  2025-01-01: 5
+metadata:
+  unit: currency-USD
+  period: year
+  label: North Dakota Renter's Refund minimum amount
+  reference:
+    - title: N.D.C.C. § 57-02-08.1(2)(b)
+      href: https://ndlegis.gov/cencode/t57c02.pdf#page=16
+    - title: North Dakota Office of State Tax Commissioner | Property Tax Credits for North Dakota Homeowners and Renters
+      href: https://www.tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf#page=7

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/rent_rate.yaml

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+description: North Dakota counts this share of annual rent under the Renter's Refund program.
+values:
+  2025-01-01: 0.2
+metadata:
+  unit: /1
+  period: year
+  label: North Dakota Renter's Refund rent share
+  reference:
+    - title: N.D.C.C. § 57-02-08.1(2)(b)
+      href: https://ndlegis.gov/cencode/t57c02.pdf#page=16
+    - title: North Dakota Office of State Tax Commissioner | Property Tax Credits for North Dakota Homeowners and Renters
+      href: https://www.tax.nd.gov/sites/www/files/documents/guidelines/homestead-veterans-renters/credits-for-nd-homeowners-renters-guideline.pdf#page=7

policyengine_us/tests/policy/baseline/gov/states/nd/tax/property/renters_refund/nd_renters_refund.yaml

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+- name: Case 1, refund follows the state example.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nd_renters_refund_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 520
+
+- name: Case 2, refund is capped.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 18_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nd_renters_refund_income: 10_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 600
+
+- name: Case 3, ineligible filer gets no refund.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 64
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nd_renters_refund_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 0
+
+- name: Case 4, qualifying refund is floored at the minimum.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 220
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nd_renters_refund_income: 1_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 5
+
+- name: Case 5, refund derives income from upstream inputs.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        employment_income: 20_000
+        social_security_retirement: 15_000
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        itemized_medical_expenses: 0
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund_income: 35_000
+    nd_renters_refund: 520
+
+- name: Case 6, property-tax-exempt quarters receive no refund.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nd_renters_refund_income: 35_000
+        nd_renters_refund_property_tax_exempt: true
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 0
+
+- name: Case 7, pre-2025 refund is capped at the prior cap.
+  absolute_error_margin: 0.01
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 18_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        nd_renters_refund_income: 10_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 400