Merge pull request #7192 from hua7450/hua7450/issue7190

Update 2025 Alabama income tax

Author: PavelMakarchuk

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    changed:
+      - Update Alabama 2025 Income tax.

policyengine_us/parameters/gov/states/al/tax/income/agi/deductions.yaml

@@ -17,13 +17,15 @@ metadata:
   period: year
   label: Alabama adjusted gross income deductions
   reference:
-    - title: 2022 Alabama Department of Revenue 
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf#page=15
-    - title: 2021 Alabama Department of Revenue 
+    - title: The Code of Alabama 1975 Section 40-18-14.2 (a)
+      href: https://law.justia.com/codes/alabama/title-40/chapter-18/article-1/section-40-18-14-2/
+    - title: 2021 Alabama Department of Revenue
       href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=14
+    - title: 2022 Alabama Department of Revenue
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf#page=15
     - title: 2023 Alabama Department of Revenue
       href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=8
     - title: 2024 Alabama Income Tax Instructions
       href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=8
-    - title: The Code of Alabama 1975 Section 40-18-14.2 (a)
-      href: https://casetext.com/statute/code-of-alabama/title-40-revenue-and-taxation/chapter-18-income-taxes/article-1-general-provisions/section-40-18-142-adjusted-gross-income
+    - title: 2025 Alabama Income Tax Instructions
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf#page=8

policyengine_us/parameters/gov/states/al/tax/income/agi/gross_income_sources.yaml

@@ -23,13 +23,15 @@ metadata:
   period: year
   label: Alabama gross income income sources
   reference:
-    - title: 2024 Alabama Income Tax Instructions
-      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=7
-    - title: 2023 Alabama Department of Revenue Form 40
-      href: https://www.taxformfinder.org/forms/2023/2023-alabama-form-40.pdf#page=2
-    - title: 2022 Alabama Department of Revenue Form 40
-      href: https://www.revenue.alabama.gov/wp-content/uploads/2023/01/22f40blk.pdf#page=2
+    - title: The Code of Alabama 1975 Section 40-18-14 (a)
+      href: https://law.justia.com/codes/alabama/title-40/chapter-18/article-1/section-40-18-14/
     - title: 2021 Alabama Department of Revenue Form 40
       href: https://www.revenue.alabama.gov/forms/2021-alabama-individual-income-tax-return-2/
-    - title: The Code of Alabama 1975 Section 40-18-14 (a)
-      href: https://casetext.com/statute/code-of-alabama/title-40-revenue-and-taxation/chapter-18-income-taxes/article-1-general-provisions/section-40-18-14-adjusted-gross-income-of-individuals
+    - title: 2022 Alabama Department of Revenue Form 40
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2023/01/22f40blk.pdf#page=2
+    - title: 2023 Alabama Department of Revenue Form 40
+      href: https://www.taxformfinder.org/forms/2023/2023-alabama-form-40.pdf#page=2
+    - title: 2024 Alabama Income Tax Instructions
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=7
+    - title: 2025 Alabama Income Tax Instructions
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf#page=7

policyengine_us/parameters/gov/states/al/tax/income/deductions/federal_tax/credits.yaml

@@ -10,13 +10,13 @@ metadata:
   period: year
   label: Alabama federal tax deduction subtractable credits
   reference:
-    - title: 2024 Alabama Income Tax Instructions
-      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=31
-    - title: 2023 Alabama Form 40A Instructions
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=31
-    - title: 2022 Alabama Form 40A Instructions
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40abk.pdf#page=20
-    - title: 2021 Alabama Form 40A Instructions
-      href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=20
     - title: Alabama Code Title 40. Revenue and Taxation § 40-18-21
       href: https://law.justia.com/codes/alabama/title-40/chapter-18/article-1/section-40-18-21/
+    - title: 2021 Alabama Form 40A Instructions
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=20
+    - title: 2022 Alabama Form 40A Instructions
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40abk.pdf#page=20
+    - title: 2023 Alabama Form 40A Instructions
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=31
+    - title: 2024 Alabama Income Tax Instructions
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=31

policyengine_us/parameters/gov/states/al/tax/income/deductions/itemized/medical_expense/income_floor.yaml

@@ -9,11 +9,11 @@ metadata:
   reference:
     - title: Code of Alabama Section 40-18-15, (a) (3) (h) (13)
       href: https://law.justia.com/codes/alabama/2022/title-40/chapter-18/article-1/section-40-18-15/
-    - title: 2024 Alabama Income Tax Instructions
-      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=19
-    - title: 2023 Schedule A (Form 1040)
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40schabdc_blk.pdf#page=1
-    - title: 2022 Schedule A (Form 1040)
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40schabdc_blk.pdf#page=1
     - title: 2021 Schedule A (Form 1040)
       href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2022/06/21f40schabdc_blk.pdf#page=1
+    - title: 2022 Schedule A (Form 1040)
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40schabdc_blk.pdf#page=1
+    - title: 2023 Schedule A (Form 1040)
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40schabdc_blk.pdf#page=1
+    - title: 2024 Alabama Income Tax Instructions
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=19

policyengine_us/parameters/gov/states/al/tax/income/deductions/itemized/sources.yaml

@@ -20,11 +20,11 @@ metadata:
   reference:
     - title: Code of Alabama Section 40-18-15
       href: https://law.justia.com/codes/alabama/2022/title-40/chapter-18/article-1/section-40-18-15/
-    - title: 2024 Alabama Income Tax Instructions
-      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=18
-    - title: 2023 Schedule A (Form 1040)
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40schabdc_blk.pdf#page=1
-    - title: 2022 Schedule A (Form 1040)
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40schabdc_blk.pdf#page=1
     - title: 2021 Schedule A (Form 1040)
       href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2022/06/21f40schabdc_blk.pdf#page=1
+    - title: 2022 Schedule A (Form 1040)
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40schabdc_blk.pdf#page=1
+    - title: 2023 Schedule A (Form 1040)
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40schabdc_blk.pdf#page=1
+    - title: 2024 Alabama Income Tax Instructions
+      href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=18

policyengine_us/parameters/gov/states/al/tax/income/deductions/itemized/work_related_expense_rate.yaml

@@ -9,11 +9,11 @@ metadata:
   reference:
     - title: Code of Alabama Section 40-18-15, (a) (3) (h) (23)
       href: https://law.justia.com/codes/alabama/2022/title-40/chapter-18/article-1/section-40-18-15/
-    - title: 2024 Schedule A (Form 1040)
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2025/01/24f40schabdc_blk.pdf#page=20
-    - title: 2023 Schedule A (Form 1040)
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40schabdc_blk.pdf#page=1
-    - title: 2022 Schedule A (Form 1040)
-      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40schabdc_blk.pdf#page=1 
     - title: 2021 Schedule A (Form 1040)
       href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2022/06/21f40schabdc_blk.pdf#page=1
+    - title: 2022 Schedule A (Form 1040)
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40schabdc_blk.pdf#page=1
+    - title: 2023 Schedule A (Form 1040)
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40schabdc_blk.pdf#page=1
+    - title: 2024 Schedule A (Form 1040)
+      href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2025/01/24f40schabdc_blk.pdf#page=20

policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/max.yaml

@@ -4,20 +4,24 @@ metadata:
   period: year
   unit: currency-USD
   breakdown:
-  - filing_status
+    - filing_status
+  breakdown_label:
+    - Filing status
   reference:
   - title: The Code of Alabama 1975 Section 40-18-15(b)
     href: https://law.justia.com/codes/alabama/title-40/chapter-18/article-1/section-40-18-15/
   - title: The Code of Alabama 1975 Section 40-18-15(b)(3)
     href: https://alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/Coatoc.htm
-  - title: 2024 Alabama Income Tax Instructions
-    href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=9
-  - title: 2023 Alabama Department of Revenue -Form 40 Booklet
-    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=9
-  - title: 2022 Alabama Department of Revenue -Form 40 Booklet
-    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf#page=9
   - title: 2021 Alabama Department of Revenue -Form 40 Booklet Page 9
     href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=9
+  - title: 2022 Alabama Department of Revenue -Form 40 Booklet
+    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf#page=9
+  - title: 2023 Alabama Department of Revenue -Form 40 Booklet
+    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=9
+  - title: 2024 Alabama Income Tax Instructions
+    href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=9
+  - title: 2025 Alabama Income Tax Instructions
+    href: https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf#page=9
 
 JOINT:
   2021-01-01: 7_500
@@ -26,8 +30,8 @@ HEAD_OF_HOUSEHOLD:
   2021-01-01: 4_700
   2022-01-01: 5_200
 SURVIVING_SPOUSE:
-  2021-01-01: 2_500
-  2022-01-01: 3_000
+  2021-01-01: 7_500
+  2022-01-01: 8_500
 SINGLE:
   2021-01-01: 2_500
   2022-01-01: 3_000

policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/amount/min.yaml

@@ -4,29 +4,33 @@ metadata:
   period: year
   unit: currency-USD
   breakdown:
-  - filing_status
+    - filing_status
+  breakdown_label:
+    - Filing status
   reference:
   - title: The Code of Alabama 1975 Section 40-18-15(b)
     href: https://law.justia.com/codes/alabama/title-40/chapter-18/article-1/section-40-18-15/
   - title: The Code of Alabama 1975 Section 40-18-15(b)(3)
     href: https://alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/Coatoc.htm
-  - title: 2024 Alabama Income Tax Instructions
-    href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=9
+  - title: 2021 Alabama Department of Revenue -Form 40 Booklet
+    href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=9
+  - title: 2022 Alabama Department of Revenue -Form 40 Booklet
+    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf#page=9
   - title: 2023 Alabama Department of Revenue -Form 40 Booklet
     href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=9
-  - title: 2022 Alabama Department of Revenue -Form 40 Booklet 
-    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf#page=9
-  - title: 2021 Alabama Department of Revenue -Form 40 Booklet 
-    href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=9 
+  - title: 2024 Alabama Income Tax Instructions
+    href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=9
+  - title: 2025 Alabama Income Tax Instructions
+    href: https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf#page=9
 JOINT:
   2021-01-01: 4_000
   2022-01-01: 5_000
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 2_000
   2022-01-01: 2_500
 SURVIVING_SPOUSE:
-  2021-01-01: 2_000
-  2022-01-01: 2_500
+  2021-01-01: 4_000
+  2022-01-01: 5_000
 SINGLE:
   2021-01-01: 2_000
   2022-01-01: 2_500

policyengine_us/parameters/gov/states/al/tax/income/deductions/standard/phase_out/increment.yaml

@@ -4,20 +4,24 @@ metadata:
   period: year
   unit: currency-USD
   breakdown:
-  - filing_status
+    - filing_status
+  breakdown_label:
+    - Filing status
   reference:
   - title: The Code of Alabama 1975 Section 40-18-15(b)
     href: https://law.justia.com/codes/alabama/title-40/chapter-18/article-1/section-40-18-15/
   - title: The Code of Alabama 1975 Section 40-18-15(b)(3)
     href: https://alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/Coatoc.htm
+  - title: 2021 Alabama Department of Revenue -Form 40 Booklet
+    href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=9
+  - title: 2022 Alabama Department of Revenue -Form 40 Booklet
+    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf#page=9
+  - title: 2023 Alabama Department of Revenue -Form 40 Booklet
+    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=9
   - title: 2024 Alabama Income Tax Instructions
     href: https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf#page=9
-  - title: 2023 Alabama Department of Revenue -Form 40 Booklet Page 9
-    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2024/01/23f40bk.pdf#page=9
-  - title: 2022 Alabama Department of Revenue -Form 40 Booklet Page 9
-    href: https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/01/22f40bk.pdf
-  - title: 2021 Alabama Department of Revenue -Form 40 Booklet Page 9
-    href: https://www.revenue.alabama.gov/wp-content/uploads/2022/06/21f40abk.pdf#page=9    
+  - title: 2025 Alabama Income Tax Instructions
+    href: https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf#page=9
 
 JOINT:
   2021-01-01: 500