Add Indiana blind or disabled property tax credit (SEA 1, 2025)

[DTrim99]

Summary

Adds Indiana's blind or disabled property tax credit, created by Senate Enrolled Act 1 (2025) (P.L.68-2025), SEC. 84, adding IC 6-1.1-51.3-2.

The credit is $125 for a blind or disabled owner of a principal residence, with no income limit, for property taxes first due and payable in 2026 and after. It is modeled as blind_or_disabled × min($125, real_estate_taxes), so a credit never exceeds the liability and renters (with no real estate taxes) receive $0.

Changes

• New variable in_blind_disabled_property_tax_credit (TaxUnit, defined_for = StateCode.IN): $125 if any head or spouse is blind or disabled, capped at the property tax liability.
• New parameter gov.states.in.tax.property.blind_disabled_credit.amount ($125, from 2026).
• Wired into the 2026 block of state_property_tax_credits.yaml, alongside in_over_65_property_tax_credit and in_supplemental_homestead_credit.

Context

This is the third and final SEA 1 flat property-tax credit:

• Over-65 $150 credit (IC 6-1.1-51.3-1) — already modeled (Add Indiana over-65 property tax credit #8308).
• Supplemental homestead credit 10%/$300 (IC 6-1.1-20.6-7.7) — added in Add Indiana supplemental homestead credit (SEA 1, 2025) #8997.
• Blind/disabled $125 credit (IC 6-1.1-51.3-2) — this PR.

The SEA 1 veteran credits were repealed by HEA 1427-2025 (veterans keep their pre-existing deductions), so they are intentionally not modeled.

Tests

in_blind_disabled_property_tax_credit.yaml covers: blind homeowner (→ $125), disabled homeowner (→ $125), the liability cap ($80 tax → $80), neither blind nor disabled (→ $0), blind renter with no property tax (→ $0), and non-IN resident (→ $0).

References

• Senate Enrolled Act 1 (2025), enrolled text — SEC. 84, IC 6-1.1-51.3-2
• Indiana DLGF memo — Legislation Affecting Deductions, Exemptions, and Credits

🤖 Generated with Claude Code

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (ff39625) to head (23f366d).
⚠️ Report is 16 commits behind head on main.

Additional details and impacted files

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unittests	100.00% <100.00%> (ø)

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[DTrim99]

Independent review + fixes applied

Independent review confirmed the credit is regulatorily correct — the $125 blind/disabled credit (IC 6-1.1-51.3-2) is verified on page 143 of the enrolled SEA 1 ("the amount of the credit is equal to one hundred twenty-five [dollars]"), no income limit, 2026+, and the repealed veteran credits are correctly not modeled. No critical issues. Applied the findings:

🟡 Should Address — fixed (test coverage)

• & head_or_spouse now exercised: added a case with a blind dependent child (head/spouse not blind), real_estate_taxes > 0 → $0. Deleting the head/spouse clause would now fail.
• Multi-member .any() now exercised: added a married couple where only the spouse is blind → $125, confirming the spouse path and cross-person aggregation.

🟢 Suggestions — applied

• Trimmed the 5-line formula comment to two lines (matching the sibling in_over_65 style).
• Anchored the enrolled-bill reference to #page=143 (SEC. 84 / IC 6-1.1-51.3-2).

⚠️ Scope note

Like the other property-tax credits, this flows only into taxsim_state_property_tax_credit (TAXSIM parity), not household_net_income — pre-existing/systemic.