Create reform to separate dependent children from Virginia personal exemption #6997
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…xemption Implements issue PolicyEngine#6996 - allows Virginia to model scenarios where dependent children receive different exemption treatment than filers/spouses. Changes: - Add contrib parameters for VA dependent exemption reform: - amount, age_limit (in_effect/threshold), phaseout (rate/threshold) - Create va_dependent_exemption_reform.py with variables: - va_eligible_dependents_count - va_dependent_exemption_maximum - va_dependent_exemption_phaseout - va_dependent_exemption - va_older_dependents_count - Modified va_personal_exemption - Register reform in reforms.py - Add 6 test cases covering age limits, different amounts, phaseouts, joint filing Follows the pattern established by Delaware (PR PolicyEngine#6889) and Rhode Island exemption reforms. 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Summary
Changes
Add contrib parameters under
gov/contrib/states/va/dependent_exemption/:in_effect.yaml- enables/disables the reformamount.yaml- exemption amount per eligible dependent childage_limit/in_effect.yaml- whether to apply age limitsage_limit/threshold.yaml- age threshold for eligibilityphaseout/rate.yaml- phaseout rate per dollar of excess AGIphaseout/threshold.yaml- AGI phaseout thresholds by filing statusCreate reform at
reforms/states/va/dependent_exemption/va_dependent_exemption_reform.py:va_eligible_dependents_count- counts dependents eligible for the special exemptionva_dependent_exemption_maximum- maximum exemption before phaseoutva_dependent_exemption_phaseout- phaseout amount based on AGIva_dependent_exemption- final dependent exemption amountva_older_dependents_count- counts dependents not eligible for special exemptionva_personal_exemption(modified) - separates filer/spouse exemptions from dependent exemptionsRegister reform in
reforms/reforms.pyTest plan
References
🤖 Generated with Claude Code