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@DTrim99 DTrim99 commented Dec 19, 2025

Summary

Updates all Rhode Island income tax parameter references to cite the 2025 RI-1040 Instructions with specific page numbers. Adds 2025 parameter values where applicable and includes comprehensive 2025 tests.

Parameter updates:

  • Tax brackets: $79,900 (4.75%) and $181,650 (5.99%)
  • Exemption amount: $5,100
  • Phaseout threshold: $254,250
  • Phaseout increment: $7,250
  • Social security birth year threshold: 1959 (born on/before March 1, 1959)
  • Retirement income subtraction cap: $50,000 (increased from $20,000, effective 2024)

Tests added:

  • Standard deduction 2025 tests
  • Exemption phaseout 2025 tests
  • Social security modification eligibility 2025 tests
  • Retirement income subtraction 2025 tests
  • Integration tests for 2025 tax brackets

Outstanding items (to revisit when official forms are released)

  1. Property Tax Credit (RI-1040H): The 2025 form has not been released yet. Will update when available.
  2. Railroad Retirement Benefits Subtraction: Rhode Island allows a subtraction for Tier I and Tier II Railroad Retirement benefits. The railroad_benefits variable exists in the codebase but is not yet connected to RI AGI subtractions. Will implement when the relevant form schedule is finalized.

Test plan

  • All 96 Rhode Island income tax tests pass
  • Code formatted with make format

References

🤖 Generated with Claude Code

Updates all Rhode Island income tax parameter references to cite the 2025 RI-1040 Instructions
with specific page numbers. Adds 2025 parameter values where applicable and includes
comprehensive 2025 tests.

Parameter updates:
- Tax brackets: $79,900 (4.75%) and $181,650 (5.99%)
- Exemption amount: $5,100
- Phaseout threshold: $254,250
- Phaseout increment: $7,250
- Social security birth year: 1959
- Retirement income cap: $50,000 (2024+)

Tests added:
- Standard deduction 2025 tests
- Exemption phaseout 2025 tests
- Social security modification eligibility 2025 tests
- Retirement income subtraction 2025 tests
- Integration tests for 2025 tax brackets

Fixes PolicyEngine#7009

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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codecov bot commented Dec 19, 2025

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 73.39%. Comparing base (0ef8eeb) to head (f16fb90).
⚠️ Report is 81 commits behind head on main.

Additional details and impacted files
@@             Coverage Diff             @@
##             main    #7016       +/-   ##
===========================================
- Coverage   91.89%   73.39%   -18.50%     
===========================================
  Files           5     3391     +3386     
  Lines         148    48909    +48761     
  Branches       14      260      +246     
===========================================
+ Hits          136    35897    +35761     
- Misses         12    12991    +12979     
- Partials        0       21       +21     
Flag Coverage Δ
unittests 73.39% <ø> (-18.50%) ⬇️

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@PavelMakarchuk PavelMakarchuk left a comment

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Not sure if we should be using the draft form, I prefer to keep this as a draft until the final version is published

Also please double check that everything from the whats new section is included

Image

# Will uprate identically as the personal exemption

metadata:
label: Rhode Island dependent exemption amount
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Please add references

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Update Rhode Island 2025 Individual Income Tax Model

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