PolicyEngine · DTrim99 · May 7, 2026 · May 7, 2026 · May 8, 2026 · May 8, 2026
diff --git a/changelog.d/8243.fixed.md b/changelog.d/8243.fixed.md
@@ -0,0 +1 @@
+Fixed federal/state conformity across EITC, deduction, ALD, HoH, and CDCC linkages, including static-conformity handling and state-specific deduction hookups.
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/agi/deductions.yaml b/policyengine_us/parameters/gov/states/al/tax/income/agi/deductions.yaml
@@ -4,13 +4,19 @@ values:
   # IRA distributions prior to 1982 are not deductible.
     - traditional_ira_contributions # Line 1 
     - alimony_expense # Line 4
+    - early_withdrawal_penalty # Line 5
     - self_employed_health_insurance_ald # Line 7
+    - health_savings_account_ald # Line 8
+    - self_employed_pension_contribution_ald # Line 9
     - us_govt_interest
   2023-01-01:
   # IRA distributions prior to 1982 are not deductible.
     - traditional_ira_contributions # Line 1 
     - alimony_expense # Line 4
+    - early_withdrawal_penalty # Line 5
     - self_employed_health_insurance_ald # Line 7
+    - health_savings_account_ald # Line 8
+    - self_employed_pension_contribution_ald # Line 9
     - us_govt_interest
     - al_retirement_exemption #Schedule RS Line 10
 

diff --git a/...ameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/eligible_at_max_age.yaml b/...ameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/eligible_at_max_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado treats filers at the maximum age as eligible for the Earned Income Tax Credit under-25 expansion if this indicator is true.
+
+values:
+  2022-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Colorado EITC under-25 expansion eligibility at maximum age
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Earned Income Tax Credit (te19)
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/.../gov/states/co/tax/income/credits/eitc/under_25_expansion/homeless_or_foster_min_age.yaml b/.../gov/states/co/tax/income/credits/eitc/under_25_expansion/homeless_or_foster_min_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado sets this minimum age for homeless or foster youth filers without qualifying children to be eligible for the Earned Income Tax Credit under the under-25 expansion.
+
+values:
+  2022-01-01: 18
+
+metadata:
+  unit: year
+  period: year
+  label: Colorado EITC under-25 expansion minimum age for homeless or foster youth
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Earned Income Tax Credit (te19)
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/max_age.yaml b/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/max_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado sets this maximum age (exclusive) for filers without qualifying children to be eligible for the Earned Income Tax Credit under the under-25 expansion.
+
+values:
+  2022-01-01: 24
+
+metadata:
+  unit: year
+  period: year
+  label: Colorado EITC under-25 expansion maximum age
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Earned Income Tax Credit (te19)
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/min_age.yaml b/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/min_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado sets this minimum age for non-student filers without qualifying children to be eligible for the Earned Income Tax Credit under the under-25 expansion, when not homeless or in foster care.
+
+values:
+  2022-01-01: 19
+
+metadata:
+  unit: year
+  period: year
+  label: Colorado EITC under-25 expansion minimum age
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Earned Income Tax Credit (te19)
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/additions/additions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/additions/additions.yaml
@@ -0,0 +1,14 @@
+description: Hawaii additions to federal adjusted gross income.
+values:
+  2025-01-01:
+    - hi_student_loan_interest_addition
+
+metadata:
+  unit: list
+  period: year
+  label: Hawaii additions to federal adjusted gross income
+  reference:
+    - title: 2025 Hawaii N-11 Instructions, page 35
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
+    - title: HRS § 235-2.4 - Hawaii static-conformity dates for IRC Subtitle A
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
diff --git a/...engine_us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/cap.yaml b/...engine_us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/cap.yaml
@@ -0,0 +1,13 @@
+description: Hawaii caps the student loan interest deduction at this amount under static conformity to a pre-current-IRC version of the federal deduction.
+values:
+  2025-01-01: 2_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Hawaii student loan interest deduction cap
+  reference:
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
diff --git a/..._us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/in_effect.yaml b/..._us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/in_effect.yaml
@@ -0,0 +1,15 @@
+description: Hawaii applies its static-conformity student loan interest deduction for the tax year if this indicator is true.
+
+values:
+  2020-01-01: false
+  2025-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Hawaii student loan interest deduction in effect
+  reference:
+    - title: 2025 Hawaii N-11 Instructions, page 35
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
+    - title: HRS § 235-2.4 - Hawaii static-conformity dates for IRC Subtitle A
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
diff --git a/...meters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/divisor.yaml b/...meters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/divisor.yaml
@@ -0,0 +1,24 @@
+description: Hawaii phases out the student loan interest deduction over this income range above the phase-out start, by filing status.
+
+SINGLE:
+  2025-01-01: 15_000
+JOINT:
+  2025-01-01: 30_000
+HEAD_OF_HOUSEHOLD:
+  2025-01-01: 15_000
+SURVIVING_SPOUSE:
+  2025-01-01: 30_000
+SEPARATE:
+  2025-01-01: 1
+
+metadata:
+  breakdown:
+    - filing_status
+  unit: currency-USD
+  period: year
+  label: Hawaii student loan interest deduction phase-out divisor
+  reference:
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
diff --git a/...rameters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/start.yaml b/...rameters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/start.yaml
@@ -0,0 +1,24 @@
+description: Hawaii begins phasing out the student loan interest deduction when modified adjusted gross income exceeds this amount, by filing status.
+
+SINGLE:
+  2025-01-01: 50_000
+JOINT:
+  2025-01-01: 100_000
+HEAD_OF_HOUSEHOLD:
+  2025-01-01: 50_000
+SURVIVING_SPOUSE:
+  2025-01-01: 100_000
+SEPARATE:
+  2025-01-01: 0
+
+metadata:
+  breakdown:
+    - filing_status
+  unit: currency-USD
+  period: year
+  label: Hawaii student loan interest deduction phase-out start
+  reference:
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml
@@ -5,7 +5,12 @@ values:
     - taxable_social_security # Line 14
     - hi_military_pay_exclusion # Line 15
     - us_govt_interest # Line 18
-    - student_loan_interest_ald # Line 18
+  2025-01-01:
+    - taxable_pension_income # Line 13
+    - taxable_social_security # Line 14
+    - hi_military_pay_exclusion # Line 15
+    - us_govt_interest # Line 18
+    - hi_student_loan_interest_subtraction # Line 18
 
 
 metadata:

diff --git a/...cyengine_us/parameters/gov/states/household/states_using_federal_itemized_deductions.yaml b/...cyengine_us/parameters/gov/states/household/states_using_federal_itemized_deductions.yaml
@@ -0,0 +1,26 @@
+description: List of states (USPS codes) that adopt the federal itemized deductions for state income tax. South Carolina decoupled effective tax year 2026 via H. 4216, Act 110 of 2026 (signed 2026-03-30), amending S.C. Code section 12-6-50.
+metadata:
+  unit: list
+  period: year
+  label: States adopting federal itemized deductions
+  reference:
+    - title: O.C.G.A. § 48-7-27(a)(1) - Georgia itemized deductions
+      href: https://law.justia.com/codes/georgia/2024/title-48/chapter-7/article-2/section-48-7-27/
+    - title: N.D.C.C. § 57-38-01.2 - North Dakota federal-conformity itemized deductions
+      href: https://www.legis.nd.gov/cencode/t57c38.pdf
+    - title: SC Code Ann. § 12-6-510 / § 12-6-1140 (pre-2026 conformity)
+      href: https://www.scstatehouse.gov/code/t12c006.php
+    - title: H. 4216 / Act 110 of 2026 — South Carolina decoupling from federal itemized and standard deductions effective tax year 2026
+      href: https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm
+    - title: Utah Code § 59-10-1018 - Utah itemized deductions
+      href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
+values:
+  2014-01-01:
+    - GA
+    - ND
+    - SC
+    - UT
+  2026-01-01:
+    - GA
+    - ND
+    - UT
diff --git a/policyengine_us/parameters/gov/states/household/states_using_federal_standard_deduction.yaml b/policyengine_us/parameters/gov/states/household/states_using_federal_standard_deduction.yaml
@@ -0,0 +1,38 @@
+description: List of states (USPS codes) that adopt the federal standard deduction for state income tax. South Carolina decoupled effective tax year 2026 via H. 4216, Act 110 of 2026 (signed 2026-03-30), amending S.C. Code section 12-6-50.
+metadata:
+  unit: list
+  period: year
+  label: States adopting federal standard deduction
+  reference:
+    - title: CRS § 39-22-104 - Colorado conformity to federal taxable income (which incorporates federal standard deduction)
+      href: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Idaho Code § 63-3022 - Idaho federal standard deduction conformity
+      href: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022/
+    - title: RSMo § 143.131 - Missouri federal standard deduction conformity
+      href: https://revisor.mo.gov/main/OneSection.aspx?section=143.131
+    - title: N.D.C.C. § 57-38-30.3 - North Dakota federal taxable income conformity
+      href: https://www.legis.nd.gov/cencode/t57c38.pdf
+    - title: NMSA § 7-2-7.5 - New Mexico federal standard deduction conformity
+      href: https://nmonesource.com/nmos/nmsa/en/item/4359/index.do
+    - title: SC Code Ann. § 12-6-510 / § 12-6-1140 (pre-2026 conformity)
+      href: https://www.scstatehouse.gov/code/t12c006.php
+    - title: H. 4216 / Act 110 of 2026 — South Carolina decoupling from federal itemized and standard deductions effective tax year 2026
+      href: https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm
+    - title: Utah Code § 59-10-1018 - Utah federal standard deduction conformity
+      href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
+values:
+  2014-01-01:
+    - CO
+    - ID
+    - MO
+    - ND
+    - NM
+    - SC
+    - UT
+  2026-01-01:
+    - CO
+    - ID
+    - MO
+    - ND
+    - NM
+    - UT
diff --git a/policyengine_us/parameters/gov/states/in/tax/income/credits/earned_income/decoupled.yaml b/policyengine_us/parameters/gov/states/in/tax/income/credits/earned_income/decoupled.yaml
@@ -14,5 +14,5 @@ metadata:
 values:
   2010-01-01: false
   2011-01-01: true
-  2023-01-01: false
+  2023-01-01: true
 
diff --git a/...arameters/gov/states/in/tax/income/credits/earned_income/static_conformity_in_effect.yaml b/...arameters/gov/states/in/tax/income/credits/earned_income/static_conformity_in_effect.yaml
@@ -0,0 +1,15 @@
+description: Indiana applies its static-conformity-to-2023-Internal-Revenue-Code branch for the Earned Income Tax Credit if this indicator is true.
+
+values:
+  2010-01-01: false
+  2023-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Indiana EITC static conformity in effect
+  reference:
+    - title: IC 6-3.1-21-6
+      href: https://iga.in.gov/laws/2021/ic/titles/6#6-3.1-21
+    - title: 2023 IT-40 Income Tax Form Instruction Booklet
+      href: https://forms.in.gov/Download.aspx?id=15792
diff --git a/policyengine_us/parameters/gov/states/ms/tax/income/adjustments/adjustments.yaml b/policyengine_us/parameters/gov/states/ms/tax/income/adjustments/adjustments.yaml
@@ -5,6 +5,10 @@ values:
     - ms_self_employment_adjustment # Line 61
     - ms_national_guard_or_reserve_pay_adjustment # Line 55
     - alimony_expense # Line 53
+    - self_employed_pension_contribution_ald # Line 51
+    - early_withdrawal_penalty # Line 52
+    - self_employed_health_insurance_ald # Line 56
+    - health_savings_account_ald # Line 57
     - ms_retirement_income_exemption
     - us_govt_interest_person
     - ms_529_deduction

diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml
@@ -6,7 +6,7 @@ values:
     - oh_uniformed_services_retirement_income_deduction
     - oh_529_plan_deduction_person
     - pell_grant
-    - educator_expense
+    - oh_educator_expense_deduction_person
     - disability_benefits
     - oh_unreimbursed_medical_care_expense_deduction_person
     - us_govt_interest_person

diff --git a/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_agi.yaml b/policyengine_us/tests/policy/baseline/gov/states/al/tax/income/al_agi.yaml
@@ -0,0 +1,10 @@
+- name: Alabama AGI includes modeled federal deductions the state still allows
+  period: 2025
+  input:
+    state_code: AL
+    irs_employment_income: 1_000
+    early_withdrawal_penalty: 50
+    health_savings_account_ald: 150
+    self_employed_pension_contribution_ald: 100
+  output:
+    al_agi: 700
diff --git a/...ne/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml b/...ne/gov/states/co/tax/income/additions/federal_deduction/co_federal_deduction_addback.yaml
@@ -264,7 +264,8 @@
     state_code: CO
     co_federal_deduction_addback_required: true
     filing_status: SINGLE
-    taxable_income_deductions: 22_000
+    tax_unit_itemizes: false
+    standard_deduction: 22_000
   output:
     co_federal_deduction_addback: 10_000
 
@@ -274,8 +275,8 @@
     state_code: CO
     co_federal_deduction_addback_required: true
     filing_status: JOINT
-    taxable_income_deductions: 26_000
-    standard_deduction: 0
+    tax_unit_itemizes: false
+    standard_deduction: 26_000
   output:
     co_federal_deduction_addback: 10_000
 
@@ -285,7 +286,8 @@
     state_code: CO
     co_federal_deduction_addback_required: true
     filing_status: SEPARATE
-    taxable_income_deductions: 22_000
+    tax_unit_itemizes: false
+    standard_deduction: 22_000
   output:
     co_federal_deduction_addback: 10_000
 
@@ -295,7 +297,8 @@
     state_code: CO
     co_federal_deduction_addback_required: true
     filing_status: SURVIVING_SPOUSE
-    taxable_income_deductions: 22_000
+    tax_unit_itemizes: false
+    standard_deduction: 22_000
   output:
     co_federal_deduction_addback: 10_000
 
@@ -305,6 +308,19 @@
     state_code: CO
     co_federal_deduction_addback_required: true
     filing_status: HEAD_OF_HOUSEHOLD
-    taxable_income_deductions: 32_000
+    tax_unit_itemizes: false
+    standard_deduction: 32_000
   output:
     co_federal_deduction_addback: 20_000
+
+- name: In 2023, Colorado addback ignores unrelated taxable-income deductions like QBI.
+  period: 2023
+  input:
+    state_code: CO
+    co_federal_deduction_addback_required: true
+    filing_status: SINGLE
+    tax_unit_itemizes: false
+    standard_deduction: 13_850
+    taxable_income_deductions: 20_000
+  output:
+    co_federal_deduction_addback: 1_850
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Fixed federal/state conformity across EITC, deduction, ALD, HoH, and CDCC linkages, including static-conformity handling and state-specific deduction hookups.