Add North Dakota renter's refund

changelog.d/8314.added.md

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+Added the North Dakota Renter's Refund.

policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml

@@ -114,6 +114,26 @@ values:
     - wi_homestead_credit
     - wi_property_tax_credit
     - wv_homestead_excess_property_tax_credit
+  2026-01-01:
+    - az_property_tax_credit
+    - ct_property_tax_credit
+    - dc_ptc
+    - il_property_tax_credit
+    - ma_senior_circuit_breaker
+    - me_property_tax_fairness_credit
+    - mi_homestead_property_tax_credit
+    - mo_property_tax_credit
+    - mt_elderly_homeowner_or_renter_credit
+    - mt_property_tax_rebate
+    - nd_renters_refund
+    - nj_property_tax_credit
+    - nm_property_tax_rebate
+    - ny_real_property_tax_credit
+    - ok_ptc
+    - ri_property_tax_credit
+    - wi_homestead_credit
+    - wi_property_tax_credit
+    - wv_homestead_excess_property_tax_credit
 
 metadata:
   unit: list

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/age_threshold.yaml

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+description: North Dakota limits age-based eligibility to filers at or above this age under the Renter's Refund program.
+values:
+  2026-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: North Dakota Renter's Refund age threshold
+  reference:
+    - title: North Dakota Office of State Tax Commissioner | Renter's Refund
+      href: https://www.tax.nd.gov/renters-refund

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/cap.yaml

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+description: North Dakota caps the refund at this amount under the Renter's Refund program.
+values:
+  2026-01-01: 600
+metadata:
+  unit: currency-USD
+  period: year
+  label: North Dakota Renter's Refund cap
+  reference:
+    - title: North Dakota Office of State Tax Commissioner | Renter's Refund
+      href: https://www.tax.nd.gov/renters-refund

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/income_limit.yaml

@@ -0,0 +1,10 @@
+description: North Dakota limits income to this amount under the Renter's Refund program.
+values:
+  2026-01-01: 70_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: North Dakota Renter's Refund income limit
+  reference:
+    - title: North Dakota Office of State Tax Commissioner | Renter's Refund
+      href: https://www.tax.nd.gov/renters-refund

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/income_rate.yaml

@@ -0,0 +1,10 @@
+description: North Dakota subtracts this share of income under the Renter's Refund program.
+values:
+  2026-01-01: 0.04
+metadata:
+  unit: /1
+  period: year
+  label: North Dakota Renter's Refund income share
+  reference:
+    - title: North Dakota Office of State Tax Commissioner | Renter's Refund
+      href: https://www.tax.nd.gov/renters-refund

policyengine_us/parameters/gov/states/nd/tax/property/renters_refund/rent_rate.yaml

@@ -0,0 +1,10 @@
+description: North Dakota counts this share of annual rent under the Renter's Refund program.
+values:
+  2026-01-01: 0.2
+metadata:
+  unit: /1
+  period: year
+  label: North Dakota Renter's Refund rent share
+  reference:
+    - title: North Dakota Office of State Tax Commissioner | Renter's Refund
+      href: https://www.tax.nd.gov/renters-refund

policyengine_us/tests/policy/baseline/gov/states/nd/tax/property/renters_refund/nd_renters_refund.yaml

@@ -0,0 +1,53 @@
+- name: Case 1, refund follows the state example.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 520
+
+- name: Case 2, refund is capped.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 18_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 10_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 600
+
+- name: Case 3, ineligible filer gets no refund.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 64
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund: 0

policyengine_us/tests/policy/baseline/gov/states/nd/tax/property/renters_refund/nd_renters_refund_eligible.yaml

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+- name: Case 1, senior renter with sufficient rent burden is eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund_eligible: true
+
+- name: Case 2, disabled renter under age 65 is eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        is_disabled: true
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund_eligible: true
+
+- name: Case 3, income above the limit is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 70_001
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund_eligible: false
+
+- name: Case 4, renter without sufficient rent burden is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        rent: 4_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund_eligible: false
+
+- name: Case 5, non-senior renter without disability is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 64
+        rent: 9_600
+    tax_units:
+      tax_unit:
+        members: [person1]
+        adjusted_gross_income: 35_000
+    households:
+      household:
+        members: [person1]
+        state_code: ND
+  output:
+    nd_renters_refund_eligible: false

policyengine_us/variables/gov/states/nd/tax/property/renters_refund/nd_renters_refund.py

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+from policyengine_us.model_api import *
+
+
+class nd_renters_refund(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "North Dakota Renter's Refund"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.tax.nd.gov/renters-refund"
+    defined_for = "nd_renters_refund_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.nd.tax.property.renters_refund
+        return min_(
+            p.cap,
+            max_(
+                add(tax_unit, period, ["rent"]) * p.rent_rate
+                - tax_unit("adjusted_gross_income", period) * p.income_rate,
+                0,
+            ),
+        )

policyengine_us/variables/gov/states/nd/tax/property/renters_refund/nd_renters_refund_eligible.py

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+from policyengine_us.model_api import *
+
+
+class nd_renters_refund_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the North Dakota Renter's Refund"
+    definition_period = YEAR
+    reference = "https://www.tax.nd.gov/renters-refund"
+    defined_for = StateCode.ND
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.nd.tax.property.renters_refund
+        person = tax_unit.members
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        age = person("age", period.this_year)
+        is_disabled = person("is_disabled", period)
+        age_or_disability_eligible = tax_unit.any(
+            ((age >= p.age_threshold) | is_disabled) & head_or_spouse,
+        )
+        income = tax_unit("adjusted_gross_income", period)
+        rent = add(tax_unit, period, ["rent"])
+
+        return (
+            age_or_disability_eligible
+            & (income <= p.income_limit)
+            & (rent > 0)
+            & ((rent * p.rent_rate - income * p.income_rate) > 0)
+        )