Add Georgia SB 520 contributed reform

changelog.d/ga-sb520-tax-reform.added.md

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+Added Georgia SB 520 contributed reform implementing progressive income tax brackets (2027), increased standard deduction with phase-out, enhanced child tax credit ($1,250 refundable), and new Georgia EITC (20% of federal).

policyengine_us/parameters/gov/contrib/states/ga/sb520/brackets/head_of_household.yaml

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+description: Georgia SB 520 taxes the personal income of head of household filers at these progressive rates.
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  label: Georgia SB 520 income tax rate head of household filers
+  reference:
+    - title: Georgia SB 520 Section 1 - 48-7-20(a.1)(2)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=3
+
+brackets:
+  - threshold:
+      2027-01-01: 0
+    rate:
+      2027-01-01: 0.02
+  - threshold:
+      2027-01-01: 15_000
+    rate:
+      2027-01-01: 0.04
+  - threshold:
+      2027-01-01: 30_000
+    rate:
+      2027-01-01: 0.06

policyengine_us/parameters/gov/contrib/states/ga/sb520/brackets/in_effect.yaml

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+description: Georgia applies SB 520 2027 provisions (progressive income tax brackets).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Georgia SB 520 2027 provisions in effect
+  reference:
+    - title: Georgia SB 520 Section 1
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=2

policyengine_us/parameters/gov/contrib/states/ga/sb520/brackets/joint.yaml

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+description: Georgia SB 520 taxes the personal income of joint filers at these progressive rates.
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  label: Georgia SB 520 income tax rate joint filers
+  reference:
+    - title: Georgia SB 520 Section 1 - 48-7-20(a.1)(1)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=3
+
+brackets:
+  - threshold:
+      2027-01-01: 0
+    rate:
+      2027-01-01: 0.02
+  - threshold:
+      2027-01-01: 30_000
+    rate:
+      2027-01-01: 0.04
+  - threshold:
+      2027-01-01: 60_000
+    rate:
+      2027-01-01: 0.06

policyengine_us/parameters/gov/contrib/states/ga/sb520/brackets/separate.yaml

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+description: Georgia SB 520 taxes the personal income of married filing separately filers at these progressive rates.
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  label: Georgia SB 520 income tax rate married filing separately filers
+  reference:
+    - title: Georgia SB 520 Section 1 - 48-7-20(a.1)(2)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=3
+
+brackets:
+  - threshold:
+      2027-01-01: 0
+    rate:
+      2027-01-01: 0.02
+  - threshold:
+      2027-01-01: 15_000
+    rate:
+      2027-01-01: 0.04
+  - threshold:
+      2027-01-01: 30_000
+    rate:
+      2027-01-01: 0.06

policyengine_us/parameters/gov/contrib/states/ga/sb520/brackets/single.yaml

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+description: Georgia SB 520 taxes the personal income of single filers at these progressive rates.
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  label: Georgia SB 520 income tax rate single filers
+  reference:
+    - title: Georgia SB 520 Section 1 - 48-7-20(a.1)(2)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=3
+
+brackets:
+  - threshold:
+      2027-01-01: 0
+    rate:
+      2027-01-01: 0.02
+  - threshold:
+      2027-01-01: 15_000
+    rate:
+      2027-01-01: 0.04
+  - threshold:
+      2027-01-01: 30_000
+    rate:
+      2027-01-01: 0.06

policyengine_us/parameters/gov/contrib/states/ga/sb520/brackets/surviving_spouse.yaml

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+description: Georgia SB 520 taxes the personal income of surviving spouse filers at these progressive rates.
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  label: Georgia SB 520 income tax rate surviving spouse filers
+  reference:
+    - title: Georgia SB 520 Section 1 - 48-7-20(a.1)(1)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=3
+
+brackets:
+  - threshold:
+      2027-01-01: 0
+    rate:
+      2027-01-01: 0.02
+  - threshold:
+      2027-01-01: 30_000
+    rate:
+      2027-01-01: 0.04
+  - threshold:
+      2027-01-01: 60_000
+    rate:
+      2027-01-01: 0.06

policyengine_us/parameters/gov/contrib/states/ga/sb520/credits/ctc/amount.yaml

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+description: Georgia SB 520 provides this child tax credit amount for each qualifying child.
+
+values:
+  2026-01-01: 1_250
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Georgia SB 520 child tax credit amount
+  reference:
+    - title: Georgia SB 520 Section 6 - 48-7-29.27(b)(1)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=6

policyengine_us/parameters/gov/contrib/states/ga/sb520/credits/eitc/match.yaml

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+description: Georgia SB 520 provides a state EITC equal to this percentage of the federal EITC.
+
+values:
+  2026-01-01: 0.2
+
+metadata:
+  unit: /1
+  period: year
+  label: Georgia SB 520 EITC match rate
+  reference:
+    - title: Georgia SB 520 Section 7 - 48-7-29.29(a)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=6

policyengine_us/parameters/gov/contrib/states/ga/sb520/deductions/standard/amount.yaml

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+description: Georgia SB 520 provides filers a standard deduction of this amount, depending on filing status.
+
+metadata:
+  label: Georgia SB 520 standard deduction amount
+  period: year
+  unit: currency-USD
+  breakdown:
+    - filing_status
+  reference:
+    - title: Georgia SB 520 Section 4 - 48-7-27(a)(1)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=5
+
+JOINT:
+  2026-01-01: 34_000
+HEAD_OF_HOUSEHOLD:
+  2026-01-01: 17_000
+SINGLE:
+  2026-01-01: 17_000
+SEPARATE:
+  2026-01-01: 17_000
+SURVIVING_SPOUSE:
+  2026-01-01: 34_000

policyengine_us/parameters/gov/contrib/states/ga/sb520/deductions/standard/phase_out/rate.yaml

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+description: Georgia SB 520 reduces the standard deduction by this rate for each dollar of federal AGI above the threshold.
+
+values:
+  2026-01-01: 0.25
+
+metadata:
+  label: Georgia SB 520 standard deduction phase-out rate
+  period: year
+  unit: /1
+  reference:
+    - title: Georgia SB 520 Section 4 - 48-7-27(a)(1)(C)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=5

policyengine_us/parameters/gov/contrib/states/ga/sb520/deductions/standard/phase_out/threshold.yaml

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+description: Georgia SB 520 phases out the standard deduction for filers with federal AGI above this threshold.
+
+metadata:
+  label: Georgia SB 520 standard deduction phase-out threshold
+  period: year
+  unit: currency-USD
+  breakdown:
+    - filing_status
+  reference:
+    - title: Georgia SB 520 Section 4 - 48-7-27(a)(1)(C)
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=5
+
+JOINT:
+  2026-01-01: 280_000
+HEAD_OF_HOUSEHOLD:
+  2026-01-01: 140_000
+SINGLE:
+  2026-01-01: 140_000
+SEPARATE:
+  2026-01-01: 140_000
+SURVIVING_SPOUSE:
+  2026-01-01: 280_000

policyengine_us/parameters/gov/contrib/states/ga/sb520/in_effect.yaml

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+description: Georgia applies SB 520 2026 provisions (standard deduction increase, child tax credit increase, state EITC).
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Georgia SB 520 2026 provisions in effect
+  reference:
+    - title: Georgia SB 520 Sections 4, 6, 7
+      href: https://www.legis.ga.gov/api/legislation/document/20252026/242809#page=1

policyengine_us/reforms/reforms.py

@@ -179,6 +179,9 @@
 )
 
 
+from .states.ga.sb520 import (
+    create_ga_sb520_reform,
+)
 from policyengine_core.reforms import Reform
 import warnings
 
@@ -341,6 +344,7 @@ def create_structural_reforms_from_parameters(parameters, period):
     ct_sb100 = create_ct_sb100_reform(parameters, period)
     ct_tax_rebate_2026 = create_ct_tax_rebate_2026_reform(parameters, period)
     ct_hb5009 = create_ct_hb5009_reform(parameters, period)
+    ga_sb520 = create_ga_sb520_reform(parameters, period)
     watca = create_watca_reform(parameters, period)
 
     reforms = [
@@ -422,6 +426,7 @@ def create_structural_reforms_from_parameters(parameters, period):
         ct_hb5009,
         ct_sb100,
         ct_tax_rebate_2026,
+        ga_sb520,
         watca,
     ]
     reforms = tuple(filter(lambda x: x is not None, reforms))

policyengine_us/reforms/states/ga/sb520/__init__.py

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+from .ga_sb520_reform import ga_sb520, create_ga_sb520_reform
+
+__all__ = ["ga_sb520", "create_ga_sb520_reform"]