Nova Scotia Basic Personal Amount

Fixes #395
PolicyEngine · Aug 16, 2023 · 18136a1 · 18136a1
1 parent e11e19b
commit 18136a1
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Showing 2 changed files with 4 additions and 2 deletions.
diff --git a/policyengine_canada/tests/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.yaml b/policyengine_canada/tests/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.yaml
@@ -26,6 +26,6 @@
   period: 2023
   input:
     province_code: NS
-    total_individual_pre_tax_income: 76_000
+    total_individual_pre_tax_income: 75_001
   output:
     ns_basic_personal_amount: 8_481
diff --git a/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py b/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py
@@ -20,7 +20,9 @@ def formula(person, period, parameters):
         taxable_income = person("total_individual_pre_tax_income", period)
 
         # Calculate additional amount added to base amount
-        exceedance = taxable_income - p.additional_amount.income_threshold
+        exceedance = max_(
+            taxable_income - p.additional_amount.income_threshold, 0
+        )
         reduced_additional_amount = (
             p.additional_amount.additional_amount
             - p.additional_amount.applicable_rate * exceedance