From de75174200b7147e05f40b1af598652e6a10d77f Mon Sep 17 00:00:00 2001
From: Pavel Makarchuk <110687043+PavelMakarchuk@users.noreply.github.com>
Date: Fri, 10 Jan 2025 06:34:38 -0500
Subject: [PATCH] DC property tax credit take-up (#5470)

* DC property tax credit take-up
Fixes #5446

* var name

* default

* defined for
---
 changelog_entry.yaml                                  |  4 ++++
 .../gov/states/dc/tax/income/credits/ptc/takeup.yaml  | 11 +++++++++++
 .../gov/states/dc/tax/income/credits/dc_ptc.py        |  2 +-
 .../states/dc/tax/income/credits/takes_up_dc_ptc.py   | 10 ++++++++++
 4 files changed, 26 insertions(+), 1 deletion(-)
 create mode 100644 policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/takeup.yaml
 create mode 100644 policyengine_us/variables/gov/states/dc/tax/income/credits/takes_up_dc_ptc.py

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..b8df2389c84 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - DC property tax credit take up.
diff --git a/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/takeup.yaml b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/takeup.yaml
new file mode 100644
index 00000000000..830ff31deb6
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/takeup.yaml
@@ -0,0 +1,11 @@
+description: The share of eligible individuals who claim the DC property tax credit.
+metadata:
+  unit: /1
+  label: DC property tax credit takeup rate
+  period: year
+  reference:
+    - title: District of Columbia Tax Expenditure Report, 2024
+      href: https://ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/2024%20Tax%20Expenditure%20Report.pdf#page=234
+values:
+  # 37,133 (Values derived from the 2024 Tax Expenditure Report) / 131,791,388 (PolicyEngine DC PTC value estimate)
+  2021-01-01: 0.32
diff --git a/policyengine_us/variables/gov/states/dc/tax/income/credits/dc_ptc.py b/policyengine_us/variables/gov/states/dc/tax/income/credits/dc_ptc.py
index c523e3d87b9..23d88cdc25b 100644
--- a/policyengine_us/variables/gov/states/dc/tax/income/credits/dc_ptc.py
+++ b/policyengine_us/variables/gov/states/dc/tax/income/credits/dc_ptc.py
@@ -11,7 +11,7 @@ class dc_ptc(Variable):
         "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/52926_D-40_12.21.21_Final_Rev011122.pdf#page=49"
         "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf#page=47"
     )
-    defined_for = StateCode.DC
+    defined_for = "takes_up_dc_ptc"
 
     def formula(tax_unit, period, parameters):
         rent = add(tax_unit, period, ["rent"])
diff --git a/policyengine_us/variables/gov/states/dc/tax/income/credits/takes_up_dc_ptc.py b/policyengine_us/variables/gov/states/dc/tax/income/credits/takes_up_dc_ptc.py
new file mode 100644
index 00000000000..4b89927b348
--- /dev/null
+++ b/policyengine_us/variables/gov/states/dc/tax/income/credits/takes_up_dc_ptc.py
@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class takes_up_dc_ptc(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Takes up the DC property tax credit"
+    definition_period = YEAR
+    defined_for = StateCode.DC
+    default_value = True