FYST-791 ID health insurance premium subtraction

app/controllers/state_file/questions/id_health_insurance_premium_controller.rb

@@ -0,0 +1,7 @@
+module StateFile
+  module Questions
+    class IdHealthInsurancePremiumController < QuestionsController
+      include ReturnToReviewConcern
+    end
+  end
+end

app/forms/state_file/id_health_insurance_premium_form.rb

@@ -0,0 +1,21 @@
+module StateFile
+  class IdHealthInsurancePremiumForm < QuestionsForm
+    set_attributes_for :intake, :has_health_insurance_premium, :health_insurance_paid_amount
+
+    validates :has_health_insurance_premium, inclusion: { in: %w[yes no], message: :blank }
+    validates :health_insurance_paid_amount,
+      presence: true,
+      numericality: {
+        allow_blank: true,
+        greater_than_or_equal_to: 0,
+        message: I18n.t("validators.not_a_number")
+      },
+      if: -> { has_health_insurance_premium == "yes" }
+
+    def save
+      attributes_to_save = attributes_for(:intake)
+      attributes_to_save[:health_insurance_paid_amount] = nil if has_health_insurance_premium == "no"
+      @intake.update!(attributes_to_save)
+    end
+  end
+end

app/lib/efile/id/id39_r_calculator.rb

@@ -12,6 +12,7 @@ def initialize(value_access_tracker:, lines:, intake:)
 
       def calculate
         set_line(:ID39R_B_LINE_3, :calculate_sec_b_line_3)
+        set_line(:ID39R_B_LINE_18, :calculate_sec_b_line_18)
         @lines.transform_values(&:value)
       end
 
@@ -25,6 +26,10 @@ def calculate_sec_b_line_3
         end
         sum.round
       end
+
+      def calculate_sec_b_line_18
+        @intake.has_health_insurance_premium_yes? ? @intake.health_insurance_paid_amount&.round : 0
+      end
     end
   end
 end

app/lib/efile/line_data.yml

@@ -168,6 +168,8 @@ NYC_EIC_RATE_WK_LINE_6:
   label: 'Subtract line 4 from line 5 or enter the decimal from the NYC EIC rate table. Also enter on Worksheet C, line 2.'
 ID39R_B_LINE_3:
   label: 'Interest from U.S. government obligations'
+ID39R_B_LINE_18:
+  label: 'Health insurance premium paid amount for household'
 ID40_LINE_6A:
   label: '6a Count primary filer as part of household count when primary filer not claimed as dependent'
 ID40_LINE_6B:

app/lib/navigation/state_file_id_question_navigation.rb

@@ -30,6 +30,7 @@ class StateFileIdQuestionNavigation < Navigation::StateFileBaseQuestionNavigatio
         Navigation::NavigationStep.new(StateFile::Questions::DataTransferOffboardingController, false),
         Navigation::NavigationStep.new(StateFile::Questions::IncomeReviewController),
         Navigation::NavigationStep.new(StateFile::Questions::UnemploymentController),
+        Navigation::NavigationStep.new(StateFile::Questions::IdHealthInsurancePremiumController),
         Navigation::NavigationStep.new(StateFile::Questions::IdSalesUseTaxController),
         Navigation::NavigationStep.new(StateFile::Questions::PrimaryStateIdController),
         Navigation::NavigationStep.new(StateFile::Questions::SpouseStateIdController),

app/lib/pdf_filler/id39r_pdf.rb

@@ -16,7 +16,8 @@ def initialize(submission)
 
     def hash_for_pdf
       answers = {
-        "BL3" => @xml_document.at('IncomeUSObligations')&.text
+        "BL3" => @xml_document.at('IncomeUSObligations')&.text,
+        "BL18" => @xml_document.at('HealthInsurancePaid')&.text,
       }
       @submission.data_source.dependents.drop(4).first(3).each_with_index do |dependent, index|
         answers.merge!(

app/lib/submission_builder/ty2024/states/id/documents/id39_r.rb

@@ -9,6 +9,7 @@ class Id39R < SubmissionBuilder::Document
             def document
               build_xml_doc("Form39R") do |xml|
                 xml.IncomeUSObligations calculated_fields.fetch(:ID39R_B_LINE_3)
+                xml.HealthInsurancePaid calculated_fields.fetch(:ID39R_B_LINE_18)
               end
             end
 

app/models/state_file_base_intake.rb

@@ -202,6 +202,10 @@ def filer_count
     filing_status_mfj? ? 2 : 1
   end
 
+  def household_count
+    filer_count + dependents.size
+  end
+
   def primary
     Person.new(self, :primary)
   end

app/models/state_file_id_intake.rb

@@ -20,8 +20,10 @@
 #  email_address_verified_at               :datetime
 #  failed_attempts                         :integer          default(0), not null
 #  federal_return_status                   :string
+#  has_health_insurance_premium            :integer          default("unfilled"), not null
 #  has_unpaid_sales_use_tax                :integer          default("unfilled"), not null
 #  hashed_ssn                              :string
+#  health_insurance_paid_amount            :decimal(12, 2)
 #  last_sign_in_at                         :datetime
 #  last_sign_in_ip                         :inet
 #  locale                                  :string           default("en")
@@ -77,6 +79,7 @@ class StateFileIdIntake < StateFileBaseIntake
   enum eligibility_withdrew_msa_fthb: { unfilled: 0, yes: 1, no: 2 }, _prefix: :eligibility_withdrew_msa_fthb
   enum eligibility_emergency_rental_assistance: { unfilled: 0, yes: 1, no: 2 }, _prefix: :eligibility_emergency_rental_assistance
   enum has_unpaid_sales_use_tax: { unfilled: 0, yes: 1, no: 2 }, _prefix: :has_unpaid_sales_use_tax
+  enum has_health_insurance_premium: { unfilled: 0, yes: 1, no: 2 }, _prefix: :has_health_insurance_premium
 
   def disqualifying_df_data_reason; end
 

app/views/state_file/questions/id_health_insurance_premium/edit.html.erb

@@ -0,0 +1,57 @@
+<% title = t('.title', year: MultiTenantService.statefile.current_tax_year) %>
+<% content_for :page_title, title %>
+
+<% content_for :card do %>
+  <h1 class="h2"><%= title %></h1>
+  <p><%= t(".subtitle", count: current_intake.household_count) %></p>
+  <%= form_with model: @form, url: { action: :update }, local: true, method: "put", builder: VitaMinFormBuilder do |f| %>
+    <div class="reveal">
+      <p><a href="#" class="reveal__link"><%= t('.what_is_title') %></a></p>
+      <div class="reveal__content"><%= t('.what_is_content_html') %></div>
+    </div>
+
+    <div class="reveal">
+      <p><a href="#" class="reveal__link"><%= t('.qualifications_title') %></a></p>
+      <div class="reveal__content"><%= t('.qualifications_content') %></div>
+    </div>
+
+    <div class="reveal">
+      <p><a href="#" class="reveal__link"><%= t('.medicaid_title') %></a></p>
+      <div class="reveal__content"><%= t('.medicaid_content') %></div>
+    </div>
+
+    <div class="question-with-follow-up spacing-below-25">
+      <div class="question-with-follow-up__question">
+        <div class="white-group">
+          <%=
+            f.cfa_radio_set(
+              :has_health_insurance_premium,
+              label_text: t('.health_insurance_premium_question', count: current_intake.household_count, year: MultiTenantService.statefile.current_tax_year),
+              collection: [
+                { value: :yes, label: t("general.affirmative"), input_html: { "data-follow-up": "#sut-field" } },
+                { value: :no, label: t("general.negative") },
+              ]
+            )
+          %>
+        </div>
+      </div>
+      <div class="question-with-follow-up__follow-up" id="sut-field">
+        <div class="notice--warning">
+          <p><%= t('.do_not_include_notice_html') %></p>
+        </div>
+
+        <div class="white-group">
+          <div class="spacing-below-15"><%= t(".qualifying_amount_help_text", year: MultiTenantService.statefile.current_tax_year) %></div>
+          <p class="text--help text--small spacing-below-0"><b><%= t(".amount_paid_helper_text", year: MultiTenantService.statefile.current_tax_year) %></b></p>
+          <%= f.vita_min_money_field(:health_insurance_paid_amount, "", classes: ["form-width--long"]) %>
+        </div>
+      </div>
+
+    </div>
+
+    <% if params[:return_to_review].present? %>
+      <%= hidden_field_tag "return_to_review", params[:return_to_review] %>
+    <% end %>
+    <%= f.continue %>
+  <% end %>
+<% end %>

app/views/state_file/questions/id_review/edit.html.erb

@@ -2,5 +2,13 @@
 <% content_for :card do %>
   <%= render "state_file/questions/shared/review_header" %>
 
+  <div id="health-insurance-premium" class="white-group">
+    <div class="spacing-below-5">
+      <p class="text--bold spacing-below-5"><%=t(".health_insurance_premium_title") %></p>
+      <p><%=number_to_currency(current_intake.health_insurance_paid_amount || 0, precision: 2)%></p>
+      <%= link_to t("general.edit"), StateFile::Questions::IdHealthInsurancePremiumController.to_path_helper(return_to_review: "y"), class: "button--small" %>
+    </div>
+  </div>
+
   <%= render "state_file/questions/shared/review_footer" %>
 <% end %>

app/views/state_file/questions/id_sales_use_tax/edit.html.erb

@@ -11,7 +11,6 @@
           <%=
             f.cfa_radio_set(
               :has_unpaid_sales_use_tax,
-              label_text: t('.unpaid_sales_use_tax_label_html'),
               collection: [
                 { value: :yes, label: t("general.affirmative"), input_html: { "data-follow-up": "#sut-field" } },
                 { value: :no, label: t("general.negative") },

config/locales/en.yml

@@ -2523,13 +2523,49 @@ en:
           withdrew_msa_fthb_list:
             bullet_1_html: "<strong>Medical Savings Account</strong> and use it for non-qualifying expenses"
             bullet_2_html: "<strong>First-Time Homebuyer Account</strong> and didn’t use it for eligible home costs"
+      id_health_insurance_premium:
+        edit:
+          amount_paid_helper_text: Total amount paid in %{year}
+          do_not_include_notice_html: |
+            Some health insurance premiums do not qualify for this subtraction. <b>Do not include</b> any premiums paid using the following:
+
+            <ul class="list--bulleted">
+              <li><b>Idaho medical savings account:</b> Funds used from this account cannot be deducted again.</li>
+              <li><b>Salary reduction plans:</b> Premiums deducted from your paycheck before taxes do not qualify.</li>
+              <li><b>Social Security Medicare A and B:</b> No deduction for employer-required Medicare A payments.</li>
+            </ul>
+          health_insurance_premium_question:
+            one: Did you pay health insurance premiums for yourself in %{year}?
+            other: Did you pay health insurance premiums for yourself and your household in %{year}?
+          medicaid_content: Yes, if you are on Medicaid, your health insurance premium counts.  Check your monthly letter from the Idaho Department of Health and Welfare for your premium amount. It could be as low as $0, depending on your income and other factors.
+          medicaid_title: Do Medicaid payments count?
+          qualifications_content: You can deduct health insurance premiums paid for yourself, your spouse, and your dependents, including Medicaid, dental, and vision, as long as they haven’t been deducted from your income pre-tax.
+          qualifications_title: Which health coverage premiums qualify?
+          qualifying_amount_help_text: Enter the total amount of qualifying health insurance premiums your household paid in %{year}.
+          subtitle:
+            one: To see if you qualify, we need more information about you.
+            other: To see if you qualify, we need more information about you and your household.
+          title: You might be eligible for the Idaho Health Insurance Premium Deduction!
+          what_is_content_html: |
+            A health insurance premium is the monthly fee you pay for your health coverage.
+
+            You can find your premium amounts on your:
+            <ul>
+              <li>Monthly pay stub</li>
+              <li>Form 1095-C</li>
+              <li>Form 1095-A, by subtracting the total of column C from the total of column A.</li>
+            </ul>
+          what_is_title: What is a health insurance premium?
       id_primary_state_id:
         id_primary:
           encourage_sharing_html: If you and your spouse have a driver’s license or state issued identification card please provide the requested information from it. The return will not be rejected if you do not provide a driver’s license or state-issued identification. <br><br> If you provide this information, it may help to identify you as the taxpayer.
           protect_identity: Many state revenue agencies, including Idaho, are requesting additional information in an effort to combat stolen-identity tax fraud and to protect you and your tax refund.
           subtitle: Provide your driver’s license or identity card number when you e-File to help your refund process faster.
           title: We need some details from your state-issued ID, if you have one
           why_ask_this: Why are you asking for this information?
+      id_review:
+        edit:
+          health_insurance_premium_title: Idaho Health Insurance Premium Subtraction
       id_sales_use_tax:
         edit:
           sales_tax_content: This is a tax collected at the point of sale when you buy goods within your state.

config/locales/es.yml

@@ -2496,13 +2496,48 @@ es:
           withdrew_msa_fthb_list:
             bullet_1_html: "<strong>Cuenta de Ahorros Médicos</strong> y lo utilizó para gastos no calificados"
             bullet_2_html: "<strong>Cuenta para Compradores de Vivienda por Primera Vez</strong> y no lo usó para costos elegibles de vivienda"
+      id_health_insurance_premium:
+        edit:
+          amount_paid_helper_text: Importe total pagado en %{year}
+          do_not_include_notice_html: |
+            Algunas primas de seguros médicos no califican para esta resta. <b>No incluya</b> ninguna prima pagada utilizando lo siguiente:
+            <ul class="list--bulleted">
+              <li><b>Cuenta de ahorros médicos de Idaho:</b> Los fondos utilizados de esta cuenta no se pueden deducir nuevamente.</li>
+              <li><b>Planes de reducción salarial:</b> Las primas deducidas de su cheque de pago antes de impuestos no califican.</li>
+              <li><b>Seguro Social Medicare A y B:</b> Sin deducción por pagos de Medicare A requeridos por el empleador.</li>
+            </ul>
+          health_insurance_premium_question:
+            one: "¿Pagó usted primas de seguro médico en %{year}?"
+            other: "¿Pagó primas de seguro médico para usted y su hogar en %{year}?"
+          medicaid_content: Sí, si tiene Medicaid, la prima de su seguro médico cuenta.  Consulte su carta mensual del Departamento de Salud y Bienestar de Idaho para conocer el monto de su prima. Podría ser tan bajo como $0, dependiendo de sus ingresos y otros factores.
+          medicaid_title: "¿Cuentan los pagos de Medicaid?"
+          qualifications_content: Puede deducir las primas de seguro médico pagadas para usted, su cónyuge y sus dependientes, incluidos Medicaid, dental y de la vista, siempre que no se hayan deducido de sus ingresos antes de impuestos.
+          qualifications_title: "¿Qué primas de cobertura médica califican?"
+          qualifying_amount_help_text: Ingrese el monto total de las primas de seguro médico calificadas que su hogar pagó en %{year}.
+          subtitle:
+            one: Para ver si califica, necesitamos más información sobre usted.
+            other: Para ver si califica, necesitamos más información sobre usted y su hogar.
+          title: "¡Es posible que sea elegible para la deducción de la prima del seguro médico de Idaho!"
+          what_is_content_html: |
+            Una prima de seguro médico es la tarifa mensual que paga por su cobertura médica.
+
+            Puede encontrar los montos de sus primas en su:
+            <ul>
+              <li>Talón de pago mensual</li>
+              <li>Formulario 1095-C</li>
+              <li>Formulario 1095-A, restando el total de la columna C del total de la columna A.</li>
+            </ul>
+          what_is_title: "¿Qué es una prima de seguro médico?"
       id_primary_state_id:
         id_primary:
           encourage_sharing_html: Si usted y su cónyuge tienen una licencia de conducir o una tarjeta de identificación emitida por el estado, proporcione la información solicitada. La devolución no será rechazada si no proporciona una licencia de conducir o una identificación emitida por el estado. <br><br>Si proporciona esta información, puede ayudar a identificarlo como contribuyente.
           protect_identity: Muchas agencias de ingresos estatales, incluida Idaho, están solicitando información adicional en un esfuerzo por combatir el fraude fiscal por identidad robada y protegerlo a usted y a su reembolso de impuestos.
           subtitle: Proporcione su número de licencia de conducir o tarjeta de identidad cuando presente su declaración electrónica para ayudar a procesar su reembolso más rápido.
           title: Necesitamos algunos detalles de su documento de identidad oficial, si tiene uno
           why_ask_this: "¿Por qué pides esta información?"
+      id_review:
+        edit:
+          health_insurance_premium_title: Resta de primas de seguro médico de Idaho
       id_sales_use_tax:
         edit:
           sales_tax_content: Este es un impuesto que se recauda en el punto de venta cuando se compran productos dentro de su estado.

db/migrate/20241029213429_add_health_insurance_premium_columns_to_id_state_file_intake.rb

@@ -0,0 +1,6 @@
+class AddHealthInsurancePremiumColumnsToIdStateFileIntake < ActiveRecord::Migration[7.1]
+  def change
+    add_column :state_file_id_intakes, :has_health_insurance_premium, :integer, default: 0, null: false
+    add_column :state_file_id_intakes, :health_insurance_paid_amount, :decimal, precision: 12, scale: 2
+  end
+end

db/schema.rb

@@ -1827,8 +1827,10 @@
     t.integer "failed_attempts", default: 0, null: false
     t.string "federal_return_status"
     t.string "federal_submission_id"
+    t.integer "has_health_insurance_premium", default: 0, null: false
     t.integer "has_unpaid_sales_use_tax", default: 0, null: false
     t.string "hashed_ssn"
+    t.decimal "health_insurance_paid_amount", precision: 12, scale: 2
     t.datetime "last_sign_in_at"
     t.inet "last_sign_in_ip"
     t.string "locale", default: "en"

spec/controllers/state_file/questions/id_health_insurance_premium_controller_spec.rb

@@ -0,0 +1,32 @@
+require "rails_helper"
+
+RSpec.describe StateFile::Questions::IdHealthInsurancePremiumController do
+  let(:intake) { create :state_file_id_intake }
+  before do
+    sign_in intake
+  end
+
+  describe "#edit" do
+    render_views
+    it 'succeeds' do
+      get :edit
+      expect(response).to be_successful
+    end
+  end
+
+  describe "#update" do
+    # use the return_to_review_concern shared example if the page
+    # should skip to the review page when the return_to_review param is present
+    # requires form_params to be set with any other required params
+    it_behaves_like :return_to_review_concern do
+      let(:form_params) do
+        {
+          state_file_id_health_insurance_premium_form: {
+            has_health_insurance_premium: "yes",
+            health_insurance_paid_amount: "123"
+          }
+        }
+      end
+    end
+  end
+end

spec/factories/state_file_id_intakes.rb

@@ -20,8 +20,10 @@
 #  email_address_verified_at               :datetime
 #  failed_attempts                         :integer          default(0), not null
 #  federal_return_status                   :string
+#  has_health_insurance_premium            :integer          default("unfilled"), not null
 #  has_unpaid_sales_use_tax                :integer          default("unfilled"), not null
 #  hashed_ssn                              :string
+#  health_insurance_paid_amount            :decimal(12, 2)
 #  last_sign_in_at                         :datetime
 #  last_sign_in_ip                         :inet
 #  locale                                  :string           default("en")

spec/features/state_file/complete_intake_spec.rb

@@ -492,10 +492,16 @@
       # 1099G Review
       click_on I18n.t("general.continue")
 
+      # Health Insurance Premium
+      expect(page).to have_text I18n.t('state_file.questions.id_health_insurance_premium.edit.title')
+      choose I18n.t("general.affirmative")
+      fill_in 'state_file_id_health_insurance_premium_form_health_insurance_paid_amount', with: "1234.60"
+      click_on I18n.t("general.continue")
+
+      # Sales/Use Tax
       expect(page).to have_text I18n.t('state_file.questions.id_sales_use_tax.edit.title', year: MultiTenantService.statefile.current_tax_year)
       choose I18n.t("general.affirmative")
       fill_in 'state_file_id_sales_use_tax_form_total_purchase_amount', with: "290"
-
       click_on I18n.t("general.continue")
 
       expect(page).to have_text I18n.t('state_file.questions.id_primary_state_id.id_primary.title')
@@ -510,6 +516,8 @@
       click_on I18n.t("general.continue")
 
       # ID Review page
+      expect(page).to have_text "Idaho Health Insurance Premium Subtraction"
+      expect(page).to have_text "$1,234.60"
       click_on I18n.t("general.continue")
 
       expect(page).to have_text I18n.t("state_file.questions.esign_declaration.edit.title", state_name: "Idaho")