Update Hawaii 2025 Individual Income Tax Model

[DTrim99]

Summary

Update Hawaii income tax implementation for tax year 2025. This PR:

• Adds 2025 references with page numbers to all Hawaii income tax parameters
• Verifies parameter values against 2025 tax forms
• Adds 2025 integration tests for new bracket thresholds (H.B. 2404)

Fixes #7156

Status

• Tax rates with 2025 references
• Credits (EITC, CDCC, Food/Excise, LIHRTC) with 2025 references
• Deductions, exemptions, subtractions with 2025 references
• Integration tests for 2025 tax year
• CI passing

Key 2025 Changes

Per H.B. 2404, Hawaii enacted significant tax bracket changes effective January 1, 2025.

Files Changed

• 35 parameter files with 2025 references added
• 1 integration test file with 7 new 2025 test cases
• Changelog entry added

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Generated with Claude Code

[DTrim99]

Review Summary

This PR has been reviewed and is ready to merge.

Changes Reviewed:

• 36 files modified: Added 2025 Hawaii tax form references to parameter metadata
• 7 new integration tests: Comprehensive tests for H.B. 2404 widened tax brackets across all filing statuses

Verification:

• ✅ make format - All files properly formatted
• ✅ All 220 Hawaii tests pass
• ✅ Changelog entry added

Test Coverage:

The new 2025 tests cover:

• Single filers at multiple income levels and bracket boundaries
• Joint filers with the widened brackets
• Head of household mid-range income
• Married filing separately in upper brackets
• Surviving spouse in top brackets

All tax calculations verified against the 2025 N-11 Instructions (page 48).

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 72.46%. Comparing base (a595c88) to head (93b0c11).
⚠️ Report is 538 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #7157      +/-   ##
==========================================
- Coverage   74.16%   72.46%   -1.71%     
==========================================
  Files        3663     3665       +2     
  Lines       52719    52701      -18     
  Branches      263      263              
==========================================
- Hits        39099    38189     -910     
- Misses      13584    14497     +913     
+ Partials       36       15      -21     

Flag	Coverage Δ
unittests	72.46% <ø> (-1.71%)	⬇️

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[hua7450]

Just minor changes, then it looks good.

[DTrim99]

Addressed review comments:

• Removed description from changelog entry
• Removed page numbers from reference titles in disabled.yaml

[PavelMakarchuk]

PR Review: Hawaii 2025 Income Tax Update ✅

Overview

This PR adds 2025 references to 35 Hawaii income tax parameter files and includes 7 comprehensive integration tests for the 2025 tax year.

✅ Verification Summary

Tax Bracket Values (HB 2404):
The 2025 bracket thresholds were previously implemented in the parameter files. I verified them against official Hawaii sources:

Filing Status	1.4% Bracket	Top Bracket (11%)
Single/Separate	$0-$9,600	Over $325,000
Joint/Surviving	$0-$19,200	Over $650,000
Head of Household	$0-$14,400	Over $487,500

All values match official sources. ✓

Test Calculations Verified:
I spot-checked the integration test calculations:

• Single $8,000 income: $8,000 × 1.4% = $112 ✓
• Single $15,000 income: $9,600 × 1.4% + $4,800 × 3.2% + $600 × 5.5% = $321 ✓
• Joint $25,000 income: $19,200 × 1.4% + $5,800 × 3.2% = $454.40 ✓

CI Status: All tests passing (only codecov/project threshold warning) ✓

🟢 Positives

1. Comprehensive test coverage - 7 new integration tests covering all filing statuses
2. Well-documented tests - Each test includes detailed calculation breakdowns
3. Consistent references - 2025 form references added uniformly across all parameter files
4. Official sources used - References to Hawaii N-11 Instructions and Schedule X forms

🟡 Minor Suggestions (Optional)

1. Reference URL consistency: Some references use /current/ paths (which will always point to latest year) while others use year-specific paths. Consider using year-specific paths (e.g., /2025/n11ins.pdf) for better long-term accuracy.

2. Changelog bump: The changelog shows patch bump. Given this includes new 2025 test coverage, minor might be more appropriate, but patch is acceptable for reference-only updates.

Recommendation

Approve - This is a clean update that adds 2025 references and comprehensive test coverage. All values verified against official Hawaii Department of Taxation sources.

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Sources:

• Hawaii Tax Cut - New Brackets
• Hawaii DoT - Tax Bill Impact
• HB 2404 Bill Text