Implement Multnomah County Preschool for All (PFA) Personal Income Tax

[DTrim99]

Summary

Implements the Multnomah County Preschool for All (PFA) Personal Income Tax, established by Measure 26-214 (November 2020, passed with 64.09% approval) to fund universal preschool in Multnomah County, Oregon.

Closes #7442

Regulatory Authority

• Ballot Measure: Measure 26-214 (November 3, 2020)
• County Code: Multnomah County Code Chapter 11.500-11.560
• Establishing Ordinance: Ordinance 1293 (January 28, 2021)
• Rate Increase Ordinance: Ordinance 1326 (effective 2027)

Tax Structure

Tax Rates (MCC 11.512)

Period	Filing Status	First Bracket	Rate	Second Bracket	Rate
2021-2026	Single/MFS	>$125,000	1.5%	>$250,000	3.0%
2021-2026	Joint/HoH/QW	>$200,000	1.5%	>$400,000	3.0%
2027+	Single/MFS	>$125,000	2.3%	>$250,000	3.8%
2027+	Joint/HoH/QW	>$200,000	2.3%	>$400,000	3.8%

Filing Status Groupings (MCC 11.512(C))

• Single thresholds: Single, Married Filing Separately
• Joint thresholds: Married Filing Jointly, Head of Household, Qualifying Surviving Spouse

Tax Base

Per MCC 11.510, taxable income is Oregon taxable income (line 19 of OR-40).

Files Added

Parameters (5 files)

• gov/local/or/multnomah_county/tax/income/pfa/rates/single.yaml
• gov/local/or/multnomah_county/tax/income/pfa/rates/separate.yaml
• gov/local/or/multnomah_county/tax/income/pfa/rates/joint.yaml
• gov/local/or/multnomah_county/tax/income/pfa/rates/head_of_household.yaml
• gov/local/or/multnomah_county/tax/income/pfa/rates/surviving_spouse.yaml

Variables (1 file)

• gov/local/or/multnomah_county/tax/income/or_multnomah_pfa_tax.py
  • in_multnomah_county_or - Helper variable for county determination
  • or_multnomah_pfa_tax - Main tax calculation variable

Tests (1 file)

• tests/policy/baseline/gov/local/or/multnomah_county/tax/income/or_multnomah_pfa_tax.yaml

Test Coverage

Test	Period	Filing Status	Income	Expected Tax	Description
Below threshold	2024	Single	$100,000	$0	Below $125k threshold
First bracket - single	2024	Single	$175,000	$750	($175k-$125k) × 1.5%
Second bracket - single	2024	Single	$300,000	$3,375	Both brackets
First bracket - joint	2024	Joint	$300,000	$1,500	($300k-$200k) × 1.5%
Second bracket - joint	2024	Joint	$500,000	$6,000	Both brackets
2027 rate increase	2027	Single	$175,000	$1,150	($175k-$125k) × 2.3%
2027 second bracket	2027	Single	$300,000	$4,775	Both brackets at new rates
HOH uses joint thresholds	2024	HoH	$300,000	$1,500	Verifies filing status mapping
Non-Multnomah resident	2024	Single	$200,000	$0	Different county = no tax

References

• Multnomah County PFA Tax Official Page
• MCC Chapter 11.500 - PFA Tax Code
• Ballot Measure 26-214 (Ballotpedia)

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Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (f073b57) to head (5063055).
⚠️ Report is 96 commits behind head on main.

Additional details and impacted files

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  Coverage   100.00%   100.00%           
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  Files            4         1    -3     
  Lines           76        24   -52     
  Branches         1         0    -1     
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- Hits            76        24   -52     

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