[Remind-Fans] USHOLS Tax Day Example

[Tim Chase]

On 2023-01-14 15:41, Tavis Ormandy via Remind-fans wrote:
> I noticed that the USHOLS example for Tax Day doesn't seem correct:
> 
>     REM Mon Tue Wed Thu Fri Sat 15 Apr MSG %"Income tax%" due
> 
> I think Saturday and Friday shouldn't be in there, and IIUC, if it falls
> on Fri/Sat/Sun, it's the following Tuesday (not Monday).

At least according to the IRS

  File on:  The fourth month after your fiscal year ends, day 15.

  If your due date falls on a Saturday, Sunday, or legal holiday,
  the due date is delayed until the next business day. Your return
  is considered filed on time if the envelope is properly addressed,
  postmarked, and deposited in the mail by the due date.

  Source: https://www.irs.gov/filing/individuals/when-to-file

which doesn't mention anything about Friday.

According to this Revenue Ruling

  https://www.irs.gov/pub/irs-drop/rr-15-13.pdf

there are additional tweaks for officially-recognized state holidays:

- Emancipation Day (Apr 16) in Washington, DC
- Patriots' Day (3rd Monday of April) in MA and ME

and that Wikipedia article

  under a federal statute enacted decades ago, holidays observed
  in the District of Columbia have an impact nationwide

  Source: https://en.wikipedia.org/wiki/Tax_Day

suggest that holidays that impact DC impact the entire US.

I'm not sure, but I think this should do it:

  PUSH
    OMIT Apr 16 MSG Emancipation Day
    # if it falls on a Sat, move it to Fri
    # if it falls on on a Sun, move it to Sun
    SET emancdayobs iif($Tw == 6, $T - 1, iif($Tw == 0, $T + 1, $T))
    IF $T != emancdayobs
      OMIT [emancdayobs] MSG Emancipation Day (observed)
    ENDIF

    IF defined("LIVEINMA") || defined("LIVEINME")
      REM Mon Apr 14 SATISFY 1
      SET patriotsday $T
      OMIT [patriotsday] MSG Patriots Day
    ENDIF

    REM Apr 15 OMIT Sat Sun AFTER MSG Tax Day
  POP 

assuming you set (or don't-set) LIVEINMA/LIVEINME accordingly.

> It seems to give the right date for the examples listed in Wikipedia!

Based on my reading of that Revenue Ruling, it sounds like Wikipedia
would need to list two sets of dates--one for MA/ME, and one for
everybody else.

-tim