policyengine-taxsim 3.2.2__tar.gz → 3.2.4__tar.gz

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/CHANGELOG.md

@@ -1,3 +1,17 @@
+## [3.2.4] - 2026-10-22
+
+### Fixed
+
+- Treat every person in a TAXSIM record as a non-student, so a spouse aged 17 or younger no longer gets IRC 21(d)(2) deemed earned income for the child and dependent care credit, which TAXSIM does not give.
+
+
+## [3.2.3] - 2026-10-22
+
+### Fixed
+
+- Stop trusting the compromised eMudhra CA certificates: pin certifi 2026.10.19 in the dashboard refresh environment, and make the Modal API image upgrade ca-certificates and install certifi 2026.10.19 or later.
+
+
 ## [3.2.2] - 2026-10-20
 
 ### Fixed

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.5
 Name: policyengine-taxsim
-Version: 3.2.2
+Version: 3.2.4
 Summary: A TAXSIM emulator using PolicyEngine US
 Project-URL: Homepage, https://github.com/PolicyEngine/policyengine-taxsim
 Project-URL: Bug Tracker, https://github.com/PolicyEngine/policyengine-taxsim/issues
@@ -317,6 +317,12 @@ The emulator accepts CSV files with the following variables:
 | age2      | Second dependent's age         |                                             |
 | ageN      | Nth dependent's age            | Taxsim only allows up to 8 dependents       |
 
+TAXSIM input has no student status, so the emulator treats every person as a
+non-student (`is_full_time_student` is false). A dependent aged 19 to 23 is
+therefore not a qualifying child through the student age test, and a spouse
+aged 17 or younger gets no IRC 21(d)(2) deemed earned income for the child
+and dependent care credit.
+
 ### Income
 
 | Variable  | Description                                                  |

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/README.md

@@ -280,6 +280,12 @@ The emulator accepts CSV files with the following variables:
 | age2      | Second dependent's age         |                                             |
 | ageN      | Nth dependent's age            | Taxsim only allows up to 8 dependents       |
 
+TAXSIM input has no student status, so the emulator treats every person as a
+non-student (`is_full_time_student` is false). A dependent aged 19 to 23 is
+therefore not a qualifying child through the student age test, and a spouse
+aged 17 or younger gets no IRC 21(d)(2) deemed earned income for the child
+and dependent care credit.
+
 ### Income
 
 | Variable  | Description                                                  |

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/policyengine_taxsim/__init__.py

@@ -4,4 +4,4 @@ from .cli import cli
 
 __all__ = ["generate_household", "export_household", "cli"]
 
-__version__ = "3.2.2"
+__version__ = "3.2.4"

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/policyengine_taxsim/api.py

@@ -14,13 +14,19 @@ Local (no Modal):
 import modal
 from typing import Literal
 
+# Naming ca-certificates makes apt upgrade the operating-system CA store,
+# which urllib uses, to the newest Debian package (20250419+deb13u1 on trixie,
+# 20250419~deb12u2 on bookworm). certifi is the CA list that requests, used by
+# resend, reads. Those packages and certifi 2026.10.19 no longer trust the
+# compromised eMudhra root "emSign ECC Root CA - G3".
 image = (
     modal.Image.debian_slim(python_version="3.11")
-    .apt_install("git")
+    .apt_install("git", "ca-certificates")
     .pip_install(
         "policyengine-taxsim @ git+https://github.com/PolicyEngine/policyengine-taxsim.git@main",
         "fastapi[standard]",
         "resend",
+        "certifi>=2026.10.19",
     )
 )
 

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/policyengine_taxsim/core/input_mapper.py

@@ -330,6 +330,16 @@ def form_household_situation(year, state, taxsim_vars):
             "medical_expense_health_insurance_premiums"
         ] = {str(year): 0}
 
+    # TAXSIM input has no student status, and the emulator does not default
+    # anyone to being a student (taxsim #532). PE-US imputes is_in_k12_school
+    # for ages 5 to 17, which made a spouse that age a full-time student with
+    # the IRC 21(d)(2) deemed earned income for the CDCC, which TAXSIM-35 does
+    # not give. Mirrors the Microsimulation path in PolicyEngineRunner.
+    for person_name in household_situation["people"]:
+        household_situation["people"][person_name]["is_full_time_student"] = {
+            str(year): False
+        }
+
     # Explicitly set SNAP to 0 for all SPM units to prevent PolicyEngine from imputing SNAP benefits
     # TAXSIM does not model SNAP, so we need to ensure it's not automatically calculated
     for spm_unit_name in household_situation["spm_units"]:

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/policyengine_taxsim/runners/policyengine_runner.py

@@ -1249,9 +1249,9 @@ class PolicyEngineRunner(BaseTaxRunner):
         self, dataset, chunk_df: pd.DataFrame, zero_salt: bool = False
     ):
         """Build a Microsimulation from the chunk dataset and apply all
-        emulator overrides (SALT, QBID W-2 wages, rental QBID gate, MN CRP,
-        imputed-transfer zeroing, MD local tax zeroing, ME rent utilities, NY
-        separate payments).
+        emulator overrides (student status, SALT, QBID W-2 wages, rental QBID
+        gate, MN CRP, imputed-transfer zeroing, MD local tax zeroing, ME rent
+        utilities, NY separate payments).
 
         ``zero_salt`` zeroes the federal deduction for state and local income
         or sales tax for every record in the chunk: state-0 records and
@@ -1262,6 +1262,20 @@ class PolicyEngineRunner(BaseTaxRunner):
         sim = Microsimulation(
             dataset=dataset, tax_benefit_system=scorp_tax_benefit_system()
         )
+        # Student status: TAXSIM input has none, and the emulator does not
+        # default anyone to being a student (taxsim #532). PE-US imputes
+        # is_in_k12_school for ages 5 to 17, which made a spouse that age a
+        # full-time student and gave them the IRC 21(d)(2) deemed earned
+        # income for the CDCC, which TAXSIM-35 does not give. Pinned before
+        # any calculate so no cached value depends on the imputation.
+        n_persons = sim.get_variable_population("is_full_time_student").count
+        for year in sorted(set(chunk_df["year"].astype(int))):
+            _pin_input(
+                sim,
+                variable_name="is_full_time_student",
+                value=np.zeros(n_persons, dtype=bool),
+                period=str(year),
+            )
         for year in sorted(set(chunk_df["year"].astype(int))):
             period = str(year)
             income = sim.calculate("partnership_s_corp_income", period=period)

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/pyproject.toml

@@ -4,7 +4,7 @@ build-backend = "hatchling.build"
 
 [project]
 name = "policyengine-taxsim"
-version = "3.2.2"
+version = "3.2.4"
 description = "A TAXSIM emulator using PolicyEngine US"
 readme = "README.md"
 requires-python = ">=3.10"

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/scripts/dashboard-refresh-requirements.txt

@@ -10,7 +10,7 @@ blosc2==4.13.1
     # via tables
 census==0.8.27
     # via spm-calculator
-certifi==2026.7.22
+certifi==2026.10.19
     # via
     #   httpcore
     #   httpx

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/tests/test_mappers.py

@@ -95,6 +95,7 @@ def test_import_single_household(sample_taxsim_input):
                 "early_head_start": {"2021": 0},
                 "commodity_supplemental_food_program": {"2021": 0},
                 "medical_expense_health_insurance_premiums": {"2021": 0},
+                "is_full_time_student": {"2021": False},
             }
         },
         "spm_units": {
@@ -130,6 +131,7 @@ def test_import_single_household_without_state(sample_taxsim_input_without_state
                 "early_head_start": {"2021": 0},
                 "commodity_supplemental_food_program": {"2021": 0},
                 "medical_expense_health_insurance_premiums": {"2021": 0},
+                "is_full_time_student": {"2021": False},
             }
         },
         "spm_units": {
@@ -172,6 +174,7 @@ def test_import_single_household_with_state_eq_0(sample_taxsim_input_with_state_
                 "early_head_start": {"2021": 0},
                 "commodity_supplemental_food_program": {"2021": 0},
                 "medical_expense_health_insurance_premiums": {"2021": 0},
+                "is_full_time_student": {"2021": False},
             }
         },
         "spm_units": {
@@ -268,6 +271,7 @@ def test_joint_household(sample_taxsim_input_for_joint):
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your partner": {
                 "age": {"2023": 40},
@@ -278,6 +282,7 @@ def test_joint_household(sample_taxsim_input_for_joint):
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your first dependent": {
                 "age": {"2023": 10},
@@ -290,6 +295,7 @@ def test_joint_household(sample_taxsim_input_for_joint):
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your second dependent": {
                 "age": {"2023": 10},
@@ -302,6 +308,7 @@ def test_joint_household(sample_taxsim_input_for_joint):
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
         },
         "spm_units": {
@@ -381,6 +388,7 @@ def test_household_with_dependent(sample_taxsim_input_for_household_with_depende
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your partner": {
                 "age": {"2023": 40},
@@ -391,6 +399,7 @@ def test_household_with_dependent(sample_taxsim_input_for_household_with_depende
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your first dependent": {
                 "age": {"2023": 4},
@@ -403,6 +412,7 @@ def test_household_with_dependent(sample_taxsim_input_for_household_with_depende
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your second dependent": {
                 "age": {"2023": 10},
@@ -415,6 +425,7 @@ def test_household_with_dependent(sample_taxsim_input_for_household_with_depende
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
         },
         "spm_units": {
@@ -484,6 +495,7 @@ def test_household_with_dependent_single_parent(
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your first dependent": {
                 "age": {"2023": 4},
@@ -496,6 +508,7 @@ def test_household_with_dependent_single_parent(
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
             "your second dependent": {
                 "age": {"2023": 10},
@@ -508,6 +521,7 @@ def test_household_with_dependent_single_parent(
                 "early_head_start": {"2023": 0},
                 "commodity_supplemental_food_program": {"2023": 0},
                 "medical_expense_health_insurance_premiums": {"2023": 0},
+                "is_full_time_student": {"2023": False},
             },
         },
         "spm_units": {

{policyengine_taxsim-3.2.2 → policyengine_taxsim-3.2.4}/tests/test_mtr_branch_overrides.py

@@ -160,6 +160,7 @@ OVERRIDE_RECORDS = (
     "7,2024,33,1,35,0,1,25000,0,0,0,0,0,0,2\n"
 )
 EXPECTED_OVERRIDES = {
+    "is_full_time_student",
     "state_and_local_sales_or_income_tax",
     "w2_wages_from_qualified_business",
     "rental_income_would_be_qualified",

policyengine_taxsim-3.2.4/tests/test_student_status.py

@@ -0,0 +1,238 @@
+"""TAXSIM input has no student status, so every person is a non-student.
+
+The emulator does not default anyone to being a student (taxsim #532, where
+a 19-year-old dependent is a non-student). PE-US's ``is_full_time_student``
+reads ``is_in_k12_school``, which PE-US imputes for ages 5 to 17, so a spouse
+aged 17 or younger was a full-time student. IRC 21(d)(2)
+(https://www.law.cornell.edu/uscode/text/26/21#d_2) then deemed them to have
+earned income for the child and dependent care credit:
+
+  > (2) Special rule for spouse who is a student or incapable of caring for
+  > himself In the case of a spouse who is a student or a qualifying
+  > individual described in subsection (b)(1)(C), for purposes of paragraph
+  > (1), such spouse shall be deemed for each month during which such spouse
+  > is a full-time student at an educational institution, or is such a
+  > qualifying individual, to be gainfully employed and to have earned income
+  > of not less than— (A) $250 if subsection (c)(1) applies for the taxable
+  > year, or (B) $500 if subsection (c)(2) applies for the taxable year.
+
+So a joint return whose 17-year-old spouse earned little or nothing got a
+CDCC on $3,000 or $6,000 of deemed earnings, which TAXSIM does not give.
+
+Ground truth (evidence rule 4): every expected value below is taxsimtest
+output, build cd2026081819 (resources/taxsimtest/taxsimtest-osx.exe, sha256
+4a17af9c2adbea27b1e6cce240610aede264e008bcdf64b131e0c81220f62b8c), run with
+idtl=2 on exactly the PROBES rows. TAXSIM-35 (resources/taxsim35/
+taxsim35-osx.exe, cdate-2025Aug23) gives the same v24 on the 2021-2024 rows;
+it does not run 2025. Before this change the emulator (policyengine-us
+2.58.0) gave v24 of 600, 1,200, 0, 1,200, 600 and 1,500 on rows 1-6.
+
+The records come from Tax-Calculator's PE-TAXSIM validation
+(PSLmodels/Tax-Calculator taxcalc/validation/pe_taxsim), where five c-sample
+units in 2022-2024 had a 17-year-old spouse and this CDCC difference.
+"""
+
+import io
+import platform
+import subprocess
+from pathlib import Path
+
+import numpy as np
+import pandas as pd
+import pytest
+from hypothesis import HealthCheck, given, settings
+from hypothesis import strategies as st
+
+import policyengine_taxsim.runners.policyengine_runner as runner_module
+from policyengine_taxsim import export_household, generate_household
+from policyengine_taxsim.runners.policyengine_runner import (
+    PolicyEngineRunner,
+    TaxsimMicrosimDataset,
+)
+
+TAXSIMTEST_OSX = (
+    Path(__file__).resolve().parent.parent
+    / "resources"
+    / "taxsimtest"
+    / "taxsimtest-osx.exe"
+)
+
+PROBES = (
+    "taxsimid,year,state,mstat,page,sage,depx,age1,age2,pwages,swages,"
+    "childcare,idtl\n"
+    # Spouse 17 with no earnings, one child under 13.
+    "1,2024,0,2,40,17,1,3,0,60000,0,3000,2\n"
+    # Spouse 17 earning $2,000, two children under 13.
+    "2,2024,0,2,40,17,2,3,8,60000,2000,7000,2\n"
+    # Control: the same as row 1 with a spouse aged 40.
+    "3,2024,0,2,40,40,1,3,0,60000,0,3000,2\n"
+    # Both spouses 17 (Tax-Calculator c23 unit 7174 pattern).
+    "4,2023,0,2,17,17,2,3,8,93000,0,6000,2\n"
+    # Spouse 16 earning $1,000 (2025).
+    "5,2025,0,2,40,16,1,3,0,60000,1000,3000,2\n"
+    # 2021, when the CDCC was refundable.
+    "6,2021,0,2,40,17,1,3,0,60000,0,3000,2\n"
+)
+
+# taxsimid -> (v24, fiitax), taxsimtest build cd2026081819.
+TAXSIMTEST_EXPECTED = {
+    1: (0.0, 1232.00),
+    2: (400.0, -1072.98),
+    3: (0.0, 1232.00),
+    4: (0.0, 3396.00),
+    5: (200.0, 663.00),
+    6: (0.0, -4010.00),
+}
+
+
+def _records(csv: str) -> pd.DataFrame:
+    return pd.read_csv(io.StringIO(csv))
+
+
+def _taxsim_input(row: pd.Series) -> dict:
+    return {
+        key: int(value) if float(value).is_integer() else float(value)
+        for key, value in row.items()
+    }
+
+
+@pytest.fixture(scope="module")
+def runner_result():
+    result = PolicyEngineRunner(_records(PROBES)).run(show_progress=False)
+    result["taxsimid"] = result["taxsimid"].astype(int)
+    return result.set_index("taxsimid")
+
+
+@pytest.mark.parametrize("taxsimid", sorted(TAXSIMTEST_EXPECTED))
+def test_runner_matches_taxsimtest(runner_result, taxsimid):
+    v24, fiitax = TAXSIMTEST_EXPECTED[taxsimid]
+    row = runner_result.loc[taxsimid]
+    assert row["v24"] == pytest.approx(v24, abs=0.01)
+    assert row["fiitax"] == pytest.approx(fiitax, abs=0.01)
+
+
+@pytest.mark.parametrize("taxsimid", sorted(TAXSIMTEST_EXPECTED))
+def test_single_household_path_matches_taxsimtest(taxsimid):
+    records = _records(PROBES).set_index("taxsimid", drop=False)
+    taxsim_input = _taxsim_input(records.loc[taxsimid])
+    situation = generate_household(dict(taxsim_input))
+    out = export_household(taxsim_input, situation, False, False)
+    v24, fiitax = TAXSIMTEST_EXPECTED[taxsimid]
+    assert out["v24"] == pytest.approx(v24, abs=0.01)
+    assert out["fiitax"] == pytest.approx(fiitax, abs=0.01)
+
+
+@pytest.mark.skipif(
+    platform.system() != "Darwin",
+    reason="Expected values were taken from taxsimtest-osx.exe (cd2026081819).",
+)
+def test_expectations_match_taxsimtest():
+    """The expected constants are the bundled taxsimtest binary's output."""
+    try:
+        completed = subprocess.run(
+            [str(TAXSIMTEST_OSX)],
+            input=_records(PROBES).to_csv(index=False),
+            capture_output=True,
+            text=True,
+            timeout=60,
+        )
+    except OSError as error:
+        pytest.skip(f"taxsimtest binary cannot run here: {error}")
+    assert completed.returncode == 0, completed.stderr
+    taxsim = pd.read_csv(io.StringIO(completed.stdout))
+    taxsim["taxsimid"] = taxsim["taxsimid"].astype(int)
+    taxsim = taxsim.set_index("taxsimid")
+    for taxsimid, (v24, fiitax) in TAXSIMTEST_EXPECTED.items():
+        assert taxsim.loc[taxsimid, "v24"] == pytest.approx(v24, abs=0.01)
+        assert taxsim.loc[taxsimid, "fiitax"] == pytest.approx(fiitax, abs=0.01)
+
+
+def test_no_person_is_a_student_in_either_path():
+    df = _records(PROBES)
+    # The runner simulates each year separately (people differ by year).
+    for year, year_df in df.groupby("year"):
+        year_df = year_df.reset_index(drop=True)
+        runner = PolicyEngineRunner(year_df)
+        dataset = TaxsimMicrosimDataset(year_df)
+        try:
+            dataset.generate()
+            sim = runner._build_configured_sim(dataset, year_df)
+            student = sim.calculate("is_full_time_student", str(int(year)))
+            # Every PROBES row is a joint return: two filers plus dependents.
+            assert len(student) == 2 * len(year_df) + int(year_df["depx"].sum())
+            assert not np.asarray(student).any()
+            assert "is_full_time_student" in sim.input_variables
+        finally:
+            dataset.cleanup()
+
+    for _, row in df.iterrows():
+        situation = generate_household(_taxsim_input(row))
+        year = str(int(row["year"]))
+        for person in situation["people"].values():
+            assert person["is_full_time_student"] == {year: False}
+
+
+# Property tests. Joint returns with wages only and children under 13, so
+# each spouse's earned income for IRC 21(d) is their wages. Without deemed
+# income the credit is at most the applicable percentage (never above 50%)
+# of the lower earner's wages.
+_joint_record = st.fixed_dictionaries(
+    {
+        "year": st.integers(2021, 2025),
+        "page": st.integers(25, 64),
+        "sage": st.integers(5, 17),
+        "depx": st.integers(1, 2),
+        "age1": st.integers(1, 12),
+        "age2": st.integers(1, 12),
+        "pwages": st.integers(0, 40).map(lambda k: 5000 * k),
+        "swages": st.integers(0, 8).map(lambda k: 500 * k),
+        "childcare": st.integers(0, 20).map(lambda k: 500 * k),
+    }
+)
+
+
+def _frame(records):
+    rows = []
+    for i, rec in enumerate(records, start=1):
+        row = dict(rec, taxsimid=i, state=0, mstat=2, idtl=2)
+        if row["depx"] < 2:
+            row["age2"] = 0
+        rows.append(row)
+    return pd.DataFrame(rows)
+
+
+@settings(
+    max_examples=6,
+    deadline=None,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(st.lists(_joint_record, min_size=1, max_size=5))
+def test_minor_spouse_gets_no_deemed_earnings(records):
+    """For a spouse aged 5 to 17: (1) the CDCC is at most half the lower
+    earner's wages; (2) the runner and single-household paths agree; (3) the
+    CDCC is the same as for an otherwise identical spouse aged 40, since only
+    student status could separate them."""
+    df = _frame(records)
+    adult = df.assign(sage=40)
+
+    def run(frame):
+        out = PolicyEngineRunner(frame).run(show_progress=False)
+        out["taxsimid"] = out["taxsimid"].astype(int)
+        return out.set_index("taxsimid")
+
+    minor_out = run(df)
+    adult_out = run(adult)
+    for _, rec in df.iterrows():
+        taxsimid = int(rec["taxsimid"])
+        v24 = float(minor_out.loc[taxsimid, "v24"])
+        lower_wages = min(rec["pwages"], rec["swages"])
+        assert v24 <= 0.5 * lower_wages + 0.01
+        assert v24 == pytest.approx(float(adult_out.loc[taxsimid, "v24"]), abs=0.01)
+        taxsim_input = _taxsim_input(rec)
+        out = export_household(
+            taxsim_input, generate_household(dict(taxsim_input)), False, False
+        )
+        assert out["v24"] == pytest.approx(v24, abs=0.01)
+        assert out["fiitax"] == pytest.approx(
+            float(minor_out.loc[taxsimid, "fiitax"]), abs=0.01
+        )